According to the press-office of the National Fiscal Service, donating money is not taxable if:
- the money is given to make purchases or in the form of personal protection safety tools (helmets, bulletproof vests made in accordance with military standards, technical surveillance devices, medicines, personal hygiene products, food products, ammunition items or other goods (works, services) enumerated by the Cabinet of Ministers of Ukraine, or to pay (reimburse) the cost of medicines, donor components, medicinal products, technical or other assistive devices used in convalescent therapy, chargeable medical services, or to pay for supply of medicinal products, technical or other assistive devices used in convalescent therapy, aftercare services, therapeutic resort treatment.
- in total, within the accounting year, the money does not exceed one thousand minimum wages which is set as of January 1 of the accounting year (in 2014 – 1 218 000 hryvnias), which is disbursed to refund the lost property and cover other needs, according to a list arranged by the Cabinet of Ministers of Ukraine.
If total money given to charities within the accounting year exceeds the said above amount, the excess is taxable at the rates set out in par. 167.1, article 167 of the Tax Code of Ukraine (15/17%), and a taxpayer – recipient of charity is liable to file an annual tax return by indicating the amount granted.
