Today situation with legal framework for associations and foundations is very complex in Ukraine. Many times we can meet in texts of laws different terms that can mean the same things. Moreover we can meet one term that means different things in different laws.
Some associations are qualified by Ukrainian legal and tax authorities as commercial organisations.
Mostly it happens because of difficulties with understanding and implementing of different laws that many times can argue one other. Also there is no clear understanding of the role and mission of associations and foundations in Ukrainian society and state authorities. Using terms of associations and foundations we mean organisations that are qualified by Ukrainian legal and tax authorities as non-profit organisations. A. Legal framework 1. Based on the Article 20.