Abstract
Fusion of associations and foundations is an institution scarcely ruled by the Romanian legislation, compelling the most of cases the practice to fall back on to legal dispositions regarding the commercial companies, mainly due to the lack of legislation or a clear practice that does not allow ambiguity. In fact, the only regulations regarding these institutions are provided by the art. 33 – 34 index 1 from OG 26/2000 and art. 234 – 239 from the Civil Code, settlements that do not answer to the dynamics of the non-governmental organizations, that weight more and more in the Romanian society. Thereby, it is difficult for us to answer how to transfer the assets and liabilities (on the fusion and split up date or thereafter), at the possibility as that an association fuses with a foundation or that a foundation splits up in many associations, even that by clearance the patrimony of an association may be transferred to a foundation or that of a foundation to an non-profit association. Therefore we consider that a practical approach is compulsory for this subject with regard the completion of legislative lacks in this field, by reporting to juridical norms and the principles of the civil law as well in order to identify the optimal solutions in these cases.