Two types of non governmental organizations may be registered in Thailand: Foundations (mulanatee) and associations (samakom).

Under Thailand law, a foundation consists of assets appropriated for charitable, religious, artistic, scientific, literary, educational or other purposes for the benefit of the public and not for profit sharing.

An association may be created for continuously and collectively conducting any lawful activity other than sharing profits or incomes earned.

Foundations are organizations established for the benefit of the public.  Associations may also engage in activities beneficial to the public, however, by definition associations are organizations of members who act together to achieve specified objectives.  Rules of membership and membership fees must be specified when an association is formed.

The application for the establishment of a foundation must be accompanied by the names, addresses and signatures of a minimum of three persons who would be authorized to act as directors. The Establishment of an association requires the names, addresses and signatures of at least three would-be members who would act as directors, as well as the names and addresses of at least ten would-be members. 

Associations and foundations must file annual reports with the appropriate Thailand government ministries including an income and expense audit report certified by an accountant and a copy of the minutes of the annual meeting.