Associations or Other Groups of Persons – Fees
An association is a group of persons constituted for the purpose of pursuing a common goal other than making profits to be shared among its members. An association can make pecuniary profits, provided they are not shared among its members. The activities of an association aim to promote the study, the protection and the development of the economic, social or moral interests of its members or the community.
A group of persons designates any group of two or more persons who share a common interest (pecuniary or not), other than an association. It can be a nominal partnership, a cost-sharing partnership, an economic interest group such as a consortium or joint venture, or other.