Quote

"States should not resort to tax pressure to discourage associations from receiving funds from abroad. Tax exemption and other privileges for associations should be considered positive examples."

Document

UNHRC: General Principles on Protecting Civic Space and the Right to Access Resources, p. 3

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General Principles on Protecting Civic Space and the Right to Access Resources

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Summaries

Specific documentation may be required to establish an NGO.
States should safeguard the ability of civil society organizations to seek, receive, and use resources, including funding.
The administrative process for NGO registration should be applied with minimum margin of discretion.