This recommendation covers the creation, functioning and activities of non¬governmental organisations (NCOs). It underlines their role in every democratic society and aims at strengthening the legal framework for civil society in Europe.The recommendation's basic principles, applicable to NGOs, mirror and build upon the interpretation of the guarantees of human rights and fundamental freedoms set out in the case law of the European Court of Human Rights.This text, which represents considerable progress in the promotion of the activ¬ities of NGOs, places an emphasis on their legal and fiscal framework. It deals in particular with NGOs' objectives and activities, their legal personality, their obligations and responsibilities as well as cases of public support.Aimed at lawmakers, national authorities and the NGOs themselves, the goal of the recommendation is to be incorporated into member states' legislation and practices.
