De vigtigste hindringer, som standser og begrænser frivillige aktiviteter, er skatter, som pålægges sponsorerne for deres gaver, og den kendsgerning, at frivillige organisationer skal betale moms på indkøb, som gøres for at opfylde deres formål.
Taxes imposed on sponsors for their gifts and the fact that VAT is payable by voluntary organisations on purchases made to achieve their objectives are the principal problems holding back and limiting voluntary activity.