| 1987 |
A government decree amends the Civil Code and reintroduces the foundation as a legal entity after decades of prohibition, but foundations can be established only with the permission of competent authorities. |
| 1989 |
The Law on Association guarantees freedom of association. |
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| 1990 |
An amendment to of the Civil Code states that foundations can be established without any permission from government authorities. The tax regulation guarantees the foundations a multitude of privileges and exemptions. |
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| 1992 |
The tax laws impose limits on tax exemption and tax deductibility. |
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| 1994 |
Another amendment to the Civil Code creates three new legal forms for nonprofit organizations, namely those of the public law foundations, public law associations and public benefit companies. The tax advantages of the nonprofit organizations are decreased again by the tax laws. The Nonprofit Information and Training Centre develops the concept of a new nonprofit law, but it is rejected both by the government and representatives of the sector. The tax deductibility of donations is replaced by a tax credit system. A group of researchers develops the principles of a comprehensive nonprofit law and elaborates alternatives to choose from. |
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| 1995 |
The tax deductibility of donations is replaced by a tax credit system. A group of researchers develops the principles of a comprehensive nonprofit law and elaborates alternatives to choose from. |
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| 1996 |
A draft of the new nonprofit law (based fundamentally on the Charity Commission model) is developed by a group of legal experts hired by the government, but the representatives of the sector reject this solution. |
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| 1997 |
The draft nonprofit law is accepted by the government and submitted to the Parliament. The parliamentary debate starts on 7 October. The nonprofit law is passed on 15 December, 1997. |
