Greek law recognizes the following forms of non-profit entities:

Union of persons: A union of persons is formed when at least two individuals agree to pursue a lawful common purpose. It may not acquire legal personality.

Association: An association is a non-profit entity formed by at least 20 natural or legal persons. It must be registered in the Association Register maintained at the Court of First Instance of the Association's seat.

Foundation: Under Greek law, a foundation is created by a disposition of assets under a deed of establishment, which can be made either inter vivos or by a bequest under a will, causa mortem.