The following paper was inspired by the recommendations of a joint committee formed by the Uniform Law Conference of Canada, the Uniform Law Conference of the United States and the Mexican Center for Uniform Law, proposing a harmonised framework for unincorporated non-profit associations. It also addresses current proposals for reforming the law of incorporated associations in Québec. The first part explores the foundations of the law of associations. The authors recount the gradual emergence of freedom of association. They then attempt to describe positively the objects of an association, usually defined in the negative (a non-profit purpose), by regrouping them as follows: 1) social production of goods or services; 2) channelling of gifts and voluntary activity; 3) collective representation and defence of rights; and 4) self regulation. In the second part, the authors address the controversial issue of the legal status of contractual associations. Québec law currently treats associations as legal subjects, although not full legal persons. Trusts and partnerships find themselves in a similar situation. The authors argue that contrary to trusts and partnerships, associations possess the same organic structure as legal persons, as defined in the Civil Code, and ought to be recognised as such. In part 3, the authors present the Civil Code provisions respecting contractual associations and the joint committee's recommended amendments to the Code. In particular, it is recommended that the rule at article 2274, whereby directors are liable should the association's property be insufficient to meet its debts, be abolished.