yleishyödylliset

Yleishyödylliset refers to organizations whose primary purpose is to promote the general public good rather than private interests. In Finnish law and administrative practice, the term is used especially for non-profit entities that qualify as yleishyödyllinen yhteisö (public-benefit entity). Such entities can include associations (yhdistykset), foundations (säätiöt), and certain other non-profit bodies.

To obtain or maintain yleishyödyllinen status, the organization's activities must be directed toward public benefit in fields such as education, culture, science, social welfare, health, humanitarian aid, or religious or ethical guidance, and the profits must be used for these purposes rather than distributed to private individuals. The organization must operate in a transparent and non-discriminatory manner, with governance and financial management aligned to the purpose of public benefit; non-distribution constraints generally apply to profits, and assets remaining at dissolution must be used for similar public purposes.

Tax and funding implications: Public-benefit organizations typically receive tax advantages on income related to yleishyödyllinen toiminta, and donors to such organizations may be eligible for tax deductions or credits under Finnish tax law. The status is assessed by the Tax Administration, and it can be revoked if the organization's activities fail to meet the criteria.

Common examples include charitable humanitarian organizations, cultural and educational associations, scientific bodies, and health or social services providers that operate for broad public benefit rather than private gain.