Charitable organizations have been granted extended conditions for their presence in the Register of Non-Profit Institutions.

As of December 30, 2024, amendments to the Tax Code of Ukraine have come into effect, significantly broadening the conditions for charitable organizations to remain in the Register of Non-Profit Institutions and Organizations, as well as expanding the list of recipients eligible for assistance from such organizations. This was reported by the State Tax Service of Ukraine.

One of the key changes allows charitable organizations to make payments to their employees without risking the loss of their non-profit status. These payments may include compensation and additional benefits, provided they are related to the organization's activities, comply with the law, and do not exceed 25% of the total administrative expenses of the organization for the year.

Additionally, during a military or emergency situation, the list of individuals to whom non-profit organizations can provide assistance has been expanded. This list now includes military personnel, combatants, law enforcement officers, as well as family members of military personnel and civil defense workers who have participated or are participating in activities related to national security and defense.

These changes create new opportunities for charitable organizations to assist military and civilian individuals affected by aggression.

For reference: the relevant changes were made by the Law of Ukraine dated December 17, 2024, No. 4143-ІХ "On Amendments to the Tax Code of Ukraine and Other Laws of Ukraine Regarding Exemption from Value Added Tax on Operations for Importing Certain Defense-Related Goods into the Customs Territory of Ukraine."