Characteristics Of Taxing Not-For-Profit Legal Entities In Georgia


On August 31 the Civil Society Institute has organized the meeting, at which the guide on taxation of the civil society organizations was presented. The general section of the guide includes information on founding of a not-for-profit legal entity, legal aspects of its activities, as well as the norms regulating the activities of welfare organizations, sources of income of not-for-profit legal entities, etc.Substantive section of the document focuses on the characteristics of taxing CSOs and the benefits, which are associated with the activities of not-for-profit legal entities and welfare organizations.

The guide was developed by the “East-West Management Institute”, within the framework of the project administered by EWMI– “Policy, Advocacy and Civil Society Development in Georgia” (G-PAC). The document aims to promote the financial stability of not-for-profit (non-commercial) legal entities and assist CSOs in the realization of tax rights and duties stipulated in the law.