Assessment vis-à-vis the EU CS Guidelines

Result 2.1.1. Tax benefits for economic activities of CSOs are not effective and don’t support the operation of According to the Profit Tax Law in RS and FBiH, associations and foundations no longer have to pay income tax on donations received from public funds, sponsorship, or donations in cash or kind. Previously, only humanitarian organizations were eligible for such benefits.

Result 2.1.2. CSR still suffers from inadequate regulations and is still underdeveloped in BiH due to CSOs’ limited capacities and the poor economic situation the for-profit sector continued to face.

Assessment vis-à-vis the EU CS Guidelines

Result 2.2.1. Disposed funds not responding to the needs of the CSO sector due the various reasons – donor driven approach, non-transparent distribution, decrease of domestic and international funds, large scale grants reachable only for strong CSOs

Result 2.2.2. Procedures of CSOs participation in all phases of the public funding cycle are still not clear or transparent and are still implemented sporadically. The relevant institutions from Municipalities up to Council of Minister BiH are managing public funding cycle in accordance with their own will and readiness to present it in public.

Result 2.2.3. Procedures are not mostly applying to monitoring and evaluation of funded projects or programs. There are rare cases that the proper M&E as well as impact assessment procedures are in course even in cases that the awarded funds are misused. It is logical having in mind the fact that funding of CSOs is practice for support the rolling parties’ affiliates  

Assessment vis-à-vis the EU CS Guidelines

Result 2.3.1. Statistic on number of employees in non-profit sector is not harmonized among several agencies. Statistics use different code covering only part of CSOs in relation to the Tax agencies. However, the former one, use the list that are going beyond association and foundation and include political parties, religious institutions, etc.  

Result 2.3.2. The BiH Law on Volunteering is still pending due to lack of political will of representatives from Republika Srpska who are still against widening prerogatives of the State. The international standards mostly recognized unified state system in relation to participation in some common activities so the BiH is very often in situation that are limited regarding international projects.    

Result 2.3.3. Provision of non-formal education by CSO is not recognized enough due to several reasons like lack of CSOs’ capacities to provide such services, ineffective valorization and rating of relevant diploma, as well as enormous corruption within the employment process       

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