Should I register as a foundation or an association in Bulgaria, and what are the key requirements?

In Bulgaria, choose a non-profit association (NGO) if you want a member-based structure (General Assembly + managing board) and shared decision-making, and choose a foundation if you want a simpler, non-member structure governed by a board and suited to grant/donor funding. Both register in the Bulgarian Register of Legal Entities (Registry Agency/Commercial register) with a charter/founding act and governance documents, and you must maintain accounting and file/publish annual reports (financial statements, and if public benefit—an annual activity report). After your registration you can choose to get or not have a VAT number. Basically after the registration you need to care about your accounts.

For Bulgaria, you have two main non-profit options under the Non-Profit Legal Entities Act:

Association vs. Foundation

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  Association: member-based (min. 3 founders). Has a General Assembly and a Management Board. Best if you want teachers, volunteers, or supporters actively involved in decisions and activities.

  
  


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  Foundation: no members; created by founder(s) who dedicate assets to a purpose. Managed by a board/executive set in the founding deed. Best for grant-making or funding programs without a membership structure.

  
  

Registration

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  File founding documents with the Registry Agency (Central Register for NPOs).

  
  


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  Process is relatively quick; electronic filing is possible.

  
  

Governance & Reporting

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  Associations must hold General Assembly meetings; foundations follow their deed.

  
  


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  Both must submit annual financial statements and activity reports; public-benefit status (recommended for literacy work) has stricter transparency rules.

  
  

In short: choose an association for a community-driven literacy initiative; choose a foundation if you want a founder-led, asset-focused structure.