What is a Spanish Association (AC)?

In the UK we have PLCs, LTDs, LLPs etc to denote various legal forms of a company.
In Spain, there is an AC, a spanish association.

What exactly is a spanish association, a clear and precise definition would be much appreciated as well as any internet links?

Prizes (i.e points) for the best answer!

Answers:
AC means "Asociación Civil", which would translate into "Civil Association". This is used to denote a non-profit, community (but still private) association of people. In these types of companies, civilians get together for a common purpose.

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