41. States should provide tax benefits, and public support where possible, to not-for-profit associations.33 42. States that provide public support to associations, including in the form of tax benefits, shall ensure that funds and benefits are distributed in an impartial, non-partisan and transparent manner, on the basis of clear and objective criteria, and that the granting of funds or benefits is not used as a means to undermine the independence of civil society sphere. 43. Public support shall promote the equal ability to participate of all groups and individuals in society through support for associations working with and for marginalized, sociallyvulnerable and discriminated-against communities.34 44. Any body vested with the power to determine public support shall conduct its functions impartially and fairly. The procedures governing the operations of that body shall be clearly laid out by law. 45. All forms of public support shall be entirely transparent. 1. Such transparency includes clear publication of the relevant criteria and decision-making process, the amounts of funds awarded, their recipients and the grounds upon which funding decisions were made.35 2. Additional reporting requirements may be imposed in order to enable effective use and reporting of state funding. Such reporting requirements shall not be overly burdensome in relationship to the quantum of funding available, and shall be the same across organizations receiving similar quantities of funding. Support provided shall cover additional costs imposed by such requirements. 3. The levels of public funding available, both in total and to particular organizations, shall be clearly stipulated in advance. 46. Associations shall be able to approach the courts for review of a denial of funding if they believe the decision was taken unfairly. Reporting 47. Reporting requirements shall be constructed on the basis of the presumed lawfulness of associations and their activities, and shall not interfere with the internal management or activities of associations. 33 Public support includes not only direct financial support, but rather all forms of support, including material support, in-kind benefits, exemptions, and other forms of non-direct support. 34 Such groups include organizations involved in human rights protection, policy-making, monitoring and advocacy, the provision of social services, and other aims and activities. 35 Steps should be taken in particular to ensure all potentially interested organizations are made aware of the relevant criteria and any steps necessary to become eligible for such funding. Any steps necessary to become eligible for such funding should not be overly burdensome in relationship to the quantum of funding available.