To register a NGO/NPO, the organization must meet following requirements:
1. The organization shall be established and registered in accordance with the procedure ratified by the law, which regulates the activities of non-profit organizations;
2. The founding documents shall exclude of a distribution of revenues (profits) or portions thereof among the founders (participants) and members of the organization's and its employees;
3. The founding documents shall include the information that in the event of termination of the legal entity, all assets or financial resources will be transferred to one or more corresponding non-profit organizations. The termination of the legal entity can be liquidation, incorporation, conversion etc.;
4. Non-profit organizations shall be registered in the Supervisory Authority of Non-Profit Institutions and Organizations.
Please also pay the attention on the State Tax Service of Ukraine letter number 17843/5 / 99-99-15-02-02-16 on 10/13/2016 in which was determined that:Any payment made by a non-profit organization to a person under Civil Contract which can be considered as an income or profit, is strictly prohibited. In case of violation of this regulation by the non-profit organization this can be considered as a reason to be excluded from the Register of Supervisory Authority.
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