Obtained non-profit status for an NGO without changing its charter

Helped to confirm non-profit status without changing NGO's charter

In August 2016, we were contacted by the Client who had had our company register the changes to the charter of his Non-Governmental Organization (NGO) in mid-2015.

The reason they contacted us was the letter the Client had received from the State Fiscal Service of Ukraine demanding that their constituent documents be brought in line with the requirements of the Tax Code of Ukraine.

We explained to the Client that the receipt of such a letter is a consequence of the fulfillment by the the the State Fiscal Service of Ukraine of the order of the Cabinet of Ministers of Ukraine No. 440 of July 13, 2016, which provides for the procedure for updating the register of non-profit organizations.

In short,  the State Fiscal Service of Ukraine is obliged to send out letters to all non-profit organizations registered before mid-2015, whose constituent documents are not available in the electronic databases of State Registration Service of Ukraine.

Not later than a month from the moment of receipt of the letter, non-profit organizations are obliged to submit an application in a standard format and a copy of their charter to State Fiscal Service of Ukraine. Those who ignore this requirement will be deprived of the status of a non-profit organization from January 01, 2017.

Based on the results of the consideration of the submitted documents, the State Fiscal Service of Ukraine will make one of the two possible decisions: either get the organization listed in the new register of non-profit organisations or deny introduction into the register.

Read more on this topic in our lawyer’s comment.

Having studied the statutory documents of the Client, we came to the conclusion that they fully comply with the requirements of the law. They provided for the transfer of assets in case of liquidation of the organization only to such organizations, a ban was placed on the distribution of income among founders, members of the organization, employees, members of the governing bodies. The income received could be used only for the activities of the organization itself.

By consent of the Client, we have fulfilled the requirements of the Order of the Cabinet of Ministers of Ukraine No. 440, and within two weeks the public organization received a decision on adding them to the new register of non-profit organisations with the assignment of a non-profit status 0032.

Publication date: 26/09/2016

About author

Name: Volodymyr Gurlov

Position: Partner

Education: National Academy of the Security Service of Ukraine

Knowledge of languages: Russian, Ukrainian, English

Email: [email protected]

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