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II.1. Legal framework- Law on freedom of association (incl. Foundations) and its regulation

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In 2000, the Government issued a new law on foundation and association, replacing the law from 1924. G.O. 26/2000 governs the registration and activity of associations and foundations.

Although the government ordinance attempted to simplify the registration and the conditions under which NGOs can earn income from business activity, several problems remain. A list of desired amendments to G.O. 26/2000 was being advanced by NGOs. Specifically, an improved legislation is needed regarding the tax treatment of individual contributions and corporate sponsorship, the registry of NGOs at the Ministry of Justice. Recently, the most consistent change was regarding the provision to eliminate required approvals by individual government ministries based on initial NGO registration at local courts. CSOs were largely involved in drafting the law and extensive consultations and public hearing were carried out.

 

 

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Slovak - Balkan Public Policy Fund
Donor Strategies and Practices
Database on Civil Dialogue

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