In the area of Freedom of Association:
- Martial law and general mobilization in Ukraine extended for 90 Days
The Parliament in Ukraine adopted two draft laws: No. 7389 on the Approval of the Presidential Decree “On the Extension of Martial Law in Ukraine” and No. 7390 on the Approval of the Presidential Decree “On the Extension of General Mobilization in Ukraine” on May 22, to extend the duration of the martial law and general mobilization for 90 days until August 23.
The Martial Law affects civil society as it limits a number of freedoms and human rights. Some examples for such limitations are: curfew during some specific hours, restrictions for men between 18-60 to exit the country, prohibition to hold peaceful assemblies/gatherings/demonstrations/mass events, allows to prohibit political parties and CSOs if their activities lead to liquidation of independence or territorial integrity, restriction of place of residence etc.
- Ukrainian civil society calls for immediate EU candidate status for Ukraine in June
Ukrainian CSOs urge the EU member states to grant Ukraine the EU candidate status in June, without any delays, conditionalities, and possible reformulations. CSOs consider this to become a powerful gesture of support to Ukrainian people, who are now defending their freedom and democracy on the frontline.
In the area of State support:
- Draft Law on collection of individual taxes and charges during the period of martial law or the state of emergency registered
The Parliament is set to review the Draft Law No. 7311-д on Collection of Individual Taxes and Charges During the Period of Martial Law or the State of Emergency. It is alternative to Draft Law No. 7311 of April 24, No. 7311-1 of April 28, and No. 7311-2 of April 29.
CSOs expect that the Draft Law will have a positive impact on the taxation of charity. Namely, the law contains specifics on the use of the benefits with respect to the targeted and untargeted charitable assistance received by individuals. At the same time, the Draft Law allows to exempt from the income tax charitable assistance received only from the Red Cross Society of Ukraine and charitable organisations registered in the Register of non-profit organisations and institutions, but not all CSOs.
- Improving regulation for volunteers
On May 10, Draft Law No. 7363 “On Amendments to the Law of Ukraine “On Volunteering” to support volunteering” and Draft Law No. 7364 “On Amendments to the Tax Code of Ukraine to promote volunteering and non-profit organisations in the armed forces Russia’s aggression against Ukraine” were registered in the Parliament of Ukraine. Both Draft Laws were developed to support volunteers and organisations engaging volunteers in overcoming the consequences of the Russian military aggression against Ukraine.
Also, Draft Law No. 7291 on Social Protection of Volunteers was registered in the Parliament on April 15. The Draft Law increases the social guarantees of the state to volunteers when in cases of damage to their health or property while performing volunteer activities in Ukraine in territory of hostilities.
In the area of CSO – State Cooperation:
- Parliament adopts Law on the improvement of the anti-raidership mechanism
The new Law since May 12 introduces several anti-raidership measures and establishes effective safety nets to prevent the unlawful seizure of enterprises and the illegal appropriation of real estate. Although the amendments provided for by the Law are aimed primarily at business entities, some provisions relate to the registration and activities of CSOs. The law has both positive and negative changes for CSOs.
The positive changes for CSOs include, among other things, the following:
- CSOs will be able to request their enlisting in the Register of Non-Profit Institutions and Organisations in the Application for State Registration of Changes in Information about a legal entity.
- The procedure for the consideration of complaints has been improved, by removing provisions that allow unscrupulous persons to block the consideration of complaints by the Ministry of Justice and the publication of decisions on the website is mandatory.
- Changes in the information about a legal entity can be made without the participation of the State Registrar and without the payment of administrative charges (the provision needs further development to be fully applicable to CSOs).
- The period for appealing registration actions (decisions) was extended from 60 days to 12 months;
- Halting the processing of documents submitted for State registration of legal entities (including CSOs) has been abolished.
- The Online Services Portal will ensure that the founders (members) of a legal entity and its head are informed, in real-time, of the submission (reception) of documents for the registration of such a legal person and the fact that registration actions were carried out, with the relevant, up-to-date information from the Unified State Register.
At the same time, the Law may create potentially negative effects. Firstly, to protect against raidership, it will be mandatory to disclose in the public register personal contacts (telephone and/or e-mail address), of a head and members of legal entity’s governing bodies (e.g., CSOs) and heads of foreign non-governmental organisations, missions, and subsidiaries of foreign charitable organisations. However, such personal data could be used to violate such persons’ rights. Secondly, increasing the number of grounds for refusal of State registration (formerly grounds for suspension of registration) may increase the total number of refusals to register for CSOs.