During legal regime of the martial law, state of emergency on the territory of Ukraine, it is not considered a violation of requirements of Paragraph 133.4 Article 133 of the Tax Code of Ukraine regarding the organization's stay in status of non-profit organization, such non-profit organization's transfer of property, provision of services, charitable assistance, use of income (profits) to finance expenses not related to the implementation of purpose and areas of activity provided for by its founding documents for purposes specified Paragraph 63 Sub-section 4 Section XX "Transitional Provisions" of the Tax Code of Ukraine.
Therefore, provision by non-profit organizations during the martial law of charitable assistance to persons who are not founders, participants of such organizations or persons related to them and who live (lived) in territory of settlements where hostilities are (were) ongoing and/or were forced to leave their residence place in connection with conduction of hostilities in such settlements and, including, were registered according to procedure established by the law in structural subdivisions for social protection of population of district, district state administrations in the Kyiv city, city’s executive bodies, district councils in cities (in case of formation), does not cause emergence of grounds for relevant organizations to lose their non-profit status.
Reminder! Paragraph 63 of Sub-section 4 Section XX "Transitional provisions" of the Tax Code of Ukraine stipulates that during legal regime of the martial law, state of emergency, transfer of property is not considered a violation of requirements of Paragraph 133.4 Article 133 of the Tax Code of Ukraine, as well as provision of services by non-profit organization, use of income (profits) of non-profit organization to finance expenses not related to implementation of purpose (goals, tasks) and areas of activity defined by its founding documents under condition that such services and property are voluntarily transferred (provided, given) to the Armed Forces of Ukraine, National Guard of Ukraine, Security Service of Ukraine, Foreign Intelligence Service of Ukraine, State Border Service of Ukraine, Ministry of Internal Affairs of Ukraine, Department of State Security of Ukraine, State Service for Special Communication and Information Protection of Ukraine, voluntary formation of territorial communities, other military formations, their units, military units, units, institutions or organizations formed according to laws of Ukraine, maintained at expense of the state budget, for needs of ensuring defense of the state, as well as for benefit of the central body of executive power, which ensures formation and implements state policy in civil protection sphere, civil defense forces and/or health care institutions of state or communal ownership, and/or health care structural divisions of regional, Kyiv and Sevastopol city state administrations, and/or funds transferred to special accounts opened by the National Bank of Ukraine for fundraising and/or providing charitable assistance to persons who are not founders, participants of such organizations or persons related to them and who live (lived) in territories of settlements where hostilities are (were) ongoing, and/or were forced to leave their residence place in connection with hostilities in such settlements and, including, taken according to procedure established by the law for registration in structural units for social protection of population of district, district state administrations in Kyiv city, city’s executive bodies, district councils in cities (in case of formation).
