1. What does legislation on civil society mean?

Since the main characteristic of the civil sector is the principle of non-distribution of profits, the legal framework that determines regulatory principles of this sector is usually known as “not-for-profit law”.

Civil society organizations act in compliance with the legal framework applicable in the country where they operate, as well as with the principles of international law. At the international level, there are certain documents that determine the main principles of the not-for-profit sector, starting from the Universal Declaration of Human Rights, International Convention for Civil and Political Rights, European Convention of Human Rights, Recommendation CM/Rec(2007)14 of the Committee of Ministers of the Council of Europe for member states regarding the legal status of non-governmental organizations in Europe, etc. National legislation should be in compliance with the principles of these international documents.

2. What is the legal basis for the civil society in Kosovo?

The right and freedom of association are constitutional categories in Kosovo, and to enjoy these rights registration is not mandatory. Starting from the fact that the majority of CSOs in Kosovo are registered as NGOs, we refer to Law Nr.03/L-134 on Freedom of Association in NGOs as the main legal basis for the civil society. This law includes the basic elements of the functioning of NGOs, starting from registration, internal organization, public beneficiary status and dissolution of the NGO.

Other important laws that impact the civil society sector are laws that regulate fiscal issues, respectively tax and custom obligations: Law on Personal Income Tax, Law on Corporate Income Tax, Law on VAT, as well as laws and regulations that govern the manner of work of institutions which NGOs interact with: Rules of Procedure of the Assembly of Kosovo, Rules of Procedure of the Government, Law on Local Self Government and Statute of Municipalities, Law on Access to Official Documents, Law on Legislative Initiatives etc.

3. What is freedom of association?

Freedom of association is a basic human right, guaranteed by the Universal Declaration of Human Rights and other international and European conventions on human rights and freedoms. Freedom of association means the right of each individual to establish an organization with the aim of promoting, addressing and protecting the joint interest of the group without the need for a special permit. Freedom of association is also guaranteed by the Constitution of the Republic of Kosovo which under article 44 determines that: “Freedom of association includes the right of everyone to establish an organization without obtaining any permission, to be or not to be a member of any organization and to participate in the activities of an organization”

4. What does the Law on Freedom of Association in NGOs treat?

The Law on Freedom of Association in NGOs treats the main elements of establishing, organization, internal governance, deregistration and dissolution of the NGOs as well as the main elements of the Public Beneficiary Status.

5. What body is responsible for the implementation of the Law on Freedom of Association in NGOs?

The body responsible for the implementation of the Law on Freedom of Association in NGOs is the Department for Registration and Liaison with NGOs (DRLNGO), within the Ministry of Public Administration.

6. What are the obligations of NGOs toward the DRLNGO?

Each NGO is obliged to submit a statement with the DRLNGO confirming that its basic information has not changed, or to inform about the changes to that information. If this statement is not submitted 2 years in a row, the NGO shall be deregistered, following a notice from the DRLNGO 60 days prior to the expiration of deadline. Also, in case there are changes to the Statute of the NGO, all NGOs are obliged to present those changes to the DRLNGO.

7. What does Public Beneficiary Status mean?

Public Beneficiary Status is a concept related to civil society organizations which develop their mission or activities to the benefit of the general public or of a certain group and which is in the interest of the general public. This concept means that such organizations provide services or carry out works which otherwise would be the obligation of the state. For this reason, the state provides these organizations with certain benefits, mostly tax, for the purpose of encouraging and supporting their work. On the other hand, since they enjoy various benefits from the state, these organizations take over additional obligations of reporting and accountability towards the public, respectively towards using these benefits or public funds.

8. How can the Public Beneficiary Status be obtained?

In Kosovo, the Public Beneficiary Status can be obtained from the time of registration or also later while the organization is operating. NGOs may apply for the Public Beneficiary Status if the primary activities of the NGO are one or more activities which are considered to be for the benefit of the public. This is a yearly status and to continue keeping this status, the organization has to successfully fulfill obligations that stem from holding this status.

9. What types of activities are considered to be of public benefit?

Based on Article 17, par. 1 of the Law on Freedom of Association in NGOs, to obtain the status of a public beneficiary, an NGO has to have as its primary activity one or more of the following: humanitarian assistance and relief, support for persons with disabilities, charity activities, education, health, culture, youth, sports, environmental conservation or protection, economic reconstruction and development, protection and promotion of human rights, support for democratic practices and civil society or any other activity that serves the public beneficiary. This list is not a final list, respectively this may be expanded with other activities that are considered to be for the benefit of the public. However, the interpretation of the possibility of expanding this list is an exclusive competency of the DRLNGO. Also, it is important to differentiate between educational and health activities, which in order to be considered activities that benefit the general public must be offered freely or cheaper than the real market value and this for individuals or groups that are in unfavorable conditions. Similarly, activities for economic development may be considered to be for the benefit of the public only if they are undertaken primarily to the benefit of individuals or groups that are in unfavorable conditions. This distinction is related to preventing unfair competition that can occur for these specific fields on behalf of tax exemption.

10. What are the benefits to organizations that enjoy the Public Beneficiary Status?

In Kosovo, since 2004, breaks and benefits for organization with Public Beneficiary Status are nearly non-existent. The Law on Freedom of Association in NGOs foresees that organizations with Public Beneficiary Status enjoy the right to be exempted from tax and other tax and fiscal benefits, with the exception of those that are in essence obligations for public utility services. However, these tax breaks and benefits need to be determined and put into operation or use accurately through other laws that are specific i.e. Law on VAT, Law on personal income tax, Law on corporate income tax etc. These laws offer a very limited number of tax benefits. Specifically, tax exemptions for corporate income is made possible, to the extent that the income is used exclusively for public benefit purposes; exemption from immovable property tax, except when that property is used for commercial purposes or to create profit. Also, tax exemption on personal and corporate income is made possible for private entities that contribute to humanitarian, health, education religious, scientific, cultural, environmental protection and sports purposes and are permitted in the form of discounts at the maximum amount of five percent (5%) of taxable income calculated before this amount is deducted, provided that the receiving party is an NGO with Public Beneficiary Status.

11. What are the obligations of organizations with Public Beneficiary Status in Kosovo?

Based on the Law on Freedom of Association in NGOs, organizations with a Public Beneficiary Status are subjected to certain additional obligations of reporting to the DRLNGO. Organizations with a Public Beneficiary Status need to hand in an annual financial report and a report on activities of the organization to the DRLNGO. The report needs to be delivered latest by March 31 of the following year. Also, organizations with a Public Beneficiary Status with income or annual expenditure in excess of EUR 100,000 need to present a financial audit report for the previous year, certified by an independent auditor, to the DRLNGO.

12. How to register an NGO?

For registration, founders need to hand in to the DRLNGO a registration request, founding act and statute, as well as designate an authorized representative who shall receive all the documentation on behalf of the organization. DRLNGO must issue a registration certificate within a deadline of at most 60 days, except in cases where additional documents are requested or registration is denied in writing. Depending on whether the NGO is registered as an association or foundation, the number of founders and the structure of governance differ. An association may be founded by at least three (3) or more individuals, where at least one of them has a residence or seat in Kosovo. A foundation may be registered by one or more persons. A foundation also may be founded through a will or bequeath.

13. What is the difference between associations and foundations?

Associations are membership organizations whereas foundations are established to manage an asset or a fund and as such have no members. The highest governing body of an association is the Assembly of Members, which must convene at least once a year. All the members of the CSO (or all member organizations with one member each, in cases when the association is a network of a number of organizations) are represented in the Assembly of Members. The highest governing body of a foundation is the Board of Directors, which must convene at least once a year. The Board of Directors is appointed by the founder of the foundation (just the first composition), whereas following this, the members of the board will be elected by the Board itself.

1. What is the internal governance of CSOs?

Internal governance of civil society organizations means principles, systems, rules, mechanisms and practices based on which an organization is run. Good governance means that principles and practices of internal governance provide a system of internal control which ensures that the leaders of the organization use the resources and their authority in an effective and accountable manner based on common values of the organization.

2. What are the basic principles for internal governance of the CSOs?

Although there are differences depending on the type of organization, some of the basic principles of internal governance are: the existence of a clear mission and of activities within that mission, the existence of internal structures with separate and clear responsibilities, division between governing bodies and management, regular financial management, transparency and accountability to stakeholders, work and conduct standards of ethics, etc.

3. What is the source of obligations for internal governance of the CSO’s?

CSOs internal governance in Kosovo is based on external legal and contractual obligations, and on internal principles. External obligations mainly include legal requests for registered CSOs in relation to formal internal structures and reporting obligations for various categories of organizations, whereas internal principles include systems of functioning based on values, statute, regulation, codes of conduct etc. Majority of legal obligations stem from the new Law on Freedom of Association in NGOs. Contractual obligations stem usually from the very moment support is given to the organization through funds or other assets, for which the organization using those is obliged to use them in accordance with contractual obligations. Internal principles are mainly determined through internal documents of those respective organizations and mainly come from governing bodies, members, supporters, partner organizations etc.

4. What are the forms of organization of CSOs in Kosovo?

Most civil society organizations are registered as NGOs. Regarding the legal forms that determine the manner of organization and internal governance of the NGOs, these are divided into associations and foundations.

5. What are the differences between associations and foundations?

Associations are membership organizations, whereas foundations are established to manage an asset or fund, and as such have no members.

6. What is the highest governing body of an Association?

The highest governing body of an association is the Assembly of Members, which needs to meet at least once a year. All the members of the CSO (or in cases when the association is a network of a number of organizations, through a single member for each member organization) are represented in the Assembly of Members.

7. What is the highest governing body of a foundation?

The highest governing body of a foundation is the Board of Directors, which must meet at least once a year. The Board of Directors is appointed by the founder of the foundation (only its first composition), whereas the members of the Board are elected by the Board itself.

8. Can an association be turned into a foundation and vice versa?

After registering as an NGO, the form of organization cannot be changed.

9. Can CSOs undertake economic activities?

Based on international principles of NGO functioning as well as the Law on Freedom of Association in NGOs, CSOs may undertake economic activities for the purpose of supporting its not-for-profit activities and under conditions that the income received through economic activities is to be used to achieve the mission and goals of the organization. Income from economic activities may, in no form or manner, be distributed to the leader or any member of the organization, with the exception of payment for the work done. Depending on the type of the organizations, in international practices there are set limitations on economic activities.

10. Where should CSOs report to?

CSOs, depending on the type and level of organization, have different reporting obligations. As a rule, all CSOs must report regularly to the highest governing body of the organization. Reporting to state institutions is done only for fiscal/administrative aspects, any time a CSO is registered as a legal entity (NGO) and undertakes administrative activities or carries out payments and pays taxes. Only organizations holding a Public Beneficiary Status must report on yearly basis to the Department for Registration and Liaison with NGOs relating to their activities and finances. CSOs, at the time that they receive funds from a donor, are obliged to report to the donor on the manner and regularity of using those funds. The level of reporting to the donor differs depending on the rules of each donor.

Beyond obligatory reporting, CSOs may voluntarily expand the groups to which they report to, for the purpose of increasing public support for the work of the CSO and strengthening its activities.

Finally, each NGO is obliged to hand in a statement to the DRLNGO which confirms that its basic records have not changed, or to inform about changes to those records. If this statement is not handed in for 2 years running, the NGO will be deregistered, after a notice by the DRLNGO 60 days before the deadline.

1. What is the role of the civil society in the European integration process?

Civil society has an important role in policy drafting and implementation especially within the European integration process. The importance of cooperation with the civil society has been highlighted with the inclusion of article 11 of the Lisbon Treaty of the European Union which notes the importance of the civil dialogue as well as the condition by the EU to Balkan countries to stimulate this dialogue so that the civil society can exercise its role in this process and increase the democratic representation of the society.

In Kosovo, civil society participation in the European integration process is developed in two platforms, that of the cooperation between the civil society – EU institutions and civil society – local institutions.

2. Which EU mechanisms are open to the civil society in Kosovo?

The main cooperation mechanisms between civil society organizations and EU institutions in Kosovo are: Stabilization-Association Process Dialogue (SAPD), European Instrument for Democracy and Human Rights (EIDHR), IPA – Instrument for Pre-Accession Assistance and the CSO contribution for the Progress Report.

• The main purpose of political and technical meetings within the Stabilization-Association process Dialogue is to follow and monitor reforms in Kosovo and the process of approximation with the EU. Within the political dialogue, CSO are invited to a meeting once a year which is held one day prior to the plenary session of the SAPD, where they have the opportunity to present their assessment and their concerns relating to the latest developments, based on their field of expertise, whereas EC representatives will officially raise these questions and issues during the official plenary meeting between the EC and Kosovo authorities.
• European Instrument for Democracy and Human Rights is the key instrument of the European Commission to support the civil society in Kosovo and this instrument was implemented in 2008.
• IPA – Instrument for Pre-Accession Assistance (IPA) is an instrument of the European Commission which is aimed at technical assistance to Western Balkan countries. Also lately CSOs are consulted during the programming of the Multi-annual Indicative Planning Document (MIPD).
• Progress report – European Office in Kosovo also invites CSOs for comments for the drafting of the Progress Report where the civil society has the opportunity to directly provide inputs to the EU Office on their fields of expertise.

3. What is the Stabilization-Association Process Dialogue?

The Communication “Kosovo – fulfilling its European Perspective”, approved by the Commission in November 2009 began an intensified political dialogue, the Stabilization-Association Process Dialogue (SAPD). Within the SAPD, political and technical meetings are held to follow and monitor Kosovo’s reforms and the process of approximation with the EU, especially related to the priorities defined in the European Partnership approved by the Council of Europe on February 18, 2008. The meetings of SAP dialogue are co-chaired by the European Commission and Government of Kosovo. Each meeting results in subsequent actions which are jointly agreed and which need to be undertaken by the Kosovar authorities. Plenary meetings of the SAP dialogue are held once a year. Until now, tens of meetings have been organized to deepen the technical discussion on the fields of justice; freedom and security; innovation; information society; and social policies; trade; internal market and competition, agriculture and fishing; transportation, environment, energy and regional development; economic development. Sectorial meetings of the SAP Dialogue are held once a year, in Prishtina and Brussels. Time between these meetings enables the implementation of agreed recommendations and actions.

4. What mechanisms of the Government of Kosovo are open to the civil society in Kosovo?

Government of Kosovo key mechanisms which are open to the civil society are: 1) National Council for European integration led by the Presidency; 2) Task Force for European Integration led by the Ministry for European Integration; 3) Commission for European Integration of the Assembly of Kosovo; 4) Ministry of European Integration mainly for the programming of financial assistance for the fields of education, communication and information.

5. What is the role of the National Council for European Integration?

National Council for European Integration led by the Presidency (NCEI) is a consultative and coordinating forum which aims to formulate consensual national policies of the Republic of Kosovo for European Integration, by facilitating the coordination of activities of all the parties involved. The Council was founded and is led by the President of Kosovo.  The civil society is represented through three members in this structure. Civil society representatives are elected through an open nomination process. The three representatives of the civil society come from organizations that have experience and projects in the field of European Integration, such as Kosovo Civil Society Foundation (KCSF) and Kosovo Foundation for Open Society (KFOS) or represent influential networks in Kosovo such as Civikos Platform.  Recently NCEI was also joined by KLI and GLPS.

7. What is the role of the Task Force for European Integration?

The Task Force for European Integration is a national consensus-building mechanism that aims to gather various experts from the entire governmental and non-governmental structures of the country, in order to discuss and comprehensively analyze the current state of affairs and the challenges that must be addressed within the European integration process. The Task Force aims to multiply the efforts and commitments through the participation and contribution of all actors in governance, politics, academic life, the public life, civil society, media and other stakeholders who have an interest in the European integration process. This will be achieved through the division of labor into 7 Thematic Roundtables. Civil society representatives are invited into this structure based on their expertise in certain sectors to contribute and submit their concerns, whereas some of the thematic roundtables are even led by experts that come from the civil society. Based on the challenges raised at the Thematic Roundtable, the Task Force will present specific recommendations for strategic policies of the European integration process. The main aim of the Task Force shall be developing the National Strategy for European Integration.

7. How is the civil society involved in the IPA and EIDHR programming?

The Instrument for Pre-Accession Assistance (IPA) is an instrument of the European Council that aims towards technical assistance for countries with a membership perspective. EU Office in Kosovo consults CSOs for description of projects through a Joint Monitoring Committee to ensure the best efficiency of the assistance and to avoid duplications. Also the civil society is consulted during the programming of the Multi-annual Indicative Planning Document as well as the Annual assistance plans from the IPA for Kosovo as well as direct assistance for the civil society through IPA or EIDHR instrument for the region or Kosovo.

8. What is the progress report of the European Commission and what is the contribution of the civil society in drafting the EC progress report for Kosovo?

Progress reports are issued by the European Commission for each country of the Western Balkans involved in the Stabilization-Association Process. These reports describe relations between countries of the Western Balkan and those of the European Union. Usually the European Commission issues these reports in autumn of every year. The reports are a yearly reflection of the achievements, delays and challenges in the reforms that stem from the Copenhagen criteria, meaning political, economic and European standards. Through the progress report, a review is done for countries that aim for EU membership regarding the implementation of European standards which means approximation of its legislation and policies with those of the Acquis Communautaire of the EU. Progress for each Balkan country is measure based on decisions taken, approved legislation and implementation of measures. To ensure equal access treatment, laws or measures that are under preparation or are awaiting any type of approval are not taken under consideration. This approach shows an equal treatment and objective assessment for all the countries. The Progress reports are written for each country of the Western Balkans and have the same structure. The reports analyze the political situation of these countries relating to fields such as: the functioning of institutions, democracy, rule of law, human rights, protection of minorities, regional issues, economic, financial reforms and those of sectorial fields of the EU.

9. What community programs does the civil society in Kosovo benefit from?

• IPA – Instrument for Pre-Accession Assistance – which aims to support the stabilization-association process through technical assistance;
• EIDHR – European Instrument for Democracy and Human Rights is the key instrument of the European Commission for supporting the civil society;
• TAIEX – is a technical assistance and exchange of information program that aims to approximate, apply and empower EU legislation;
• Twinning – is an instrument for cooperation between public administrations of EU member states and beneficiary countries; and
• TEMPUS – program that aims to support higher education through university cooperation projects.

. What does citizen participation in decision-making mean?

Citizen participation means an individual or collective action, with an aim of identifying and addressing issues of public interest. Citizen participation is a process where citizens organize themselves and their goals at the grassroots level and work together through non-governmental community organizations to influence the decision-making process. Participation in decision-making means an opportunity for the citizens, CSOs and other stakeholders to influence the development of policies and laws that impact them.

2. Can citizen participation replace constitutional responsibilities of public institutions?

Citizen participation does not suspend constitutional and legal competencies of the representatives of the executive and legislative branch in the procedure of approving and implementing laws, as well as of the instruments of public policies, but rather enables authorities to implement these competencies more efficiently.

3. What are the main levels of citizen participation?

There are four levels of citizen participation, from the one with the lowest participation to the one with the highest participation. These are: information, consultation, dialogue; and partnership.

4. What is information?

Access to information is the basis of all the following steps in the inclusion of CSO in the process of political decision-making. This is a relatively low level of participation that is related to the one-way flow of information from the public authorities and interaction or inclusion of NGOs is neither requested nor expected. Information is relevant to all the steps of the decision-making process. Without being informed beforehand on the plans and the work of public institutions, the citizens cannot participate in any of the later stages of work of the respective institution.

5. What is consultation?

Consultation is a form of participation where public authorities ask the opinion of the citizens and CSOs relating to a specific topic of policies or developments. Consultation usually means information provided by the authorities to the citizens and CSOs relating to various political developments and the request for comments, stands and reactions. Initiatives and topic come from the public authorities and not from the citizens and CSOs.

6. What is dialogue?

Dialogue is an ongoing process of consultation between the public authorities and CSOs which takes place throughout all the stages of drafting and implementation of policies, starting from determining the agenda and all the way to the assessment and reformulation of the policy. The dialogue may be extensive or specific. An extensive dialogue is not related to any specific process of policy development, but remains generalized and is mainly aimed at setting the agenda. A specific dialogue is built on common interests for the development of a particular policy, whereas it results in recommendations and concrete actions.

7. What is a partnership?

Partnership implies shared responsibilities between the public authorities and CSOs at every step of the process of political decision-making, starting from setting the agenda, drafting, decision and implementation of any political initiative. This is also the highest form of participation. At this level, CSOs and public authorities start a close cooperation, but by ensuring that at the same time, CSOs continue to remain independent and have the right to campaigns and actions regardless of the partnership situation.

8. Do public institutions in Kosovo have an obligation to include citizens and CSOs in their work?

All public institutions in Kosovo have a constitutional obligation to include citizens in their work, whether in drafting or implementation of their policies and programs. The municipal level has the biggest obligations, where each municipality must inform its citizens on ‘plans or programs of import to the public interest’. Citizens of a municipality have the right to participate in the activities of the respective municipality, the right to petition, citizens’ initiative, local referendum whereas the municipalities are obliged to establish consultative committees within sectors, where CSO representatives also need to be invited into. At the government level, all government acts (except decisions of an administrative character) must be consulted with the public in advance, whereas the government is obliged to provide sufficient information on the document that is being consulted, sufficient time to contribute as well as to report on the results of the consultation. Public hearings may be organized for all the laws that are approved by the Assembly of Kosovo, whereas CSOs may also participate in the meetings of parliamentary committees.

9. What does volunteering mean?

Volunteering can be defined as the practice of people that work for others or for a common good without being motivated by financial or material gain. Volunteering is mainly related to an altruistic activity that has a goal of promoting better quality of life for the people. Also volunteer work helps people gain practical skill for the work that they do.