The act of creation of an association is the signature by at least 2 founding persons of a contract which engage them in relation to each other. This contract is called "statutes of the association". The statutes are subject to the law of contracts and obligations. The creation of an association has many advantages. Thus, it is not necessary to subscribe for social capital during the constitution of the association. Administrative formalities and accounting requirements are lightened. On the other hand, an association without capital is unlikely to obtain a bank loan. Not being registered in the commercial register, the association can not conclude a commercial lease. In addition, there is no sharing of benefits as leaders and members work for the common good of their association. The profits therefore remain in the coffers of the association.