A/HRC/23/39 9. Legal frameworks and policies related to resources have a significant impact on the freedom of association; they can strengthen the effectiveness and facilitate the sustainability of associations or, alternatively, subjugate associations to a dependent and weak position. Moreover, for associations promoting human rights, including economic, social and cultural rights, or those involved in service delivery (such as disaster relief, health-care provision or environmental protection), access to resources is important, not only to the existence of the association itself, but also to the enjoyment of other human rights by those benefitting from the work of the association. Hence, undue restrictions on resources available to associations impact the enjoyment of the right to freedom of association and also undermine civil, cultural, economic, political and social rights as a whole. 10. The term “resources” encompasses a broad concept that includes financial transfers (e.g., donations, grants, contracts, sponsorships, social investments, etc.); loan guarantees and other forms of financial assistance from natural and legal persons; in-kind donations (e.g., contributions of goods, services, software and other forms of intellectual property, real property, etc.); material resources (e.g. office supplies, IT equipment, etc.); human resources (e.g. paid staff, volunteers, etc.); access to international assistance, solidarity; ability to travel and communicate without undue interference and the right to benefit from the protection of the State. 11. Due to word limit constraints, this section will primarily deal with the issue of financial resources, including monetary transfers, in-kind donations and other forms of financial assistance (hereinafter “funding”). The report covers financial resources provided by natural and legal persons, whether domestic, foreign or international, including individuals; associations, whether registered or unregistered; foundations; governments; corporations and international organizations (including United Nations funds and programmes). 12. In recent years, civil society actors have been facing increased control and undue restrictions in relation to funding they received, or allegedly received. Combined with the global financial crisis that has compelled some donors to reduce funding, this situation has, in many instances, led to a decline in the number of associations and a decrease in or readjustment of the activities of existing ones, or in worst cases, to the extinction of some associations. This problem is not isolated and exists in all parts of the world, usually as a result of undue restrictions occurring when an association: (a) seeks; (b) secures; or (c) uses financial resources; and these measures aim, in many cases, to silence the voices of dissent and critics. 13. This does not mean that associations do not have any obligations. Associations have to ensure that funds are used for the purposes intended and that they are transparent and accountable to their donors, according to the terms of their funding agreements. It is crucial that associations – like other sectors in society – work with integrity and ethically as a way of generating trust within the sector. In this regard, the Special Rapporteur refers to a number of civil society-led initiatives, such as the International Non-Governmental Organisations (INGO) Accountability Charter, which are valuable examples of the sense of responsibility shown by civil society actors. 14. The Special Rapporteur believes domestic, foreign and international donors also have responsibilities. Donors should pay due attention to the local political, social and economic context in which associations operate, particularly associations working with grassroots communities, marginalized and vulnerable peoples, and on “unpopular” or cutting-edge issues. Donors should also respect the autonomy of civil society organizations so that associations can address the needs and concerns of the population. The Special Rapporteur deeply regrets that some domestic public donors exclusively fund associations which support Government policies, despite the fact that the right to freedom of association, which is an essential component of democracy, underlies a pluralism of views. The Special 5