The work of dozens of international non-governmental organisations in Russia has again been thrown into question after Vladimir Putin, the prime minister, signed a resolution sharply reducing the number eligible for tax breaks.

Mr Putin signed the resolution late on Wednesday, cutting from 101 to 12 a list of organisations allowed to make and receive grant payments free of tax. Large private organisations, including the Ford Foundation and the New Eurasia Foundation, were absent from the new list, leaving only a handful of intergovernmental bodies.