{"id":12518,"date":"2023-11-07T09:13:03","date_gmt":"2023-11-07T08:13:03","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=12518"},"modified":"2023-11-07T09:13:06","modified_gmt":"2023-11-07T08:13:06","slug":"zanikle-pravni-formy-neziskovych-organizaci","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/zanikle-pravni-formy-neziskovych-organizaci\/","title":{"rendered":"Zanikl\u00e9 pr\u00e1vn\u00ed formy neziskov\u00fdch organizac\u00ed"},"content":{"rendered":"<h2>Zru\u0161en\u00e9 pr\u00e1vn\u00ed formy<\/h2>\n<p>Z\u00e1kon \u010d. 89\/2012 Sb., ob\u010dansk\u00fd z\u00e1kon\u00edk p\u0159ipravil mnoho zm\u011bn, kter\u00e9 byly platn\u00e9 od 01.01.2014. Zm\u011bny postihl i sektor neziskov\u00fdch organizac\u00ed. Krom\u011b jin\u00e9ho z\u00e1kon ru\u0161\u00ed, p\u0159esn\u011bji \u0159e\u010deno neumo\u017e\u0148uje zalo\u017een\u00ed neziskov\u00e9 organizace s\u00a0pr\u00e1vn\u00ed formou <em>obecn\u011b prosp\u011b\u0161n\u00e1 spole\u010dnost <\/em>a <em>z\u00e1jmov\u00e1 sdru\u017een\u00ed<\/em>. P\u0159esto je mo\u017en\u00e9 se s\u00a0organizacemi vyu\u017e\u00edvaj\u00edc\u00edmi uveden\u00e9 pr\u00e1vn\u00ed formy st\u00e1le setkat. Jsou tyto nest\u00e1tn\u00ed neziskov\u00e9 organizace leg\u00e1ln\u00ed?<\/p>\n<p>Organizace vyu\u017e\u00edvaj\u00edc\u00ed pr\u00e1vn\u00ed formu <em>obecn\u011b prosp\u011b\u0161n\u00e1<\/em> organizace a <em>z\u00e1jmov\u00e9 sdru\u017een\u00ed<\/em> mohou vyu\u017e\u00edt dvou mo\u017enost\u00ed, kter\u00e9 z\u00e1kon umo\u017e\u0148uje. Prvn\u00ed mo\u017enost\u00ed je transformace dle p\u0159echodn\u00fdch ustanoven\u00ed ob\u010dansk\u00e9ho z\u00e1kon\u00edku, a to na \u00fastav, nadaci \u010di nada\u010dn\u00ed fond podle ob\u010dansk\u00e9ho z\u00e1kon\u00edku.<\/p>\n<p>Druhou mo\u017enost\u00ed, kterou umo\u017e\u0148uje ob\u010dansk\u00fd z\u00e1kon\u00edk je setrv\u00e1n\u00ed v\u00a0dan\u00e9 pr\u00e1vn\u00ed form\u011b, podle \u00a7\u00a03050 z\u00e1kona \u010d. 89\/2012 Sb., kter\u00fd \u0159\u00edk\u00e1, \u017ee pr\u00e1va a povinnosti obecn\u011b prosp\u011b\u0161n\u00fdch spole\u010dnost\u00ed se i nad\u00e1le \u0159\u00edd\u00ed dosavadn\u00edmi pr\u00e1vn\u00edmi p\u0159edpisy. Obecn\u011b prosp\u011b\u0161n\u00e1 spole\u010dnost m\u00e1 pr\u00e1vo zm\u011bnit svoji pr\u00e1vn\u00ed formu na \u00fastav, nadaci nebo nada\u010dn\u00ed fond podle tohoto z\u00e1kona; ustanoven\u00ed tohoto z\u00e1kona o p\u0159em\u011bn\u011b pr\u00e1vn\u00ed formy pr\u00e1vnick\u00fdch osob se pou\u017eij\u00ed obdobn\u011b.\u00a0 Dle \u00a7 3051 t\u00e9ho\u017e z\u00e1kona umo\u017e\u0148uje z\u00e1jmov\u00fdm sdru\u017een\u00edm pr\u00e1vnick\u00fdch osob vznikl\u00fdch podle dosavadn\u00edch pr\u00e1vn\u00edch p\u0159edpis\u016f se i nad\u00e1le \u0159\u00edd\u00ed dosavadn\u00edmi pr\u00e1vn\u00edmi p\u0159edpisy. Z\u00e1jmov\u00e9 sdru\u017een\u00ed pr\u00e1vnick\u00fdch osob m\u00e1 pr\u00e1vo zm\u011bnit svoji pr\u00e1vn\u00ed formu na spolek podle tohoto z\u00e1kona; ustanoven\u00ed tohoto z\u00e1kona o p\u0159em\u011bn\u011b pr\u00e1vn\u00ed formy pr\u00e1vnick\u00fdch osob se pou\u017eij\u00ed obdobn\u011b.<\/p>\n<p>Pokud tedy nest\u00e1tn\u00ed neziskov\u00e9 organizace vyu\u017eij\u00ed mo\u017enost transformace pak se \u0159\u00edd\u00ed p\u0159\u00edslu\u0161n\u00fdm z\u00e1konem a jsou povinn\u00e9 u\u010dinit kroky vedouc\u00ed k\u00a0napln\u011bn\u00ed litery z\u00e1kona p\u0159\u00edslu\u0161n\u00fdch pro \u00fastav, nadaci \u010di nada\u010dn\u00ed fond podle ob\u010dansk\u00e9ho z\u00e1kon\u00edku. Dle jak\u00e9ho z\u00e1kona se budou ov\u0161em \u0159\u00eddit, pakli\u017ee setrvaj\u00ed ve st\u00e1vaj\u00edc\u00ed pr\u00e1vn\u00ed form\u011b organizace?<\/p>\n<h2>Obecn\u011b prosp\u011b\u0161n\u00e1 spole\u010dnost<\/h2>\n<p>Obecn\u011b prosp\u011b\u0161n\u00e1 spole\u010dnost se \u0159\u00edd\u00ed z\u00e1konem \u010d. 248\/1995 Sb., o obecn\u011b prosp\u011b\u0161n\u00fdch spole\u010dnostech. Dle \u00a7 2 obecn\u011b prosp\u011b\u0161n\u00e1 spole\u010dnost je pr\u00e1vnickou osobou, kter\u00e1 je zalo\u017eena podle tohoto z\u00e1kona, poskytuje ve\u0159ejnosti obecn\u011b prosp\u011b\u0161n\u00e9 slu\u017eby za p\u0159edem stanoven\u00fdch podm\u00ednek a stejn\u00fdch podm\u00ednek. Jej\u00ed v\u00fdsledek hospoda\u0159en\u00ed (zisk) nesm\u00ed b\u00fdt pou\u017eit ve prosp\u011bch zakladatel\u016f, \u010dlen\u016f org\u00e1n\u016f \u010di zam\u011bstnanc\u016f. Naopak mus\u00ed b\u00fdt pou\u017eit v\u00fdhradn\u011b na poskytov\u00e1n\u00ed obecn\u011b prosp\u011b\u0161n\u00fdch slu\u017eeb, pro kter\u00e9 byla obecn\u011b prosp\u011b\u0161n\u00e1 spole\u010dnost zalo\u017eena. Z\u00e1rove\u0148 je stanoveno, \u017ee mus\u00ed obsahovat ozna\u010den\u00ed &#8222;obecn\u011b prosp\u011b\u0161n\u00e1 spole\u010dnost&#8220; nebo jeho zkratku &#8222;o.\u00a0p.\u00a0s.&#8220;. Jin\u00e9 osoby nesm\u011bj\u00ed ve sv\u00e9m n\u00e1zvu nebo obchodn\u00ed firm\u011b toto ozna\u010den\u00ed pou\u017e\u00edvat.<\/p>\n<p>\u0158editelem, jako\u017eto statut\u00e1rn\u00ed org\u00e1n o. p. s. jen\u017e \u0159\u00edd\u00ed \u010dinnost obecn\u011b prosp\u011b\u0161n\u00e9 spole\u010dnosti a\u00a0jedn\u00e1 jej\u00edm jm\u00e9nem, m\u016f\u017ee b\u00fdt pouze fyzick\u00e1 osoba spl\u0148uj\u00edc\u00ed podm\u00ednku bez\u00fahonnosti k\u00a0pr\u00e1vn\u00edm \u00fakon\u016fm. P\u0159i\u010dem\u017e se pro \u00fa\u010dely tohoto z\u00e1kona pova\u017euje ten, kdo nebyl pravomocn\u011b odsouzen pro \u00famysln\u00fd trestn\u00fd \u010din. \u0158editelem nem\u016f\u017ee b\u00fdt \u010dlen spr\u00e1vn\u00ed \u010di dozor\u010d\u00ed rady, je v\u0161ak opr\u00e1vn\u011bn se z\u00fa\u010dastnit jedn\u00e1n\u00ed spr\u00e1vn\u00ed rady a dozor\u010d\u00ed rady s hlasem poradn\u00edm. \u00dakony t\u00fdkaj\u00edc\u00ed se vztahu \u0159editele k\u00a0o. p. s. \u010din\u00ed spr\u00e1vn\u00ed rada.<\/p>\n<p>Obecn\u011b prosp\u011b\u0161n\u00e1 spole\u010dnost m\u016f\u017ee krom\u011b obecn\u011b prosp\u011b\u0161n\u00fdch slu\u017eeb vykon\u00e1vat i jin\u00e9 \u010dinnosti, tzv. dopl\u0148kov\u00e9 \u010dinnosti. Dopl\u0148kov\u00e9 \u010dinnosti mohou b\u00fdt ov\u0161em realizov\u00e1ny pouze za podm\u00ednky, \u017ee dopl\u0148kovou \u010dinnost\u00ed bude dosa\u017eeno \u00fa\u010dinn\u011bj\u0161\u00edho vyu\u017eit\u00ed prost\u0159edk\u016f obecn\u011b prosp\u011b\u0161n\u00e9 spole\u010dnosti, ani\u017e by byla ohro\u017eena kvalita, rozsah a dostupnost obecn\u011b prosp\u011b\u0161n\u00fdch slu\u017eeb. Z\u00e1rove\u0148 se ov\u0161em nesm\u00ed z\u00fa\u010dastnit podnik\u00e1n\u00ed jin\u00fdch osob.<\/p>\n<p>Obecn\u011b prosp\u011b\u0161n\u00e1 spole\u010dnost zanik\u00e1 dnem v\u00fdmazu z\u00a0rejst\u0159\u00edku, p\u0159i\u010dem\u017e zaniknout m\u016f\u017ee a\u017e po zru\u0161en\u00ed, kter\u00e9 je mo\u017en\u00e9 s\u00a0likvidac\u00ed \u010di bez likvidace. Zru\u0161en\u00ed m\u016f\u017ee b\u00fdt dovr\u0161en\u00edm doby, pro kterou byla z\u0159\u00edzena, dosa\u017een\u00edm sv\u00e9ho \u00fa\u010delu \u010di dnem uveden\u00fdm v rozhodnut\u00ed spr\u00e1vn\u00ed rady o\u00a0zru\u0161en\u00ed obecn\u011b prosp\u011b\u0161n\u00e9 spole\u010dnosti. Pop\u0159\u00edpad\u011b f\u00faz\u00ed \u010di transformac\u00ed.<\/p>\n<link rel=\"stylesheet\" href=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/themes\/money-blog\/shortcodes\/smartmailing-email-registration\/form.min.css\" \/>\n<script type=\"text\/javascript\">\n    var smFormInterval = null;\n\n    jQuery(document).ready(function() {\n        jQuery(\".shortcode-smartmailing-form .fheader p a.info\").click(function(e) {  \n            e.preventDefault();\n\n            \/*if (jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").is(\":visible\"))\n            {\n                jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").hide();\n            }\n            else\n            {\n                jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").show();\n            }*\/\n\n            return false;\n        });\n\n        jQuery(\"#shortcodeSmartmailingForm\").submit(function(e) {\n            e.preventDefault();\n            return false;\n        });\n\n        jQuery(\"#shortcodeSmartmailingForm button[type='submit']\").click(function(e) {\n            e.preventDefault();\n            \n            var email = jQuery(\"#shortcodeSmartmailingForm_email\").val();\n\n            if (email.length == 0)\n            {\n                alert(\"Pros\u00edm zadejte v\u00e1\u0161 e-mail.\");\n                return false;\n            }\n            if (!shortcodeSmartmailingForm_validateEmail(email))\n            {\n                alert(\"Zadan\u00fd e-mail m\u00e1 neplatn\u00fd form\u00e1t.\");\n                return false;\n            }\n\n            jQuery.ajax({\n                url: \"\/novinky-a-tipy\/wp-content\/themes\/money-blog\/shortcodes\/smartmailing-email-registration\/service.php\",\n                type: \"POST\",\n                dataType: \"text\",\n                cache: false,\n                data: {\n                    \"email\": email,\n                    \"stdc\": jQuery(\"#shortcodeSmartmailingForm_stdc\").val(),\n                    \"current_url\": jQuery(\"#shortcodeSmartmailingForm_url\").val(),\n                    \"current_referrer\": jQuery(\"#shortcodeSmartmailingForm_referrer\").val()\n                }\n            }).done(function (response, textStatus, jqXHR)\n            {\n                jQuery(\".shortcodeSmartmailingForm_email\").hide();\n                jQuery(\"#shortcodeSmartmailingForm_submit\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .smart-disclaimer\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .success\").show();\n\t\t\t\tdataLayer.push({'event': 'newsletterSubscription', 'newsletterPosition': 'intext'});\n            }).fail(function( jqXHR, textStatus, errorThrown ) {\n                jQuery(\".shortcodeSmartmailingForm_email\").hide();\n                jQuery(\"#shortcodeSmartmailingForm_submit\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .smart-disclaimer\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .success\").show();\n            });\n\n            return false;\n        });\n    });\n\n    function shortcodeSmartmailingForm_validateEmail(email)\n    {\n        var re = \/^(([^<>()[\\]\\\\.,;:\\s@\\\"]+(\\.[^<>()[\\]\\\\.,;:\\s@\\\"]+)*)|(\\\".+\\\"))@((\\[[0-9]{1,3}\\.[0-9]{1,3}\\.[0-9]{1,3}\\.[0-9]{1,3}\\])|(([a-zA-Z\\-0-9]+\\.)+[a-zA-Z]{2,}))$\/;\n        return re.test(email);\n    }\n<\/script>\n<form method=\"post\" id=\"shortcodeSmartmailingForm\" class=\"shortcode-smartmailing-form\" action=\"\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12518\">\n\n    <div>\n        <div class=\"fheader\">\n            <h3>\n                Dopl\u0148te si mezery v dan\u00edch a \u00fa\u010detnictv\u00ed            <\/h3>\n            <div class=\"se-text\">\n                <p>\n                    P\u0159ihlaste se k n\u011bkolikad\u00edln\u00e9mu e-mailov\u00e9mu seri\u00e1lu a z\u00edskejte to nejlep\u0161\u00ed z blogu Money.cz.                    <a class=\"info\" title=\"E-maily v\u00e1m budou zas\u00edl\u00e1ny maxim\u00e1ln\u011b dvakr\u00e1t do m\u011bs\u00edce. Z odb\u011bru se m\u016f\u017eete kdykoliv odhl\u00e1sit.\">info<\/a>\n                <\/p>\n            <\/div>\n        <\/div>\n\n        <div class=\"ffooter\">\n            <div class=\"se-body\">\n                <input type=\"text\" id=\"shortcodeSmartmailingForm_email\" placeholder=\"Zadejte v\u00e1\u0161 e-mail\" \/>\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_stdc\" value=\"S1\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12518\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_referrer\" value=\"\">\n\n                <div class=\"se-submit\">\n                    <button type=\"submit\" id=\"shortcodeSmartmailingForm_submit\" value=\"Chci b\u00fdt v obraze\">Chci b\u00fdt v obraze<\/button>\n                                          <p class=\"mlctr success\" style=\"display: none;\">D\u011bkujeme, <strong>zkontrolujte Va\u0161i e-mailovou schr\u00e1nku<\/strong> pro potvrzen\u00ed odb\u011bru.<\/p>\n                                    <\/div>\n            <\/div>\n                          <p class=\"smart-disclaimer\">Odesl\u00e1n\u00edm souhlas\u00edte s na\u0161imi\n                <a href=\"https:\/\/money.cz\/ochrana-osobnich-udaju\/#zzvou\" target=\"_blank\">z\u00e1sadami pro zpracov\u00e1n\u00ed osobn\u00edch \u00fadaj\u016f<\/a>.\n              <\/p>\n                    <\/div>\n    <\/div>\n<\/form>\n<h2>Z\u00e1jmov\u00e9 sdru\u017een\u00ed<\/h2>\n<p>Z\u00e1jmov\u00e9 sdru\u017een\u00ed se \u0159\u00edd\u00ed z\u00e1konem \u010d. 40\/1964 Sb. ob\u010dansk\u00fd z\u00e1kon\u00edk, kter\u00fd v \u00a7 20f &#8211; \u00a7 20j definuje z\u00e1jmov\u00e9 sdru\u017een\u00ed jako prost\u0159edek ochrany z\u00e1jm\u016f pr\u00e1vnick\u00fdch osob ochran\u011b sv\u00fdch z\u00e1jm\u016f. P\u0159esto\u017ee byl ob\u010dansk\u00fd z\u00e1kon\u00edk nahrazen novou verz\u00ed (z\u00e1kon \u010d. \u010d. 89\/2012 Sb.) se z\u00e1jmov\u00e1 sdru\u017een\u00ed, stejn\u011b jako v\u00a0p\u0159\u00edpad\u011b obecn\u011b prosp\u011b\u0161n\u00fdch spole\u010dnost\u00ed, \u0159\u00edd\u00ed z\u00e1konem v\u00a0dob\u011b ustanoven\u00ed, tedy \u201estar\u00fdm\u201c ob\u010dansk\u00fdm z\u00e1kon\u00edkem.<\/p>\n<p>Zalo\u017een\u00ed z\u00e1jmov\u00e9ho sdru\u017een\u00ed bylo mo\u017en\u00e9 na z\u00e1klad\u011b zakladatelsk\u00e9 smlouvy uzav\u0159en\u00e9 zakladateli \u010di schv\u00e1len\u00edm zalo\u017een\u00ed sdru\u017een\u00ed na ustavuj\u00edc\u00ed \u010dlensk\u00e9 sch\u016fzi. Zalo\u017een\u00ed z\u00e1jmov\u00e9ho sdru\u017een\u00ed je stvrzeno z\u00e1pisem obsahuj\u00edc\u00edm seznam zakladatel\u016f sdru\u017een\u00ed s\u00a0uveden\u00edm jm\u00e9na (n\u00e1zvu) a bydli\u0161t\u011b (s\u00eddla). Tyto \u00fadaje mus\u00ed b\u00fdt dopln\u011bn\u00e9 o podpis zakl\u00e1daj\u00edc\u00edch \u010dlen\u016f sdru\u017een\u00ed. Ke smlouv\u011b \u010di z\u00e1pisu o ustavuj\u00edc\u00ed \u010dlensk\u00e9 sch\u016fzi bylo t\u0159eba rovn\u011b\u017e p\u0159ilo\u017eit stanovy a ur\u010den\u00ed osob opr\u00e1vn\u011bn\u00fdch jednat jm\u00e9nem sdru\u017een\u00ed, je\u017e schvalovali zakladatel\u00e9 \u010di ustavuj\u00edc\u00ed sch\u016fze.<\/p>\n<p>Z\u00e1jmov\u00e9 sdru\u017een\u00ed ve sv\u00fdch stanov\u00e1ch ur\u010dilo n\u00e1zev, s\u00eddlo, p\u0159edm\u011bt \u010dinnosti sdru\u017een\u00ed, \u00fapravu majetkov\u00fdch pom\u011br\u016f, vznik a z\u00e1nik \u010dlenstv\u00ed, pr\u00e1va a povinnosti \u010dlen\u016f, org\u00e1ny sdru\u017een\u00ed v\u010detn\u011b vymezen\u00ed jejich p\u016fsobnosti, zp\u016fsob zru\u0161en\u00ed a nalo\u017een\u00ed s\u00a0likvida\u010dn\u00edm z\u016fstatkem. \u010clenstv\u00ed bylo mo\u017en\u00e9 nav\u00e1zat na ur\u010dit\u00fd \u010dlensk\u00fd p\u0159\u00edsp\u011bvek. Stanovy z\u00e1rove\u0148 ur\u010duj\u00ed zp\u016fsob, j\u00edm\u017e se stanovy m\u011bn\u00ed \u010di dopl\u0148uj\u00ed. Stanovy pot\u00e9 schv\u00e1lili zakladatel\u00e9 nebo ustavuj\u00edc\u00ed \u010dlensk\u00e1 sch\u016fze. Pr\u00e1vn\u00ed zp\u016fsobilosti sdru\u017een\u00ed pak nabylo ve chv\u00edli z\u00e1pisu do registru sdru\u017een\u00ed veden\u00e9ho u krajsk\u00e9ho \u00fa\u0159adu n\u00e1le\u017e\u00edc\u00edmu s\u00eddlu sdru\u017een\u00ed. Vzhledem ke skute\u010dnosti, \u017ee je sdru\u017een\u00ed pr\u00e1vnickou osobou odpov\u00edd\u00e1 sv\u00fdm majetkem za nespln\u011bn\u00ed sv\u00fdch povinnost\u00ed.<\/p>\n<p>V\u00a0registru jsou uvedeny tyto \u00fadaje: n\u00e1zev a s\u00eddlo sdru\u017een\u00ed, identifika\u010dn\u00ed \u010d\u00edslo osoby sdru\u017een\u00ed poskytnut\u00e9 spr\u00e1vcem z\u00e1kladn\u00edho registru osob, p\u0159edm\u011bt \u010dinnosti sdru\u017een\u00ed, org\u00e1ny, kter\u00fdmi sdru\u017een\u00ed jedn\u00e1, a jm\u00e9no, pop\u0159\u00edpad\u011b jm\u00e9na, p\u0159\u00edjmen\u00ed, datum narozen\u00ed a adresa trval\u00e9ho pobytu osob vykon\u00e1vaj\u00edc\u00edch jejich p\u016fsobnost. \u00a0K n\u00e1vrhu na z\u00e1pis do registru bylo t\u0159eba p\u0159ilo\u017eit zakladatelskou smlouvu nebo z\u00e1pis o ustavuj\u00edc\u00ed \u010dlensk\u00e9 sch\u016fzi spolu se stanovami. N\u00e1vrh podala osoba zmocn\u011bn\u00e1 zakladateli nebo ustavuj\u00edc\u00ed \u010dlenskou sch\u016fz\u00ed.<\/p>\n<p>Sdru\u017een\u00ed zanik\u00e1 v\u00fdmazem z registrace. P\u0159ed proveden\u00edm v\u00fdmazu krajsk\u00fd \u00fa\u0159ad zkoum\u00e1, zda jeho proveden\u00ed nebr\u00e1n\u00ed prob\u00edhaj\u00edc\u00ed trestn\u00ed st\u00edh\u00e1n\u00ed proti sdru\u017een\u00ed nebo v\u00fdkon trestu, kter\u00fd mu byl ulo\u017een podle zvl\u00e1\u0161tn\u00edho pr\u00e1vn\u00edho p\u0159edpisu P\u0159ed z\u00e1nikem sdru\u017een\u00ed se vy\u017eaduje likvidace, jestli\u017ee jm\u011bn\u00ed sdru\u017een\u00ed nep\u0159ech\u00e1z\u00ed na pr\u00e1vn\u00edho n\u00e1stupce.<\/p>\n<h2>Z\u00e1v\u011br<\/h2>\n<p>A\u010dkoliv ob\u011b pr\u00e1vn\u00ed formy, tedy <em>ob\u010dansky prosp\u011b\u0161n\u00e1 spole\u010dnost<\/em> a <em>z\u00e1jmov\u00e9 sdru\u017een\u00ed<\/em> na z\u00e1klad\u011b (nov\u00e9ho) ob\u010dansk\u00e9ho z\u00e1kon\u00edku z\u00e1kon \u010d. 89\/2012 Sb., nemohou od 01.01.2014 vznikat, je mo\u017en\u00e9 se s\u00a0nimi st\u00e1le v\u00a0oblasti neziskov\u00e9ho sektoru setkat. Litera z\u00e1kona dovoluje ov\u0161em zachovat st\u00e1vaj\u00edc\u00ed formu, tedy vzniknuv\u0161\u00ed p\u0159ed 1.1.2014, \u010di jejich transformaci na \u00fastav, nadaci \u010di nada\u010dn\u00ed fond podle ob\u010dansk\u00e9ho z\u00e1kon\u00edku.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Zru\u0161en\u00e9 pr\u00e1vn\u00ed formy Z\u00e1kon \u010d. 89\/2012 Sb., ob\u010dansk\u00fd z\u00e1kon\u00edk p\u0159ipravil mnoho zm\u011bn, kter\u00e9 byly platn\u00e9 od 01.01.2014. Zm\u011bny postihl i sektor neziskov\u00fdch organizac\u00ed. Krom\u011b jin\u00e9ho &#8230;<\/p>\n","protected":false},"author":18,"featured_media":12519,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[8,38],"tags":[250],"class_list":["post-12518","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dane","category-neziskove-organizace","tag-verejne-prospesny-poplatnik"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12518","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/users\/18"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=12518"}],"version-history":[{"count":6,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12518\/revisions"}],"predecessor-version":[{"id":12525,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12518\/revisions\/12525"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/12519"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=12518"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=12518"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=12518"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}