Registering Charter Amendments for Charitable Organizations to Obtain Non-Profit Status

Many charitable organizations in Ukraine are already actively operating—raising donations, implementing humanitarian projects, and collaborating with international donors—yet lack official non-profit tax status. The reasons for this are fairly typical: the organization was established years ago, relied on outdated template charters, or simply did not prioritize enrollment in the Register of Non-Profit Institutions and Organizations during its initial registration.

As a result, while such an entity can conduct its full scope of charitable operations, in the absence of non-profit tax status (or following its revocation), it is taxed on a general basis as a standard corporate income taxpayer. All received donations, grants, and other financial contributions are recognized as taxable revenue, and tax liabilities are calculated under general tax rules—specifically applying the standard 18% corporate income tax rate pursuant to Subparagraph 136.1 of Article 136 of the Tax Code of Ukraine.

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