Key recommendations

Tax administration is confusing for CSOs, they are still treated equally with businesses and this should be harmonized with the Law on NGOs. A procedure for submitting financial reports, such as balance sheets and income statements, should be simplified for CSOs, as the current procedure is burdensome and complicated. More state supported programs for volunteering should be provided, including volunteering within CSOs, as one of the main actors in society. Improved or newly created register of CSOs should be established, as the current register of CSOs is not updated, nor does it contain sufficient information. CSOs that are service providers should be recognized within a special law and a process for obtaining licenses must be made easier for organizations.

Key findings of the report
1. Register on CSOs should be updated regularly containing general information on organizations along with their main field of work
2. Tax incentives for donors should be introduced, such as exclusion of VAT for donations and sponsorships
3. Volunteering, internships and/or fellowships should be made a part of curriculum in high schools and faculties
4. Comprehensive law on CSOs providing services should be drafted and adopted
5. Register of organizations that provide services and whose programs are accredited should be created
6. State should introduce institutionalized grants in order to ensure sustainability and capacity strengthening of CSOs
7. Simplified process of submitting annual financial reports to the Tax Administrations should be introduced for CSOs, as for now the process is the same as for all other legal entities
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