The Register of Non-Profit Institutions and Organizations is kept by the State Tax Service of Ukraine (STS). An organization that isn't on this Register isn't treated as non-profit for corporate income tax purposes, even if its charter meets all the requirements. An organization can be added to the Register during state registration or by filing Form No. 1-RN, and it can be removed from the Register, in particular, for misusing or distributing its income.
The non-profit conditions are set by clause 133.4 of Article 133 of the Tax Code of Ukraine (the Tax Code), and the procedure by the Procedure for Keeping the Register approved by Resolution No. 440 of the Cabinet of Ministers of Ukraine of July 13, 2016 (Procedure No. 440). The rules are given as in force on October 2, 2026.
What requirements a non-profit organization must meet
For corporate income tax purposes, an organization is non-profit if it meets all four requirements of subclause 133.4.1 of the Tax Code at the same time:
- it's established and registered in the manner set by the law governing the relevant type of non-profit organization;
- its constituent documents (or the documents of a higher-level organization under which it operates) prohibit distributing income or any part of it among founders (members), members, employees (except for pay and the unified social contribution), members of governing bodies and other related persons;
- its constituent documents provide that, if the legal entity is terminated, its assets are transferred to one or more non-profit organizations of the relevant type or credited to the budget;
- the organization is on the Register.
Financing the organization's upkeep and its statutory activities isn't considered a distribution of income. The requirements for constituent documents don't apply to budget institutions, and the requirement to transfer assets doesn't apply to associations of co-owners of apartment buildings (condominium associations, OSBB), their associations and housing construction cooperatives.
A charter that meets the Tax Code requirements isn't enough on its own. Subclause 133.4.2 of the Tax Code requires that income be used only to finance the organization's upkeep and to achieve its purpose (goals, tasks) and areas of activity set out in its constituent documents. It's this requirement that the tax authority compares with actual expenses during audits.
What the non-profit status code means
When adding an organization to the Register, the STS assigns it a four-digit code, the non-profit status code, which shows its group (clause 4 of Procedure No. 440). As a general rule, the date the code is assigned marks the start of non-profit status, and the date it's canceled marks the end.
| Code | Group of organizations |
|---|---|
| 0031 | Budget institutions |
| 0032 | Civic associations |
| 0033 | Political parties |
| 0034 | Creative unions |
| 0035 | Religious organizations |
| 0036 | Charitable organizations |
| 0037 | Pension funds |
| 0038 | Unions |
| 0039 | Associations and other unions of legal entities |
| 0040 | Housing construction cooperatives (from the first day of the month after the building constructed or purchased by the cooperative is put into operation) |
| 0041 | Dacha (dacha construction) cooperatives |
| 0042 | Gardening and garage (garage construction) cooperatives (societies) |
| 0043 | Condominium associations (OSBB), associations of residential building owners |
| 0044 | Trade unions, their associations and trade union organizations |
| 0045 | Employers' organizations and their associations |
| 0046 | Agricultural service cooperatives |
| 0047 | Cooperative associations of agricultural service cooperatives |
| 0048 | Other legal entities whose activities meet the requirements of clause 133.4 of the Tax Code |
How to get on the Register of Non-Profit Organizations
Procedure No. 440 provides two ways.
During state registration. A request to be added to the Register can be included in the application for state registration of a new legal entity, and when registering changes, if the changes to the constituent documents affect the organization's taxation. In that case, no separate application is filed. The information reaches the tax authority from the Unified State Register of Legal Entities, Individual Entrepreneurs and Public Associations (USR), and Form No. 1-RN is generated automatically.
By a separate application. The organization files a registration application on Form No. 1-RN (Annex 1 to Procedure No. 440) with the tax authority at its main place of registration, together with copies of its constituent documents certified by the signature of the head or a representative and a seal (if any). Copies aren't needed if the constituent documents are published on the Ministry of Justice's e-services portal. Housing construction cooperatives also attach certified copies of documents on the date the building was put into operation and on its construction or purchase by the cooperative.
The application can be filed in person, by mail with a delivery notice and a list of enclosures, or electronically. Electronic filing is available if the constituent documents are published on the e-services portal (clause 6 of Procedure No. 440).
A decision is made within three business days of receiving the application or the information from the USR (clause 8 of Procedure No. 440). The Procedure names two grounds for refusal: an incomplete set of documents and failure to meet the requirements of clause 133.4 of the Tax Code. After a refusal, the organization can fix the deficiencies and file again without changing the charter provisions the tax authority had no comments on.
The Procedure doesn't require a decision to add an organization to be delivered to it. A decision in the form of Annex 2 to the Procedure is prepared and delivered when the organization is refused inclusion or a change of code, or is removed from the Register. Inclusion is recorded by an entry in the Register with the date and number of the decision, so it's worth checking the result in the Register or with an extract.
Why the first 10 days matter
A newly established organization can be treated as non-profit from the date of its state registration. To achieve this, the documents for inclusion must be filed during registration or within 10 days after it, and the tax authority must add the organization to the Register (paragraph seven of subclause 133.4.1 of the Tax Code). The rule doesn't specify the type of days, so it's safer to count calendar days. The same rule applies when an organization files documents for inclusion after state registration of changes to its details (paragraph eight of the same subclause). If the deadline is missed, the status takes effect from the date the code is assigned, not from the date of registration.
We explained how to choose the form of a public association and register it in our article on registering a civic organization.
What to do after changing the charter
If the legal form or constituent documents have changed, the organization files Form No. 1-RN marked "changes" with copies of the documents under clause 6 of the Procedure. The deadline is 10 calendar days from the state registration of the changes or, if registration isn't required, from the day the relevant circumstances arose (clause 14 of Procedure No. 440).
Since 2025, a separate rule introduced by Resolution No. 1514 of the Cabinet of Ministers of Ukraine of December 27, 2024 has applied. If, after state registration of changes, the tax authority finds that the organization doesn't meet clause 133.4 of the Tax Code, it removes the organization from the Register from the date of that registration. That's why it's worth checking a new version of the charter against subclause 133.4.1 of the Tax Code before submitting it to the state registrar.
How to check your entry in the Register and get an extract
Procedure No. 440 provides for open access to the Register's data on the STS web portal. However, for the period of martial law, the STS has restricted access to public electronic registers. As of October 2, 2026, the link to the "Реєстр неприбуткових установ та організацій" (Register of Non-Profit Institutions and Organizations) section in the Electronic Cabinet leads to a login page.
An entry in the Register includes, in particular, the EDRPOU code (company registration number), the name, the date of inclusion, the non-profit status code with the date it was assigned or changed, and the details of the decisions on inclusion or removal (clause 11 of Procedure No. 440). When checking, make sure the code matches the organization's legal form, the date it was assigned matches the date from which the organization expects to have the status, and there's no cancellation date in the entry.
The official confirmation of status is an extract from the Register. A request in the form of Annex 3 to Procedure No. 440 is signed by the head or a person with signing authority and filed with the tax authority at the main place of registration in person, by mail or electronically (clause 12-1 of Procedure No. 440). The extract is provided free of charge within three business days following the day the request is received. For an electronic request, it's sent to the email address the request came from, with the tax authority's electronic seal.
The extract shows the data as of the date and time it was generated and remains valid until the organization's details in the Register change. If there's no entry, a notice that the Register has no information is sent instead of an extract. What requests often call a "non-profit status certificate" is, under the current Procedure, an extract.
An entry in the Register doesn't mean the status will be kept: it can be canceled after an audit. To assess the risk, it's worth checking documents and expenses:
| What to check | What to look out for |
|---|---|
| Prohibition on distributing income in the charter | Covers founders (members), members, employees, members of governing bodies and related persons; the exception is pay and the unified social contribution |
| Areas of expenditure | Expenses go to the organization's upkeep or to the purpose, goals and areas set out in the charter; the "martial law exception" is assessed separately |
| Payments to founders, members and related persons | For payment for work and services, there's a contract, confirmation of performance and a justified price; for reimbursements and assistance, there are grounds and documents |
| Charter changes | Form No. 1-RN marked "changes" was filed within 10 calendar days |
Why organizations are removed from the Register of Non-Profit Organizations
The tax authority makes the decision on removal. Clause 16 of Procedure No. 440 names five grounds:
- use of income for purposes other than the organization's upkeep and achieving its purpose (goals, tasks) and areas of activity defined by subclause 133.4.2 of the Tax Code;
- distribution of income or any part of it among founders (members), members, employees (except for pay and the unified social contribution), members of governing bodies and other related persons;
- failure of the organization and/or its constituent documents to meet the requirements of clause 133.4 of the Tax Code;
- entry into the USR of a record on the state registration of the organization's termination (as a result of liquidation, merger, accession, division or transformation);
- the organization's own initiative.
Separately, subclause 133.4.4 of the Tax Code names as a ground for removal a fact, established by the tax authority, that income was used to provide an undue advantage when committing criminal offenses under Articles 369 and 369-2 of the Criminal Code of Ukraine. The amount of the advantage doesn't matter, and it could have been provided either directly or through third parties.
The tax authority may detect misuse or distribution of income during a documentary audit. That's why it's worth checking in advance payments to founders and members of governing bodies, contracts with related persons and expenses outside the statutory areas. We explained how to formalize a director's work so that the pay doesn't look like a distribution of income in our case study on NGO directors.
What isn't considered a violation during martial law
An exception applies for the period of martial law or a state of emergency (clause 63 of subsection 4 of Section XX of the Tax Code). Transferring property, providing services or financing expenses outside the statutory areas for the benefit of the Armed Forces of Ukraine, other military formations and designated security and defense bodies for defense needs isn't considered a violation of clause 133.4. The same applies to civil protection forces, state and municipal healthcare facilities and accounts of state bodies opened by the National Bank of Ukraine to support defense and humanitarian aid. The exception also covers charitable assistance to designated categories of people, including military personnel, families of those killed and residents of combat areas, but not to founders, members of the organization and related persons.
For charitable organizations, the Tax Code contains one more clarification (subclause 133.4.4-1). Compensation and other payments to employees, including additional benefits, aren't grounds for removal if all of the following apply:
- they're related to achieving the organization's goals and tasks;
- they're provided for by constituent and/or organizational and administrative documents;
- they don't contradict the Law of Ukraine "On Charitable Activities and Charitable Organizations";
- their total for the year doesn't exceed 25% of the administrative expenses incurred.
Failure to file the Report on the Use of Income (Profits) of a Non-Profit Organization isn't among the grounds for removal. As a general rule, it's subject to a fine of UAH 340, or UAH 1,020 if the organization has already been fined for this during the year (clause 120.1 of the Tax Code); during martial law, release from liability is possible under subclause 69.1 of subsection 10 of Section XX of the Tax Code. However, failure to file reports is a ground for an unscheduled documentary audit (subclause 78.1.2 of the Tax Code), which may also reveal breaches of the non-profit conditions. We covered reporting deadlines and contents in our article on financial reporting by non-profit organizations.
What happens after removal
The date from which the non-profit status code is canceled depends on the ground (clause 17 of Procedure No. 440):
- for a breach of clause 133.4 of the Tax Code — from the first day of the month following the month of the breach;
- for termination of the legal entity — from the date of termination;
- for removal at the organization's own initiative — from the date the tax authority receives the application.
In addition, for non-compliance with the requirements of clause 133.4 of the Tax Code found by the tax authority after state registration of changes to the organization's details — from the date of that registration (clause 8 of the Procedure).
If there are several grounds, the cancellation date is the date of the earliest event.
If the organization itself discovers that income was misused, subclause 133.4.3 of the Tax Code applies. The Report on the Use of Income must be filed within 20 calendar days after the end of the month of the breach (taking into account any shift from a day off). It covers the period from the beginning of the year, or from a later date when the status was obtained, to the last day of the month of the breach. In the Report, the organization itself calculates corporate income tax on the amount of transactions involving misuse of assets at the basic rate of 18% (clause 136.1 of the Tax Code). From the first day of the following month, it's treated as a corporate income tax payer.
Example. In March 2026, a charitable foundation that has long been on the Register spent UAH 200,000 on purposes not provided for in its charter. These expenses aren't related to its upkeep and don't fall under the "martial law exception." By April 20, the foundation files the Report for January–March and declares UAH 36,000 of tax (200,000 × 18%), which it must pay by April 30 (clause 57.1 of the Tax Code). From April 1, the foundation is treated as a corporate income tax payer. Until the end of the year, it files a quarterly return on a cumulative basis and financial statements, and from the following year, it reports and pays tax on general terms.
If the misuse is established by the tax authority, subclause 133.4.4 of the Tax Code provides for removal from the Register and the assessment of corporate income tax, penalties and late-payment interest starting from the first day of the month in which the breach was committed. So the code is canceled from the following month, but the tax consequences of the breach also cover the month of the breach itself.
Tax Code rules that depend on status are applied on the date of the transaction, so after removal neither the organization nor its partners can use them:
- Donors. A corporate income tax payer that adjusts its financial result for tax differences doesn't increase it by amounts donated free of charge to non-profit organizations that were on the Register on the date of the transfer, within 4% of its taxable profit for the previous year (subclause 140.5.9 of the Tax Code). From 2025 until the end of the year in which martial law ends or is lifted, the limit is 8% if more than 4% of that profit out of this amount was transferred to charitable organizations on the Register (clause 72 of subsection 4 of Section XX of the Tax Code).
- Aid recipients. The personal income tax exemption for in-kind charitable assistance to people affected by armed aggression for designated needs applies if the assistance is distributed through the budget or through charitable organizations and the Ukrainian Red Cross Society that are on the Register (subclause 170.7.2 of the Tax Code).
A removal decision can be appealed. A complaint to a higher-level tax authority is filed within 10 business days following the day the decision is received (clause 56.3 of the Tax Code), or the organization can go to court (clause 56.18 of the Tax Code). Procedure No. 440 also provides for re-inclusion in the Register: after removing the causes, the organization files a new Form No. 1-RN. Re-inclusion doesn't cancel the tax assessed for a breach already committed.
What changes the Ministry of Finance is preparing
The Commercial Code of Ukraine ceased to be in force on August 28, 2025, under Law No. 4196-IX. As a result, on May 7, 2026, the Ministry of Finance published for discussion draft amendments to the Tax Code that would replace the concept of non-profit organizations with "non-entrepreneurial companies, institutions and organizations" and the Register with a Register of Non-Entrepreneurial Companies, Institutions and Organizations.
Organizations that are on the Register on the date the law takes effect but don't meet the new requirements would have six months under the draft to update their constituent documents and submit copies to the tax authority. Those that miss this deadline won't be included in the new Register. As of October 2, 2026, the current version of the Tax Code doesn't contain these changes.
UHY Prostir provides accounting services for non-profit organizations, including work with the Register and monitoring of the non-profit conditions, and carries out audits of non-profit organizations. If you need to prepare a filing for the Register, check compliance with the non-profit conditions or assess tax risks before an audit, contact our team.
Viktor Safinskyi (Partner and Head of the Audit Practice)
