Who can be treasurer of an association?

Verified 09 June 2026 - Public Service / (Prime Minister)

The treasurer of an association is responsible for the financial management of the association. In principle, anyone can be treasurer of an association. However, certain situations may limit or prohibit the exercise of this function. We present you the information to know.

The appointment of a treasurer is mandatory only if the statutes or a particular text so require.

Certain associations subject to specific regulations (for example, accredited associations, sports federations or structures receiving certain subsidies) may be obliged to appoint a treasurer.

An association can operate without a treasurer if its statutes do not provide for this function.

You are under 16

A minor under the age of 16 may be treasurer of an association. But he must have the prior written consent of one of his parents (or the person who is responsible for him).

However, he cannot accomplish the acts of disposition.

You're 16 or 17

A minor aged 16 or 17 may be treasurer. But he has to communicate to the association the identity and address of his parents (or the person responsible for him) so that the association informs them of the commitment of their child.

This approach must be carried out by registered letter with : titleContent.

This information must be done without delay and at the latest before the following events:

  • Before the declaration in the prefecture of the creation of the association
  • Before the declaration in the prefecture of the change in the direction of the association involving the child
  • Before 1er act of administration performed by the child.

The mail must contain the following information:

  • Title, purpose and registered office of the association
  • Start date, duration and nature of the mandate
  • Type of management acts that the minor can perform
  • Possibility for parents to oppose the participation of their child in the association.

The letter must also inform the legal representatives (parents, guardian)...) that the following documents are available to them at the registered office of the association if they request it:

  • Statutes in force and list of other persons in charge of the management
  • Witness of publication at JOAFE: titleContent of the declaration of the association
  • Estimated budget for the current financial year
  • Approved financial statements for the last financial year or annual accounts if the association is required to prepare them
  • Activity report for the last financial year.

A template is available:

Template for informational mail to parents of a minor aged 16 or over treasurer of an association

Warning  

Minors aged 16 or 17 cannot accomplish the acts of disposition.

This depends on the protection measure concerned:

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Person under guardianship

A person placed under guardianship cannot be treasurer of an association. She doesn't have it legal capacity to manage independently its assets, which includes managing the finances of an association.

Person under guardianship

The curatorship does not deprive the person of the exercise of his or her rights. However, depending on the scope of the protection measure, the assistance of the curator may be necessary for certain important acts.

It is recommended to check whether the judgment of curatorship provides for any particular restrictions incompatible with the exercise of the functions of treasurer.

Person under safeguard of justice

A person placed under judicial protection may, in principle, be treasurer of an association.

The safeguarding justice is a temporary protection measure that allows the person to maintain the exercise of his rights.

However, certain acts performed during the measure may be challenged or called into question if they are contrary to its interests.

In principle, an individual banking ban may be treasurer of an association. He has the opportunity to act as agent of the association, not in its own name. Thus, he has the possibility of managing the account of which the association is the holder and not his personal account.

The ban on issuing checks is a personal sanction (i.e. concerning the natural person). It does not apply to the legal person (the association) whose accounts are managed by the natural person under a mandate.

However, in practice, the bank with which the association opens its account may refuse to provide means of payment to the proxy treasurer if it is prohibited from banking (or even close the account).

An individual, who is prohibited from managing a legal person or whose personal bankruptcy has been pronounced by the court, does not have the right to be treasurer of an association.

Please note

Failure to comply with this prohibition may be punished by imprisonment for up to 2 years and a fine of up to €375,000.

An official or contract staff member may be a volunteer treasurer of an association non-profit, as an ancillary activity to his main activity in the civil service, if the following two conditions are met:

  • This ancillary activity of volunteer treasurer does not affect the interests of the public service (good functioning, independence, neutrality,...))
  • This activity does not place the agent in a situation of conflict of interest.

An auditor, who controls or has controlled an association, cannot become its treasurer.

A serving soldier may be a volunteer treasurer of an association non-profit, as an ancillary to his main activity in the army, if the following two conditions are met:

  • This ancillary activity of volunteer treasurer does not affect the interests of the public service (good functioning, independence, neutrality,...))
  • This activity is consistent with the obligations of the military (loyalty, neutrality, discretion,...).)

Yes, a magistrate may serve as a treasurer in a non-profit association on a voluntary basis. However, this activity shall not:

  • undermine the independence or impartiality of the judiciary,
  • create a situation of conflict of interest,
  • or jeopardize the performance of his duties.

Yes, a local elected official can be treasurer of an association. However, it must respect the rules concerning conflicts of interest and not participate in decisions concerning an association that it directs or administers.

A member of Parliament or a senator cannot not be treasurer of an association having the following characteristics:

  • Association receiving, in the form of interest guarantees or subsidies, benefits from the State or a public authority unless these benefits derive from the application of the law
  • Association whose activity consists mainly in providing consulting services to companies.

The change of treasurer can be declared at the registry of associations.

This declaration is not mandatory. However, the statutes of the association may provide for this.

It should be noted that this approach can be useful in particular for:

  • update the information of the association,
  • carry out certain banking procedures,
  • or respond to requests from a funding agency.

The treasurer may be held liable in civil or criminal matters for mismanagement, fraud or non-compliance with legal and statutory obligations.

Its liability may be incurred in particular in the following cases:

  • Misappropriation of funds,
  • False accounting documents,
  • Mismanagement causing harm to the association.

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