General provisions
By law,  public associations cannot apply to the state agencies for obtaining financial and other benefits, the benefits are set forth in normative acts (the exception is youth and child public associations which receive funding from abroad).
In accordance with the Law of the Republic of Belarus No.305-З "On state support to youth and child public associations" adopted on 9.11.1999, youth and child associations may receive into use for the period of their activity the state property for implementation of their statutorial goals. Republican and local executive and administrative bodies may set benefits for youth and child public associations related to the use of property in their disposal. Expenses of state organizations related to providing beneficial of free use of buildings, offices, constructions and equipment for youth and child public associations may be reimbursed by state and local executive and administrative bodies within the framework of budget assignments provided for support of youth and child associations. According to the law, in order to obtain such benefits youth and child public associations shall comply with the following requirements:

• Youth association shall unite citizens of up to 31 years of age (no less than 2/3 of the total number of members) or it shall be a child association of citizens of up to 18 years of age (no less than 2/3 of the total number of members). Organization shall express specific interests of these groups of citizens, and its statutorial activity shall be directed at securing social formation and development of children and youth; or this shall be an association (union) of youth and/or child associations;
• International or republican association shall have no less than 300 members or the project submitted by the association for financing shall provide social services for no less than 300 children and/or young citizens. Local association shall have no less than 50 members or the project submitted by the association for financing shall provide social services for no less than 50 children and/or young citizens;
• The association shall be supported by the state and be included into the state/local register of youth and child associations, which receive state support. The name of a youth or child organization shall be included into the register for no registration fee, registration shall be conducted on the basis of a written application and documents, which prove the character of association’s activity (youth or child) and the conformity of the number of members with the criteria stated above.

For the implementation of goals of youth and child associations, the law also provides state subsidies to the associations which fall under the criteria listed above. In practice, subsidies and benefits are provided only to specific pro-state youth and child associations. For example, the Edict of the President of the Republic of Belarus No.380 "On state support of Belarusian Patriotic Youth Union" adopted on 9.07.1997, provided that all possible support to the Belarusian Patriotic Youth Union (today – public association "Belarusian Republican Youth Union") shall become one of the priority tasks for state youth politics on the Republic of Belarus. According to the Edict of  the President of the Republic of Belarus No.16 "On state support to the public association Belarusian Patriotic Youth Union" adopted on 13.01.2003, the Ministry of Finances shall provide in annual state budget draft  finances for salaries of directorate staff of the public association  Belarusian Patriotic Youth Union and expenses for the maintainment of the Central Committee till 2006. Local executive and administrative bodies shall provide financing for expenses for the maintainment of the territorial committee of the public association Belarusian Patriotic Youth Union, such financing shall be introduced into the annual budget draft.
System of taxation of public associations does not depend on the character of activities of the association (exception: public association of handicapped, certain sport and creative organizations) and does not count if the organization was created for public welfare or for mutual benefits.

Profit tax
In accordance with the Law of the Republic of Belarus No.1330-ХII "On income and profit taxes" adopted on 22.12.1991 (with changes and amendments of 01.01.2004) the following shall not be subject to profit tax in public and religious organizations (associations) and other non-commercial organizations created in accordance with legislation:

• entrance, share and membership fees in amounts provided by statutes;
• property and finances received for free from legal entities and individuals of the Republic of Belarus, and directed at the stated purposes. Such property and finances not used for the stated purpose, shall be subject to taxation under general procedure. If the purpose of the property and finances was not defined by the granting side, the funds shall be used for the purposes defined in statutes of public and religious organizations (associations) and other non-commercial organizations created in accordance with law, as well as purposes defined by constituent documents of the budget funded organizations;
• profit (interests) from keeping the mentioned above finances on checking, current and other banking accounts.

Chernobyl tax. Fund for employment
In accordance with Art.16.5 of the "Instruction on procedure of calculation, deadlines for payment and submission into tax agencies of tax returns (calculations) of extraordinary tax on liquidation of consequences of Chernobyl disaster and compulsory single payment deductions into the state fund on employment in 2004", approved by the Resolution of the Ministry on Taxes and Dues of the Republic of Belarus on 23.03.2004, public associations which do not conduct commercial activities shall be exempt from the extraordinary tax on liquidation of consequences of Chernobyl disaster and compulsory single payment into the state fund for employment in 2004. If a public association conducts commercial activities, the single payment shall be deducted from the wages fund, calculated in month when the activity was conducted.
The object for the calculation of the extraordinary tax on liquidation of the  consequences of Chernobyl disaster and for compulsory single payment into the state fund for employment is the wages fund of the association. The amount of single payment shall be equal to 5% of wages fund.

Other tax benefits
Except for the mentioned tax benefits the legislation of the Republic of Belarus sets benefits only for public associations of handicapped and their branches, and for some sport and art pro-state organizations. The Law sets the following benefits:

• Public associations of handicapped and pensioners (which unite handicapped and their representatives-at-law (such as a parent, adoptive parent, guardian, care-taker) or where pensioners constitute at least 80% of members) and public associations of handicapped and pensioners and organizations that provide property for such associations, shall be exempt from deductions (including compensations on civil agreements) in favor of employed handicapped citizens and exempt from deductions into the Fund for social protection of population (other public associations have to pay 29% of wages fund) (Law of the Republic of Belarus "On compulsory insurance fee into the Fund for social protection of population of the Ministry of labour and social protection of the Republic of Belarus" No.138-XIII adopted on February 29, 1996 (with changes and amendments of 28.07.2003);
• Public associations of handicapped and legal entities created by them, including separate divisions of such associations, which acquire vehicles for statutorial purposes, and where a number of handicapped persons has been at least 50% of average number of members on the list within the accounting period, shall be exempt from tax on vehicle obtainment ("Instruction on procedure of calculation and payment into the Republican road fund of the tax on vehicle obtainment", approved by the Resolution of the Ministry on Taxes and Dues of the Republic of Belarus No.38 on 29.03.2002 (with changes and amendments of January 26.01.2004);
• Public associations of handicapped and legal entities created by such associations for statutorial purposes, shall be exempt from the tax on automobile roads users, if a number of handicapped persons in such association has been at least 50% of average number of members on the list within the accounting period. ("Instruction on procedure of calculation, deadlines for payment and submission into tax agencies  of tax-return (calculations) of dues to be deducted  into the Republican fund for support of producers of agricultural merchandise and food, agricultural science, and of tax to be deducted into the road funds from automobile roads users in 2004", approved by the resolution of the Ministry on Taxes and Dues of the Republic of Belarus No.48 adopted on March 29.03.2004).

Other benefits provided by law
In accordance with the Edict of the President of the Republic of Belarus No.495 "On the improvement of the procedure of defining the amount of rent fee and procedure of assignation of state public, administrative and re-equipped industrial buildings, constructions and offices for free use" adopted on September 30, 2002 (with changes and amendments of 08.04.2004), the rental fee shall not be taken and public, administrative and re-equipped industrial offices shall be provided for free use to public child and youth sport organizations, sport interest and labor clubs, health schools, sport sections and clubs, physical and health centers in residence areas, child and youth sport schools, sport patriotic clubs of pre-military training, child groups, study groups and art workshops, children theatre workshops, literature and art hostings and other child public initiatives, organized exclusively for the sources of voluntary donations, membership fees and fees made by parents under supervision of relevant local executive and administrative agencies.
For the public organizations (associations), which do not conduct commercial activities, as well for the as associations of legal entities (associations and unions) the coefficient of the basic rate of fee for rented state offices of up to 75 square meters is lower, and it constitutes 0.1. Fee for the offices bigger than 75 square meters, shall be paid without applying the coefficient, except for offices used directly for child and youth sport groups, youth theatres, workshops, dancing, literature and art groups (for these groups, the benefit is applied to all kinds of rented places).

In practice, public associations face difficulties when they try to rent state owned offices and apply the reduced coefficient. First, the decision of state agencies on renting out a state owned office to a public association is based on character of activity of the association. Second, the owner does not get the profit from renting out offices on the basis of the reduced coefficient, and this issue is often decided in favor of the managing subject.