A NON-PROFIT ENTERPRISE, INSTITUTION AND ORGANIZATION IS AN ENTERPRISE, INSTITUTION AND ORGANIZATION THAT SIMULTANEOUSLY MEET THE FOLLOWING REQUIREMENTS:

(clause 133.4.1 of article 133 of the Tax Code of Ukraine (TCU).

 

- formed and registered in accordance with the procedure defined by the law regulating the activity of the relevant non-profit organization;

 - the founding documents of which contain a ban on the distribution of the received income (profits) or their part among the founders (participants), members of such an organization, employees (except for payment of their labor, calculation of a single social contribution), members of management bodies and other related persons. For the purposes of this paragraph, the distribution of received income (profits) is not considered to be the financing of expenses specified in sub-clause 133.4.2 of this clause;

 - the founding documents of which (or the founding documents of a higher-level organization, on the basis of which a non-profit organization operates in accordance with the law) provide for the transfer of assets to one or more non-profit organizations of the appropriate type, to other legal entities providing non-state pension provision in accordance with the law (for non-state pension funds ), or inclusion in budget income in case of termination of a legal entity (as a result of its liquidation, merger, division, merger or transformation). The provision of this paragraph does not apply to associations and associations of associations of co-owners of apartment buildings, and housing and construction cooperatives;

 - entered by the controlling body in the Register of non-profit institutions and organizations. 

NON-PROFIT ORGANIZATIONS THAT ARE NOT INCOME TAX PAYERS MAY INCLUDE:

- budgetary institutions;

- public associations;

- political parties;

- creative unions;

- religious organizations;

- charitable organizations;

- pension funds;

- unions, associations and other associations of legal entities;

- housing and construction cooperatives, dacha (cottage and construction) cooperatives; gardening and garage (garage-building) cooperatives;

- association of co-owners of an apartment building, association of owners of residential buildings;

- professional unions, their associations and trade union organizations;

- employers' organizations and their associations;

- agricultural service cooperatives;

- cooperative associations of agricultural service cooperatives;

- other legal entities whose activities meet the requirements of this clause. 

 

Adopted by the Cabinet of Ministers of Ukraine on July 13, 2016. Resolution No. 440 approved the Procedure for maintaining the Register of non-profit institutions and organizations, their inclusion and exclusion from the Register. So, in order to include an organization in the Register of Non-Profit Organizations, the manager (or an authorized person) must submit to the controlling (fiscal) body at the place of registration:

 

- application form 1- RN

- copies of founding documents (statutes), certified by the manager's signature and sealed

 

Ways of submitting documents for non-profit status:

- personally by the manager or representative of the non-profit organization (in both cases with documentary confirmation of the person and his powers) or by a person authorized to do so;

- by mail (with a notice of delivery and a description of the attachment);

- by means of electronic communication in electronic form (subject to the condition regarding the registration of an electronic signature);

- to the state registrar as an addendum to the application for state registration of a legal entity (such an application is submitted by the technical administrator of the UDR to the fiscal authorities together with information on the state registration of the formation of a legal entity.

 

Based on the results of consideration of the 1-RN application and the documents attached to it (the charter is sufficient), the fiscal service body may make a decision within 14 calendar days on:

      - inclusion, re-inclusion, refusal to include a non-profit organization in the Register;

      - exclusion of a non-profit organization from the Register;

      - a change in the sign of non-profitability.

 

The decision to include the organization in the Register states:

- EDRPOU code;

- name of the organization;

- sign of non-profitability (for example, for public organizations (0032), condominiums (0043), charitable organizations (0036), housing and construction cooperatives (0040),

- date of inclusion of the organization in the Register.

 

THE SERVICE FOR OBTAINING THE STATUS OF A NON-PROFIT ORGANIZATION INCLUDES:

- provision of consultation and familiarization of the client with the requirements of the law regarding non-profit organizations;

- preparation of necessary documents for their submission to regulatory bodies;

- submission and legal support of the process of entry into the Register of non-profit organizations.

 

  

Usually, about the need to confirm the non-profit status of the DPS, its territorial bodies previously sent a corresponding explanatory letter to non-profit organizations with the justification of this need. Law company PITTAK recommends that you do not wait for such a letter in order to start bringing the charter of your non-profit organization into compliance with the current legislation, but to do it as soon as possible.

 

In order to avoid risks in the activities of your public association, we are ready to prepare all the necessary documents for you and provide professional advice on this matter.

For more detailed information on bringing the founding documents of non-profit organizations into compliance with current legislation, as well as entering them into the Register of Non-Profit Organizations - please contact us, the specialists of the law company PITTAK will provide you with a quick and high-quality consultation.