Publication date: 08.06.2024
Registration and operation of non-governmental organizations in Ukraine
Introduction
NGOs play an important role in the development of civil society in Ukraine. They contribute to the protection of citizens' rights and freedoms, the development of democracy and the resolution of socially significant issues. The registration and activities of such organizations are regulated by the Ukrainian legislation, which provides legal grounds for their establishment and operation.
Legal framework
The main legal acts regulating the registration and activities of NGOs in Ukraine are:
- The Law of Ukraine "On Public Associations": Defines the procedure for the establishment, registration, operation and termination of public associations.
- The Civil Code of Ukraine: Contains provisions on legal capacity and legal capacity of legal entities.
- The Law of Ukraine "On State Registration of Legal Entities, Individual Entrepreneurs and Public Organizations": Regulates the procedure for state registration of public organizations.
- The Tax Code of Ukraine: Defines tax benefits and obligations of public organizations.
Procedure for registration of non-governmental organizations
Preparation of constituent documents:
- Charter: The main document that defines the purpose, tasks, structure and procedure of the organization.
- Minutes of the constituent assembly: A document confirming the decision to establish an organization.
Submission of documents for registration:
- Documents are submitted to the authorized registration authority (usually local executive authorities or administrative service centers).
- The package of documents includes: an application for registration, a charter, minutes of the constituent assembly, information about the founders and other necessary documents.
Reviewing the application and making a decision:
- The registration authority checks the compliance of the documents with the legal requirements.
- If the documents comply with the legal requirements, a decision is made to register the organization, which is confirmed by the issuance of a registration certificate.
Activities of civil society organizations
Legal status and structure:
- A non-governmental organization acquires the status of a legal entity from the moment of its state registration.
- The structure of the organization is determined by the charter and may include governing bodies, executive bodies, an audit committee, etc.
Financial activities:
- NGOs can receive funding from a variety of sources: membership fees, charitable donations, grants, and income from their own business activities.
- Certain types of income may be exempt from taxation in accordance with the Tax Code of Ukraine.
Reporting and control:
- Non-governmental organizations are required to submit financial statements to tax authorities and other regulatory bodies.
- The activities of organizations are monitored by government agencies, local governments, and the members of the organization themselves through audit committees.
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Challenges and prospects
Bureaucratic obstacles:
- The procedure for registering civic organizations can be complicated by bureaucratic obstacles and delays in the review of documents.
Financial instability:
- NGOs often face problems of financial stability due to their dependence on grants and charitable donations.
Legislative changes:
- Continuous improvement of the legislation on NGOs helps to simplify the procedures for registration and operation of NGOs in Ukraine.
