Družboslovne razprave, Vol . XI (1995), No.19-20, pp.65-76
UDK: 338.46(437 .6) : 141 .142 : 364
Slovakia
EVA LAIFEROVA*
The article deals with the voluntary sector in Slovakia ., the development of
which is, on the one side, connected with the interests and needs ofcitizens,
and on the other, with the inability ofthe state to cope with civil demands.
History has shown that the voluntary tradition goes back, to the period of
the domination of collectivist and statist ideas. Facts and figures relating to
the voluntary sector include : the purpose, number and distribution of non-
profit organisations, their types according to activity, their different forms
(foundations, associations, networks, i .e. contacts and information chan-
nels with national, local and foreign administrations which represent an
important financial resource), and the economics of the non-profit organi-
sations. The article goes on to detail legal regulations, and national and
local policies. The article touches on the experiences ofself-help groups in
the health sector as well as the Slovak Humanity Council and the Youth
Council of Slovakia . In conclusion, problems facing non-profit organisa-
tions are described: the paternalistic attitude of the state, unsatisfactory
legislative and fiscal conditions, lack ofexperience and information and a
general inability to manage these organisations, as well as lack of resourc-
es. Solutions for a more effective voluntary sector lie in . better cooperation
with state institutions, the business sector and foreign . institutions, an im-
provement, in management capabilities as well as in the creation of a clear
mechanism for the provision of grants .
Keywords: Slovakia, voluntary sector; history ofthe third sector in Slovakia,
types of non-profit organisations, funding, social networks
Introduction
One of the significant positive consequences of changes in Slovakia is the develop-
ment of the third sector, which includes nonprofit nongovernment organizations
such as foundations, civil associations, co-operative groups, clubs and corpora-
tions . Such groups give evidence of progressive, though not simple, revitalization
of civil society in Slovakia . The nonprofit sector plays an important role in inten-
sifyingng the plurality of democracy and development of a market economy .
The development of the third sector in Slovakia is connected with two basic
influences. On one side, there are interests and needs of citizens, for which the
great historical changes have opened the way to establish alternative institutions
with diverse missions and goals . One the other side, the institutions and organi-
zations of the state are not able to cover civic demands . To a certain extent, it is
owing to the quantity of social, economic and technological changes emerging in
* Department of Sociology, Faculty of Arts, Comenius University Bratislava, Šafarikovo
nam.6, 81806 Bratislava, Slovakia .
I
EvaLaiferova
the society, but it is also the consequence of a certain crisis of confidence in state
institutions. The effect of such tendencies is the global growth of the third sector
organizations which are the relationship between the state and its citizens . Pow-
er in active citizens, who have decided to resolve their own affairs with their own
resources: whether it is the protection of basic human rights, the improvement of
the environment, mutual aid and solidarity with neighbors or the necessity of
satisfying cultural, religious and other needs. So, despite the strong inertia of
etatisme in relation to the civic sphere in Slovakia, the current changes and ten-
dencies can be considered as irrevocable and among the most decisive in the proc-
ess of forming a civil society .
History of the Third Sector in Slovakia
The existence of the third sector in Central Europe and also in Slovakia is con-
nected with more than just the fall of communism after 1989 . It has its own spe-
cific tradition going back to the period of the domination of collectivism and
etatisme ideas . In spite of the fact, that individual historical sources registered
during the past centuries are based on not very exact or authentic data ; generally,
it is agreed that various forms of religious, civic, regional, local community self-
help, and educational organizations have existed in Slovakia (once called "Upper
Hungary") since the middle ages . Historically religious activities were prevalent .
With the development of industry and the expansion of education and culture
(the period under the rule of Maria Theresia and Joseph the Second) clubs and
associations, especially of cooperative, education and cultural character were
formed. For example, in 1878 during the political, social and cultural oppression
of Slovakia by the Austrian-Hungarian Monarchy, there were 3,995 registered
associations with 672,000 members in all of Hungary (Mannova, 1991) . A hun-
ched years later, during the communist government, there were only less than a
hundred official registered organizations . The authoritarian and paternalistic
character of the communist state was at the same time confronted by very low
tolerance to pluralism and also pluralistic social subjects . Efforts were made to
incorporate all the organizations in the National Front in order to control and
manage their activity by the state and the Communist party .
Nearly all NPO's in Slovakia were founded after 1989 . Before 1900 only two
have continued to exist . They are the ZIVENA - the corporation of Slovak women,
and the CORPORATION OF SAINT ADALBERT (church organization) . From
the period of 1900-1945, 14 organizations exist today (2 .9%) including the CATH-
OLIC UNITY OF SLOVAKIA, SLOVAK CATHOLIC CHARITY and SLOVAK RED
CROSS. From the period of 1946-1990 there are only 7 .4% of organizations still
existing the as INTERNATIONAL ASSOCIATION FOR STUDENTS IN ECON-
OMY AND TRADE, SLOVAK UNION OF NATURE AND LANDSCAPE PRO-
TECTORS, and various sport clubs . The period after 1990 is illustrated in
Table 1 .
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DR, Vol.XI(1995)19-20
	 Slovakia
Table 1. Year of establishing organizations .
PERIOD
	
NUMBER OF
ORGANIZATIONS
till 1900 2 (0.4%)
1900-1945 14 (2.9%)
1945-1958 9 (1.9%)
1959-1968 9 (1.9%)
1969-1979 8 (1.7%)
1980-1989 9 (1.9%)
1990 67 (14 %)
1991 65 (13.6%)
1992 85 (17.8%)
1993 102 (21.4%)
1994 375 (44.0%)
Not Known 107 (22.4%)
Total 852 (100%)
As is illustrated above, more organizations have been established during the last
5 years . As is the case with any organization we don't know if they will survive .
Some of them were established only as support for one concrete project, such as a
culture event. Other survey sources, however, have registered considerable big-
ger numbers of nonprofits (Les, 1994) .
Description of the Nonprofit Sector in Slovakia
Third sector organizations are based on the right of associating, of cooperating,
on the right of free opinion and they provide a mechanism for citizen public initi-
ative. They are important in such areas as charity, humanity, culture and educa-
tion, environment, safeguarding of human rights and environment.
One important role in the development of this sector is played by foreign insti-
tutions and organizations, especially by the program PHARE of the European
Union, through the support of the CIVIL SOCIETY DEVELOPMENT FOUNDA-
TION and the PHARE DEMOCRACY PROGRAM . Registered organizations can
apply for a subvention in defined areas of activity. The subvention, however, can-
not be allocated to organizations whose domain is culture or leisure . The appli-
cant must give evidence, that at least 30% of project funds will be covered by
other resources . The Civil Society Development foundation does not grant re-
sources for state programs . It is managed by a Board of Directors composed of 7
volunteers .
The most active organization in Slovakia, which collects data, runs as a clear-
inghouse, arranges meetings and joins in the research of nonprofit sector, is SAIA-
SLOVAK ACADEMIC and INFORMATION AGENCY. It has at its disposal the
complex statistical evidence about the nonprofit section .
DH, Vol .X1(19c)5)19-20 6 7
Eva Laiferova
Number and Distribution of Nonprofit Organizations
At the present time, it is difficult to characterize precisely the origin and number
of individual types of NPO's . For the present, the unique and completed directory
of NPO's, published in Slovakia by means of SAIA, gives addresses of 852 organ-
izations, from which they have received relatively complete data, from a total of
6,000 distributed questionnaires . This directory is divided into two parts : founda-
tions (232) and other nonprofit organizations (620) . The mentioned distribution
follows the character of the Slovakian legislature which only distinguishes two
basic categories of NPO's . The directory reflects of self-identification of organiza-
tions .
Main Types of NPOs According to Activity
From the point of view of the orientation of the NPO's, the following groups can
be differentiated :
1. Humanitarian and charitable organizations : e.g. Peace Society in Slovak Re-
public, World for Children Fund, HOMO HOMINI . . .
2. Educational and cultural organizations : e.g. Academy of Education, BIOEKO
fund, Open Society Fund . . .
3. Youth and children organizations : e .g. IUVENTUS, Fund for Development of
Youth Sport and Culture, Children Fund . . .
4. Environmental organizations : e .g. Ecology Fund, Tree of Life Club, GEOEKO
Fund . . .
5. Human rights and minority organizations : e.g. DEMOCRACY, FREEDOM,
Minority Right Groups-Slovakia, Slovak Humanity Council . . .
6. Family, seniors and women organizations : e .g. PRO FAMILIA Foundation, Uni-
ty of Pensioners in Slovakia, Zivena-Association of Slovak Women . . .
7. Organizations for handicapped people and chemical dependency : e .g. League
against AIDS, Abstinents Club, MANNA Fund, Benedict Agency . . .
8. Homeless, unemployed people and prisoners : e.g. MOTOHUMANIC Fund,
HUMANITA Fund, EMMANUS Center, Jensus for everybody. . .
9. Service organizations for NPOs : e .g. SAIA
Foundations
Of the registered foundations (232), the majority of them are providing activities
in education, cultural development and in youth organizations : more in charity
and humanity, less in the field of environment, human rights and minority af-
fairs . Some of the foundations cover various categories of activity, but from the
point of view of a clear classification, we have placed them in types according to
their primary activity.
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DR, VoI .XI(1095)19-20
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Other Nonprofit Organizations
The other groups of NPOs can be differentiated like foundations . The most pre-
vailing types are educational, cultural and youth organizations, in comparison
with charity, humanity and service organizations .
Both types of NPOs (foundations and another NPOs) could be distributed in
detail according to their activity, demographic categories and age groups .
Social Networks of Nonprofit Sector
An important component of the social networks of nonprofits are the contacts
and information channels which connect them with national and local adminis-
trations. They are an important financial resource which assists in meeting fi-
nancial demands of individual organizations . Local resources include :
a. foreign foundations or programs registered in Slovakia : e .g. Open Society Fund,
Environmental Partnership for Central Europe, Partners for Democratic Change . . .
b. inland organizations providing fmancial resources : e .g. Slovak Humanity Coun-
cil, Youth Fund, Hope Account
c. State funds providing financial resources : e .g. State Culture Fund PRO SLO-
VAKIA, State Environment Fund, State Physical Culture Fund . . .
d. grant commissions: e .g. Ministry of Labor, Social Affairs and Family, Ministry
of Health Services, Ministry of Environment . . .
e. inland enterprises : banks, state enterprises, investment societies, private en-
terprises, businessmen, privatization funds, lotteries . . .
f. private persons : representatives of political life, individual citizens, and anonyp
mous donors .
Subventions for nongovernmental organizations given by government in 1994
were granted by the following departments : Ministry of Environment, Ministry
of Culture, Ministry of Labour, Social Affairs and Family, Ministry of Interior,
Ministry of Health Services, Ministry of Education and Science, Ministry of Jus-
tice and the Ministry of Agriculture .
Currently one could characterize the government general grant distributing
policy to the nonprofit sector as missing . Nongovernmental organizations receive
support from the state in a relatively complicated form . In some departments the
state has reduced support for the third sector two or threefold (e.g. Ministry of
Labor, Social Affairs and Family, PRO SLOVAKIA Fund) .
A part of the nonprofit sector is influenced by its foreign contacts and foreign
financial resources . Besides SAIA, which has cooperated for long time with for-
eign countries, the collaboration of other NPOs could be characterized as just
beginning . The number of such NPOs is about 15 .9 per cent of the total number
of NPOs . In spite of a relatively small number of them, such NPOs indicate a new
drive to get foreign experiences, help and knowledge .
Examples of foreign resources are :
a. American foundations : e .g. Civil Society Fund, Rockefeller Brothers Fund, The
A.W Mellon Foundation . . .
b. European foundations : e .g. Council of Europe, Charities Aid Foundations-Char ities Know How Fund, Westminster Foundation for Democracy ..
DR, Vol.XI(1995)19-20	 69
Eva Laiferova
c. Japanese foundations : The Sasakawa Peace Foundation-The Sasakawa Central
Europe Fund
d. International institutions : these institutions associate with particular national
institutions, provide support services to national institutions as well as some grants
(Nonprofit, April, 1994: 12)
e. Anonymous foundations; there are American and European foundations, which
want to remain anonymous for various reasons, but they give grants to NPOs .
An important component of the social networks are services they provide to
third sector organizations . The organizations most well known is the SAIA, but a
spectrum of services are also provided by organizations such as Slovak Humanity
Council, Youth Council of Slovakia, and Life Tree . Actually, SAIA provides infor-
mation and services for scholars interested in visiting foreign countries ; it dis-
tributes books as a gift from United States, organizes the seminars . In 1993 it
began to organize training for organizations of the third sector . The project was
carried out in cooperation with SUPPORT CENTERS INTERNATIONAL, Wash-
ington, D.C. The Center created a working group "Service Center of the Third
Sector", which takes care of needed activities . It created and developed a data-
base as a first step and published the first version of the NPOs directory is Slova-
kia . It has also developed publication activities including the JOURNAL
NONPROFIT, which is published as a monthly periodical, and a publication titled
"For Vital Volunteer Sector : International Proclamation of Basic Principles" (Johns
Hopkins University, 1994) which contains principles to follow for NPOs .
Slovak Humanity Council
It is represented by 116 humanity and charitable organizations, foundations and
funds. Its activity is focused on support of volunteers interested in dealing with
handicapped and social dependent groups of citizens . Further, they are oriented
toward social dependent groups, such as children in juvenile homes, homeless,
refugees, social welfare families, a part of the pensioners, on help for single moth-
ers, on prevention of drug addiction, AIDS etc. (Slaby, 1994) .
Youth Council of Slovakia
The Youth Council of Slovakia (YCS) is a service organization for a substantial
part of the 252 registered civil youth associations in Slovakia . The structure of
these organizations can be divided into 4 groups : professional, political, special-
interests, and children organizations . YCS represents the only national youth
council in Eastern Europe, which has continually existed . It has an international
reputation partially because it is a member of important European and world
youth structures . It is also active in the legislative, and social sphere .
The most recent initiative is the Foundation for Support of Studies in Trnava,
which was established at the beginning of 1994 . This foundation offers training
programs in the form of seminars, workshops, meetings etc .
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Economy of Nonprofit Organizations
The law that regulates the economy of foundations and civil associations is very
important and complicated . The Commercial Code canceled the No.13 sections 1
and 16, and section 3 of the Law about association of citizens No .83/1990, which
referred to a modification in the Economic Law-Part IV concerning the economy
of social organizations (Magurova, 1994) . A revision of the economy law for foun-
dations is still in a procedure . The workers of foundations and civil associations
are required to search for information on what is allowed or forbidden to founda-
tions and civil associations . Actually, the most important question for all is the
possibility or not to have a commercial activity. The foundations have no prob-
lems when seek a permit to start commercial activities, but it is difficult for civil
associations. The wording of the Law No .83/1990 about "business activity" is not
precise and sufficiently specified . In practice, the state Business Office is the only
instance to interpret the law. Foundations and civil associations must also keep a
daybook, book of claims and obligations, subsidiary books about other compo-
nents of property and about liabilities in labor relations . Many concrete items
must also keep a daybook .
On the basis of the above mentioned business regulations, the nonprofit or-
ganizations have no possibility to develop commercial activities and many of them
must fight every day to survive. The public is informed about their situation only
sporadically because the direct mass media influence is very limited and concenp
trated on a promotion of charitable, religious, humanitarian, educational and culp
tural events . Contradictory reactions of the public are usually evoked through
activities of environment protectors, which are meeting with authoritarian lob-
bies of economic and political subjects (e.g. problems of the construction of nucle-
ar power plants, water dams . . .) . Generally, the public is accepting the activities of
the voluntary sector in very diverse ways and in diversified threshold of sensitive-
ness in face of concrete problems .
The educational and humanitarian activities have been developed in accord-
ance with the Slovak tradition of social solidarity which was a representative part
of the national culture .
Legal Regulation
The legal situation concerning the third sector in Slovakia is complicated and
unclear. According to the old federal Law No .83/1990, Civil associations must be
registered at the Ministry of Interior. New foundations are regulated by enact-
ment of the No .20b-20e of Civil Code . Unfortunately, there is still no specific laws
on foundations . However, there is a version of the law on nonprofit organizations,
which was presented to committees of the National Council in 1994 . According to
the latest information, it was supported by a great number of the former deputies
in the National Council. The existence of NPOs is charged by a limited legislative
framework for their activity . The tax laws relating to business subjects creates
only minimal space for sponsoring of nongovernment organizations . In addition
NPOs must pay a VAT from 6% to 25% for services, equipment and donations,
which come from abroad. Social and health insurance contributions of employees
DR, VoI.XI (105)19-20
	
71
Eva Laiferova
must be paid at the rate of 38% which represents an immense financial burden,
from which the NPOs which are not exempted in comparison with government
organizations (Kostalova, 1994) .
Expected legislative regulation could promote the transformation process,
namely in social, health, scientific, cultural and sport activities of the third sector,
because businesses would receive tax remissions for sponsoring nonprofit organ-
ization. At the same time, it would be desirable to abolish discriminatory condi-
tions in the insurance system, because NPOs are at an disadvantage in comparison
with state organizations : and it would be desirable cancel the VAT in relationship
to NPOs .
The financial situation of NPOs is complicated by :
•
	
disproportionate tax of business sphere, which could meaningfully help the third
sector,
• contributions of the third sector to National Security and funds, which remove
financial sources from this sector,
• value added tax, which the third sector pays to the state, in spite of not receiv-
ing financial support from the state and receiving financial support mostly from
sponsors (according to information by Galik, 1994) .
National and Local Policy
The actual government makes policy for the nonprofit sector in a juridical sense .
The state does not exceedingly support the development of the nongovernmental
sector explicitly, but on the other side it does not make confrontational efforts in
its disfavor. The relationship between the national and local policy as it relates
the third sector can be characterized as rather dispassionate . The nonprofit or-
ganizations seen to be of marginal interest to actual Slovak administration, be-
cause it does not speed up the acceptance of the bill about nonprofit organizations,
nor the modification of fiscal conditions on behalf of nonprofit organizations, nor
on behalf of the business sector as a potential source of donors . The mutual coop-
eration between the government and the nonprofit sector operates in the above
mentioned sectors of education, health, environment, and culture, and to a cer-
tain extent within the Ministry of Foreign Affairs, e .g. of its special department,
on the basis of agreement at the inter-governmental level . It is related to an
agreement with the European Union that obliges Slovakia to provide support for
specific forms of activity within the nongovernmental organizations (e.g . on be-
half of the Civil Society Development Foundation, financed by the PHARE Pro-
gram) .
The possibilities of supporting the nonprofit sector by local administrations
depend mostly on financial resources, which are actually very limited due to great
restriction on municipal budgets .
As illustration of the activity and development of the nonprofit sector in Slo-
vakia, we have chosen two examples of various activity fields :
1. youth organizations in Slovakia,
2. self-help organizations in the health sector.
Contemporary youth organizations present a colorful mosaic composed of dozp
ens of entities in a civic society. All 64 registered youth associations represent the
72 DR, VoI .XI(1995)19-20
Slovakia
institutional embodiment of real group and social interests of the youth . (The
state applies a principle of subsidiarity towards all of them without any excep-
tion.) Besides youth organizations that are close to parliamentary political par-
ties, there are various special-interest, professional, religious and charitable, and
beneficial youth associations . The list of members of the YOUTH COUNCIL OF
SLOVAKIA includes about 40 bodies, that claim to be youth associations or to be
aimed at working with young people . The YOUTH COUNCIL OF SLOVAKIA as a
union of youth associations partners with the state during the most important
periods of the decision making process . In the governmental politics of Slovak
Republic, as it relates to young people, the priority is given to public participation
of young people aimed at concrete areas of social life, or eventually on marginal-
ized social groups of children and youth . But the real distribution of financial
support among various programs did not match the degree of seriousness of re-
spective problems of youth in this country . As a rule, the financial subsidy was
granted to the well arranged projects which guaranteed the bringing of the pro-
gram into reality. On the basis of the sociological research, made by the Institute
of Sociology in 1993, the activities of youth associations working with young peo-
ple are oriented in the following problems : alcoholism, prostitution, delinquency
and criminality (34 .1%), preservation of nature, environmental and cultural mon-
uments (18 .6%), work with disabled young people (9.8%), free time and interest-
oriented activities (9 .5%) and work with unemployed young people through
information services, clubs, and training (9 .1%) . Our population tends to accept
quite well not only the financial support of youth organizations activities, but
also the structure of problems which the youth work is focused on . Citizens give
much more attention to the problems of saving young people from negative social
phenomena and tend to accept less frequently the actual massive support for
developing the international contacts of youth . The substantial part of governp
mental subsides was allocated for the programs of developing international conp
tacts (20.8%), and for free time interest-oriented activities of children and youth
(45.1%). According to the Ministry of Education's instructions, one part of the
financial subsidy was allocated to protective (6 .9%) and supporting programs
(16.1%), which could reduce the actual social problems of youth emerging during
the transformation process in our society . In Slovak Republic, there are two basic
documents - Principles of State Policy in Relation to the Youth, and Program of
Protection and Support of the Youth - which contain new, relatively stable stand-
ards stipulating the relationship between the state and the civic associations .
These documents review various problems of the youth and the regulations gov-
erning the distribution of the state financial funds in interests of development of
the work with youth.
Activity Experiences of Self-Help Groups in Health Sector
Within the health sphere, there has been during recent years a spontaneous growth
of emphasis on social responsibility of individual persons and groups in taking
care of their own health . The phenomenon of self-help is characterized by people
sharing in the same situation, position, symptom or experience . To rely upon
one's own forces with the same intensive devotion, carefulness and responsibility
DR, VoI .X1(I995)19-20
	
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Eva Laiferova
toward other members of society both actual and potential ones, is typical . People
with different health handicaps found themselves in a new personal and social
situation after 1989 . In 1992, the Information Center of self-help groups, on the
grounds of the Red Cross, was established in Bratislava . The mission of this cent-
er is as follows :
•
	
to register all self-help groups and the self-help movements, which are engaged
not only in health but also in social problems ;
• to secure the communication and its mediation inside the system and to enable
the external communication ;
• to give information, regulation, immediate help, and to provide health-educa-
tion information in non-traditional forms .
Until 1989, there were some patient clubs, which were initiated mostly by the
health sector. In Bratislava there is the A-club, which has a more than 20 year
tradition in the treatment of alcoholism . Further, the Cardio-club was established,
associating persons after heart-operations and persons with cardiovascular disor-
der. At the beginning of 1990, the Venus-club was established on the initiative of
the League Against Cancer and represents a voluntary association of women,
which have undergone the radical operation on the breast . The ILKO-club associ-
ates patients after gastrointestinal and urinary tract operation . In certain dis-
tricts of Bratislava, there are clubs of diabetes patients . A very efficient activity
was developed by the Club For People With Multiple Sclerosis, by the Club of Deaf
People, and by the Club of People With Alergics .
Within the research of self-help groups, there were six registered types, ac-
cording to the most frequent life problems of respondents, as follows : 1. nourish-
ment, 2 . financial situation, 3 . style of life, 4 . medical aids, 5 . human relationships,
6. medications .
The handicapped people receive help sporadically from the following : relatives,
club-friends, physicians, institutions . According to their own declaration, the re-
spondents would rather have :
1 . A better model of social and health care .
2. Financial compensation for their handicap .
3. Better information about care possibilities .
The results gained by this research indicate a wide scale of problems which
must be solved by chronically diseased people and their families . According to
answers of respondents, they expect the help in solving their situation by imple-
mentation of the health and social measures, which must be now supplied by the
family.
Critical Assessment
In spite of all the effort and success the nonprofit organizations have gained dur-
ing their short history in Slovakia, we must admit the existence of a number of
barriers and problems which make their work more difficult. These limitations
can be divided into the following groups :
1. The paternalistic attitude of the state, deeply rooted in Slovakia, is widely
accepted by the population . People expect the solution of their problems to a great
extent by intervention of state institutions and the administrative bureaucracy
74 DR, Vol.Xl(1995)19p20
Slovakia
from the highest to local level . We must differentiate the situation in different
regions of Slovakia, in various social groups and also the character of demands or
interests of these groups. To change this paternalistic view is a long-term task .
2. A serious problem, which we have already noticed, represents the unsatisfacto-
ry legislative and fiscal conditions, which have not changed much since the begin
ning of the 1990's. The possibility of this situation changing depends also on the
ability of activists and representatives of nonprofit organizations to acquire polit-
ical authority subjects . It also depends on individual free will and interest of rep-
resentatives at the national and local levels and how much and in what time horizon
they will be interested in changing the conditions for the benefit of the nongovern-
mental sector.
3. A certain barrier to efficiency of nonprofit organizations is represented by the
lack of experience, information, and general ability to manage the very complex
activity connected with the functioning of these organizations .
4. Probably the most difficult obstacle for the majority of nonprofit organizations
is to gain financial resources, which are for most of them hard to access . This is
the cause of a short existence for many of them . The actual structure of fiscal
legislation is especially disadvantageous as it relates to donor's activity, therefore
it insufficiently stimulates the subjects to support and help the nonprofit sector .
A duty of the VAT payment and its amount (25%) relates to both profit and non-
profit organizations . It is discrimination of this sector, namely in the case of gifts
for NPO's coming from abroad, when some of them become insolvent due to pay-
ment of the determined VAT (e.g . for charitable, health or educational organiza-
tions) .
5. The cooperation with governmental institutions seems to be questionable, with
some state departments allowing more access than others . The most active are
the Ministry of Environment, Ministry of Labour, Social Affairs and Family and
Ministry of Health towards the nonprofit sector . For this reason, in 1991, at the
conference in Stupava, there was established a committee of 16 members, which
should :
1. Advocate for nongovernmental organizations in order to improve legislative
and tax conditions .
2. Influence the state of public information about initiatives and activities of the
third sector and its importance for development of a democratic society .
In order to make the work of NPOs more effective, it is necessary :
1. To improve the knowledge in the framework of the third sector and in commu-
nication with state institutions, the business sector and foreign institutions .
2. To improve the management abilities of workers in nongovernmental organi-
zations .
3. To support the creation of an effective and clear mechanism of providing grants
for nongovernmental organizations from the state budget.
The problems of the nonprofit sector were discussed at the Third Conference
in Stupava in April 1995, where great attention was paid to the cooperation be-
tween the nonprofit sector and the governmental institutions .
There are difficulties in the sphere of promotion and information activities of
nonprofit organizations. There is good cooperation between the service organizap
tions and the individual nonprofit sector. Much worse is the information about
problems and a proper promotional activity through the mass media . The frep
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75
Eva Laiferova
quent mediator became SAIA . Generally, the nongovernmental subjects are rath-
er on the margin of mass media interests .
Conclusion
The important role of nonprofit organizations is to revitalize the relations be-
tween the citizens and official social structures . The basis of this connection are
relations in the form of solidarity.
Under the conditions in Slovakia, we can identify various forms of solidarity
and its important role in the process of transforming the image of civic society .
These changes are manifested by the self-consciousness and mobilization of citi-
zens' abilities, power and enthusiasm for reaching concrete goals, represented by
charity, self-help, various forms of support and help to neighbors, to people falling
into trouble .
In the case of Slovakia, the acceleration of legislative changes and fiscal legis-
lation on behalf of foundations, but also of other nonprofit organizations and
business subjects, should be of great importance . These changes could be evoked
quickly, if a favorable climate for accepting these legislative norms existed . The
objective social requirement of the development of a nonprofit sector is quite
legitimate under conditions of a democratic, pluralistic society. It remains to hope,
that Slovakia will follow the trend leading to pluralism of civic activities in non-
governmental structures, under the support of official representatives, which pro-
claim the acknowledgment of Western values .
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