Procedure for maintaining Register of non-profit institutions and organizations, inclusion of non-profit enterprises, institutions and organizations in Register and exclusion from it was approved by Resolution № 440 of the Cabinet of Ministers of Ukraine as of 13.07.2016 with changes (hereinafter – Procedure).
Clause 9 of Paragraph 6 of the Procedure stipulates that the controlling body can check information contained in submitted documents for compliance with requirements established by the Tax Code of Ukraine (hereinafter – Code) and legislation that regulates activities of relevant non-profit organization.
Paragraph 7 of the Procedure stipulates that the controlling body includes non-profit organization in Register of non-profit institutions and organizations (hereinafter – Register) on the condition that such organization meets requirements specified in Sub-paragraph 133.4.1 of Paragraph 133.4 Article 133 of the Code, namely:
formed and registered according to procedure determined by the law that regulates activity of relevant non-profit organization;
founding documents of which (or founding documents of a higher-level organization on the basis of which non-profit organization operates according to the law) contain a ban on the distribution of received income (profits) or part of them among the founders (participants in sense of the Civil Code of Ukraine), members of such organization, employees (excepting payment of their work, accrual of single social contribution), members of management bodies and other persons related to them. For purposes of this Clause, distribution of received income (profits) is not considered to be financing of expenses specified in Sub-paragraph 133.4.2 of Paragraph 133.4 Article. 133 of the Code;
founding documents of which (or founding documents of a higher-level organization on the basis of which non-profit organization operates according to the law) provide for the transfer of assets to one or more non-profit organizations of the corresponding type, other legal entities providing non-state pension provision according to the law (for non-state pension funds), or inclusion in budget income in case of termination of the legal entity (as a result of its liquidation, merger, division, merger or transformation). Provision of this Clause does not apply to unions and associations of associations of co-owners of multi-apartment buildings and building cooperatives.
Incomes (profits) of non-profit organization are used exclusively to finance expenses for maintenance of such non-profit organization, realization of purpose (goals, tasks) and directions of activity determined by its founding documents (Sub-paragraph 133.4.2 of Paragraph 133.4 Article 133 of the Code).
Incomes of non-profit religious organizations are also used to carry out non-profit (charitable) activities provided for by the law for religious organizations, including provision of humanitarian aid, charitable activities and charity.
Paragraph 133.4 of Article 133 of the Code stipulates that for a period of the martial law, state of emergency is applied taking into account provisions of Paragraph 63 Sub-section 4 Section XX of the Code.
Sub-paragraph 133.4.6 of Paragraph 133.4 Article 133 of the Code stipulates that non-profit organizations that meet requirements of this Paragraph and are not the corporate income tax payers, in particular, can 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 (from the first day of a month following the month in which, according to the law, completed residential building was put into operation and such residential building was built or purchased by a housing and construction company (residential) cooperative), country house (cottage-building), gardening and garage (garage-building) cooperatives (associations), associations of co-owners of apartment buildings, associations of owners of residential buildings, professional unions, their associations and trade union organizations, as well as employers' organizations and their associations, agricultural service cooperatives, cooperative associations of agricultural service cooperatives, other legal entities whose activities meet requirements of Paragraph 133.4 Article 133 of the Code.
In order to be included in Register, non-profit organization must submit registration application form 1-RN to the controlling body according to Annex 1 to the Procedure and certified by signature of the head or representative of such organization and sealed (if available) copies of the constituent documents of non-profit organization (excepting published on the portal of electronic services according to the Law of Ukraine № 755-IV as of 15.05.2003"On state registration of legal entities, individual entrepreneurs and public organizations", as amended (hereinafter – Law № 755)).
Registration application and copies of the specified documents can be submitted (sent) by non-profit organization in one of the following ways:
personally by the head or representative of non-profit organization (in both cases with documentary confirmation of a person and his/her powers) or by a person authorized to do so;
by mail with delivery notification and attachment description;
by the electronic communication means in the electronic form in legislative manner;
to the state registrar as annex to the application for state registration of changes to information about legal entity in case of changes to the constituent documents that affect taxation system of non-profit organization (Paragraph 6 of the Procedure).
At the same time, please note that for the taxpayers’ convenience and comfort in conditions of the martial law according to Decree of the President of Ukraine № 64/2022 as of 24.02.2022 "On introduction of the martial law in Ukraine" with changes, service of taxpayers (payers of single contribution), in particular, provision of administrative services, performance of other functions of service is carried out by bodies of the State Tax Service regardless of the taxpayer's registration place. That is, in order to be included in Register, non-profit organization can submit to any state tax inspection or territorial body of the State Tax Service, regardless of the taxpayer’s registration place, registration application form 1-RN and copies of the founding documents of non-profit organization certified by signature of the head or representative of such non-profit organization (in case if the founding documents have not been published on portal of electronic services according to the Law № 755).
Based on the consideration results of registration application form 1-RN and documents attached to it, or on the basis of information received from the Unified state register, within three working days from the day of their receipt, the controlling body makes a decision on inclusion, re-inclusion, refusal to include (re-inclusion) of non-profit organization in Register, exclusion of non-profit organization from Register, change of non-profit status.
Controlling body includes non-profit organization in Register, provided that such organization complies with requirements specified in Sub-paragraph 133.4.1 of Paragraph 133.4 Article 133 of the Code (Paragraph 7 of the Procedure).
Paragraph 133.4 of Article 133 of the Code stipulates that for a period of the martial law, state of emergency is applied taking into account provisions of Paragraph 63 of Sub-section 4 Section XX of the Code.
Controlling body refuses to include non-profit organization in Register if, in particular, non-profit organization submits incomplete package of documents specified in Paragraph 6 of the Procedure, non-compliance of non-profit organization with requirements established by Paragraph 133.4 of Article 133 of the Code.
In the absence of grounds for refusal of inclusion (re-inclusion) in Register, assignment (change) of the non-profit status, the controlling body is obliged within three working days from the date of receipt of the registration application and documents attached to it, or from the date of receipt of information from the Unified state register, enter into Register a corresponding notification on the inclusion of such non-profit organization in Register.
If there are grounds for refusing inclusion (re-inclusion) in Register, assigning (changing) the non-profit status, or for excluding non-profit organization from Register, the controlling body prepares a corresponding decision in the form according to Annex 2 to the Procedure in two copies, one of which is handed over to such organization according to procedure specified in Article 42 of the Code, and the second remains in the controlling body.
After receiving decision to refuse inclusion (re-inclusion) in Register, non-profit organization can eliminate deficiencies and re-submit documents to the controlling body according to Paragraph 6 of the Procedure, without changing provisions of the constituent documents, to which the controlling body has not commented. The resubmitted registration application is considered within terms specified in Clause 1 of Paragraph 8 of the Procedure.