Since 2014, everyone has encountered the volunteer movement in Ukraine in one way or another. And if experienced volunteers did not need to adapt to the new conditions of activity in the first days of the full-scale military aggression of the Russian Federation against Ukraine, then those who decided to actively engage in charity work only from February 2022 faced a number of questions, such as how to officially formalize their activities.
It is worth noting that many Ukrainians are currently collecting funds for the needs of the Armed Forces, Terrodefense, refugees, displaced persons, medical facilities, etc. And in many cases, such fees take place using personal bank accounts.
There are two “pitfalls” in this process: firstly, very often banking institutions block accounts until the origin of the funds is clarified, and secondly, such funds are considered as the income of an individual, which should be taxed by personal income tax (18 %) and military levy (1.5%).
That is why it is advisable to use special organizational forms of legal entities – either a charitable organization or a public association. For each form, there is a separate legal regulation that allows you to attract charitable contributions, which are then transferred to the needs of direct beneficiaries (recipients of assistance).
It is possible to register a charitable or public organization even during martial law, free of charge and immediately after providing all the necessary documents for state registration.
Of course, such organizational forms of volunteer activity greatly simplify its implementation, since charitable income is not taxed, there are certain benefits for importing humanitarian aid into Ukraine (free customs clearance, the possibility of traveling abroad as an official volunteer, etc.), and an officially registered volunteer movement inspires trust and facilitates the implementation of charity in modern conditions.
