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비영리 법인 설립에 필요한 관계 법령과 방법, 관련 서식등의 업무편람임목차
Ⅰ. 일반사항1. 사단․재단법인 의의 ·····························································1
가. 비영리법인····················································································1
나. 유사개념과 구별··········································································2
다. 비영리사단․재단법인의 적용법령 ··········································2
2. 사단․재단법인 설립허가의 의미 ······································4
3. 사단․재단법인관리업무 및 소관 ······································4
Ⅱ. 법인의 설립
1. 법인허가 ····················································································6
가. 법인설립허가 신청·····································································6
나. 법인설립허가 검토사항······························································9
다. 법인의 설립허가········································································12
라. 법인설립허가 후 조치사항······················································13
2. 법인의 기관 ···········································································17
가. 이 사··························································································17
나. 감 사··························································································20
다. 이사회 ··························································································21
라. 총 회··························································································21
마. 분사무소(지회) ···········································································23
Ⅲ. 법인의 관리
1. 정관변경 ··················································································25
가. 정관변경 대상 및 효력 ····························································25
나. 구비서류······················································································25
다. 검토사항······················································································26
라. 변경허가 및 변경 후 조치사항 ··············································27
2. 기본재산처분 등 ···································································27
가. 기본재산 처분 등에 따른 정관변경 대상····························27
나. 구비서류······················································································28
다. 검토사항······················································································29
라. 허가내용······················································································30
3. 업무보고 등 ···········································································31
가. 법인의 사업실적 및 사업계획 등의 보고····························31
나. 법인서류 및 장부의 배치························································31
다. 법인사무의 검사․감독····························································32
Ⅳ. 법인 해산
1. 해 산 ························································································33
가. 해산사유······················································································33
나. 해산신고······················································································33
2. 허가취소 ··················································································34
가. 취소요건······················································································34
나. 청 문····························································································36
다. 취소처분에 대한 구제 ······························································36
3. 잔여재산처분의 허가 ···························································36
가. 잔여재산 처분의 허가대상······················································36
나. 허가신청서류 ··············································································37
4. 청 산 ··························································································37
Ⅴ. 관련 법령 등
1. 민법(제3장 법인) ····································································39
2. 주무관청의 비영리법인의 설립과 감독에 관한 규칙 ····· 48
3. 비영리법인업무 시․도 위임에 따른 업무처리지침··········64
본문내용
Ⅰ. 일반사항1. 사단․재단법인 의의
가. 비영리법인
◦ 민법 제32조에 따른 사단법인과 재단법인은 비영리법인에 해당
◦ 비영리법인이란 학술․종교․자선․기예․사교 기타 영리 아닌
사업을 목적으로 하는 법인
<법인의 종류>
○ 법인의 종류는 매우 다양하나 대체적으로 아래와 같이 분류 가능
▶ 공법인, 사법인
- 법률관계가 복잡해져 획일적 기준으로 구별하기가 곤란하나 국가,
지방자치단체, 영조물법인, 한국은행 등 공공의 목적을 위해 공법
으로 설립된 법인은 공법인, 민법과 상법 등에 의하여 설립되는
회사, 사단법인, 재단법인, 사회복지법인 등은 사법인에 해당
▶ 영리법인, 비영리법인
- 설립목적이 영리의 추구에 있느냐에 따라 영리법인과 비영리법인
으로 분류
※ 비영리법인도 비영리사업의 목적을 달성하는데 필요하여 본질에 반하지
않을 정도의 영리행위를 하는 것은 가능
▶ 사단법인, 재단법인
- 사단법인은 일정한 목적을 위하여 결합한 사람의 단체이며, 재단
법인은 일정한 목적을 위하여 바쳐진 재산을 그 실체로 하는
법인
※ 법인은 사단법인, 재단법인 두가지 중 하나로서 설립되어야만 하며,
중간적인 형태의 법인은 인정하지 않음
.
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