Norway

Legal forms of philanthropic organizations included in the law: Association, foundation, cooperative, corporation, limited liability company, trust

Five main social issues addressed by these organizations: Arts and culture, heath and medical research, religion, international causes, social service

Average time established by law to register a philanthropic organization: 0-30 days 

Average cost for registering a philanthropic organization: US$0

There is no need to register a PO in Norway. However, many organizations choose to be included in the Central Coordinating Register for Legal Entities to get an organizational number, which is a requirement for getting a bank account in the name of the organization. Registration is free. However, organizations that are employers and pay Value Added Tax (VAT) are required to register in The Register of Business Enterprises. This costs about US$270.

There is also a nonobligatory register for fundraising organizations operated by a private foundation called the Fundraising Control (Innsamlingskontrollen) established by the fundraising organizations themselves. It has established a code of conduct, monitors audited accounts and annual reports, keeps a public list, and awards an accreditation seal to approved organizations.

One important criterion is that 65 percent of the donations should go to the designated purpose over a period of five years or less. Registration costs US$485. The fundraising organization has to submit audited accounts every year, and there is a membership fee of 0.1-0.2 percent of the organization’s operational expenditures.

Government levels primarily regulating the incorporation of philanthropic organizations: State government