These publications and tools focus on recent developments, rights and best practices in foreign funding.
International Investment Treaty Protection of Not-for-Profit Organizations
In this paper, two internationally-renowned experts analyze the protections that civil society organizations and foreign funding receive under international investment treaties.
Legal Framework for Global Philanthropy: Barriers and Opportunities
In this paper commissioned by the Council on Foundations, ICNL outlines barriers to cross-border philanthropy and potential options to overcome these barriers.
Political Activities of NGOs: International Law and Best Practices
This article examines the legal framework for political activities of civil society organizations, including the foreign funding of such activities, in Canada, England and Wales, France, Germany, Hungary, and the U.S.
Global Philanthropy in a Time of Crisis, Global Trends in NGO Law
Commentary to the Declaration on the Right and Responsibility of Individuals, Groups and Organs of Society to Promote and Protect Universally Recognized Human Rights and Fundamental Freedoms
In Chapter IX of this Commentary, the UN Special Rapporteur on the situation of human rights defenders discusses the right to access funding, the scope of the right, common restrictions to this right, as well as good practices and recommendations.
Defending Civil Society Report, Second edition
This is the second edition of the Defending Civil Society Report previously endorsed by Desmond Tutu, the Dalai Lama, the late Vaclav Havel, and other internationally-recognized civil society leaders. It catalogues legal barriers constraining civil society and details international legal principles to protect the civil society. Chapter VI on page 26 addresses barriers to resources, including prohibitions against funding.
Human Rights Defenders Briefing Papers: Right to Access Funding
This paper examines the right to access foreign funding by human rights defenders.
United States International Grantmaking Project
In partnership with the Council on Foundations, ICNL has prepared 35 country summaries to assist grantmakers and their advisors to meet IRS requirements when making grants abroad.
Survey of Tax Laws Affecting NGOs in the Newly Independent States
This study provides country overviews of tax laws pertaining to not-for-profit organizations, including the taxation of foreign donations in the fourth section of each country report.
Principles of International Charity
Developed by the Treasury Guidelines Working Group of Charitable Sector Organizations and Advisors, this paper provides guidelines for responsible international charity operations.