Law on Freedom of Association of NGOs

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OFFICIAL GAZETTE OF THE REPUBLIC OF KOSOVA / No. 14 / 9 SEPTEMBER 2011,
PRISTINA

LAW No.04/L –057
ON FREEDOM OF ASSOCIATION IN NON-GOVERNMENTAL ORGAN ISATIONS

The Assembly of the Republic of Kosovo;
Based on Article 65 (1) of the Constitution of the Republic of Kosovo,

Approves LAW ON FREEDOM OF ASSOCIATION IN NON-OVERNMENTAL OR GANISATIONS
CHAPTER I
GENERAL PROVISIONS
Article 1
Aims and scope of this Law

1. This Law sets out the establishment, registratio n, internal management, activity, dissolution
and removal from register of legal persons organize d as NGOs in Kosovo.

2. This Law does not apply to political parties, tr ade unions and unions’ organizations and religion
centers or temples and other fields regulated with special laws.

Article 2
Definitions

1. Terms used in this Law shall have the following meaning:

1.1. Non-Governmental Organization (“NGO ”) – any domestic association and
foundation, as defined in Article 5 of this Law, or any foreign or international organization
as defined in Article 7 of this Law;
1.2. Ministry – the Ministry of Public Administration;

1.3. Minister – the Minister of Public Administration;

1.4. Competent Body – the NGO registration and removal from register;

1.5. Person – any foreign or domestic legal or natural person;

1.6. Authorized Representative – an individual residing in Kosovo, who is of legal age
and has ability to act, authorized to represent an NGO and to receive official notices and
inquiries;
1.7. Family member – a spouse, children, parents, grandparents, grandso ns,
granddaughters, siblings, their children and spouse s and immediate in-law family
members (parents in law, brothers and sisters in la w and their children);

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1.8. Extraordinary situations – including natural disasters that are beyond the NGOs
control and actually prevent the NGO from completin g and submitting a report as
foreseen by Article 18 of this law. Article 3
Freedom of Association
1. Every person in Kosovo shall enjoy the full righ ts to freedom of association and establishment
of NGO.
2. No person shall be required to associate involun tarily and no person shall be discriminated
against in any way because of any decision to assoc iate or not to associate.
Article 4
Non-distribution of Earnings

1. NGO shall not distribute any net earnings or pro fits as such to any person.

2. The assets, earnings and profits of an NGO shall be used to support the non-profit purposes
assigned for the organization.
3. The assets, earnings and profits of NGO shall no t be used to provide benefits, directly or
indirectly, to any founder, director, officer, memb er, employee, or donor of the NGO, except the
payment or reasonable compensation to such persons for work performed for the organization.

CHAPTER II
ESTABLISHMENT OF NGO
Article 5
Notion of NGO in Kosovo

1. Domestic NGO is association or foundation establ ished in Kosovo to accomplish the purpose
based on the law, either for public benefit or mutu al interest.

2. An association is a membership organization. An association may be established by at least
three (3) or more persons, at least one of whom has a residence or seat in Kosovo.

3. A foundation is an organization without membersh ip established to manage properties and
assets. A foundation may be established by one or m ore persons, at least one of whom has a
residence or seat in Kosovo.
Article 6
Establishment of Associations and Foundations in Ko sovo

1. An association or foundation is established by a founding instrument which shall contain the
following records:
1.1. the official name, official acronym and the of ficial logo of the organization;

1.2. its organizational form (association, foundati on);

1.3. the organization’s address;
1.4. the organization’s purposes and activities;

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1.5. the names and addresses of the founders;
1.6. the name, address and other contact information of the authorized representative;

1.7. the timeline for which the organization is est ablished, if there is such.

2. A foundation may also be established by a will, bequest, if it includes the information set forth
in paragraph 1 of this Article.
3. An association or foundation shall have a statut e containing the following information:
3.1. the name of the organization, seat and logo;
3.2. the purposes of the organization;
3.3. the name of the highest governing body;
3.4. if the NGO is an association, the procedures f or electing and dismissing members,
the conditions for membership, and if the organizat ion decides to have a Board, the
procedures for electing and dismissing members of t he Board and the allocation of
powers and responsibilities between the General Ass embly of members and the Board;

3.5. if the NGO is a foundation, the procedures for electing and dismissing members of
the Board;
3.6. the competences and responsibilities of office rs, if any;

3.7. the way of decision-making;
3.8. rules and procedures for:
3.8.1. amending the founding instrument and statute ;

3.8.2. merging, splitting up, or dissolving the org anization, and

3.8.3. distribution of any assets remaining after s uch dissolution.

4. A statute may contain any other rule, provision, or procedure that is not inconsistent with the
requirements foreseen in this Law.
5. Rules and procedures of internal governance incl uded in NGOs statute shall comply with
democratic principles.
6. An association or foundation shall have only tho se powers, and be entitled to engage only in
those activities and purposes, consistent with its Founding Instrument and statute and which are
permitted by Law. Article 7
Foreign and International NGOs

A foreign or international NGO is a legal person es tablished outside of Kosovo under legislation
that substantially meets the requirements of Articl e 4 of this Law.
Article 8
Association of Legal Persons

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Legal Persons, including NGOs, may found associations, foundations to advance their lawful
purpose, whether for public or mutual benefit, in a ccordance with Articles 5 and 6 of this Law.
Article 9
Registration

1. Every person, notwithstanding the nationality, r ace, color, gender, language, religion, political
or other opinions, national or social origin, assoc iation with any community, property, economic
and social situation, sexual orientation, birth, di sability or any other personal statute shall be
eligible to register NGO under the terms and condit ions of this Law. No person needs to register
the NGO to exercise the right on freedom of associa tion.

2. The NGO shall be registered at the respective de partment at the Ministry of Public
Administration.
3. The NGO shall attach to registration application an application form, founding instrument, and
its statute.
4. An NGO shall designate in writing an Authorized Representative. All applications for
registration must be signed by the NGOs Authorized Representative. The establishment act is
signed by three establishers.
5. A foreign or international NGO registers by fili ng the following documentation:

5.1. an application form;
5.2. proof that it is a legal person in another cou ntry;

5.3. the organization’s address in Kosovo; and
5.4. a written statement from a representative of t he NGOs headquarters with authority to
provide such statement stating: 5.4.1. the purposes of the NGO;
5.4.2. a general description of the activities that the NGO is planning to carry out
in Kosovo, and
5.4.3. the name, address and other contact informat ion of the Authorized
Representative.

6. Applications for the registration of NGOs shall be submitted to and accepted by the competent
body. Registration decisions and Registration numbe rs shall be taken and assigned by the
competent body.
7. Documents submitted by an NGO in support of its application for registration shall be in
corresponding languages in compliance with Constitu tion of Republic of Kosovo.

8. Notwithstanding paragraph 7. of this Article, do cuments submitted by a foreign or international
NGO as proof that it is a legal person in another c ountry, shall be submitted in their original
language, together with translation of documentatio n in official languages in the Republic of
Kosovo. Translation should be from the licensed aut horized interpreter. Any substantive or
misleading difference between the original language and translated document is a reason for
withdrawing the organization’s registration.

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9. The Competent Body shall issue to an NGO a registration certificate or a written decision
denying registration within sixty (60) days from th e day of receipt of the registration application,
unless the competent body requests in writing durin g that same time period further information or
clarification. If registration is refused, the comp etent body shall include in the decision on refusal
an explanation of the legal basis on grounds of whi ch registration is refused and the right to
appeal.
10. If the competent body requests in writing furth er information or clarification in connection with
an application to register, the sixty (60) day peri od within which the competent body must issue a
registration certificate or a written decision deny ing registration shall cease to run as of the date
of the written request. Upon receipt of the further information or clarification requested, the
competent body shall issue a registration certifica te or a written decision denying registration
within:
10.1. the number of days remaining in the original sixty (60) day time period for
issuing a decision;
10.2. fourteen (14) days from the receipt of additi onal information or clarification,
whichever term is longer.
11. A NGO shall inform the competent body within th irty (30) days of any change to the
information required in paragraphs 1. and 3. of Art icle 6 and paragraph 5 of this Article.
Amendments to registration shall be subject to proc edures, standards, and time limits equivalent
to those applicable to initial registration. Amendm ents accepted by the competent body shall be
recorded, registered, and publicly available under Article 12 of this Law.

Article 10
Denial of Registration

1. The Competent Body may deny an application if:
1.1. the registration documents do not comply with the requirements of this Law;

1.2. if the statute of the NGO would violate the pr ovisions of the applicable Law;

1.3. the organization seeking registration has the same name or acronym so similar to a
previously registered or already established NGO th at confusion is likely to result.

1.4. if the statute and the program of the NGO prom otes inequality based on race,
religious, color, gender, language, religion, polit ical or other opinions, national or social
origin, association with any community, property, e conomic and social situation, sexual
orientation, birth, disability or any other persona l statute.

Article 11
Legal Status

1. A domestic NGO shall have the status of a legal person in Kosovo upon registration pursuant
to this Law.
2. Upon registration, a foreign or international NG O is authorized to operate as a legal person in
Kosovo.
3. Domestic and foreign or international NGOs are s ubject to all applicable Laws in Republic of
Kosovo.

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4. Any notice, letter, summons, or other legal acts shall be considered validly served on a
registered NGO if it is delivered in person or by m ail to the authorized representative or to the
address specified pursuant to sub-paragraph 1.3. pa ragraph 1 of Article 6 and sub-paragraph 5.3.
paragraph 5 of Article 9 of this Law.
5. Officers, directors and employees of registered NGOs shall not be personally liable for the
debts or obligations of the NGO, but they shall be personally liable for willful or grossly negligent
performance or neglect of duty. Article 12
NGOs Register

1. The Competent Body shall maintain a register of NGOs.

2. The register shall contain the name, address, or ganizational form and purposes, establishers
of each NGO, name and other contact information of its authorized representative and shall also
indicate if an NGO has public benefit status.
3. The competent body shall be responsible for upda ting the data in the public register.

4. Local, foreign and international NGOs are oblige d to submit once a year to the competent
authority a statement confirming that the informati on required under paragraph 2 of this Article
are still valid, or that have changed.
5. Failure to submit this statement for two (2) yea rs in a row obligates the competent body to
undertake procedures for removing from register the NGO. The competent body is obliged that
sixty (60) days before the expiry of three (3) year s term to deliver this statement and notify in
written the NGO on the consequences of failure to m eet this obligation.

6. The register shall be available to the public in accordance with the Law on protection of
personal data.
CHAPTER III
INTERNAL ORGANIZATION AND FUNCTIONING OF NGO
Article 13
Internal Governance of Associations and Foundations

1. The highest governing body of an association sha ll be the Assembly, which shall consist of all
members of the association. All members of the asso ciation shall be entitled to participate in
meetings of the Assembly.
2. The highest governing body of a foundation shall be the Board of Directors. The Board of
Directors shall consist of at least three (3) membe rs.

3. The highest governing body shall have full respo nsibility for the policies and financial affairs of
the organization and shall meet at least once a yea r, at which time it shall review and approve the
assets, liabilities, income, expenditures, and prog rams of the organization for the past year as
well as the anticipated plans for assets, liabiliti es, income, expenditures and programs for the
upcoming year.
4. The highest governing body of an NGO shall not d elegate:

4.1. the duties under paragraph 3 of this Article;

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4.2. the election of officers in leading positions of the NGO;

4.3. amendments to the Founding Instrument or Statu te; and

4.4. decisions to merge, split up, or dissolve the NGO.
Article 14
Conflicts of Interest and Duty of Loyalty

1. No member of a governing body shall be allowed t o participate in the consideration or decision
of any matter in which he or she has a direct or in direct personal or economic interest. A member
of a governing body shall be deemed to have an econ omic interest if he/she or any family
member has a direct or indirect economic interest.

2. Any transaction between an NGO and an affiliated organization, or between an NGO and its
members, officers, members of the Board, or employe es shall be prohibited unless the governing
body determines after reasonable investigation that the transaction is in the best interests of and
fair and reasonable to, the NGO and that the NGO co uld not have obtained a more advantageous
arrangement with reasonable effort under the existi ng circumstances.

3. Officers and board members of an NGO have a duty to exercise loyalty to the NGO, to protect
the confidentiality of non-public NGO-related infor mation and interest of the NGO, and to carry
out their responsibilities to the NGO with faith an d diligence.

Article 15
Prohibition on Fundraising, Campaigning, and Endors ing Political Candidates/Parties

NGOs may not engage in fundraising or campaigning t o support political parties or candidates for
political office, nor may they propose, register or in any way endorse candidates for public office.

Article 16
Property and Resources

1. The income of an NGO may include donations of ca sh, securities, contributions in goods,
bequests; membership, gifts, grants, real or person al property and income generated from any
lawful activities undertaken by the NGO with its pr operty and resources.

2. An NGO may engage in economic activities for the purpose of supporting its non-profit
activities, in compliance with Article 4, and provi ded that income realized through economic
activities is used solely to accomplish the purpose s specified in the NGOs statute.

3. An NGO may own and manage property and assets fo r the accomplishment of its non-profit
purposes.
4. It is forbidden by law to finance organizations whose activity does not coincide with legal order
in the Republic of Kosovo and the international app licable right.
CHAPTER IV
PUBLIC BENEFICIARY STATUS OF NGO, FINANCIAL REPORTI NG AND ITS SUSPENSION

Article 17
Public Beneficiary Status

1. NGO registered under this law may apply for publ ic beneficiary status if the NGO is organized
and operated to undertake one or more of the follow ing as its principal activities: humanitarian
assistance and relief, support for disabled persons , charity activities, education, health, culture,

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youth, sport, environmental conservation or protection, economic reconstruction and
development, the promotion of human rights, the pro motion of democratic practices and civil
society, or any other activity that serves the publ ic beneficiary.

2. Education and health NGOs activities shall const itute public beneficiary activities only if
significant benefits are provided free of charge or less than fair market value to disadvantaged
individuals or groups. NGOs activity for economic d evelopment shall constitute a public
beneficiary activity only if it is undertaken prima rily for the benefit of disadvantaged individuals o r
groups.
3. An NGO may apply for public beneficiary status u pon initial registration by the NGO or
thereafter. The Competent Body shall grant public b eneficiary status if the registration documents
of the NGO demonstrate that the purposes and activi ties of the NGO satisfy the requirements of
paragraph 1 and paragraph 2 of this Article.
4. NGOs with public beneficiary status shall be ent itled to tax and fiscal benefits, except those
which are essentially charges for municipal public services.

5. To implement this Article, the Ministry shall pr opose sub-legal act which shall be adopted by
the Government. Article 18
Financial and Activity Reporting Obligations for NG Os with Public Beneficiary Status

1. An NGO that has been granted public beneficiary status must file each year an annual report to
the Competent Body with respect to its operations a nd activities within Kosovo. Reports must be
filed by the end of March each year for the reporti ng year ending 31 December of the previous
year.
2. The annual report shall be signed by the Authori zed Representative of the NGO. The
Authorized Representative is responsible that all s tatements in the report are true and correct.

3. The annual report shall necessarily consist of t he following three sections:

3.1. management and Administration Section;
3.2. report on Activities and Achievements, and
3.3. financial Statement.
4. The Management and Administration Section shall include:
4.1. name, acronym, (name in initials), address, te lephone number, fax number and e-
mail address of the NGO;
4.2. name of the chief executive officer (e.g. the manager or Executive Director), and
4.3. names of the members of the governing body, an d names and titles of all officers in
leading positions.

5. The Report on Activities and Achievements shall include:

5.1. a statement of the mission and public benefit purpose of the NGO;

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5.2. identification of major programs, and the activities designed to implement those
programs. The statement should be sufficient to dem onstrate how the organization fulfills
its public benefit purposes through its activities;

5.3. a statement of key program achievements;
5.4. if the NGO undertakes other activities in addi tion to activities that serve the public
benefit as defined in paragraph 1 of Article 17 of this Law, a statement describing those
activities;
5.5. a statement that the NGO undertook no fundrais ing or campaigning to support
political parties or appointed or elected candidate s for public office, or registration or
endorsement of appointed or elected candidates for public office, during the reporting
period;
5.6. an NGO that engages in public benefit activiti es in the fields of education or health, a
statement of the following should be filed:
5.6.1. the type of disadvantaged individuals or gro ups served;

5.6.2. the types of benefits to these disadvantaged individuals or groups that the
organization provides, and
5.6.3. a certification that those benefits are prov ided free of charge or at less than
fair market value;
5.7. for an NGO that engages in public benefit acti vities in the field of economic
development, a statement of the type of disadvantag ed individuals or groups served.

6. The Financial Statements shall be prepared using forms provided by the competent body, and
shall include, at a minimum:
6.1. a balance sheet, showing the assets and liabil ities of the organization; and

6.2. a financial statement on the source of income, where incomes and expenses of the
NGO are presented separately for the management, ad ministration and programming
section.
7. By the request of an NGO, the competent body may grant to the NGO, extra time for filing
annual reports if such a requirement would be impos ed by extraordinary circumstances, but not
later than thirty (30) days from the day when passi ng these circumstances.

8. The Financial Statements shall be prepared by th e end of March for the one year period ending
December 31st of the previous year.
9. The Financial Statements prepared and submitted by domestic NGOs with annual income or
expenditure in excess of one hundred thousand (100. 000) € and by foreign and international
NGOs with annual income or expenditure in connectio n with their operations and activities within
the Republic of Kosovo in excess of one hundred tho usand (100.000) € shall include a financial
statement of fiscal year as in the Republic of Koso vo, including the audit report for the previous
year, signed by a licensed auditor in the Republic of Kosovo, in order that the material aspects
and financial position of the organization for that reporting period is presented fairly.

10. The annual report shall include:

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10.1. a statement including all activities as well as payment of salaries of the NGO
employees, including job descriptions of the person s involved and contractual relations
between the NGO and the other party in performing t hat task, or

10.2. a certification that the NGO has not develope d the foreseen activity under
subparagraph 10.1 of this paragraph, during the rep orting period.

11. Reports filed in accordance with this Article s hall be available to the public. An NGO may
identify information it considers confidential in i ts report and request that the competent body
delete such information before making the report av ailable to the public. Information or assets
that may be considered confidential for purposes of this Article includes personal or financial
information of employees of the organization. An NG O must file a request for non publishing
information at the time that it files the report in question, and must state specific reasons for
confidential treatment of the information. The NGO shall in addition provide confidential
information separately from the rest of its Report and must clearly state that the report is subject
to a request for non publishing. The Competent Body shall respond in writing stating its decision
to grant or deny the request to non publishing with in fifteen (15) days of the request.

12. Unauthorized and illegal publication, by compet ent body containing respective data shall be
punished according to legal provision in force.
13. The competent body, after successfully completi ng the reporting obligation of NGO with public
benefit status, as required under this article, sha ll provide the NGO with a new certificate for
public beneficiary status for one (1) year.
Article 19
Suspension, revocation and voluntary withdrawal of Public Beneficiary Status

1. The Competent Body may suspend a public benefici ary status of an NGO that fails to file a
complete annual report as required by Article 18. A n NGO that fails to file a report required by this
law within the time specified in paragraph 1 of Art icle 18 of this law, or that files an incomplete
report, will be given written notice of the failure by the competent body. The written notice shall
instruct the NGO to file the missing or incomplete reports within thirty (30) days of the date of the
notice, and inform the NGO that failure to do so sh all result in the suspension of the public benefit
status of the NGO and all benefits thereof.
2. An NGO that fails to file a complete report as r equired within thirty (30) days of a written notice
pursuant to paragraph 1 of this Article, will be gi ven written notice by the competent body that its
public beneficiary status and all benefits thereof have been suspended, and, if the NGO fails to
provide the report within sixty (60) days of the no tice, the competent body shall issue the decision
for revocation of public beneficiary status. The NG O is obliged to retroactively conduct all unpaid
tax and customs duties derived from tax and customs facilities for Public Beneficiary Status, for
the period for which failed to report, within six ( 6) months of the receipt of decision.

3. The Competent Body shall suspend the public bene ficiary status of an NGO if, after review of
an annual report submitted by an NGO, determines th at the NGO no longer meets the
requirements for public beneficiary status foreseen under Article 17 of this Law. Upon this
determination, the competent body shall notify the NGO in writing about the reasons for
suspension of the NGO’s public beneficiary status a nd benefits thereof. The NGO may, within
thirty (30) days from the receipt of notice, provid e the competent body with written information to
support its eligibility for public beneficiary stat us. Upon failure of the NGO to provide acceptable
information by the required date, the Competent Bod y shall issue a decision on revocation of the
public beneficiary status. The NGO is obliged to re troactively accomplish all unpaid tax and
customs duties derived from unpaid tax and customs facilities for public beneficiary status for the
period for which violation is found, within six (6) months from the receipt of the decision. The
competent body shall notify in writing the tax and customs authorities on the decision.

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4. The NGO, whose public beneficiary status is revoked, has the right to apply again for the public
benefit status after three (3) years of expiry of t he date of revocation.

5. NGO with public beneficiary status may apply to withdraw from this status after the end of the
financial year for which enjoyed the facilities gua ranteed by the public benefit status. The request
for withdrawal from this status for the coming year should be made at least forty-five (45) days
before the end of calendar year during which the NG O is enjoying the public benefit status. The
competent body is obliged to decide on the withdraw al from public benefit status no later than
thirty (30) days after receipt of request, by infor ming on the decision all tax and customs
authorities. NGO that voluntarily withdraws the pub lic beneficiary status has the right to request
this status again, according to the procedures pres cribed by law.

CHAPTER V
TERMINATION AND REMOVAL OF NGO FROM REGISTER

Article 20
Termination of NGO

1. An NGO may be terminated when:
1.1. a voluntary decision to terminate the organiza tion is made by the highest governing
body in accordance with the NGO’s statute;
1.2. the NGO becomes insolvent as defined by applic able law;

1.3. the stated time limit expires, if such time li mit is defined in the establishment act;

1.4. based on the valid court decision. Article 21
Removal of NGO from Register

1. The competent body may remove the NGO from regis ter:

1.1. in one of the cases referred to in paragraph 1 of Article 20 of this Law;

1.2 if the NGO for three (3) years fails to file th e annual statement foreseen under
paragraph 5 of Article 12 of this Law.
2. The competent body shall give to the NGO a writt en notice of the grounds for termination and
the opportunity to respond prior making a decision to terminate an NGO’s registration.

3. In the event of the termination or removal from the register of an NGO that received tax or
fiscal benefits, public donations, or government gr ants, all assets remaining after discharge of the
NGO’s liabilities shall be distributed to another N GO with the same or similar purposes. This NGO
shall be identified in the NGO’s statute or with a proposal of the NGOs highest governing body.
The Ministry shall establish the Committee for Dist ribution of remained Assets of terminated or
removed from register NGOs, with representatives of NGOs too, pursuant to the sub-legal act
issued by the Government.
4. In all other cases, any assets remaining after t he discharge of liabilities shall be distributed in
accordance with the statute or a decision by the hi ghest governing body and in all cases in
compliance with Article 4 of this law.

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5. An NGO with public beneficiary status that is dissolved or removed from the register, or ceased
its activity in Kosovo during a reporting period sh all file a report for that period, pursuant to Article
4 and 18 of this law. In its report, the NGO shall state the date of dissolution, termination, removal
from the register, the provisions made for winding up of its affairs, the amount of assets remaining
after discharge, the intended disposition of those assets, and how the determination to dispose of
assets was made (i.e., by provision in the Statutes of the organization, by decision of its highest
governing body or by the competent body.)
6. Authorized person of the NGO has legal responsib ility for registration before the competent
body and other bodies.
7. After the exhaustion of all rights of appeal and based on the decision for removal from the
register, the competent body shall remove the NGO f rom the register of NGOs.

CHAPTER VI
COOPERATION AND SUPPORT OF NGOs

Article 22
Institutions of the Republic of Kosovo and NGOs

Institutions of the Republic of Kosovo support, but not interfere in the activities of NGOs, and
make public all forms of cooperation and support. G iving any public funds from the Republic of
Kosovo to NGOs is done based on predetermined publi c criteria.
Article 23
Appeals

1. If an NGO is not satisfied with the decision of the first instance body has a right to file an
appeal to the second instance body.
2. The Appeal can be filed to the competent body of the second instance through the body of first
instance.
3. Pertinent ministry establishes the competent bod y of the second instance, which should be an
independent body.
4. The manner of establishing and functioning of th is body shall be regulated with special
regulation issued by pertinent ministry. CHAPTER VII
PROVISIONAL AND FINAL PROVISIONS
Article 24
Sub-legal acts

1. The Ministry, for implementation of this law, sh all propose sub-legal acts in terms of six (6)
months after entry into force of this law.
2. The government shall issue sub-legal acts within nine (9) months after entry into force of this
law.
Article 25
Abrogation

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This Law shall abrogate the Law no. 03/L-134 on Freedom of Association in Non-Governmental
Organizations and any other provision which is inco nsistent with this law dealing with freedom of
association in non-governmental organizations.
Article 26
NGOs Registered under the Law 03/L134 on Freedom of Association in NGOs in Kosovo

Any NGO registered under the Law 03/L134 on Freedom of Association in NGOs in Kosovo is
considered a registered NGO in Kosovo under this la w.
Article 27
Entry into force

This Law shall enter into force (15) days after pub lication in the Official Gazette of the Republic of
Kosovo.
Law No. 04/L-057
29 August 2011
Promulgated by Decree No.DL-034-2011, dated 31.08.2 011, President of the Republic of
Kosovo Atifete Jahjaga.