Comparative study of enabling environments for associations and businesses 2015, para. 79
Paragraph
Paragraph text
States' positive obligation to establish and maintain an enabling environment for associations extends to fostering the ability to solicit, receive and utilize resources. Some States do this by extending tax privileges to associations registered as non-profit entities. Such privileges may include exemption from income tax (for the recipient association and the donor), such as in Bulgaria and Lithuania, or from other taxes.
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
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. 79.