Zusammenfassung

Besides the associations and institutions, sports commercial associations represent one of the organizational forms of sports organizations. They appear in recent time as a result of the need to ensure profitable performing of sports activities. Sports commercial associations can be established by the act of foundation or reorganization. According to the solutions which are accepted in some countries, these associations are established in the cases when: 1) a sports organization has a professional status, 2) it performs sports activities involving participation in sports competitions, 3) it has an income that exceeds certain scopes. The reorganization takes place when 1) the conditions are met for initiating a bankruptcy procedure in the sports association (the model proposed in RH) or 2) after the completion of the privatization procedure (the model proposed in RS). These associations, as specialized commercial associations, are governed by many protective regulations that ensure the survival and development of sports and sports clubs within the boundaries of good and ethical commercial practices.