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Mandatory 10% levy on funding for associations and foundations in Mali

Event Summary

By an order and its implementing decree dated 13 March 2026, the Government of Mali established the National Agency for Local Authority Investment (ANICT). This new public body is responsible for supporting investment at local level, in particular by assisting local authorities in the mobilisation, management and monitoring of the activities and resources of associations and foundations. Furthermore, the ANICT has been entrusted with a role of providing technical support to the administrative oversight framework for associations and foundations, thereby strengthening the institutional mechanisms for supervising the voluntary sector.

The adopted legislation also introduces a significant measure: a levy of 10% on funding for projects run by associations and foundations, presented as a contribution intended to cover the costs of managing, monitoring and supervising their activities. According to the authorities, this provision is part of a wider effort to enhance transparency, ensure the traceability of resources and improve the governance of funding.

However, this measure is raising concerns among civil society actors and international NGOs. Several questions have been raised regarding its proportionality, given the lack of a clear justification for the rate applied. Concerns have also been expressed regarding its potential impact on the resources available for the activities of associations, particularly those working in sensitive areas such as human rights or humanitarian action. Finally, some observers highlight the risk of an indirect infringement on the financial autonomy of organisations and, more broadly, on freedom of association, should this levy restrict their capacity for action or deter funding.

 

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