Access to funding and resources 70. States should assist and facilitate NGO efforts to seek and obtain funds for human rights work while not interfering with their independence. They should, to the extent possible, make funds available to support independent NGOs. They should also take appropriate steps to encourage donations by private individuals or business corporations for human rights work, including by offering tax benefits for donations. In their human rights and development policies, states should ensure that funding for NGOs is accessible without discrimination and prejudice to the activity of the organization, its geographical focus and the location of the human rights activity. 71. States should also, where required, assist and facilitate NGO efforts to obtain other material resources needed to carry out independent human rights work. They shall refrain from any arbitrary or unlawful acts that deprive NGOs of these resources, including by confiscating, damaging or destroying equipment or other property. They should also ensure that all public authorities and officials refrain from applying pressure on private actors in order to obstruct NGOs in their efforts to procure material resources. 72. Furthermore, all public authorities and officials should fully respect the indepen- dence of NGOs and refrain from using government funding or other financial or non-financial means to influence the work of NGOs and the broader human rights movement. State funding schemes should be transparent, fair and accessible on an equal basis to all human rights defenders and their NGOs. 73. States should not place undue restrictions on NGOs to seek, receive and use funds in pursuit of their human rights work. Domestic laws must not criminalize or delegitimize activities in defence of human rights on account of the origin of funding. States should guarantee that NGOs operating on their territory – whether registered or not – can seek and receive funding from abroad without undue restrictions and requirements. States should refrain from invoking efforts to eradicate money laundering and terrorism financing as pretexts for imposing discriminatory restrictions on NGO access to funding or monitoring of their transactions. Governmental authorization prior to seeking, receiving or using funds – whether from within or outside the country – should not be required. G. The right to participate in public affairs 74. States should set up appropriate mechanisms and procedures for the participation of human rights defenders and their organizations both domestically and internationally. These should not be limited to one-off or ad-hoc consultations, but should provide for regular, ongoing, institutionalized and open dialogue to facilitate effective participation in public decision-making, including in policy and law-making and prior to drafting legislation. Guidelines on the Protection of Human Rights Defenders 15