Study of the threats and vulnerabilities of the non-profit sector for the purposes of terrorist financing : final report

This study has three main objectives. The first is to analyse the measures taken by Member States to tackle the abuse or misuse of non-profit organisations (NPOs) for terrorist financing (TF) purposes, in particular those taken in response to the recommendations in the European Commission's 2005 Communication on the fight against terrorist financing through the non-profit sector (2005 Communication). The second objective is to identify any steps taken by the NPO sector to promote transparency and accountability, including the development of good practices. Finally, the third objective is to achieve a comprehensive understanding of the phenomenon of TF through NPOs, i.e. to understand the types of abuses to which these organisations may fall victim or in which they may be complicit, for TF purposes, as well as the degree of risk to which they are exposed and the potential effects of such abuses on them. The research was conducted in several stages : -A lengthy phase of research, data collection and analysis was required at the level of each EU Member State to understand the approach and legal framework adopted by each EU Member State to avoid/overcome abuse in the field; Simultaneously, the study team analysed the different types of abuse experienced by these NPOs, the level of risk to which they are exposed, and - to the extent possible - the number of identified or suspected cases in Member States; The team looked at the effects of these abuses on NPOs, as well as any measures or initiatives (regulatory or non-regulatory) taken by national authorities or any relevant stakeholders to combat the phenomenon. The team also explored the proportionality of those measures and their possible negative effects on fundamental rights.