A/HRC/32/20 (e) Provide training and guidelines for public officials to support timely and effective consultation processes. 88. In the context of the provision of long-term support and resources for civil society organizations, Member States should: (a) Recognizing that undue restrictions to funding is a violation of the right to freedom of association, ensure that civil society actors can seek, receive and use funding and other resources, whether domestic or foreign, without prior authorization or other undue impediments;69 where no restrictions on the receipt of foreign funds apply to State institutions or businesses, the same should apply to civil society organizations; (b) Provide core flexible funding to civil society organizations, with simplified procedures, and channel any funding for civil society activity via open and transparent processes; (c) Within the framework of diligent financial practices, adopt tax exemptions for civil society organizations and tax incentives for donors and facilitate favourable banking terms that allow for cross-border transfers; (d) Integrate human rights and civic education in curricula and training programmes at all levels. B. For regional and international entities 89. Regional and international entities should: (a) Ensure safe premises for civil society and provide advice in cases of threats, intimidation or reprisals; (b) Throughout their activities and processes, provide for the effective participation of civil society, in conformity with international standards of nondiscrimination, the freedoms of expression, association and peaceful assembly and the right to participate in public affairs; (c) Expand the transparency, through such means as webcasting, of public meetings, including, for example, meetings of the Committee on Non-Governmental Organizations of the Economic and Social Council; (d) Mainstream regular monitoring, review and public reporting on civic space issues and challenges across all entities. 69 See http://freeassembly.net/wp-content/uploads/2015/05/Funding-report-factsheet-final.pdf. 19