The legislative act regulates the issue of taxation of non-profit organizations and draws up their list.
In compliance with the Law, non-profit organizations are:
— state-financed institutions;
— non-government associations, political parties, art unions, religious organizations, charity organizations, pension funds;
— unions, associations and other amalgamations of legal entities;
— housing and construction cooperatives;
— associations of apartment building co-owners, associations of owners of residential houses;
— professional unions, their associations and organizations of trade unions, as well as organizations of employers and their associations;
— agricultural servicing cooperatives, cooperative associations of agricultural servicing cooperatives;
other legal entities.
Respective draft law was registered under No. 2049.