Government Policy and the Nonprofit Sector: Switzerland - VMI

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ABBREVIATIONS ASM: Arbeitgeberverband schweizerischer Metall‐ und Maschinenindustrieller BFS: Bundesamt für Statistik BV: Bundesverfassung CVP: Christlichdemokratische Volkspartei EFD: Eidgenössisches Finanzdepartement E.U.: European Union FDHA: Federal Department of Home Affairs FDP: Freisinnig‐Demokratische Partei FIFA: Fédération Internationale de Football Association KPGH: Konferenz der Präsidentinnen und Präsidenten der grossen Hilfswerke der Schweiz NPO: Nonprofit Organization SGF: Dachverband Schweizerischer Gemeinnütziger Frauen SGG: Schweizerische Gemeinnützige Gesellschaft SMUV: Schweizerischer Metall‐ und Uhrenarbeiterverband SPS: Sozialdemokratische Partei der Schweiz SVP: Schweizerische Volkspartei UEFA: Union of European Football Associations VAT: Value‐added Tax ZEWO: Schweizerische Fachstelle für gemeinnützige, Spenden sammelnde Organisationen iii
I. INTRODUCTION Government Policy and the Nonprofit Sector: Switzerland Dr. Michael Nollert 1 Dr. Monica Budowski 2 This paper addresses the political context for nonprofit organizations (NPOs) in Switzerland. The term “NPO” as used in this article refers to trusteeship organizations that exist alongside state and commercially run organizations. The term “civil society organization” is used more commonly in other countries than in Switzerland where the term NPO is more frequently used. 3 These NPOs provide goods and/or services to their members or to third parties, and according to surveys by the Swiss Federal Statistical Office and the Swiss Society of Public Utility, 4 engage approximately one quarter of Switzerland’s 7.7 million inhabitants (2009), who voluntarily participate in NPOs (Nollert and Huser 2007, Ammann et al. 2007). In the Swiss nonprofit sector three legal entities have been established: associations, co‐operatives, and foundations. The following offers a brief description of their importance and function in Switzerland. Associations are by far the most important legal entities, numbering more than 100,000. Their primary function is to serve their members, and they most commonly operate in the sporting, cultural and political arenas. Foundations come second in importance, counting more than 25,000. In contrast to associations, they do not take direct action themselves, but rather provide financing for public welfare groups (Egger et al. 2006). Nearly half are unregistered personal foundations. There are also approximately 12,000 charitable foundations (NPOs in the narrowest sense) and each year a further 200‐300 new foundations are established. There are nearly 15,000 co‐operatives in Switzerland. Agricultural co‐operatives, wholesale co‐operatives (e.g. Migros, Coop), and mutual savings banks and loan societies (e.g. Raiffeisen) have played an important role in Swiss economic history and politics (Purtschert 2005). However, according to Helmig, Bärlocher and von Schnurbein (2009) they are not a part of the Swiss nonprofit sector as defined by the Johns Hopkins Comparative Nonprofit Sector Project because they distribute profit to their members. Of slightly less importance are incorporated companies with charitable status, and religious organizations. Among these, publicly and legally recognized churches need to be distinguished from free churches. The former 1 Dr. Michael Nollert is Associate Professor at the Section of Sociology, Social Policy and Social Work in the Department of Social Sciences at the University of Fribourg (Switzerland). 2 Dr. Monica Budowski is Full Professor at the Section of Sociology, Social Policy and Social Work in the Department of Social Sciences at the University of Fribourg (Switzerland). 3 The term gemeinnützige Gesellschaft i.e. “society of public utility” covers a wide spectrum, primarily because the activities of and the contributions to these organizations are subject to tax privileges. 4 Schweizerische Gemeinnützige Gesellschaft, SGG 1
Page 1 and 2: Ce n t e r f o r Civil So C i e t y
Page 3 and 4: The CNP Project in Switzerland Rese
Page 5: Institute for Policy Studies Wyman
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Government Policy and the Nonprofit Sector: Switzerland - VMI

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