Registration of a charitable foundation in Ukraine
A charitable foundation (blahodiinyi fond) is the usual legal form for helping others in Ukraine, and one person or a foreign company can set it up. We write the charter, prepare the founders' decision and register the foundation through a notary, asking in the same application to add it to the Register of Non-Profit Organizations, so tax-exempt status applies from day one. Registration costs from UAH 6,000, and our bookkeeper can keep the books from the first month as part of our accounting services in Ukraine.
A charter for your charitable purpose
Non-profit status from the first day
Founders from Ukraine or from abroad
Tell us about your foundation
Write whom the foundation will help, who the founders are and whether any of them are foreign individuals or companies. A manager replies within one business day and explains where to start.
What charitable foundation registration includes
Foundation charter
We word the purpose and areas of help broadly, so future spending does not become non-targeted. The ban on distributing income and the transfer of assets on liquidation follow the Ukrainian Tax Code.
Founders' decision
We prepare the decision to set up the foundation, its governing bodies and the founders' details. A corporate founder also needs a decision of its own governing body and translations.
Notary and registration
We book a notary, and the founders sign the documents in one visit. The application already asks to add the foundation to the Register of Non-Profit Organizations.
Status check
We check that the tax office has added the foundation to the Register with code 0036 and order an extract for the bank and donors.
What we need from you and how long it takes
- the name of the foundation and its purpose, meaning whom and how it will help;
- passports and Ukrainian tax numbers (RNOKPP) of the founders and the head;
- an address for the foundation in Ukraine;
- for a foreign individual, a translated passport and RNOKPP, for a foreign company, a recent extract from its home registry with an apostille or consular legalization.
One founder is enough. The state registrar enters the foundation into the register within 24 hours of filing. The tax office then has three business days to add the foundation to the Register of Non-Profit Organizations. If that request was missing from the application, it must be filed within 10 days of registration, otherwise the foundation pays corporate income tax until it is added.
How much charitable foundation registration costs
Charitable foundation registration
Accounting from the first month
Consultation before registration
- translations and apostille for foreign founders;
- a registered address, if you do not have one.
All prices are on the accounting prices in Ukraine page. Foundations, NGOs, LLCs and sole proprietors are compared on the company registration in Ukraine page.
After the foundation is registered
Extract and bank account
Donations from businesses
The 20% administration cap
How we register a charitable foundation
Who can set up a charitable foundation in Ukraine
Any adult with full legal capacity or any company can found a charitable foundation in Ukraine, including foreigners and foreign legal entities, and one founder is enough. That makes a foundation the usual choice for a family charity, a company's corporate foundation or a Ukrainian partner organization of a foreign donor. Public authorities and budget-funded institutions cannot be founders. A foreign company provides a recent extract from its home registry with an apostille or consular legalization and a certified translation, and a foreign individual provides a translated passport and a Ukrainian tax number (RNOKPP). Founders do not have to travel, because the documents can be signed abroad under a power of attorney.
A charitable foundation or an NGO?
A foundation is set up to help others, such as soldiers or displaced families. An NGO, a public association under Ukrainian law, brings members together around shared interests, and it can now be registered automatically in Diia, the state e-services app, under a model charter. There is no such route for a charitable foundation, so its charter is written for its purpose and a notary or another state registrar registers it. In return, only charitable organizations can distribute aid to people affected by the war without a cap and without personal income tax for the recipient. Our firm was founded by Philipp Orlov, a Ukrainian tax attorney, and it has been working for almost 20 years. If your organization will have members and fees, see NGO registration in Ukraine.
Our work costs from UAH 6,000 and covers the charter, the founders' decision, the notary visit and the request to add the foundation to the Register of Non-Profit Organizations. There is no state fee, and the notary is paid separately. We confirm the exact amount before work starts, because it depends on the number of founders and whether any of them are foreign individuals or companies.
Any adult with full legal capacity or any company, including foreign ones, and a single founder is enough. Public authorities, local councils and budget-funded institutions cannot found charitable organizations. A foreign company needs a recent extract from its home registry with an apostille or consular legalization and a translation.
Decide on the purpose and the founders, and we prepare the charter and the decision to set up the foundation. The founders sign the documents at a notary, the notary registers the foundation, and the same application asks to add it to the Register of Non-Profit Organizations. Once the extract is issued, the foundation opens a bank account and can accept donations.
The state registrar makes the entry within 24 hours of filing, excluding weekends and public holidays. The tax office then has up to three business days to add the foundation to the Register of Non-Profit Organizations.
A foundation in the Register of Non-Profit Organizations pays no corporate income tax if it spends its money only on its purpose. For employees it pays a 22% social contribution (ESV) and withholds 18% personal income tax and a 5% military levy. All charitable aid to individuals is reported on form 4DF, even when it is tax-free. Read how we handle accounting for non-profit organizations.
No more than 20% of the year's income may go on administration, such as rent, staff, communications and bank fees. Compensation and other payments to staff on top of salaries must fit within 25% of those costs. The rest goes to the charitable purpose, because exceeding the cap puts the non-profit status at risk.
No. Diia registers only public associations (NGOs) automatically under a model charter. A charitable foundation needs a charter written for its purpose and a notary or another state registrar. We do the preparation remotely, and the founders usually need one visit to the notary.
Shall we discuss your foundation?
Tell us whom and how the foundation will help. We will tell you whether a foundation is the right form before you pay for registration.