ECNL: Tax Benefits Stimulating Philanthropy
June 3, 2021
There are several ways in which governments can actively foster an enabling environment for philanthropy. Providing tax benefits for donations to civil society organizations is one of them. This analysis, published by ECNL, reviews the existing mechanisms to stimulate philanthropy in Bulgaria, Croatia, Czechia, Germany, Hungary, Netherlands, and Poland.
Closing Civic Space for Climate Activists
June 4, 2020
This briefer, presented by ICNL and ECNL, outlines some of the common legal and extralegal measures used to target civil society actors working on climate justice. Many of these measures violate international and regional law, and threaten civil society’s ability to function and find solutions to urgent global environmental challenges.
COVID-19: The Surveillance Pandemic
April 27, 2020
Driven by a desire to protect the health and wellbeing of their citizens and residents, many governments have taken extraordinary steps to respond to the coronavirus pandemic. Some governments have incorporated surveillance technology into their efforts to halt the spread of COVID-19. While the use of all the tools at hand is understandable, emergencies – even COVID-19 – do not obviate states’ obligations to consider the broader societal and human rights effects of these emergency measures.
Institute for Democracy and Electoral Assistance: COVID-19 and Elections
April 4, 2020
The Institute for Democracy and Electoral Assistance (IDEA) is maintaining a list of the current elections schedule and plans during the COVID-19 pandemic response, as reported by electoral management bodies and news media across the world. Their list is not comprehensive but represents a snapshot of decisions and events across the globe.
Future Trend Report: Emerging Technology
February 25, 2020
This briefing explores the trends in emerging digital technology most likely to shape civic space, and opportunities for civil society advocates to mitigate and capitalize on the changes ahead. It is one in a series commissioned by ICNL as a part of its Civic Space 2040 initiative to help inform civic space advocates about the opportunities and challenges ahead.
Future Trend Report: Climate Change
February 25, 2020
This briefing explores how states’ responses to the climate crisis over the next two decades will affect civic space for a range of established and new civic actors. It is one in a series commissioned by ICNL as a part of its Civic Space 2040 initiative to help inform civic space advocates about the opportunities and challenges ahead.
Baczkowski and Others v. Poland, Application No. 1543/06
September 2, 2019
FOURTH SECTION CASE OF BĄCZKOWSKI AND OTHERS v. POLAND (Application no. 1543/06 ) JUDGMENT STRASBOURG 3 May 2007 FINAL 24/09/2007 This judgment will become final […]
The Regulatory Framework for Fundraising in Europe
November 1, 2017
The past decade has seen a number of European countries revisit their regulatory framework on not-for-profit fundraising.
Experiences on the Implementation of the Percentage Designation Mechanism
August 1, 2016
Percentage designation mechanisms allow people to designate a certain percentage of their income tax to be paid to CSOs and religious organizations, and are often important supplementary sources of funding for the CSO sector in Central and Eastern Europe.
OSCE Human Rights Handbook on Policing Assemblies
March 11, 2016
This handbook by the Organization for Security and Co-operation in Europe (OSCE) aims to provide guidance for the police in facilitating the right to assemble peacefully.
Freedom of Peaceful Assembly in Europe
January 27, 2016
Published in 2016, this book-length publication examines 11 countries - both within Europe and elsewhere - and provides comparative perspective on regulation of freedom of assembly in Europe.
The Impact, Legitimacy, and Effectiveness of EU Counter-Terrorism
January 6, 2016
This report assesses EU counter-terrorism efforts since 2001 and sets forth a number of relevant recommendations.
Social Enterprise in Europe
October 5, 2015
This study by the European Social Enterprise Law Association maps the legal structures used by social enterprises across Europe and analyzes how laws and regulations shape and support social enterprise.
Countering Terrorism or Constraining Civil Society?
August 6, 2015
This report from Statewatch in collaboration with Human Security Collective explores the impact of the Financial Action Task Force (FATF) recommendations on non-profit organizations in Central and Eastern Europe and Central Asia.
Legislation on Financing Public Benefit Activities from Tax Designation in Poland
March 1, 2015
For optimal readability, we highly recommend downloading the document PDF, which you can do below.
Report on the Monitoring of Freedom of Peaceful Assembly in Selected OSCE Participating States (May 2013 – July 2014)
December 17, 2014
This report presents the findings of the monitoring of public events undertaken by the Office for Democratic Institutions and Human Rights (ODIHR) of the Organization for Security and Co-operation in Europe (OSCE) in selected OSCE participating States between May 2013 and July 2014.
New Practices in Raising Domestic Funds by CSOs in Europe
September 17, 2014
This 2014 paper by the European Center for Not-for-Profit Law focuses on opportunities to enhance CSOs’ financial sustainability by raising funds from private domestic sources and through indirect state support mechanisms.
Approaches in Regulation of Volunteering
June 30, 2014
This European Center for Not-for-Profit Law paper outlines key attributes of volunteering based on the definition of volunteering by the International Labor Organization (ILO).
Volunteering: European Practice of Regulation
June 30, 2014
This paper from the European Center for Not-for-Profit Law outlines key attributes of volunteering based on the definition of volunteering by the International Labor Organization (ILO).
Council of Europe Guide to Human Rights for Internet Users
April 16, 2014
The Internet has radically transformed the way we access information and communicate - creating new opportunities for strengthening democracy.
Public Procurement Law
October 3, 2013
Note: The English translation of the Act of 29 January 2004 – Public Procurement Law is provided by the Polish Public Procurement Office (PPO) solely […]
Regulation Of The National Broadcasting Council Concerning the Procedure related to the Provision of Free Information on Public Benefit Activities Carried Out for Free by Public Benefit Organizations in Programme Services of Public Radio And Television Organizations
September 28, 2013
official journal Dz.U.11.109.638 REGULATION OF THE NATIONAL BROADCASTING COUNCIL of 29 April 2011 concerning the procedure related to the provision of free information on public […]
Consolidated Version of the Law on Public Benefit and Volunteer Work
September 28, 2013
1 MINISTRY OF LABOUR AND SOCIAL POLICY Act of law of April 24 th 2003 on Public Benefit and Volunteer Work Consolidated text, last amended […]
Report on the Monitoring of Freedom of Peaceful Assembly in Selected OSCE Participating States (May 2011–June 2012)
November 9, 2012
This report presents the findings of the monitoring of public events undertaken by the Office for Democratic Institutions and Human Rights (ODIHR) of the Organization for Security and Co-operation in Europe (OSCE) in selected OSCE participating States between May 2011 and June 2012.
Volunteering Infrastructure in Europe
September 18, 2012
This publication from the European Volunteer Centre (CEV) details the physical structures, support mechanisms, human resources, knowledge, research and sustainable funding, made available to support volunteers and volunteer organizations in 29 European countries.
Exploring Transparency and Accountability
December 14, 2011
With the strings tightening on government purses across Europe and the role and influence of non-profit organisations growing, a number of questions have been raised concerning the legitimacy of foundations in particular and whether existing public regulation and self-regulatory frameworks are enough to ensure that the sector is open and held accountable.
Announcement of the Law on Foundations
December 1, 2011
This document has been provided by the International Center for Not-for-Profit Law (ICNL). ICNL is the leading source for information on th e legal environment […]
Announcement of the Law on Foundations
December 1, 2011
This document has been provided by the International Center for Not-for-Profit Law (ICNL). ICNL is the leading source for information on th e legal environment […]
Associations Law
December 1, 2011
This document has been provided by the International Center for Not-for-Profit Law (ICNL). ICNL is the leading source for information on th e legal environment […]
Voluntary Work, Legal Barriers
December 1, 2011
This document has been provided by the International Center for Not-for-Profit Law (ICNL). ICNL is the leading source for information on th e legal environment […]
Constitution (Selected Provisions)
December 1, 2011
This document has been provided by the International Center for Not-for-Profit Law (ICNL). ICNL is the leading source for information on th e legal environment […]
Program of Cooperation
December 1, 2011
This document has been provided by the International Center for Not-for-Profit Law (ICNL). ICNL is the leading source for information on th e legal environment […]
Corporate Income Tax Act
December 1, 2011
This document has been provided by the International Center for Not-for-Profit Law (ICNL). ICNL is the leading source for information on th e legal environment […]
Personal Income Tax Law
December 1, 2011
This document has been provided by the International Center for Not-for-Profit Law (ICNL). ICNL is the leading source for information on th e legal environment […]
Memorandum on the Legal Environment for Endowments in Poland
December 1, 2011
This document has been provided by the International Center for Not-for-Profit Law (ICNL). ICNL is the leading source for information on th e legal environment […]
Public Procurement Act
December 1, 2011
This document has been provided by the International Center for Not-for-Profit Law (ICNL). ICNL is the leading source for information on th e legal environment […]
Country Report for NGO Laws and Regulations
December 1, 2011
This document has been provided by the International Center for Not-for-Profit Law (ICNL). ICNL is the leading source for information on th e legal environment […]
Public Benefit Activity and Volunteerism (Draft)
December 1, 2011
This document has been provided by the International Center for Not-for-Profit Law (ICNL). ICNL is the leading source for information on th e legal environment […]
News Flash
December 1, 2011
This document has been provided by the International Center for Not-for-Profit Law (ICNL). ICNL is the leading source for information on th e legal environment […]
Foundations Law
December 1, 2011
This document has been provided by the International Center for Not-for-Profit Law (ICNL). ICNL is the leading source for information on th e legal environment […]
Foundations Law
December 1, 2011
This document has been provided by the International Center for Not-for-Profit Law (ICNL). ICNL is the leading source for information on th e legal environment […]
Geodetic and Cartographic Law
December 1, 2011
This document has been provided by the International Center for Not-for-Profit Law (ICNL). ICNL is the leading source for information on th e legal environment […]
Law on Public Benefit Activities and Volunteerism
December 1, 2011
This document has been provided by the International Center for Not-for-Profit Law (ICNL). ICNL is the leading source for information on th e legal environment […]
Regulation of the City Council of Szczecin No. XIY/458/99
December 1, 2011
This document has been provided by the International Center for Not-for-Profit Law (ICNL). ICNL is the leading source for information on th e legal environment […]
Country Report
December 1, 2011
This document has been provided by the International Center for Not-for-Profit Law (ICNL). ICNL is the leading source for information on th e legal environment […]
Resolution XIV/458/99 of the City Council of Szczecin
December 1, 2011
This document has been provided by the International Center for Not-for-Profit Law (ICNL). ICNL is the leading source for information on th e legal environment […]
VAT exempt activities
December 1, 2011
This document has been provided by the International Center for Not-for-Profit Law (ICNL). ICNL is the leading source for information on th e legal environment […]
Criteria for Selection of CSOs in Cross-Sector Bodies
October 1, 2011
This paper, co-authored by the European Center for Not-for-Profit Law, was written for the Organization for Security and Co-operation in Europe (OSCE) to help develop participatory and transparent law-making process in Macedonia.
OSCE Handbook on Monitoring Freedom of Peaceful Assembly
February 25, 2011
This handbook was produced by the OSCE Office for Democratic Institutions and Human Rights (ODIHR) as a guide for civil society organizations that might initiate independent monitoring of peaceful assemblies in their own country.
OSCE Guidelines on Freedom of Peaceful Assembly
October 25, 2010
These guidelines by the Organization for Security and Co-operation in Europe (OSCE) offer a practical toolkit for legislators and practitioners responsible for implementing laws by drawing on good-practice examples from national legislations in European and OSCE participating States and the case-law of the European Court of Human Rights to illustrate the various legislative options used to regulate issues pertaining to the freedom of assembly.
National Funds to Support Civil Society Organizations
January 30, 2010
This paper explores the key strategic and operational questions that arise during the development of funds and foundations that support civil society organizations (CSOs).
State Policy Toward the Civic Sector in Poland
August 1, 2009
The International Journal of Not-for-Profit Law Volume 11, Issue 4, August 2009 Marek Rymsza1 The article analyzes the evolution of the policy of the State […]
The Legal Framework for Not-for-Profit Organizations in Central and Eastern Europe
February 1, 2009
An overview report examining NGO legislation in 16 Central and Eastern European countries.
Law on Volunteers and Volunteering in Central and Eastern Europe and Eurasia
September 12, 2007
This article from USAID's 2007 NGO Sustainability Index for Central and Eastern Europe and Eurasia - authored by ICNL's Catherine Shea and ECNL's Katerina Hadzi-Miceva - provides an overview of legislation on volunteers from nine countries in the Central and Eastern Europe and Eurasia region: Azerbaijan, Croatia, Czech Republic, Hungary, Latvia, Lithuania, Macedonia, Poland and Romania.
A Comparative Overview of Public Benefit Status in Europe
June 13, 2007
This 2007 publication from the European Center for Not-for-Profit Law presents an overview of European practices for regulating organizations with public benefit status.
Comparative Charts on Percentage Legislation in CEE
June 13, 2004
This 2004 chart, prepared by the European Center for Not-for-Profit Law, compares the percentage designation mechanisms from Hungary, Slovakia, Lithuania, and Poland.
A Comparative Analysis of European Practices of NGO-Government Cooperation
March 13, 2004
A paper by ECNL offering a European perspective on policies and practices regarding NGO-Government cooperation in EU member states and other Central and Eastern European countries.
Poland Adopts New Law on Public Benefit Activity and Volunteerism
May 9, 2003
On April 24, 2003 the Polish Parliament adopted the Law on Public Benefit Activity and Volunteerism.
Polish Supreme Court Reverses Ruling in Foundation for Polish Science Case
March 15, 2002
PUBLISHED: MARCH 15, 2002 On Wednesday, March 13, 2002 Poland’s Supreme Court reversed a ruling of the Supreme Administrative Court which required that monies invested […]
Country Reports: Central & Eastern Europe
March 1, 2002
The International Journal of Not-for-Profit Law Volume 4, Issue 2-3, March 2002 Regional Model Provisions for a Law on Public Benefit Organizations By Piotr Gajewski* […]
Case Notes: Central & Eastern Europe
March 1, 2002
The International Journal of Not-for-Profit Law Volume 4, Issue 2-3, March 2002 Poland Decision in the Foundation for Polish Science Case On Wednesday, March 13, […]
USAID Award to Promote NGO Law Reform in Central and Eastern Europe
May 2, 2001
PUBLISHED: MAY 2, 2001 On May 1, 2001 USAID signed a new three year agreement with ICNL to carry out NGO law reform activities in […]
Polish Foundation of Science Case
January 2, 2001
The Supreme Administrative Court of Poland has dealt a serious blow to the economic self-sufficiency of Polish foundations.
Case Notes: Central and Eastern Europe
December 1, 2000
The International Journal of Not-for-Profit Law Volume 3, Issue 2, December 2000 Poland Interpretation of Article 17 of Corporate Income Tax Act By […]
Case Notes: Central and Eastern Europe
March 1, 2000
The International Journal of Not-for-Profit Law Volume 2, Issue 3, March 2000 Croatia Croatian Constitutional Court Strikes Down a Number of Provisions in the Law […]
Country Reports: Central and Eastern Europe
December 1, 1998
The International Journal of Not-for-Profit Law Volume 1, Issue 2, December 1998 Regional An article titled Registration of Associations in Central and Eastern Europe and […]
Country Reports: Central and Eastern Europe
September 1, 1998
The International Journal of Not-for-Profit Law Volume 1, Issue 1, September 1998 Region; Albania; Bosnia-Herzegovina; Bulgaria; Croatia; Estonia; Hungary; Latvia; Lithuania; Macedonia; Poland; Romania; Slovakia; […]