Non-profit organisations - Social and solidarity-based entrepreneurship

Non-profit organisations - Social and solidarity-based entrepreneurship

We work with, advise and defend, both on legal and fiscal terms, an extensive number of non-profit organisations and a variety of actors in the social and solidarity-based economy, in all of their activity domains.
attorneys and legal specialists
years of experience


We have recognised expertise in many business sectors : philanthropy, social entrepreneurship, culture, research, sports, denominations and religions, social and medical-social establishments, professional organisations, patronage and sponsorship, education and vocational training, works councils, mutualist sector, cooperatives, etc.

We contribute to all stages of the life and development of structures in the social and solidarity-based economy, notably in the following situations :

  • creation of social structures (foundations recognised as a public interest and other forms, associations, endowment funds, unions, cooperatives, mutual groups, etc.),
  • upstream and downstream tax consulting for the creation of organisations,
  • monitoring of day-to-day operations,
  • reflection, set-up and complete support for reorganisation, restructuring and development strategies,
  • restructuring operations : combinations, pooling, mergers, divisions, partial asset transfers, etc.,
  • sectoring or set-up of subsidiaries for commercial activities,
  • legal, fiscal and social audits,
  • management of relations between employers, employees and volunteers,
  • relations with local authorities, the State and government agencies,
  • drafting of contracts suited to the characteristics of non-profit organisations (partnership, consortium, loans for use, secondment, etc.),
  • management of internal conflicts and specific legal disputes,
  • management of tax, administrative and social disputes,
  • dissolution and voluntary winding up,
  • insolvency proceedings,
  • patronage and sponsorship,
  • support for philanthropic projects by companies, families or individuals,
  • consulting and support for social entrepreneurs, for the creation and development of their projects.

With a wealth of unique and historical experience, the « Non-profit organisations – Social and solidarity-based entrepreneurship » department relies on a team that, with approximately 25 lawyers and legal specialists, is one of the largest and best structured in FRANCE.

It innovates and regularly contributes to the development of the legal and regulatory framework of organisations in the Social economy.

Finally, it draws on the specific areas of expertise of the firm’s other departments, notably « Employment law - Social welfare law », P« ublic law », « Mergers-acquisitions - Corporate law », « Personal data » and « Life sciences ».

Rankings of the department

    • Non-profit organisations : Golden Trophy
    • CSR competences : Silver Trophy
  • LEGAL 500 EMEA 2021
    • « The firm is one of the market’s stand-out advisors for non-profits and foundations, thanks to Xavier Delsol, founding partner and chairman of the firm ».
  • DECIDEURS 2022
    • Taxation of non-profit organizations : Unbeatable


PRESS RELEASE - DELSOL Avocats advises RaiseSherpas on the launch of Phiture, the first 100% philanthropic tech investment fund

RaiseSherpas, Raise Group’s endowment fund and the first philanthropic accelerator dedicated to French post-seed startups, is taking part alongside investors-sponsors in the launch of Phiture, the first 100% non-profit tech investment fund. This fund, the first of its kind in France, aims at investing in the best innovations and financing 50...


Legal structuring of the resources and governance of the "2050" investment fund

Xavier DELSOL and Arnaud LAROCHE assisted the « 2050 » investment fund in the legal structuring of the resources and governance of a non-profit entity (« 2050.Commons ») dedicated to the financing of open strategic resources, backed by a evergreen fund. The implementation of these legal and regulatory innovations reinforces the « 2050 » ecosystem...


PRESS RELEASE – DELSOL Avocats announces that Jean-Baptiste AUTRIC has been co-opted to partner within the Nonprofit organizations – Social Entrepreneurship Department

Jean-Baptiste AUTRIC joined DELSOL Avocats in 2007. He works with structures in the social and solidarity economy and often assists associations, foundations and endowment funds on their legal and fiscal challenges, particularly during the reorganization of their activities or assets. He has developed particular expertise in structuring...


PRESS RELEASE - DELSOL Avocats launches its annual endowment fund competition

As every year since 2009, DELSOL Avocats launches a call for projects to select the winners of its endowment fund competition. In 2021 the prizes will amount to a total of 39 000€ Created in February 2009, the DELSOL Avocats endowment fund is one of the first created in France. Its purpose is to support the firm’s corporate philanthropy...