Working model
TAC.social means two legal and fiscal entities. The veterinary office belongs to the association, which is its sole shareholder. The profit of the office belongs entirely to the association.
The income of both entities is fully taxed and both entities pay taxes.
TAC.social
as a non-governmental organization
I founded the association in 2015, after the untimely dissolution of the Emfodo foundation. More about the emergence of TAC. and its initial resources, read here.
What does the association do?
VETERINARY MEDICINE
We assume and pay for:
completely alone patients (pets alone, abandoned animals);
patients whose owners cannot afford the necessary treatment at a given time;
medical campaigns involving sterilization, other surgeries, treatment, vaccination, marking, as single actions or as integrated parts in TNR ( Trap-Neuter-Return * ) or CNVR ( Catch-Neuter-Vaccinate-Return ** ) methods.
We also subsidize the difference between the regular price of a service for an individual and the lower price of the same service dedicated to a partner association.
Who we pay to: the TAC veterinary office. or any other veterinary service provider, when the patient's needs exceed the resources of the office or the possibilities of our medical team.
For example, we pay for investigations for which our office does not have equipment (hematology, CT, MRI, etc.), consultations and maneuvers from veterinary professionals with better experience and training than our medical team, devices (prostheses, trolleys), related expenses (hospitalization, care, food, transport, etc.).
* capture-sterilization-reterritorialization (return to the territory)
** catch-sterilization-vaccination-reterritorialization
ADVOCACY We carry out important lobbying and advocacy work (#TACvocacy), so that the legislation dedicated to animals, in Romania and in Europe, becomes a living, active, respected tool. We start from the fundamental truth that animal life is deeply linked to human life. At European level, we work within the EU Dog and Cat Alliance.
COMMUNICATION FOR EDUCATION We write the stories of our work so that people find out: what life is like for pets in Romania and abroad; what veterinary medicine means and what its value is for the community; what is the importance of professionalizing the field of animal welfare. We believe that we can only change what we understand deeply.
MEDICAL EDUCATION We are a small school of future veterinary professionals; we have created and developed the medical volunteer program We spread wings, for young doctors, in Romania and abroad. We want the professionals of tomorrow to be better than today and we contribute daily to their training and the future voices that speak on behalf of the animals. We make the effort to bring social veterinary medicine to the attention of the veterinary academic world.
TAC.social
as a limited liability company (SRL)
Veterinary office, opened in 2016 and named by us socially, because its prices are 20-300% lower than the regular veterinary market, and single animal patients, so the community, are welcome.
The sole shareholder of the firm is the association, since 2019. From the opening of the firm, in 2016, until 2019, the shareholding structure was as follows:
association - 55%
dr. Raluca Ionaș, president of the association - 15%
Dr. Anna Kiss, executive director of the association - 15%
Anca Georgescu, executive director of the association - 15%
In 2019, Raluca, Anna and Anca decided to cede their own shares to the association, so that the profit of the cabinet belongs entirely to the association.
WHAT DOES THE CABINET DO?
Veterinary medicine as an act in itself, for the TAC.social association, for ordinary animal protection associations and for individuals.
In Romania, a veterinary office can only be legally organized as a commercial company. Therefore, it was necessary to set up the office as a separate entity from the association. Among other things, an association cannot buy the medical substances indispensable in surgery, such as narcotics and psychotropic products (anesthetics, analgesics, etc.).
Therefore, the office is a social enterprise in the broad sense * of this expression, a form of self-financing of the association and a way to be permanent and direct with the community.
In order to cancel the intrinsic commercial character of the cabinet as an LLC, the association was first the majority, then the sole shareholder, of the cabinet. By statute, the profit ** of the cabinet, when it exists, belongs to the association and finances its activity. In this way, the funds of the association are spent circularly, in the most efficient and transparent way possible.
* In Romania, a social enterprise considers exclusively the human being. For the time being, the Romanian legislation has not thought about services or social enterprises dedicated to animals.
https://cmvro.ro/files/download/utile/download/metodologie-infiintare-sc.pdf
* Read more about what a company's profit means in this ThinkOut article.
https://thinkout.io/ro/articole/tot-ce-trebuie-sa-stii-despre-profit/
