Guide to the Available Legal Structures for NGOs in Thailand

Our latest article analyzes the available options regarding the legal structures of NGOs in Thailand, and we provide some recommendations based on our experience.

The term “NGO / Non-Governmental Organization” is not a legal term, and the legal forms of NGOs are diverse. Most are set up in the form of not-for-profit associations or foundations. However, there are other possibilities as well.

Under Thai law, the foundation and the association are required to be registered as juristic persons. They may generate income, but the income must be reinvested for the objectives of the association/foundation, and it must comply with tax law and other laws of Thailand. They are required to file annual reports with the competent Thailand government ministries including financial statements certified by an accountant and a copy of the minutes of the annual meeting.

Additionally, Thai law…