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While permitted to engage in both mutual benefit and public benefit activities, associations must not be established for entrepreneurial and other profit generating activities (Civil Code Article 217).

However, activities of NPOs related to accredited educational activities, the provision of medical and social services, and certain other activities remain exempt from output VAT.

The main distinguishing feature of the corporation category is the existence of an active membership.

This category includes all commercial companies, including those with a single proprietor, as well as associations of natural or juridical persons established for non-commercial purposes and serving the interests of their members or any public interest.

Under the Income Tax Law, NPOs are exempt from tax on income from non-commercial activities that during the entire taxation period do not generate a surplus of revenue over related expenses (provided that certain other conditions are met (see Section V.

B.)), as well as income from state subsidies and similar forms of support from public budgets (Income Tax Law Article 18a(1)).

(See Section As in most civil law countries in Europe, the principal legal forms of not-for-profit organizations (NPOs) in the Czech Republic are associations and foundations.

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