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The International Journal
of Not-for-Profit Law

Volume 5, Issue 1, September 2002

A publication of the International Center for Not-for-Profit Law

Table of Contents


The Economics of Non Profit Accounting and Auditing: Suggestions for a Research Agenda
Marc Jegers

Australian Charity Law Reform Proposals
Prof. Myles McGregor-Lowndes

Charities and Terrorism: The Charity Commission Response
Debra Morris

Charity Law Review in Ireland and the Challenges for the State/Third Sector Partnership
Kerry J. O'Halloran

The Kamehameha Schools Admissions Policy Controversy
Randall W. Roth

Case Notes

Asia Pacific:
Fiji | New Zealand

Central and Eastern Europe: Croatia

Middle East and North Africa:

North America:
Canada | United States

Sub-Saharan Africa:
South Africa

Western Europe:
European Union | The Netherlands

Country Reports

Financial Action Task Force (FATF) on Money Laundering

Asia Pacific:
Regional | Burma | China | Japan | New Zealand | Singapore

Central and Eastern Europe: Estonia | Kosovo | Latvia | Romania

Latin America and the Caribbean: Regional

Middle East and North Africa: Regional

Newly Independent States: Belarus

North America:
Canada | Mexico | United States

South Asia:
Afghanistan | India | Sri Lanka

Sub-Saharan Africa:
Congo | Malawi | Nigeria | South Africa | Sudan | Tanzania | Togo | Zimbabwe

Western Europe:
Regional | Belgium | France | Germany | Italy | The Netherlands | Portugal | Spain | United Kingdom

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Editorial Board

Country Reports: Central and Eastern Europe


A new law on religious organizations was adopted on 12 February 2002 and came into force on 1 July 2002.  The law transfers responsibility for registration of such organizations from the Interior Ministry’s Department of Religious Affairs to the local courts.  Applications must be made to the relevant district court or, in the case of larger congregations, to the district court where the headquarters of the organization is based.  Unless currently registered, a registration fee of EEK 100 is imposed.  Organizations with an existing registration must re-register by 1 July 2004 if they wish to retain their legal status.  Registration is not compulsory but an unregistered organization cannot enter into contracts as a legal entity and are not eligible for tax exemption.  (Keston News Service, 4 July 2002) 

In April 2002 the Estonian NGO Roundtable adopted a Code of Ethics for Estonian nonprofit organizations.  The code sets out 23 principles of ethical operation grouped under eight headings:

(Joint Declaration of the Second General Assembly of the Roundtable of Estonian Nonprofit Organizations, 7 April 2002)

The Parliament adopted several amendments to the Law on Income Tax on 25 April 2002.  These include changes, which apply retroactively from 1 January 2002, to the conditions for exempting from corporate distribution tax donations to nonprofit organizations.  The exemption continues to apply to a maximum of 3% of the amount of personal social tax due for the year.  Alternatively, corporate taxpayers can opt for a limit equal to 10% of their annual profits for the previous financial year. Any unused limits can be carried forward or back for one calendar year. These limits do not apply to qualifying nonprofit organizations that are entitled to make such payments without incurring any liability to corporate distribution tax.  (Tax News Service, 24 June 2002)  PB


First Citizen-Initiated Public Participation Regulation Adopted

by ICNL Staff  

The Municipal Assembly in Gjakova, Kosovo, recently adopted Kosovo’s first citizen-initiated public participation regulation.  Its passage was the culmination of a months-long advocacy effort by local NGO leaders to ensure effective exercise of the public’s rights to attend Assembly meetings and inspect municipal documents.  The regulation:

The regulation was the product of a local NGO working group, aided by technical assistance from ICNL and its local partner IKDO.  The advocacy effort that led to its adoption was supported by the USAID-funded Kosovo NGO Advocacy Project (KNAP) led by East-West Management Institute.  The NGO working group engaged in a multi-faceted advocacy campaign that included seeking critical support at an early stage from a key municipal official, the CEO; ensuring broad-based support from the NGO community and persuading the NGO Forum, an umbrella group of local NGOs, to submit the petition; promoting public awareness through an aggressive media campaign that included newspaper coverage, radio interviews, and a feature program on a popular public television show; and engaging in individual lobbying efforts by working group members. 

The initiative was successful in several regards.


Participation Procedure for NPOs

On 1 June 2002, the Cabinet of Ministers in Latvia adopted a procedure to allow the NPO sector to participate in the development of government policies.  The Centre on Nongovernmental Organizations in Latvia (NGO Centre) has been designated as the sector representative in the weekly meetings of the State Secretaries.  For further information on this development, please read the story in the Autumn issue of SEAL magazine or contact Kaija Gertsnere-Ozola at katija@ngo.org .   KWS


Change in Taxation of Commercial Activities 

The parliament adopted a new profit tax law in June 2002, which entered into force on 1 July 2002.  The changes include an exemption for income derived by a nonprofit organization from commercial activities up to the lower of EUR 10,000 a year and 10% of the total non-commercial income of the organization.  Law on Profit Tax No. 414/2002.


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ISSN: 1556-5157