As Mali continues to strengthen its AML/CFT framework following its exit from the FATF grey list, a new analysis examines Decree No. 2026-0152/PT-RM, recently adopted as part of this reform process, introducing new financial and administrative obligations for associations and foundations.

The decree introduces a 10% levy on development-related resources for all organizations, while exempting activities that are strictly humanitarian in nature. It also imposes prior authorisation and enhanced reporting requirements for organizations receiving funding.

The analysis assesses how these measures align with domestic legal obligations and international standards, including human rights law and revised FATF guidance on non-profit organizations. It raises broader questions about regulatory proportionality and the balance between financial oversight and the preservation of an enabling environment for civil society in contexts where non-profit organizations remain key actors in service delivery and humanitarian response.

This analysis is available in full in both English and French.