The Legal Guide (Czech Republic) examines the legal and regulatory framework governing the self-financing activities of civil society organizations (CSOs) in the Czech Republic and provides an assessment of the relevant laws and their practical effects in order to identify areas where the law might be created, overruled or reformed. Chapter 1 explains the concepts used and defines CSO self-financing, explains the regulatory environment as it relates to self-financing, and details the methodology NESsT used in researching and assessing the current legal framework in Czech Republic. Chapter 2 describes the typology first developed by the International Center for Not-for-Profit Law (ICNL) to examine the legal treatment of CSO economic and commercial activities in different countries around the world. Chapter 3 describes the current regulatory framework in detail and its application in the Czech Republic. It also shows that CSOs can take various different legal forms characterized by distinguished processes and requirements. Each is regulated by a different institution which makes the sector rather fragmented and hard to survey. CSOs use self-financing strategies although these are not specifically reflected in the legislation. The tax structure can vary according to legal forms; this is to say that within a certain amount CSOs enjoy a tax exemption from income tax but pay taxes on their profit making activities. This chapter also explains the procedures for CSOs to follow. Finally, Chapter 4 discusses the Czech legal framework for CSOs carrying out commercial activities and makes recommendations for its updating and/or improvement.
Available online in eBook format in the following languages:
For more information, contact us at: nesst[at]nesst.org.