Art. 25

An INGO, for the purposes of this Act, is an organisation:

1. with the legal form of an association or a foundation formed in accordance with Swiss law;
2. whose members are natural persons of different nationalities or legal persons formed in accordance with the national laws of different States;
3. which is genuinely active in several States;
4. whose objectives are charitable or in the public interest within the meaning of Article 56, letter g, of the Federal Act of 14 December 1990¹on Direct Federal Taxation;
5. which operates in conjunction with an intergovernmental organisation or international institution, for example by having observer status at such organisation or institution; and
6. whose presence in Switzerland is of special interest to Switzerland.