*Statements and views expressed in this report are those of the author and do not necessarily reflect that of
the World Movement for Democracy, the National Endowment for Democracy, or the International Center for
Not -for -Profit Law.

Defending Civil Society
Report on the Laws and Regulations
Governing Civil Society Organizations
in
Mali

Prepared by:
Arandane Toure
W ORLD M OVEMENT for D EMOCRACY
Confronting the Challenges to Democracy in the 21 st Century
National Endowment for 1025 F St., NW, Suite 800 Tel: + 202 -378 -9700 world@ned.org
Democracy, Secre tariat Washington, D.C. 20004 Fax: +202 -378 -9889 www.wmd.org

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INTRODUCTION

The events of March 26, 1991, which led to the downfall of Mali’s Second Republic, resulted in th e
immediate establishment of a full y democratic system and followed popular demand that the State
fully recognize and respect civil liberties. This subsequently led to the adoption of new constitutional
provisions , such as freedom of assembly, association, and expression to all persons . Indeed, the
Preamble of the Third Republic’s Constitution declares the p eople’s commitment to improving
quality of life , as well as protecting the environment and the country’s cultural heritage.

Ever since these reforms , the proliferation and mobilization of civil society organizations have
become necessary not only because of the State’s increasing unwillingness and inability to
acknowledge the people’s concerns , but also because of the evident weakening of opposition
par ties, traditional ly thought of as the State’s counterweight. Civil society’s nature and composition
make it a heterogeneous , yet indispensable , participant in policy debates about the country’s
development. Indeed, given its contribution to national devel opment, its proximity to the neediest
communities , and its legitimacy, civil society expect s to participate fully in the dialogue among
development stakeholders. As a result, civil societ y has begun to organize and strengthen itself , and
engage in an effe ctive, substantive dialog ue with the State, local authorities, technical and financial
partners (TFP) , and the media. This process has led to the establishment of an informal network ,
called the Mali Civil Society Organization Forum (“Forum des Organisati on s de la société civile au
Mali ”), that works to foster collaboration among the various CSOs.

Like elsewhere in the world, the proliferation of associations, the implementation of decentralization
laws, and a wider distribution of responsibilities across society speak to the rebirth of civil society in
Mali.

Law No. 04 -038 / ANRM of August 5, 2004, pertaining to associations , repealed the previous
Ordinance No. 41/P -CG 28 of March 1959, which governed the same systems . Article 2 of the Law
defines “asso ciation” as the agreement by which several people commit to pooling , on a permanent
basis, their knowledge or activities for purposes other than profit -sharing . Trading companies,
mutual benefit societies, cultural and religious associations, congregations , cooperatives, trade
unions, political parties, professional associations, and foundations subject to special regulations do
not fall within the scope of this law.

However, apart from the associati ons defined in Article 2 of the Law, any body of persons
inde pendent from State institutions whose purpose is to contribute to the social welfare must also
be considered a part of civil society.

LEGAL BASIS FOR CIVIL SOCIETY ORGANI ZATIONS

Mali is a decentralized unitary state . From an administrative standpoin t, its functions are essentially
divided into : eight r egions , 49 Cercles (the second level administrative unit) , and 703 Communes ,
including 19 urban Communes and 684 rural Communes .

The Constitution
The Constitution of February 25, 1992 (Third Republic’s Constitution) states a comm itment to defend
the rights of women and c hildren , along with the cultural and linguistic diversity of the national
community , and to improve citizen s’ quality of life , protect the environment , and defend the
country’s cultural heritage.

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In Article 5 of the Constitution, the S tate recognizes and guarantees, under conditions defined by
law, freedom of movement, free dom to choose one’s residence , and the freedom s of association,
assembly, procession , and demonstration.

Law s
As n oted above, Law No. 04 -038 AN -RM of August 5, 2004 repealing Ordinance No. 41/P -CG of
March 28, 1959, governs associations in Mali, except for the following groups :

 Trading companies;
 Mutual benefit societies;
 Religious associations;
 Congregations;
 Cooper atives;
 Trade unions;
 Political parties;
 Professional associations; and
 Foundations.

These particular b odies or associations of persons are governed by specific provisions .

For example, the creation and operation of religious associat ions and congregatio ns are regulated by
Ordinance No. 59 -42 / PCG of March 28, 1959, whereas political parties are regulated by Law No. 00 –
045 of July 7, 2000 . This law repealed Ordinance No. 91 -075 / PCTSP of October 10, 1991 that
established the Charter of Political Partie s. Article 2 of this ordinance defines political parties as
“civic organizations united by a concurrence of ideas and feelings embodied in a social agenda ,
which they strive to realize through democratic means. ”

Malian legislation thus makes a fairly cle ar distinction between associations commonly labeled as
“de type loi 1901 ” (i.e. non -profits under a law modeled after the French “Law of 1901 ”), which are
governed by Law No. 04 -038 AN -RM of August 5 , 2004, and other organizations. T he purpose of the
for mer , by process of exclusion, is neither religious, economic , nor corporatist.

Components of Malian Civil Society: Civil Society Organizations (CSOs)
Although the concept of civil society is still not fully defined and continues to foster great debate
about what it encompasses in Mali it includes (in practice at least) all non -political and non -state
actors working in any field to further the people’s interest, namely associations regulated by Law No.
04 -038 AN -RM of August 5, 2004, cultural associations , non -governmental organizations (NGOs) , and
foreign associations.

ESTABLISHMENT & REGISTRATION

Under Article 3 of Law No. 04 -038, pertaining to associations in Mali, a ll are free to join with others
to form associations, and may do so without prior aut horization. However, an association has no
legal capacity unless it complies with the declaration requirements prescribed in Article 6 of the Law.

Declaration of Association : Contents and Conditions
The Declaration must be filed with:

 The Ministry of Lo cal Government (Ministre chargé de l’Administration Territoriale ), in
the case of political, humanitarian, and foreign associations; and,

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 State representative in the District of Bamako , as well as in the Cercles , in the case of
other types of associations.

The Declaration must contain the following items:

 Name of the association;
 Purpose;
 Addresses of its headquarters and other offices; and,
 Names, occupations and addresses of its administrators.

The minutes of the organizational meeting and the Declarat ion of the A ssociation must be included
with this document. Once the Declaration of Association has been filed, t he Administrative
Authority issues a receipt certifying it . The founders are required to publish the Declaration of the
association in the Of ficial Journal ( “Journal Officiel ”) within three months .

Legal Effect of the Declaration
The Declaration in proper form and its publication give the a ssociation the legal capacity :

 To p arty to legal proceedings (s ue and be sued );
 To a cquire property for consideration; and,
 To h old and administer membership dues, as well as own administrative offices and
buildings necessary to accomplish its mission.

Dissolution of an Association – Penalties
Being governed by the general principles of Mali’s contract l aws, an association can be dissolved in
accordance with the procedure laid out in its statutes or by resolution of the members assembled in
a general meeting. An association can be invalidated if its objectives or mission is contrary to laws
and morality, or if its activities are likely to undermine the territorial integrity and the republican
character of the State. In addition, an association may be dissolved by court order consequent to a
petition by any interested person, or under Article 13 of Law No. 04 -038, by a Decree of the Council
of Ministers, in cases of violations of public order.

If an association is invalidated or dissolved, its premises are closed and it is prohibited from
undertaking any activities under risk of criminal penalties.

In pra ctice, no difficulties or legal disputes have arisen as a result of the application of Articles 12
and 13 of Law No. 04 -038.

Tax Treatment of CSOs
There are no special tax benefits for associations in Mali’s Tax Code ( Code Général des Impôts ). They
are therefore subject to the taxes applicable to the activities they are licensed to carry out in Mali.

These are primarily :
 Value Added Tax (VAT) ;
 Payroll tax on labor contracts ;
 Tax on salaries and wages , borne by worker s, but levied and paid to the S tate by
employer s; and ,
 Customs import taxes.

However, in accordance with the provisions of Articles 37 to 40 of the Law on Associations,
associations and NGOs (both domestic and foreign ) can enter into a framework agreement with the

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State , which defines the c ommitments incumbent upon both parties and that may, under certain
conditions, provide for exemptions and other tax benefits.

Contributions to CSOs do not receive special tax benefits. Given the increasing role played by civil
society in every domain , the establishment of a tax system which encourages donation s is highly
desirable .

RULES SPECIFIC TO PUBLIC INTEREST & FOREIGN ASSOCIATION S

a) Associations recognized as public interest organizations
If they meet certain conditions , officially registered associations that pursue public interest
object ive s can apply for and obtain the status of a public interest association . These associations are
eligible for state assistance, and may receive donations and bequests from any person or entity. This
legal stat us also facilitate s the process of obtaining tax benefits with a certain framework
agreement .

The application to obtain public interest status , signed by duly authorized persons, must be
addressed to the Ministry of Local Government , and must contain the following :
1. Copy of the Official Journal ( “Journal Officiel” ) excerpting the Declaration of Association
or a certified copy of the Declaration ;
2. Brief statement indicating :
– the association’s origin ,
– the public purpose of its activities , and ,
– where appropria te, the structure and operating framework of its local committees
and their rela tionship with the association;
3. Ten copies of the articles of association ;
4. List of its offices and their addresses ;
5. Association’s membership roll ;
6. Financial statements for the l ast three years , certified by a licensed accountant , as well
as the budget for the current year ;
7. Statement of the association’s tangible and intangible assets ;
8. Document certifying that the association owns the securities that will serve as the basis
for it s endowment ;
9. Statement of the association ’s liabilities, if applicable ; and ,
10. Ten copies of the association’s General Assembly resolution authorizing a filing for
recognition of public interest status , bearing , in particular , the names of the two
delegates responsible for allowing amendments to the articles of association .

Under Article 16, paragraph 2 of the law, recognition of the association’s public interest status can
only be granted after a five -year probationary period of its operation.

The decree g ranting recognition of public interest status is issued after the application has been
reviewed and approved by the Ministry of Local Government and after the Supreme Court has
rendered an opinion .

Given how burdensome a ny dealing with government bureaucr acy can be , the length of time
required to obtain the decree granting public interest status can vary. The speed of the process may
depend on personal relationships .

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Recognition of public interest status can be withdrawn in cases of mismanagement and vi olations of
the statutes, or when the association has been inactive for two years.

b) Foreign Association s
Any body of persons constituted as an association , as defined by Law 04 -038 of August 5, 2004 , is
considered to be a foreign association if its headqua rters are based abroad , some or all of its
directors are foreigners , or at least a quarter of its members are foreigners.

To carry out its activities in Mali, any foreign association must obtain prior approval from the
Ministry of Local Government . The re quest must include :

 Name and purpose of the association or office ;
 Place of operation ; and ,
 Names, occupations, addresses and nationalities of its foreign members and of those
who, for whatever reason, are responsible for the administration or management of the
association or office .

This authorization, which may be withdrawn if the association violates its obligations, is required for
all of the association’s offices (if applicable).

CSO COORDINATION

Given th e great number of national and foreign assoc iations operating in Mali – often working in the
same sector simultaneously – CSOs have decided to organize and unite to coordinate their activities
and enhance their effectiveness. Coalitions of associations, variously structured into umbrella
groups, fe derations, networks, joint committees, groupes pivot (NGO consortia involved in specific
fie lds), etc., have been created, and t here are now umbrella groups and networks for all types of
CSOs. These u mbrella groups serve as venues for exchange, communicati on , and consultation
among member organizations and constitute a valuable service -delivery tool in areas such as
capacity building, protection against external threats/interference, defense of common interests,
etc.

There are national umbrella organizati ons, such as CCA/ONG, SECO/ONG, and CAFO, as well as
regional ones , that tend to assert th eir independence on every level, along with sectoral
coordinating networks, such as the Fédération Nationale des Associations de Santé Communautaire
(FENASCOM – Natio nal Federation of Community Health Associations), the Fédération Nationale des
Parents d’Élèves et Éudiants du Mali (FENAPEEM – National Federation of Malian School Children’s
and University Students’ Parents), the Association des Organisations Professionn elles Paysannes
(AOPP – Association of Professional Farmers’ Organizations), and the groupes pivot , such as the
Groupe Pivot PME/PMI (small and medium businesses and industries), the Groupe Pivot Éducation
de Base (education), the Groupe Pivot Santé et Pop ulation (health and population), the Groupe Pivot
Droits et Citoyenneté des Femmes (women’s rights and citizenship), and the Groupe Pivot
Développement Social (social development).

With a similar goal in mind, most CSOs working in Mali ratified the creat ion of an apolitical, non –
denominational , and non -profit entity, called Conseil National de la Société Civile (NCSC – National
Civil Society Council), at a General Organizational Assembly held on March 27, 2008. The objectives
of this entity include:

 To contribut e to the development of policies, programs , and projects at the local,
regional , and national levels;

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 To d evelop collaborative relationships between CSOs and the State, civil society and the
private sector, and civil society and development partne rs, to create, maintain , and
strengthen a tradition of open consultation and dialogue;
 To c reat e the best environment for dialogue and consultation among CSOs, and
strengthening their negotiating, advocacy , and lobbying abilities; and,
 To b ring points of v iew to the table and defending positions in the sole interest of
citizens.

CONCLUSION

Priority Issues
The concept of civil society does not currently have a precise regulatory definition. In practice, it is
not uncommon to find that some civil society actors are also political part y activists or even elected
government officials, a situation which can create conflicts of interest.

Civil society w ould only be able to fully play its role of counter weight, mediator , and watchdog if it is
considered in it s narrowest definition, and stands totally independent of political power and the
government. With this narrow definition, there will be a greater appreciation for civil society’s
contributions to society and complement that it provides to the state.

Str ategic Responses
The National Civil Society Council, which is the largest CSO umbrella organization, must take the
necessary actions to achieve the following:

 To develop a c lear definition of the concept of civil society to ensure the independence
of CSOs from political power and the government;
 To i ncrease the legal means and avenues available to civil society to access government
information;
 To i mprove the image and credibility of CSOs through technical, financial , and
organizational capacity building, and through the exercise of greater rigor in the
selection of representatives and the management o f association and NGO resources;
 To r eview the relationship s between civil society and its partners to ensure a better
balance in the dialogue among CSOs, the government , and financial partners;
 To r eview and revise the National Civil Society Council’s relationship with institutions to
establi sh a new form of civil society in which CSOs have a separate place in the decision –
making process at all levels and in a ll sectors.