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of July 5, 2012 No. 5073-VI

About charity and charitable organizations

(as amended on 16-11-2022)

This Law determines the general principles of charity in Ukraine, provides legal regulation of the relations in society aimed at the charity development, approval of humanity and mercy provides favorable conditions for education and activities of charitable organizations.

Section I General provisions

Article 1. Determination of terms

1. In this Law terms are used in such value:

1) the beneficiary - the acquirer of the charitable help (physical person, the non-profitable organization or territorial society) who receives the help from one or several philanthropists for goal achievement determined by this Law.

Any legal entities who receive the help for goal achievement, determined by this Law can also be beneficiaries of charitable organizations;

2) charity - the voluntary personal and/or property help for achievement of the purposes determined by this Law which does not provide receipt of profit by the philanthropist, and also payments of any remuneration or compensation to the philanthropist from name or at the request of the beneficiary;

3) charitable organization - the legal entity of private law which constituent documents determine charity in one or several spheres determined by this Law as main objective of its activities;

4) the charitable program - complex of charitable actions in the spheres determined by this Law;

4-1) charitable electronic and communication message - the voice, text message initiated from the final equipment of the subscriber, set of certain number, use of signals of tone set which are fixed by the equipment of the supplier of electronic communication services on the telephone number selected for fund raising for the charity purposes. In case of the direction (implementation) by the subscriber the charitable electronic and communication message the supplier of electronic communication services shall list the means which are previously pre-paid by the subscriber, but not used by it for electronic communication services (advance payment) within unused balance of the relevant non-profitable organization, including charitable organization (except political parties and credit unions), or territorial community on the charity purpose in time and on the conditions determined by the agreement;

5) the philanthropist - capable physical person or the legal entity of private law (including charitable organization) which voluntarily performs one or several types of charity;

6) philanthropic activities - charity in education, physical culture and sport, culture and art, protection of cultural heritage, science and scientific research which is performed according to the procedure, determined by this Law and other laws of Ukraine.

2. Other terms in this Law are used in the values determined Civil and Tax by codes of Ukraine and other laws of Ukraine.

Article 2. Legislation on charity

1. The legislation of Ukraine on charity and charitable organizations is based on the Constitution of Ukraine and consists of this Law, the Civil code of Ukraine, international treaties of Ukraine which consent to be bound is provided by the Verkhovna Rada of Ukraine, and other regulatory legal acts.

Section II Charity

Article 3. Purposes and spheres of charity

1. The purposes of charity is assistance for assistance to legitimate interests of beneficiaries in the spheres of charity determined by this Law and also development and support of these spheres in public concerns.

2. Spheres of charity are:

1) education;

2) health care;

3) ecology, environmental protection and protection of animals;


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