Published: 02.09.2020.
Updated: 14.05.2025.

Public Report on the Activities and Developments of Public Benefit Organisations in 2023 

The public report on the activities and developments of public benefit organisations (hereinafter – PBOs) in 2023 has been prepared to provide comprehensive information to interested parties.

It is intended for PBOs and status applicants, current and potential donors, members of the Public Benefit Commission, and the general public.

The aim of the report is to give a clear overview of PBO activities, helping to promote understanding of the concept of public benefit, the scale of operations, and changes in results over recent years.

General Trends

In recent years, the activities of PBOs have been significantly influenced by the COVID-19 pandemic and the war launched by Russia against Ukraine. Important changes have also been made to the regulations on PBO accounting practices.

During the COVID-19 pandemic in 2020, the number of PBOs declined, mainly due to operational restrictions and financial difficulties. Many charitable organisations also experienced a decrease in donations.

Despite these challenges, most PBOs adapted to the new conditions by seeking alternative sources of funding and adjusting their operations to continue providing support to society.

Since 2022, the war launched by Russia against Ukraine has led to a significant increase in the amount of donations received by PBOs. Compared to 2021, in 2022 the volume of donations grew by over 30 million euros, or 42%, reaching 77.5 million euros. This growth was largely driven by the active public support for Ukraine.

On 14 July 2022, Cabinet of Ministers Regulation No. 439 " Regulations Regarding the Annual Reports of Associations, Foundations, and Trade Unions and the Organisation of Accounting Using a Single-Entry System " came into force.

It requires PBOs to separate income and expenses from economic activities from other types of income and expenses. This ensures transparency and compliance with legal requirements.

Summary of 2023

Although the number of PBOs has decreased in recent years, interest among non-governmental organisations in providing public benefit and applying for PBO status has recently increased again.

The data for 2023 show a rising number of organisations applying for PBO status with the aim of serving the public benefit.

In 2023, PBO status was granted to 101 organisations, which is 20 more than in the previous year.

The number of organisations whose PBO status was revoked in 2023 (including at their own request) fell sharply — by more than three times, or by 297 organisations. In total, status was withdrawn from 135 organisations, mostly at their own request.

Although the total amount of donations and gifts received by PBOs in 2023 decreased by 14.7%, reaching 66.3 million euros, the amount remains significant. The donation level in 2023 was 47.1% higher than in 2021, before the extraordinary situation caused by Russia’s invasion of Ukraine and the launch of large-scale fundraising campaigns.

Comparing NGOs with PBOs and looking at the overall share of NGOs engaged in economic activities, it can be concluded that organisations with PBO status are significantly more active — 38% of PBOs carry out economic activities, while this figure among NGOs is only 18%.  PBOs often need additional financial resources to support their public benefit activities.

Among all PBOs, fewer than half (39.9%) employ paid staff.

Regulation in the Field of Public Benefit Organisations:

* Unofficial translation. In case of discrepancies, the original Latvian text shall prevail.

The full text of the public report in Latvian is available here.