Põhikirjad

Põhikirjad is the plural form of põhikiri, a foundational document used in Estonia to define how a legal entity operates. A põhikiri sets out the purpose, structure, rules, and governance of organizations such as associations (MTÜ), foundations (sihtasutus), and, in some contexts, companies. It functions as the constitution or charter of the entity and provides the framework for day-to-day activities and long-term aims.

A typical põhikiri includes key elements such as the name and legal form of the entity, its registered seat, and the scope of activity. It also outlines the object or mission, membership rules (for associations), rights and obligations of members, and the bodies of governance (for example general meetings and managing bodies), including how decisions are made and by whom. Financial provisions, accounting, audits, and the process for changes to the document are commonly specified. The rules for dissolution or merger of the entity are usually part of a põhikiri as well.

In Estonia, a põhikiri is essential for the legal recognition and functioning of the entity and is typically filed with the official register when the organization is formed and whenever substantial amendments are made. Amendments to the põhikiri generally require approval by the governing body or general meeting and subsequent registration to take effect.

The concept is used across different types of legal entities. While the specific requirements may vary by form, the overarching purpose of a põhikiri is to provide a clear, legally binding framework for governance, accountability, and continuity of the organization.