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Reregistration of non-profit organizations: step by step instruction
Reregistration of non-profit organizations: step by step instruction

Until the end of 2016 non-profit organizations are required to bring their constitutional documents into conformity with the norms of the Tax Code and submit documents for adding to the Register of non-profit organizations.

Since 16.07.2016 the decree of the Cabinet of Ministers of Ukraine No. 440 dated 13.07.2016 "About approval of the Procedure for maintaining the Register of non-profitable organizations and the organizations, inclusions of the non-profitable companies, organizations and the organizations in the Register and exceptions of the Register" became law.

Non-profit organizations that will not bring their constitutional documents in conformity with the norms of cl. 133.4 of art. 133 of the Tax Code and provide copies of such documents to the Supervisory authority until 01.01.2017 will be excluded of the Register by the Supervisory authority after 01.01.2017. In order to prevent this please read a short manual from Protocol legal online resource.

The first step

It is required to bring the constitutional documents with the norms of the Tax Code. The documents are required:

to contain a prohibition of the distribution of the received incomes (profit) or parts of them among the founders (participants), members of organization, employees (except their remuneration and single social due), members of management bodies and other related persons;

to provide the transfer of assets to one or more non-profit organizations of a certain type or to credit to the income budget in the case of the dissolution of juridical persons ( in the result of its liquidation, merger, separation, affiliation or transformation);

to consider that the income (profit) of non-profit organization is used exclusively to finance expenses for the maintenance of such organization and for the implementation of its goals, objectives and activities specified in its constitutional documents.

The second step

For adding to the Register, the organization must submit an application form 1-PH with a signature of the head of the organization (authorized person) and the company seal (if available) to the SFS (State Fiscal Service).

Except mentioned application, it is required to submit copies of the constitutional documents.

It is required for the building cooperatives to submit copies of documents confirming the date of acceptance of completed construction of a residential house and the certificate of construction or acquisition of such housing by cooperatives.

At the same time, it is not required for non-profit organizations to provide the copies of constitutional documents, published on the portal of electronic services in accordance with the Law No. 755

The third step

To receive the copy of the decision about the inclusion, re-inclusion, non-inclusion of the enterprises, institutions, organizations in/from the Register of non-profit institutions and organizations, or the exclusion of non-profit organizations from the Register or changing of non-profit status.

Please note that the Registration statement and attached documents are considered during 14 calendar days from the date of their receipt (paragraph 8 of No. 440).

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