Carrying out volunteer activities that are not provided for by the constituent documents of a non-profit organisation.

General requirements for non-profit organisations:

1. A non-profit organisation must use its income exclusively for:
2. Maintaining the organisation.
3. Implementation of the purpose, tasks and activities set out in its charter.
4. Violation of this principle may result in the following consequences:

• The obligation to submit a report on the use of income (profits) to the tax authorities within 20 days of the violation.
• Calculation and payment of income tax.
• Loss of non-profit status and exclusion from the Register of non-profit institutions and organisations.

Peculiarities of volunteering during martial law:

The legislation provides for exceptions for the period of martial law:

• Non-profit organisations have the right to carry out volunteer activities, even if they are not provided for in their constituent documents.
• This includes the transfer of property, provision of services, or allocation of income to:
• The Armed Forces of Ukraine;
• Volunteer formations of territorial communities;
• Individuals who were forced to leave their homes due to hostilities;
• Other purposes related to the support of the state and citizens during the period of martial law.

Conditions for maintaining the non-profit status:

A non-profit organisation will not lose its status if its charitable assistance:

1. Meets the needs caused by martial law.
2. Is documented (e.g., property transfer certificates, service reports, etc.).