2026-06-25T12:25:11-05:00 2025-12-31 521392008 GELMAN ROSENBERG & FREEDMAN 4550 MONTGOMERY AVE SUITE 800N BETHESDA MD 208142930 990 2025-01-01 521818273 INTERNATIONAL CENTER FOR NOT-FOR-PROFIT LAW INC INTE 2024528600 1660 L ST NW 600 WASHINGTON DC 20036 DOUGLAS RUTZEN PRESIDENT & CEO 2024528600 2026-06-25 1 ELIZABETH W HELLER P00397829 3019519090 2025 2025-03-06 01:10:19Z DOUGLAS RUTZEN 1660 L ST NW 600 WASHINGTON DC 20036 10706016 0 X WWW.ICNL.ORG X 1992 DE SEE PART III, LINE 1. 9 9 41 43 0 0 12852777 10447588 76233 45874 162574 209958 5807 2596 13097391 10706016 2134342 1003118 0 0 6086768 5049337 0 0 295968 4269227 2294939 12490337 8347394 607054 2358622 14859588 17215341 4693785 4478915 10165803 12736426 X AN INTERNATIONAL RESEARCH ORGANIZATION THAT PROTECTS AND PROMOTES CIVIL SOCIETY, CIVIC PARTICIPATION, PHILANTHROPY, SOCIAL ENTERPRISE, IMPACT INVESTING, VOLUNTEERISM, DEVELOPMENT COOPERATION, HUMAN RIGHTS, DIGITAL RIGHTS, DEMOCRACY, AND GOOD GOVERNANCE AROUND THE WORLD. 0 1 6411658 1003118 45874 ICNL IS A NONPROFIT RESEARCH ORGANIZATION FOCUSED ON LEGAL ISSUES AFFECTING CIVIL SOCIETY, PHILANTHROPY, DIGITAL RIGHTS, AND CIVIC PARTICIPATION. IN 2025, ICNL UNDERTOOK PROJECTS IN ASIA, AFRICA, THE AMERICAS, THE MIDDLE EAST, EUROPE, AND EURASIA. ACTIVITIES INCLUDE TECHNICAL ASSISTANCE ON THE ENABLING ENVIRONMENT FOR CIVIL SOCIETY, CAPACITY BUILDING, RESEARCH AND PUBLICATIONS, UNIVERSITY INITIATIVES, AND A PUBLICLY AVAILABLE ON-LINE LIBRARY OF CIVIL SOCIETY LEGAL MATERIALS IN MULTIPLE LANGUAGES. 6411658 1 1 0 1 0 0 0 0 0 0 1 0 0 1 1 0 0 1 0 1 1 1 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 1 X 7 0 1 41 1 0 1 HU JO KG TI 0 0 0 0 0 0 0 0 0 0 X 9 9 0 0 1 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 IL MI NM NY X AYGUL MINIGALINA 2024528600 1660 L ST NW 600 WASHINGTON DC 20036 RUTH MADRIGAL CHAIR 4.00 X X 0 0 0 MARK SIDEL VICE CHAIR 4.00 X X 0 0 0 OYEBISI B OLUSEYI SECRETARY 4.00 X X 200 0 0 SUNEETA KAIMAL TREASURER 4.00 X X 0 0 0 CATHERINE ANITE DIRECTOR 4.00 X 0 0 0 JUAN G AUZ DIRECTOR 4.00 X 0 0 0 SASKIA BRECHENMACHER DIRECTOR 4.00 X 0 0 0 FLORIAN IRMINGER DIRECTOR 4.00 X 0 0 0 BINDU SHARMA DIRECTOR 4.00 X 0 0 0 DOUGLAS RUTZEN PRESIDENT 40.00 X 264560 0 31942 AYGUL MINIGALINA FINANCE DIRECTOR 40.00 X 152157 0 22678 CATHERINE SHEA VICE PRESIDENT, PROGRAMS 40.00 X 201931 0 37863 DAVID MOORE VICE PRESIDENT, LEGAL AFFAIRS 40.00 X 198918 0 33295 NILDA BULLAIN VICE PRESIDENT, OPERATIONS 40.00 X 191338 0 36678 NATALIA BOURJAILY VICE PRESIDENT, EURASIA 40.00 X 198918 0 20504 IRENE PETRAS REGIONAL DIRECTOR - AFRICA 40.00 X 154918 0 30744 KRISTEN MCGEENEY REG. DIRECTOR & SR. LEGAL ADVISOR 40.00 X 161675 0 25894 CLAUDIA GUADAMUZ SENIOR LEGAL ADVISOR - LATIN AMERICA 40.00 X 155921 0 26814 1680536 0 266412 23 0 1 0 HARMONY OF LAW KG 29 GRAZHDANSKAYA ST SVERDLOVSKY RE BISHKEK KG TECHNICAL ASSISTANCE AND SUPPORT 273484 1 5962569 4485019 10447588 CONTRACT INCOME 900099 45874 45874 45874 206789 206789 3169 0 3169 3169 3169 OTHER INCOME 900099 2596 2596 2596 10706016 45874 0 212554 X 144660 144660 858458 858458 954027 681585 181090 91352 2894054 2056530 720405 117119 303148 215603 74881 12664 563025 400597 132479 29949 335083 238322 79252 17509 21282 10150 11132 81282 24458 56824 10960 10960 1119368 1083155 19557 16656 121872 44707 77165 314243 155638 158605 278574 200524 67355 10695 212427 203597 8806 24 49851 44706 5145 140 140 47979 11867 36112 TRANSLATIONS 36961 36961 8347394 6411658 1639768 295968 6060349 8015316 1326085 3638371 3937849 2055133 197887 149550 56530 56530 0 0 2050257 2324284 1287161 1032687 14859588 17215341 795931 358928 3897854 4119987 4693785 4478915 X 3511944 4456294 6653859 8280132 10165803 12736426 14859588 17215341 2358622 212001 0 X 0 1 X 1 1 1 X 17655258 10854125 11962208 12582777 10447588 63501956 17655258 10854125 11962208 12582777 10447588 63501956 6478826 57023130 37138 58269 97769 116321 206789 516286 2694 -2591 2588 5807 2596 11094 64029336 126107 0.89060 0.88140 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 14781 14781 8321653 8336434 566822 141706 0 0 821600 866585 774017 566822 3029024 4543536 32467 47811 46842 14781 141901 205400 216646 193504 141706 757256 1135884 56530 56530 0 0 ADVANCES TO SUBRECIPIENTS 34881 DEPOSITS 32506 RIGHT-OF-USE ASSET 965300 1032687 REFUNDABLE ADVANCES 3096788 OPERATING LEASE LIABILITY 1023199 4119987 10908100 212001 1043 213044 10695056 10960 10960 10706016 8337477 1043 1043 8336434 10960 10960 8347394 PART XI, LINE 2D - OTHER ADJUSTMENTS: REVENUE FROM ECNL, A RELATED ORGANIZATION, CONSOLIDATED 1,043. ON THE FINANCIAL STATEMENTS AND EXCLUDED FOR FORM 990 REPORTING PURPOSES PART XII, LINE 2D - OTHER ADJUSTMENTS: EXPENSES FROM ECNL, A RELATED ORGANIZATION, CONSOLIDATED 1,043. ON THE FINANCIAL STATEMENTS AND EXCLUDED FOR FORM 990 REPORTING PURPOSES 1 CENTRAL AMERICA PROGRAM SERVICES ENABLING ENVIRONMENT FOR CIVIL SOCIETY 24169 EAST ASIA AND THE PACIFIC PROGRAM SERVICES ENABLING ENVIRONMENT FOR CIVIL SOCIETY 86680 EAST ASIA AND THE PACIFIC GRANTS TO RECIPIENTS LOCATED IN THE REGION 166932 EUROPE 1 2 PROGRAM SERVICES ENABLING ENVIRONMENT FOR CIVIL SOCIETY 29897 EUROPE GRANTS TO RECIPIENTS LOCATED IN THE REGION 26346 MIDDLE EAST AND NORTH AFRICA 1 4 PROGRAM SERVICES ENABLING ENVIRONMENT FOR CIVIL SOCIETY 227374 MIDDLE EAST AND NORTH AFRICA GRANTS TO RECIPIENTS LOCATED IN THE REGION 126115 NORTH AMERICA PROGRAM SERVICES ENABLING ENVIRONMENT FOR CIVIL SOCIETY 13536 RUSSIA AND THE NEWLY INDEPENDENT STATES 2 13 PROGRAM SERVICES ENABLING ENVIRONMENT FOR CIVIL SOCIETY 569867 RUSSIA AND THE NEWLY INDEPENDENT STATES GRANTS TO RECIPIENTS LOCATED IN THE REGION 8048 SOUTH AMERICA PROGRAM SERVICES ENABLING ENVIRONMENT FOR CIVIL SOCIETY 33072 SOUTH AMERICA GRANTS TO RECIPIENTS LOCATED IN THE REGION 112725 SOUTH ASIA PROGRAM SERVICES ENABLING ENVIRONMENT FOR CIVIL SOCIETY 23269 SOUTH ASIA GRANTS TO RECIPIENTS LOCATED IN THE REGION 49940 SUB-SAHARAN AFRICA PROGRAM SERVICES ENABLING ENVIRONMENT FOR CIVIL SOCIETY 251944 SUB-SAHARAN AFRICA GRANTS TO RECIPIENTS LOCATED IN THE REGION 368351 2 6 2 13 4 19 701049 1417216 2118265 EAST ASIA AND THE PACIFIC ENABLING ENVIRONMENT FOR CIVIL SOCIETY 7303 WIRE TRANSFER 0 EAST ASIA AND THE PACIFIC ENABLING ENVIRONMENT FOR CIVIL SOCIETY 12000 WIRE TRANSFER 0 EAST ASIA AND THE PACIFIC ENABLING ENVIRONMENT FOR CIVIL SOCIETY 18000 WIRE TRANSFER 0 EAST ASIA AND THE PACIFIC ENABLING ENVIRONMENT FOR CIVIL SOCIETY 41000 WIRE TRANSFER 0 EAST ASIA AND THE PACIFIC ENABLING ENVIRONMENT FOR CIVIL SOCIETY 20000 WIRE TRANSFER 0 EAST ASIA AND THE PACIFIC ENABLING ENVIRONMENT FOR CIVIL SOCIETY 15461 WIRE TRANSFER 0 EAST ASIA AND THE PACIFIC ENABLING ENVIRONMENT FOR CIVIL SOCIETY 53169 WIRE TRANSFER 0 EUROPE ENABLING ENVIRONMENT FOR CIVIL SOCIETY 8000 WIRE TRANSFER 0 EUROPE ENABLING ENVIRONMENT FOR CIVIL SOCIETY 10413 WIRE TRANSFER 0 EUROPE ENABLING ENVIRONMENT FOR CIVIL SOCIETY 7933 WIRE TRANSFER 0 MIDDLE EAST & NORTH AFRICA ENABLING ENVIRONMENT FOR CIVIL SOCIETY 12073 WIRE TRANSFER 0 MIDDLE EAST & NORTH AFRICA ENABLING ENVIRONMENT FOR CIVIL SOCIETY 10498 WIRE TRANSFER 0 MIDDLE EAST & NORTH AFRICA ENABLING ENVIRONMENT FOR CIVIL SOCIETY 84706 WIRE TRANSFER 0 MIDDLE EAST & NORTH AFRICA ENABLING ENVIRONMENT FOR CIVIL SOCIETY 5736 WIRE TRANSFER 0 MIDDLE EAST & NORTH AFRICA ENABLING ENVIRONMENT FOR CIVIL SOCIETY 13102 WIRE TRANSFER 0 SOUTH AMERICA ENABLING ENVIRONMENT FOR CIVIL SOCIETY 11364 WIRE TRANSFER 0 SOUTH AMERICA ENABLING ENVIRONMENT FOR CIVIL SOCIETY 11667 WIRE TRANSFER 0 SOUTH AMERICA ENABLING ENVIRONMENT FOR CIVIL SOCIETY 25195 WIRE TRANSFER 0 SOUTH AMERICA ENABLING ENVIRONMENT FOR CIVIL SOCIETY 61550 WIRE TRANSFER 0 SOUTH ASIA ENABLING ENVIRONMENT FOR CIVIL SOCIETY 47940 WIRE TRANSFER 0 SUB-SAHARAN AFRICA ENABLING ENVIRONMENT FOR CIVIL SOCIETY 23148 WIRE TRANSFER 0 SUB-SAHARAN AFRICA ENABLING ENVIRONMENT FOR CIVIL SOCIETY 62299 WIRE TRANSFER 0 SUB-SAHARAN AFRICA ENABLING ENVIRONMENT FOR CIVIL SOCIETY 67988 WIRE TRANSFER 0 SUB-SAHARAN AFRICA ENABLING ENVIRONMENT FOR CIVIL SOCIETY 22368 WIRE TRANSFER 0 SUB-SAHARAN AFRICA ENABLING ENVIRONMENT FOR CIVIL SOCIETY 29433 WIRE TRANSFER 0 SUB-SAHARAN AFRICA ENABLING ENVIRONMENT FOR CIVIL SOCIETY 41410 WIRE TRANSFER 0 SUB-SAHARAN AFRICA ENABLING ENVIRONMENT FOR CIVIL SOCIETY 16000 WIRE TRANSFER 0 SUB-SAHARAN AFRICA ENABLING ENVIRONMENT FOR CIVIL SOCIETY 7137 WIRE TRANSFER 0 SUB-SAHARAN AFRICA ENABLING ENVIRONMENT FOR CIVIL SOCIETY 17947 WIRE TRANSFER 0 SUB-SAHARAN AFRICA ENABLING ENVIRONMENT FOR CIVIL SOCIETY 8600 WIRE TRANSFER 0 SUB-SAHARAN AFRICA ENABLING ENVIRONMENT FOR CIVIL SOCIETY 22200 WIRE TRANSFER 0 SUB-SAHARAN AFRICA ENABLING ENVIRONMENT FOR CIVIL SOCIETY 20600 WIRE TRANSFER 0 SUB-SAHARAN AFRICA ENABLING ENVIRONMENT FOR CIVIL SOCIETY 15511 WIRE TRANSFER 0 27 6 1 0 0 0 0 1 PART I, LINE 2: FOR COST REIMBURSEMENT GRANTS, THE GRANTEE RECEIVES AN INITIAL ADVANCE, BASED ON THEIR CALCULATED NEEDS FOR THE ADVANCE PERIOD. THE GRANTEE MUST THEN SUBMIT A REPORT WHICH LIQUIDATES THE ADVANCE AND A REQUEST FOR THE NEXT DISBURSEMENT. GENERALLY, GRANTEES SUBMIT MONTHLY REPORTS, GRANTEES WITH SUCCESSFUL HISTORY OF SUBMITTING REPORTS ON DEADLINE REPORT ON A QUARTERLY BASIS. THE LIQUIDATION REPORT INCLUDES A COMPARISON OF ACTUAL COSTS TO THE APPROVED BUDGET, AND MAY ALSO INCLUDE COPIES OF SUPPORTING DOCUMENTATION, RECEIPTS, ETC. FOR FIXED AMOUNT AWARDS (FAA), PAYMENT CORRESPONDS TO SUCCESSFUL COMPLETION OF MILESTONES, I.E. APPROVED TASKS, GOALS OR PRODUCTS. EACH MILESTONE IS LISTED IN THE FAA AGREEMENT, AND GENERALLY HAS THREE PARTS: (1) A DESCRIPTION OF THE PRODUCT, TASK OR GOAL TO BE ACCOMPLISHED; (2) A DESCRIPTION OF HOW THE RECIPIENT WILL DOCUMENT COMPLETION OF THE PRODUCT, TASK OR GOAL; AND (3) THE AMOUNT ICNL WILL PAY WHEN THE MILESTONE IS SUCCESSFULLY COMPLETED. AFTER COMPLETING A MILESTONE, THE GRANTEE SUBMITS A VOUCHER REQUESTING PAYMENT. THE VOUCHER LISTS THE MILESTONE AND THE AMOUNT DUE AND IS ACCOMPANIED BY DOCUMENTATION AS REQUIRED WITHIN THE FAA AGREEMENT. ONCE ICNL CONFIRMS THAT THE MILESTONE WAS SUCCESSFULLY COMPLETED, PAYMENT IS RELEASED. 1 AMERICAN BAR ASSOCIATION FUND FOR JUSTICE & EDUCATION (ABA) 1050 CONNECTICUT AVE NW SUITE 400 WASHINGTON DC 20036 366110299 501(C)(3) 144660 0 IMPROVE THE COMPETENCE OF TAJIKISTAN'S JUDICIARY AND LAW PROFESSION 1 0 PART I, LINE 2: PAYMENT FOR FIXED AMOUNT AWARDS IS GENERALLY MADE ACCORDING TO ASSIGNED DISBURSEMENT SCHEDULE; WITH THE FINAL DISBURSEMENT ISSUED ONCE THE FINAL REPORT HAS BEEN FILED. THE FORMAT OF THE FINAL REPORT IS DETERMINED BY THE APPROVED ACTIVITY TO BE SUPPORTED BY THE GRANT. FOR RESEARCH GRANTS, THE FINAL REPORT IS THE FINISHED RESEARCH PAPER, FOR GRANTS WHICH SUPPORT OTHER TYPES OF PROGRAM ACTIVITIES, SUCH AS WORKSHOPS, THE FINAL REPORT DETAILS THE ACCOMPLISHMENTS. FOR COST REIMBURSEMENT GRANTS, THE GRANTEE TYPICALLY RECEIVES AN INITIAL ADVANCE, BASED ON THEIR CALCULATED NEEDS FOR THE ADVANCE PERIOD. THE GRANTEE MUST THEN SUBMIT A REPORT WHICH LIQUIDATES THE ADVANCE AND CAN REQUEST THE NEXT ADVANCEMENT OF GRANT FUNDS. THE LIQUIDATION REPORTS INCLUDE A COMPARISON OF ACTUAL COSTS TO THE APPROVED BUDGET, AND MAY ALSO INCLUDE COPIES OF SUPPORTING DOCUMENTATION, RECEIPTS, ETC. X X X 0 0 0 0 0 0 0 0 0 DOUGLAS RUTZEN PRESIDENT 264560 0 0 0 0 0 26734 0 5208 0 296502 0 0 0 CATHERINE SHEA VICE PRESIDENT, PROGRAMS 201931 0 0 0 0 0 20520 0 17343 0 239794 0 0 0 DAVID MOORE VICE PRESIDENT, LEGAL AFFAIRS 198918 0 0 0 0 0 19789 0 13506 0 232213 0 0 0 NILDA BULLAIN VICE PRESIDENT, OPERATIONS 191338 0 0 0 0 0 19789 0 16889 0 228016 0 0 0 NATALIA BOURJAILY VICE PRESIDENT, EURASIA 198918 0 0 0 0 0 19789 0 715 0 219422 0 0 0 KRISTEN MCGEENEY REG. DIRECTOR & SR. LEGAL ADVISOR 161675 0 0 0 0 0 16901 0 8993 0 187569 0 0 0 IRENE PETRAS REGIONAL DIRECTOR - AFRICA 154918 0 0 0 0 0 15951 0 14793 0 185662 0 0 0 CLAUDIA GUADAMUZ SENIOR LEGAL ADVISOR - LATIN AMERICA 155921 0 0 0 0 0 15623 0 11191 0 182735 0 0 0 AYGUL MINIGALINA FINANCE DIRECTOR 152157 0 0 0 0 0 15192 0 7486 0 174835 0 0 0 FORM 990, PART III, LINE 3 ICNL CLOSED THE FIELD OFFICES IN JORDAN, TAJIKISTAN, AND KYRGYZSTAN DURING 2025. FORM 990, PART VI, SECTION A, LINE 4 ICNL AMENDED ITS BYLAWS TO INCLUDE THE FOLLOWING: IN EXCEPTIONAL CIRCUMSTANCES, IF A CHAIR OF THE BOARD OF DIRECTORS HAS SERVED FOR SIX SUCCESSIVE YEARS ON THE BOARD BUT NO MORE THAN ONE YEAR AS CHAIR, HE OR SHE MAY BE RE-ELECTED BY A VOTE OF THE MAJORITY OF DIRECTORS THEN IN OFFICE TO SERVE ANOTHER SUCCESSIVE YEAR AS CHAIR AND A SEVENTH SUCCESSIVE YEAR ON THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11B THE 990 WAS PREPARED BY THE EXTERNAL AUDITORS AND REVIEWED BY SENIOR MANAGEMENT. THE DRAFT 990 WAS SUBMITTED TO THE AUDIT COMMITTEE AND THEN TO THE ENTIRE BOARD OF DIRECTORS FOR REVIEW BEFORE FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C ON AN ANNUAL BASIS, ICNL SENDS THE CONFLICT OF INTEREST AND DISCLOSURE POLICY FORM TO EACH STAFF MEMBER, DIRECTOR, AND ADVISORY COUNCIL MEMBER, ALL OF WHOM ARE REQUIRED TO COMPLETE AND RETURN THE FORM. ON AN ONGOING BASIS, RECIPIENTS ARE REQUIRED TO FILE AN UPDATED DISCLOSURE FORM, SHOULD CIRCUMSTANCES CHANGE. CONFLICTS INVOLVING A DIRECTOR, ADVISORY COUNCIL MEMBER, OR KEY EMPLOYEE ARE ADDRESSED BY ICNL'S BOARD OF DIRECTORS FOLLOWING THE PROCEDURES OUTLINED IN ICNL'S CONFLICTS POLICY. CONFLICTS INVOLVING A STAFF MEMBER WHO IS NOT A 'KEY EMPLOYEE' FOR THE PURPOSES OF FORM 990 ARE ADDRESSED BY ICNL'S PRESIDENT. FORM 990, PART VI, SECTION B, LINE 15 ICNL USED COMPARABILITY DATA FROM A FIRM SPECIALIZING IN THIS INFORMATION. COMPARABILITY DATA FOR ICNL'S PRESIDENT AND KEY EMPLOYEES WAS PRESENTED TO THE BOARD OF DIRECTORS AT ITS DECEMBER 2025 MEETING. THE DIRECTORS DELIBERATED AND ADOPTED A RESOLUTION ON EXECUTIVE COMPENSATION IN JANUARY 2025. ICNL'S PRESIDENT AND VICE PRESIDENTS DID NOT RECEIVE AN INCREASE IN COMPENSATION IN 2025 AND 2026. FORM 990, PART VI, SECTION C, LINE 19 ICNL MAKES AN ANNUAL REPORT AVAILABLE UPON REQUEST TO THE PUBLIC. FORM 990, PART IX, LINE 11G LOCAL HIRES & PARTNERS: PROGRAM SERVICE EXPENSES 133,579. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 12,232. TOTAL EXPENSES 145,811. INDEPENDENT CONTRACTORS: PROGRAM SERVICE EXPENSES 949,576. MANAGEMENT AND GENERAL EXPENSES 19,557. FUNDRAISING EXPENSES 4,424. TOTAL EXPENSES 973,557. FORM 990, PART IX, LINE 17: TRAVEL INCLUDES AIRFARES, LODGING AND, IN SOME CASES, PER DIEM ALLOWANCES ASSOCIATED WITH BRINGING PROGRAM PARTICIPANTS TO MEETINGS, TRAININGS, AND OTHER PROGRAM ACTIVITIES WITHIN THEIR COUNTRY OR IN AN OTHER COUNTRY. THIS CATEGORY ALSO COVERS COSTS OF SENDING ICNL EMPLOYEES TO A COUNTRY TO PROVIDE TECHNICAL ASSISTANCE, TO MEET WITH PARTNERS, TO CONDUCT TRAININGS AND WORKSHOPS, AND TO CARRY OUT PROGRAMMATIC ACTIVITIES. INTERNATIONAL CENTER FOR NOT-FOR-PROFIT LAW LLC 1660 L ST NW SUITE 600 WASHINGTON DC 20036 205736798 SERVICES TO PROMOTE AN ENABLING ENVIRONMENT FOR CIVIL SOCIETY DE 798361 251997 INTERNATIONAL CENTER FOR NOT-FOR-PROFIT LAW INC EUROPEAN CENTER FOR NOT-FOR-PROFIT LAW POZSONYI UT 16 1 EMELET 9 BUDAPEST HU 1137 PROMOTES THE STRENGTHENING OF A SUPPORTIVE LEGAL ENVIRONMENT IN EUROPE HU ICNL INC 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0