Charity fund taxes

• Nonprofit attribute (003)

  Register of nonprofits: income spent on statutory activity is income-tax-free.

• Charitable aid — no VAT

  Free transfer of goods/services within charitable activity — outside VAT (with exceptions).

• Non-statutory income

  Rent, sales — taxed under general rules; keep separate accounting.

• For the donor

  Businesses: charitable contributions deductible up to 4% of taxable profit.

Attribute 003 in the nonprofit register is what makes a fund 'tax-free': without it, donations are taxed as ordinary income. File at registration or the next quarter.