Non-profit organizations with the status of a legal entity: – public organizations, unions associations; – associations; – Religious, charitable organizations, foundations;

Non-profit organizations (NPOs) with legal entity status in Ukraine encompass a broad range of organizational forms, including public organizations, unions and associations, charitable organizations, religious organizations, and foundations. The defining characteristic of these organizations is that the distribution of profits among participants is not the goal of their work. Entrepreneurial and income-generating activities are permitted under certain conditions, provided they are aimed at achieving socially useful goals and contributing to the social improvement of society.

NPOs are additionally permitted to establish LLCs and other small and medium-sized enterprises as a means of generating income in support of their statutory objectives.

The legal basis for this organizational form is provided by the Law of Ukraine on Public Associations, the Law of Ukraine on Charitable Activity and Charitable Organizations, the Law of Ukraine on the Fundamentals of Social Security for Persons with Disabilities in Ukraine, the Law of Ukraine on Social Services, the Law of Ukraine on Rehabilitation of Persons with Disabilities in Ukraine, Cabinet of Ministers of Ukraine Decree No. 1049 of October 12, 2011 (as amended) on Holding a Contest to Determine Programs, Projects and Measures Developed by Civil Society Institutions for which State Support is Provided, and Cabinet of Ministers of Ukraine Decree No. 1010 of August 8, 2007 (as amended) on Approval of the Procedure for Granting the Right to Use Tax Exemptions for Enterprises and Organizations of Public Organizations of Persons with Disabilities.

Financial Support

Financial resources are allocated through state budget programs for the implementation of programs, projects, and measures. Funding is also provided through budget programs for social and rehabilitation services.

Tax Relief

Tax relief is available exclusively for organizations whose founders are public associations of persons with disabilities, subject to the fulfillment of special conditions. The relevant legal provisions are as follows: Chapter III of the Tax Code of Ukraine on Corporate Profit Tax, Article 142 on Exemption from Taxation, Article 142.1; Section V on Value Added Tax, Article 197 on Transactions Exempt from Taxation, item 197.6; Chapter XII on Payment for Land, Article 282 on Reliefs in Payment of Tax for Legal Entities (Land Tax), item 282.1, subparagraph 282.1.2; and Section XXII Transitional Provisions, paragraph 1, paragraph 8, subsection 2, under which the supply of goods (excluding excisable goods) and services shall be subject to VAT at a zero rate for the period until January 1, 2025.

Social Security Contributions, Public Procurement, Educational and Informational Support

No specific additional provisions are currently in place beyond the general statutory framework for any of these areas.