domestic and foreign sources of funding NGO projects, including from local government and medium-sized and small-scale enterprises in Serbia. This guide provides useful information about the funds of domestic and foreign donors and government institutions that are earmarked for different activities, including funds available to NGOs. Governments may also actively facilitate the granting of funds by private individuals to defenders. Poland: Example of Assisting Defenders in Obtaining Funding176 As part of its efforts to raise awareness about the importance of the work of human rights defenders and the role they play in society, the Polish government grants tax exemptions to certain organizations and allows individual citizens to donate 1 per cent of their income tax to NGOs of their choice. Foreign funding In order to carry out their activities, defenders should have access to foreign funding without interference. When referring to “ non-governmental organizations which seek the promotion and protection of human rights and fundamental freedoms, including trade unions and human rights monitoring groups” ,177 OSCE commitments provide that states are to “ allow members of such groups and organizations to have unhindered access to and communication with similar bodies within and outside their countries and with international organizations, to engage in exchanges, contacts and co-operation with such groups and organizations and to solicit, receive and utilize for the purpose of promoting and protecting human rights and fundamental freedoms voluntary financial contributions from national and international sources as provided for by law” .178 In the majority of OSCE participating States that responded to the questionnaire, there are no restrictions placed on receiving foreign funding.179 Portugal: Example of Regulations Supporting Access to Funding180 Although NGOs cannot seek profit, it is clear that they are free to receive funding and other resources, including from abroad, in order to be able to carry out their activities. This is one of the basic requirements of Art. 46 (2) of the Portuguese Constitution, which states that: “ Associations may pursue their objectives freely and without interference from any public authority, and they may not be dissolved by the State, nor their activities suspended, unless by judicial decision in the circumstances prescribed by law.” Clearly, restrictions on funding would represent interference in an NGO’ s activity. Certain governments also indicated to ODIHR that they gave funding to foreign defenders. The Slovenian EU presidency described the EU’ s European Initiative for Democracy and Human Rights, which will provide 16 million euros over the period 176 Poland’ s response to ODIHR’ s questionnaire, 2 June 2008. Copenhagen 1990, op. cit., note 25, para 10.3. 178 Ibid., para. 10.4. 179 Responses to ODIHR’ s questionnaire from Portugal, , 25 May 2008; Poland, 2 June 2008; Denmark, , 2 June 2008; Slovenia, 1 July 2008; Austria, 2 June 2008; the Holy See, 30 May 2008; Latvia, 28 May 2008; Switzerland, 23 May 2008; Slovakia, 26 May 2008; Germany, 30 May 2008; Finland, 1 June 2008; Estonia, 16 May 2008. 180 Portugal’ s response to ODIHR’ s questionnaire, 25 May 2008. 177 40