The Parliament of Macedonia adopted a Law on Donations and Sponsorship in Public Activities in April 2006. The law was initiated by group of business people, Parliamentarians and some CSOs.
The law provides a definition of donations and sponsorships, outlines the purposes for which they may be given, and defines entities eligible to provide and receive donations/sponsorship under the law. The law also provides tax deductions for both individuals and corporations for donations and sponsorship provided for the public interest. Prior to enactment of this law, only corporations were eligible to make tax-deductible donations to public institutions and the Red Cross.
There are also some concerns related to the adopted text. For example, the law seems to allow corporations to receive tax deductible donations and sponsorships from individuals, it is not clear what type of associations and foundations may benefit from tax deductible donations, and there are reporting requirements that may add burden to donors and recipients.