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A non-profit organization (NPO) is a legal person whose activities are not related to profit. NGOs are created to achieve the objectives in the fields of sport, medicine, education, culture, charity, politics, science and other social spheres.
Legal advice lawyers with deep and comprehensive knowledge of the legislation in the field of corporate law and registration of non-profit organizations of any organizational-legal forms;
a professionally prepared package of documents in accordance with applicable legislation;
a complete package of additional services related to registration of NGOs.
PP. 133.4.1 the Tax code defines requirements for organizations to receive-profit status: established and registered in the order determined by the law governing the relevant non-profit organization; the constituent documents of which prohibit the distribution of the received incomes (profit) or parts of them among the founders (participants), organization members, employees (except for their remuneration, accrual of the single social contribution), members of management bodies and other related persons; Foundation documents which stipulate the transfer of assets to one or more non-profit organizations of a certain type or enroll in the income budget in the event of termination of a legal entity (as a result of its liquidation, merger, division, merger or conversion) made by the Supervisory authority in the Register of nonprofit institutions and organizations.
And most importantly, according to the PP. 133.4.2: income (profit) non-profit organization must be used exclusively to Finance expenditure on the maintenance of a non-profit organization, the implementation of the purpose (goals, objectives) and activities specified in its constituent documents. The main difference from a profitable (commercial) organizations: commercial organization created solely for profit and is a tax payer profit, and non-profit - the purpose of material gain is not intended. Non-profit organization mainly relies for the formation of favorable living conditions and achieve socially significant social benefits.
The types of non-profit organizations according to the PP. 133.4.6 Tax Code:
public associations, political parties, creative unions, religious organizations, charitable organizations, pension funds;
unions, associations and other unions of legal entities;
housing cooperatives, country (country-building), gardening and garage (garage-construction) cooperatives;
Association of apartment owners, associations of owners of residential houses;
trade unions, their associations and trade Union organizations and employers ' organizations and their associations;
agricultural service cooperatives, cooperative associations of agricultural service cooperatives;
other legal entities, activities of which comply with the requirements of section 133.4 of the Tax code.
Each type of non-profit organizations are regulated by the relevant legislation.
Non-profit organizations do not count income tax, do not submit the Declaration and, accordingly, do not pay it, but at the same time, a non-profit status does not exempt from reporting. Non-profit enterprises, institutions and organizations specified in point 133.4 NKU, with the entry into force of Act No. 652 must submit a report on the use of income (profit) non-profit organization in an appropriate form within the time stipulated for submitting a tax Declaration for tax on profit of enterprises. The report is intended to control the spending of income (profit), because in violation of the purpose of use will have to pay tax and become a payer of profit tax on a common basis.
The most common types of nonprofit organizations is public associations and charitable foundations.
According to the Law of Ukraine "On public associations" public Association - a voluntary Association of individuals and / or legal entities of private law for implementation and protection of rights and freedoms, satisfaction of public, in particular economic, social, cultural, environmental and other interests. In previous comments we already wrote about the forms and types of public associations, established by the applicable laws. Was also devoted to review about the main constituent document - the Charter and the basic requirements to it.
Charitable organization - a legal entity of private law, the founding documents of which define the charity work in one or more areas identified by the Law of Ukraine "On charity and charitable organizations". It is developing its own charity programme, which is a complex of charitable activities aimed at solving problems relevant to statutory goals of the organization. A charitable organization may be established as a charitable society, charitable organization or charitable Foundation. Charitable Foundation recognized charitable organization, which operates on the basis of the Charter, has members and is managed by the participants do not have to submit to this organization any assets to achieve the objectives of charitable activities.