The new revised edition "Practical Guide for Non-Profit Legal Entities" incorporates all legislative changes, is enriched with new topics and examples, serving as a user-friendly guide for the operation of specific legal entities and includes 5 parts:

The first part of the book presents the forms and distinctions of non-profit legal entities according to the Civil Code as well as the various legislations, such as:

• the Association
• the Civil Company
• the Foundation
• the Union of Persons
• the Committee for Charitable Donations
• the Community of Rights
• the Non-Governmental Organization (NGO)
• the Museums
• the Church
• the Activities of a Charitable Nature
• the Social Cooperative Enterprise
• the Cooperative Employment
• The Energy Community

Additionally, definitions of key concepts are presented for understanding the above cases, such as the concept of the vacant inheritance, property, will, guardianship, issues of criminal penalties, and disciplinary offenses.

The second part of the book presents the procedures for the establishment of the legal entities we deal with as well as the basic concepts of their funding, where the concepts of sponsorships, awards, and grants are extensively discussed.

The third part presents the obligations arising from Greek legislation regarding the recording of transactions according to the Greek Accounting Standards (GAS) of Law 4308/2014, which have been applied since 1.1.2015, while topics related to the transfer of data to the myDATA digital platform have been added.

The fourth part covers issues related to Value Added Tax (VAT) according to the general provisions of Law 2859/2000, as well as specific issues related to the legal entities in question that have arisen from legislation and case law.

Finally, the fifth part analyzes the provisions concerning income and capital taxation. A distinction is made between subject and non-subject revenues for income tax. The general tax provisions of the Income Tax Code (ITC - Law 4172/2013) as they have been codified by Law 5042/2023, which apply to cases subject to income tax, as well as the relevant provisions for the business tax and the two property taxes, ENFIA and EFA.