Income and asset declarations for NGOs


This Expert Answer covers the use of income and asset declaration (IAD) regimes for non-governmental organisations (NGOs) and discusses whether this system is suitable for the sector. The first section gives a brief overview of the role of civil society in a democratic state. The second part covers the ways in which the space for civil society around the world has been threatened over the past two decades, including, for example, the restriction of foreign funding for civil society organisations (CSOs). This is then followed by a discussion on whether IAD systems, – originally designed for the public sector – are an appropriate tool to increase transparency and accountability among CSOs, based on the principles of democracy and the existing accountability relationships of civil society and different actors. The final section of this Answer provides an overview of different mechanisms to increase the levels of transparency in NGOs.

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