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Mozambican Civil Society Within: Evaluation, Challenges, Opportunities and Action
3.2.5.2 Advocacy and Lobbying Activities
In principle the legal environment is favourable to the involvement of CSOs in advocacy and
lobbying activities. The INE census found that 25% of Non-Profit Institutions (NPI) operate in
the field of law, advocacy and policies and it is the second largest group after religious
associations, accounting for 53% of all associations.
However, participants in the consultations with stakeholders said that a degree of freedom for
advocacy could be seen in the country’s capital city but in the provinces and especially in the
districts opportunities for advocacy are much more limited. It is not a formal or legal limitation,
but rather constraints and forms of social and psychological intimidation that produce feelings
of inhibition, fear of reprisals and emotional unease.
The explanation for this is related to strong political competition between the country’s two
biggest parties, Frelimo and Renamo, part of which dates back to historical disputes, the armed
conflict, but also to current forms of ideological and political intolerance.
Consequently, the research found that more than legal and administrative impediments, there
are limitations of a social nature, a lack of clear, comprehensive and sufficiently transparent
norms. For this reason a score of 1.0 is proposed.
3.2.5.3 Tax Laws favourable to CSOs
On the whole there are no explicit CSO-favourable tax laws. However, as they are non-profit
entities, CSOs are in principle exempt from paying value-added tax (VAT) and other fiscal charges.
But the subject needs further study because there are already paradoxical situations indicating
that in practice the tax system is not as benevolent as might appear. During the major floods in
2000 there were cases of international organisations providing aid being faced with fiscal charges
that led them to suspend their support.
Moreover, as tax evasion is a widespread phenomenon it is difficult to distinguish incentives
from constraints in the tax system. For this reason a score of 1.0 is proposed.
3.2.5.4 Fiscal benefits for Philanthropy
There are no known fiscal benefits for philanthropic actions although the whole mechanism of
grants through non-budget channels should often benefit from exemptions. In reality, the available
evidence has produced a variety of different reactions. Some analysts feel that certain exemptions
provided to productive foreign companies are not justified, whereas other entities that should
benefit from such support are penalized.
Civil Society Index, Mozambique 2007
57