3. Improved legal and fiscal framework for CSOs
Legal and fiscal framework for CSOs will be targeted with capacity-building workshops on advocacy and lobbying, analysis, preparation of publications and manuals, advocacy and lobbying activities through public debates, conferences, meetings and lobbying groups.
FOSIM will be responsible for coordination and will implement activities in cooperation with MCIC, CIRa and Megjashi.
3.1 Workshops on lobbying and advocacy issues
In order to improve the CPM capacities for lobbying and advocacy and increase their effectiveness three issue-oriented workshops will be organised. These workshops will improve the understanding of certain issues and should be a base for further development of follow-up activities.
20 relevant representatives from among CPM members will participate in each workshop. Each workshop will be organised as a 3 day event. Adequate expertise will be engaged for each workshop.
One of the workshops would cover the legal and fiscal framework as one of the priority issues for CSOs and issue for which this Programme will also advocate. Other issues will be selected additionally depending of the current needs of CPM.
3.2. Information and promotion of amendments to the Law on citizen associations and foundations
The amendments involve significant changes to the Law on citizen associations and foundations, particularly with regard to status of public benefit organizations, as an option successfully implemented in large number of countries. The novelties in the Law will also imply broader action opportunities for CSOS, yet increased responsibility regarding their accountability and transparency, as well. Therefore, it is necessary to inform CSOs and to promote these changes as well as to promote prepared commentaries, remarks and suggestions to the new Law.
Based on previous experience, a publication containing comments to the new Law would be useful tool in the promoting this process and better understanding of the new legal regulations. The commentary will include elaboration of every article in the Law and of the newly introduced provisions, supplemented with samples of the documentation required in the registration procedure. The publication would be prepared by an expert team and it would be published in Macedonian (2500 copies) and Albanian language (500 copies), which would be available to CSOs. In addition, the publication would be published in English language (500), thus making it available to foreign organizations interested in acquiring registration in Macedonia.
Once the Law on associations of citizens and foundations has been adopted, many problems occurred in the registration procedures on the part of the authorities (i.e. Courts). Changes of the registration procedure (i.e. Central Register instead of the Court) and the introduction of the new category of organizations will bring about the same problems, even more so bearing in mind the specific character of the Public Benefit Organisations (PBO) status. Therefore, trainings that would include most of the responsible officials involved in implementing the new Law will be organized. The training will be conducted by local experts. Also one day consultation meetings will be organised for CSOs in 12 towns in Macedonia.
3.3. Initiative for provision of tax benefits for CSOs
On the basis of the Survey of Tax Laws Affecting NGOs in Central and Eastern Europe, in Macedonia no changes have been made in relation to almost all issues in the area of tax benefits, tax exemptions and the treatment of CSOs. For this reasons, a team of experts will be formed. The team will prepare analysis of the existing legislation.
Five (5) debates will be organised, on the basis of which recommendations will be prepared for modifying the fiscal framework affecting CSOs. The following issues will be examined: personal tax and income tax, real estate tax and gift and inheritance tax, VAT, dealing with the profit from the business and investment activities, income from passive investments (i.e. dividends, rents, and interests), tax benefits designed for legal entities and individuals who are providing donations CSOs, custom duties. 50 participants, representatives of CSOs, relevant Ministries and other state institutions, will be invited to participate at these debates.
Recommendations will be published as brochure on new tax opportunities in Macedonia. These recommendations will serve as basis for initiating legal solutions for tax benefits (VAT, personal tax etc.). The proposed solutions will be discussed by CSOs. Subsequently, a team for lobby and promotion of the concept to the relevant institutions will be established. This lobby group will begin initiative for adopting adequate legal framework.
3.4. Conference on the legal and fiscal framework for CSOs
Following the changes of the Law on the citizen associations and foundations and activities undertaken to initiate tax exemptions for CSOs, a two-day conference will be organised to further promote the issue and raise the attention and support by the relevant stakeholders. International, and especially regional experiences will be brought forward on the conference. Prepared analysis of the situation in Macedonia will also be discussed. Apart from the local CSOs, international experts and regional guests, relevant representatives from the Ministry of Justice, Ministry of Finance and other state institutions will be invited. 80 participants are expected at this conference. Conference recommendations will be broadly distributed to other relevant stakeholders.
3.5. Manual for public benefit organisations
The respective regulations concerning PBOs should be adequately presented and elaborated to the organizations interested in acquiring this status.
In the preparation process, an expert would be engaged and experiences from the region will be taken into consideration, too. A Manual for Public Benefit Organisations will be published in 1.000 copies in Macedonian language and will be distributed to CSOs and to the registration authorities.
3.6. Manual for economic activities of CSOs
The amendments to the Law on associations of citizens and foundations will more precisely regulate economic activities of CSOs. Economic activities could be important mechanism for income-generation for CSOs, which is a worldwide accepted practice. Having changes to the Law related to the economic activities already made, the next challenge will be to put stipulations of the Law in practice. This will require informing and capacity-building of CSOs. Manual on economic activities of CSOs providing elaboration of possibilities foreseen with the Law as well as local and international experiences, alerts on the opportunities and treats of the economic activities will be prepared. The manual will be published in 1500 copies and distributed to the CSOs.
3.7. Debate on the concept of CSOs as service deliverers
CSOs could be entitled to provide social services according to some laws. Analysis of the laws providing these possibilities (i.e. social work, environment, decentralization) will be prepared. Another part of the analysis will cover successful case studies of local CSOs already utilizing these possibilities and their experiences and problems they face. The analysis will be distributed to the CPM members and a debate to define follow up activities will be organized. Around 50 participants, CSOs representatives, as well as representatives of the ministries and other state institutions, will be invited at the debate. Analysis and recommendations from the debate will be published in a brochure in circulation of 1000 copies in Macedonian language and distributed to a wider circle of CSOs. |
