A registered Association is a form of legal entity in Thailand that has members which conduct an activity continuously and collectively. Some typical examples of activities of Associations include: sports clubs, hobby clubs and religious organizations.
An Association is registered under Thailand law with the Thailand Ministry of Interior. An Association requires an official name, listed objectives, official address, rules, and member fees.
An Association is different from a Foundation. An Association may be created for continuously and collectively conducting any lawful activity other than sharing profits or incomes earned. Associations are also permitted to engage in activities useful to the public, however, by description associations are organizations of members who act together to achieve specified objectives.
Associations can earn income, but must comply with the Revenue law and other laws of Thailand.
Associations must file annual reports with the correct Thai government ministries. This includes an income and expense audit report certified by an accountant and a copy of the minutes of the annual meeting.