We provide comprehensive legal and consulting services for Charitable organization setup in Ukraine. We make process of charity registration and formation in Ukraine easy and reliably.
What we do?
- consultation on process and procedure of charitable organization registration;
- advisory on risks and important aspects of charitable activity in Ukraine;
- set up of needed documents for charitable organization formation (inc. statute or charter of organization, minutes);
- charity registration in state authorities;
- seal (emblem) and bank account obtaining;
- obtainment of non-profit status in Ukrainian tax authorities;
- tax consulting on charitable activity in Ukraine;
- legalization and registration of international or foreign charitable organization activity in Ukraine (if needed);
- mediation and dispute resolution (if needed);
Ukrainian legislation on charitable organizations
Charitable organization is a non-profit (NPO) private law legal entity, whose constituent documents define charitable activity in one or several spheres as the main goal of its activity.
To register charity organization it’s founders shall approve constituent legal document, called statute or charter of organization. Charter is approved on the basis of a protocol (minutes).
The procedure of legislation of charitable activity and obtainment of charitable organization status is regulated by Civil code of Ukraine and by the Law of Ukraine «On Charitable Activities and Charitable Organizations».
By Ukrainian law, there are three forms of charitable organization:
- charitable society (charitable organization created by at least two founders and operates on the basis of the charter or statute);
- charitable institution (is a kind of charitable trust; acts on the basis of the constituent or founding act; charitable organization whose founding act defines assets that one or several founders transfer to achieve the goals of charitable activity from such assets and / or income from such assets. A constituent act of a charitable institution may be contained in a will or testament. The founder or founders of the charitable institution do not participate in the management such charitable organization);
- charitable fund or charitable foundation (is a charitable organization that operates on the basis of the charter; has participants or members and is managed by them; participants or members are not obliged to transfer any assets to such organization in order to achieve the goals of charitable activity; charitable foundation can be created by one or several founders. Charitable fund assets can be formed by participants and / or other benefactors).
Individuals and legal entities, except for public authorities, local governments can be the founders of charitable organizations may be capable. Founders of charitable organizations or persons authorized by them make a decision on the establishment of charitable organizations, approve their constituent documents and the composition of government bodies and make other decisions related to the formation and state registration of charitable organizations.
Charitable societies and charitable foundations may have (besides founders) other participants who have joined them in the way prescribed by the charters of such charitable associations or charitable foundations.
By Ukrainian law, charitable organization, naturally, is exempt from taxation by VAT, income and corporate tax. All funds received by a charitable organization that were used for charity purposes are exempt from taxation. But it requires obtaining of non-profit status from tax authority. Ministry of justice is the main registration authority for charitable organization constitution.
Non Ukrainian citizens and legal entities (corporations, non-governmental organizations) can be the founders and members of philanthropic organization in Ukraine. Legalization needed for International charitable fund to make activity in Ukraine.
We hope this information was useful for you.