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The FATF recognises the vital importance of the NPO community in providing charitable services around the world, as well as the difficulty of providing assistance to those in need, often in remote regions, and applauds the efforts of the NPO community to meet such needs. Therefore, one of the main objectives of this Best Practices Paper is to facilitate NPO efforts and protect the integrity of the NPO sector by providing examples of additional ways that governments and the NPO sector can work towards protecting the global NPO sector from terrorist abuse. Furthermore, this FATF Best Practices Paper serves multiple purposes: i) assist countries in their implementation of Recommendation 8 on NPOs in line with the risk-based approach ii) assist NPOs which fall within the scope of the FATF definition of an NPO and iii) assist financial institutions in the proper implementation of a risk-based approach when providing financial services to NPOs and guide donors who provide funding to NPOs.