A club budget with no legal entity: planning, records, reporting, handover
A club with no legal entity still has a budget. It is simply written down nowhere, so every term starts from scratch and every term something is missing.
Clubs collapse not because the money runs out but because nobody knows any more where it was; this loop has to be walked every year, because the board changes.
- The agreementA name for treasurer. Who may spend, and up to what amount.
- RecordsOne table on a shared drive: date, who, how much, what for, document.
- Reporting to membersOnce a term, out loud, five minutes: what came in, where it went.
- HandoverSponsor contacts, agreements and the true costings of past events.
Open one table on a shared drive with five columns — date, who, how much, what for, document — and enter everything you remember since the start of term. Separately, list what the club got for free (rooms, food, prizes) and what it would have cost. That total is the club's real budget.
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- The State Tax Inspectorate — VAT and the EUR 45,000 registration threshold
- The tax authority's own note on how that EUR 45,000 threshold is counted
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