TAX TREATMENT OF NPOs IN MACEDONIA

Abstract

The freedoms of expression, association, and peaceful
assembly are the hallmarks of a democratic, open society. Individuals
should be empowered to pursue their common objectives and interests
both individually and associated in organizations, should they feel that
might be a more effective method of accomplishing the desired goals.
Individuals may form groups that range from ad hoc neighborhood
organizations created to solve problems of dirty streets to large
assemblies of individuals joined together to protest natural and
environmental pollution/degradation. Known variously as “nonprofit”, “non-governmental”, or “civil society” organizations, this set
of institutions includes within it a bewildering array of entities –
hospitals, universities, social clubs, professional organizations, day
care centers, hobby clubs, environmental groups, family counseling
agencies, sports clubs, job training centers, human rights
organizations, volunteers fire brigades, and many more. Non-the-less
they all have common features that distinguish them from both market
and the state.