How to get a status of a non-profit organisation?

In order to be included in the Register of Non-Profit Institutions and Organisations (the "Register"), a non-profit organisation must perform the following steps:

1. Submit an application

• Where to apply: To the State Tax Service (STS) at the place of registration.
• Application form: NO. 1-RN.
• Method of submission:
• In person or by mail in paper form.
• Through the payer's electronic cabinet.

2. When to apply

• It is recommended to submit the application simultaneously with the documents on state registration of the legal entity.
• As a last resort, within 10 days from the date of state registration of the legal entity.
• If the application is submitted within these time limits, the organisation will be considered non-profit from the moment of its registration, which allows it to avoid paying income tax on funds received during this period.

3. The term of consideration

• The STS makes a decision on inclusion in the Register within 3 working days from the date of receipt of the documents.

4. Mandatory provisions in the charter

• In order for an organisation to be recognised as a non-profit, its charter must contain:
• Prohibition of distribution of income (profits): the income (profits) received cannot be distributed among the founders, participants, members of governing bodies.
• Transfer of assets in case of liquidation: in case of termination of a legal entity, assets are transferred to another non-profit organisation of the corresponding type or credited to the budget.