FEATURES OF REGISTRATION OF A CHARITABLE ORGANIZATION DURING WAR

With the beginning of Russia's full-scale invasion of Ukraine, many volunteer formations and initiatives began to appear in our country aimed at helping the population and the army. Most of these groups were formed back in 2014, but were never legalized, were not registered in the manner prescribed by law, and did not enter information about themselves in the Unified State Register of Legal Entities, Individual Entrepreneurs and Public Formations (hereinafter referred to as USR).

Further, faced with the problem of receiving donations from foreign and our citizens, participating in and receiving funds from grant programs, purchasing and transferring weapons, ammunition, cars, etc. for the Armed Forces of Ukraine, receiving humanitarian aid from foreign partners, such formations began to think about state registration, legalization on the territory of Ukraine, opening bank accounts and maintaining primary document management, appeals to Prikhodko and Partners Law Firm for assistance in state registration became more frequent.

Consequently, one of the forms of legalization of such formations is a charitable organization.

A charitable organization is an organization, a non-state form of ownership, the purpose of which is to carry out charitable activities in the interests of society or certain categories of persons. The activity of the organization is regulated by the Law of Ukraine "On Charity and Charitable Organizations".

On February 24, 2022, based on the experience of 2014, the authorized bodies restricted access to unified and state registers in order to preserve the truthfulness of the information entered into it, protect personal data and human lives.

Today, the registration of a charitable organization is carried out by the state registrar of the TsNAP or a notary. I would like to draw your attention to the fact that amendments to the Decree of the Cabinet of Ministers dated March 6, 2022 No. 209 have recently come into force.

For the state registration of a charitable organization, an administrative fee is not charged yet.

So, before state registration, you need to decide on the type of Charitable Organization, they are as follows:

• Charitable society - there cannot be less than two founders, operates on the basis of the charter;
• Charitable institution - the constituent act determines the assets that the founders transfer to the institution in order to achieve the goals of the activity;
• A charitable foundation has one or more participants and is managed by them, who do not have to transfer any assets, in order to achieve the goals of this organization, acts on the basis of the charter.

After choosing the type of Charitable organization, name, legal address, Chairman / Board of the organization, Supervisory Board (if necessary), the founders hold a General Meeting and document this with the Decision / Protocol on the state registration of the Charitable Organization. Next, the preparation of the relevant documents for the submission and registration procedure begins.

I want to note that after receiving an Extract from the USR, indicating the state registration of the Charitable Organization, it is necessary to obtain, in the territorial bodies of the tax service, the status of non-profitability.

From the moment you receive all the relevant documentation on completing the registration procedure and registering you with state authorities, opening a bank account, you can safely begin to carry out official activities.

Specialists of the corporate practice of Prikhodko & Partners will be happy to advise you on all issues and nuances of registering an organization and quickly prepare all the necessary documentation.

We also provide this service on a turnkey basis. Therefore, rather, contact us to bring us even closer to victory.