The European Laryngological Society (ELS) was founded with the objective of uniting European otorhinolaryngologists and promoting the study and treatment of diseases of the larynx.

The ELS, a non-political and non-profit society, pursues the following objectives:

• to further the scientific development in the field of laryngology;
• to widen the knowledge and to assess the practical implementation of technical and scientific developments in this field;
• to encourage the development of the discipline in regard to prevention, treatment, and rehabilitation of any diseases of the larynx;
• to promote and forster the professional skills of members;
• to encourage continuing education of laryngologists through the organization of conventions, meetings, courses and workshops.
• The association shall exclusively and directly pursue non-profit making aims in the meaning of the subparagraph of "tax-privileged object" of the German fiscal court. The association shall work disinterestedly, it shall not pursue any economic purposes for itself. Funds of the association shall only be made use of for purpose being in accordance with the constitution. No person may be favoured by expenses unknown to the object of the association laid down in the constitution or by extremely high benefits.

If the society's annual receipts exceed the annual expenses in any given year, the Presidential Council may by a majority vote, elect to distribute the surplus for such scientific or educational uses as the Presidential Council shall deem to be most consistent with the society's purposes; or it may, should it reasonably anticipate a need for operating surplus to meet future expenses, accumulate such surplus in an interest bearing account or otherwise.