Legal environment of non-profit organizations in Iceland


  • Hrafn Bragason
  • Ómar H. Kristmundsson



Non-profit organizations, foundations, international classification of non-profit organizations.


Despite a high number of non-profit organizations and their important social function a comprehensive legislation on their activities does not exist in Iceland, as is the case for most other operating entities. In the article existing rules on non-profit activities in Iceland are analyzed. In addition, the entity, non-profit organizations, is defined, and rules on their establishment, member participation, organization, accountability and obligations are described. The analysis will also focus on current regulation on fundraising, business activities, taxation and income from the government. A comparison of non-profit organizations and foundations is performed.

Author Biographies

Hrafn Bragason

Former judge of the supreme court.

Ómar H. Kristmundsson

Professor of Political Sciences, University of Iceland.



How to Cite

Bragason, H., & Kristmundsson, Ómar H. (2011). Legal environment of non-profit organizations in Iceland. Icelandic Review of Politics & Administration, 7(2), 437–450.



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