Comparative study of enabling environments for associations and businesses 2015, para. 81
Paragraph
Paragraph text
In this regard, the Special Rapporteur cites Australia, Jamaica, Switzerland and the United States as examples of good practice. Each of those States exempts the revenue of certain associations from income tax, and in the case of the United States donors are allowed to deduct donations from their income. Those privileges foster associations' ability to seek, secure and use resources and to do their work more effectively.
Legal status
Non-negotiated soft law
Body
Special Rapporteur on the rights to freedom of peaceful assembly and association
Document type
Special Procedures' report
Means of adoption
N.A.
Topic(s)
Economic Rights
Equality & Inclusion
Governance & Rule of Law
Person(s) affected
N.A.
Year
2015
Paragraph type
Other
Reference
SR Freedom of Assembly, Report to the UNGA (2015), A/70/266, para. 81.