In Azerbaijan, the Parliamentary Committee on Labor and Social Policy set up a working group in September to draft a law on charitable activities.
According to the Azeri legislation charitable organizations are exempt from profit tax. However, so far there has been no procedure for obtaining the status of charitable organization. Absence of the said procedures has practically made it impossible to take advantage of income exemption for charitable organizations as well as NGOs. Thus, adopting a law on charitable activities will help CSOs present their concerns to be included in the law relating to charitable status and benefit from the tax exemptions.