The book is an issue of the Bulgarian Center for Not-for-Profit Law, realized with the Open Society Institute - Sofia support.

The publication is a second updated and complemented issue. It was printed in 2004 for the first time in order to describe the acting by that time tax regime for NGOs. It incorporated questions and answers on the general duties of all taxable persons, as well as on the sanctions for their non-observance, taxation of economic and non-profit activities, the taxes at the source and the patent tax, the taxation of donations and donors and different types of local taxes and fees.

The new edition covers the matters included in the previous one, but they are organized in a new manner and are complemented with new examples. Key part of the new edition is the explanation of the new moments in the tax framework for NGOs for 2006, regarding the amendments to the substantive tax laws, the adoption of the Tax and Social Security Procedure Code, respectively the changes in the registration procedure of the legal entities for taxation purposes.