Under the 1992 Associations Law, founders sign the founding act and statutes. Within five days they deposit three signed copies at the Provincial Government of their area. Within 30 days the Provincial Government sends the file, with its report, to the Ministry. The Ministry rules on whether the association's aims are lawful and approves the statutes, or refers the decision to the Council of Ministers. Legal personality arises only with that authorisation and registration. A refusal by the Ministry can be appealed to the Presidency of the Government. Associations with charitable, educational, cultural, sporting or other public-good aims can be declared of 'public utility' by the Council of Ministers, with economic and tax benefits. Under Law 1/1999, recognised NGOs are entered in the National Register of NGOs kept at the Ministry of the Interior. No official online procedure, renewal or annual reporting rules were found.