Charity fund reporting

Mandatory reports for NGOs/charities in Ukraine

Details

  • Nonprofit income-use report

    Tax form under TCU art. 133.4 — annually; proof of nonprofit status.

  • Financial statements

    Balance + income statement filed annually like all legal entities.

  • Volunteer-status compliance

    Organizations with 'volunteer' status report on meeting the criteria.

  • Public donor reporting

    Not legally required, but the trust standard: fundraiser reports with receipts/acts.

Missing the nonprofit report = losing status and getting income taxed. Deadlines: nonprofit report — by Apr 20, financial statements — by Feb 28 (micro/small).