A/HRC/44/50/Add.1 IV. Exercise of the right to freedom of association 54. Sri Lankan civil society is comprised of a wide and varied set of organizations and associations, including approximately 1,500 non-governmental organizations (NGOs) registered nationally, with many more working at the district and divisional levels. These include organizations working on post-conflict rehabilitation and reconciliation, disappearances, women’s rights, LGBTQI+ inclusion, land rights, environment, natural resources, freedom of expression, minority rights, corruption, development and education, among others. 55. He was especially happy to see a promising trend of associations organizing themselves at a local level into community consortia, pooling knowledge and resources, and providing mutual support in order to create a strong and vibrant civil society culture. He was glad to meet with the NGO Consortium of the Jaffna district, hearing information on common concerns and group initiatives undertaken in the area with regard to various human rights, transitional justice and development issues. A. Legal and institutional framework 56. The right to freedom of association is stated in article 14 (1) (c) of the Constitution, subject to the limitations outlined above, including the extension of the right only to citizens of Sri Lanka rather than to all those under its jurisdiction. 57. While registration is not necessary for an association to operate, there are a number of methods of legal incorporation under Sri Lankan law, including as an NGO under the Voluntary Social Service Organizations Act No. 31 of 1980, or as a society or not-for-profit company under the Companies Act No. 7 of 2007. He is, however, concerned about reports he received, which stated that unregistered organizations often face difficulties in opening bank accounts, accessing funding and obtaining visas for expatriate staff. 58. Some tax benefits are available to registered NGOs. The NGO Secretariat, which was established to oversee and monitor the work carried out by NGOs, provides additional support in obtaining visas for employees; however, registration also carries with it increased obligations for organizations, such as unreasonably burdensome reporting obligations. NGOs are also required to provide large amounts of information, including personal information of its members, when registering. 59. During his visit, he found it challenging to locate clear guidance on the required steps and information necessary to register an NGO at the national, divisional and district levels alike, creating a barrier to registration for smaller NGOs without sufficient capacity to direct their limited resources towards the process. While the Special Rapporteur was provided with a booklet outlining the procedure, the booklet was produced by civil society actors, rather than by the Government, leading him to believe that such an initiative was needed and clearly had demonstrated value. He was, however, pleased to see the recent establishment of an online registration process for NGOs at a national level, which simplified the process somewhat. 7 60. There are currently three levels of NGO registration available under the Voluntary Social Service Organizations Act: national, district and divisional. NGOs that wish to register must do so at the national level if they are registered in any country outside of Sri Lanka, if they receive any foreign funding or if they operate in more than one division or district. For district and divisional registrations, NGOs must operate in only one administrative district or divisional secretariat area, respectively. 61. Approval to register at the national level is conditional upon prior receipt of a security clearance from the Ministry of Defence, demonstrating that a national security element to NGO management still remains. In cases where security clearance from the Ministry is not provided, registration will be refused. The Special Rapporteur was informed 7 10 Available at www.ngosecretariat.gov.lk.