Specific documentation may be required to establish an NGO.
- The principal documents that should be required to be filed in establishing an NGO are the governing documents of the organization, which should adequately state the nature and purpose of the organization, provide for an adequate governance structure, state the powers and limitations of the organization, identify the founders, directors, and officers, state the location of the principal headquarters, and identify a legal representative.
- Governments must refrain from adopting measures that disproportionately target or burden civil society organizations (CSOs), such as imposing onerous vetting rules, procedures or other CSO-specific requirements not applied to the corporate sector.
- 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.