A/HRC/20/27 71. As far as political parties are concerned, the Special Rapporteur considers that different rules may be applied. In any case, rules governing domestic funding and resources must be non-discriminatory and their implementation should not be arbitrary, with a view to not jeopardizing the independence of political parties and their ability to genuinely compete in elections. Foreign donations may be regulated, limited or prohibited to avoid undue influence of foreign interests in domestic political affairs. 72. The Special Rapporteur indicates the necessity for States not resort to tax pressure to discourage associations from receiving funds, notably from abroad. On a positive note, several States provide tax and other exemptions and privileges for associations (e.g. Bulgaria and Lithuania). 5. The right to take part in the conduct of public affairs 73. Article 71 of the Charter of the United Nations provides that “the Economic and Social Council may make suitable arrangements for consultation with non-governmental organizations which are concerned with matters within its competence”. General comment No. 25 (1996) on the right to participate in public affairs, voting rights and the right of equal access to public service further provides that “the right to freedom of association, including the right to form and join organizations and associations concerned with political and public affairs, is an essential adjunct to the rights protected by article 25” (para. 26). In Lithuania, article 4 of the Law on Procedure for Drafting Laws provides that all legal and natural persons shall have the right to submit proposals on drafting of a legal act. Both individuals involved in association and the association itself must be protected by international human rights law and shall be able to participate in the State‟s decision making process. This is particularly crucial for unions as the right to bargain collectively is a fundamental right, which is enshrined in ILO Convention No. 98 (1949) on Right to Organise and Collective Bargaining. In this regard, the Special Rapporteur recognizes that best practices are those that allow for genuine social dialogue with meaningful negotiation. 74. Furthermore, when State authorities intend to regulate the framework governing associations, beneficiaries of the law should be key partners of the drafting process. In Serbia, the law on association was prepared by a working group composed of representatives of the Ministry of Human and Minority Rights, and of associations. On another note, the 2011 New Zealand Disability Bill was reportedly drafted with the participation of the Disabled Persons‟ Association. 6. Termination, suspension and dissolution of associations 75. The right to freedom of association applies for the entire life of the association.43 The suspension and the involuntarily dissolution of an association are the severest types of restrictions on freedom of association. As a result, it should only be possible when there is a clear and imminent danger resulting in a flagrant violation of national law, in compliance with international human rights law. It should be strictly proportional to the legitimate aim pursued and used only when softer measures would be insufficient. 76. According to ILO jurisprudence, decisions to dissolve labour organizations “should only occur in extremely serious cases; such dissolutions should only happen following a judicial decision so that the rights of defence are fully guaranteed”.44 The Special Rapporteur values as best practice legislation that stipulates that such drastic measures be taken by independent and impartial courts. In the United Republic of Tanzania, the case of 43 44 18 European Court of Human Rights, United Communist Party of Turkey and Others v. Turkey, No. 19392/92, para. 33. Digest of decisions and principles, para. 699.