Journal article Open Access
The article considers the main regulations that define the essence and principles of non-governmental (non-profit) organizations in Ukraine: Tax Code, laws of Ukraine, Resolutions of the Cabinet of Ministers, orders of the Antimonopoly Cabinet of Ukraine, orders of the State Committee of Ukraine for Housing and Communal Services. It was found that the concept of "non-governmental organization" in the studied regulations is absent. Based on the approaches of international organizations, European and international experience, the types of "non-governmental organizations" in Ukraine are systematized, which meet the relevant criteria, in particular, independence from the state, voluntary formation to achieve a goal, the presence of a sign of nonprofit.
The assessment of the regulatory framework showed that the sources and tools of financing of non-governmental (non-profit) organizations are diverse, but there is uncertainty and inconsistency in terms in the legislation. The main methods, tools and levers of the formation of property and funds of non-governmental organizations in Ukraine are identified. Financing of non-governmental organizations in Ukraine is systematized into two groups according to the sources of funds, in particular, internal (contributions of founders and members of the organization, fees for paid services, income from core activities and activities of legal entities created by non-governmental organizations) and external (funds received free of charge and non-refundable basis from state or local budgets, own funds of individuals and legal entities, international grants, assistance from other non-governmental organizations, etc.). Also, according to the subjects of financing, the sources of funds are classified into state, municipal, private, international, public and combined.
It is determined that although non-governmental organizations should be independent of the state, public funding is determined as one of the main sources of funds of non-governmental organizations. In Ukraine, such funding remains formal and non-transparent, the procedure for providing state grants is not regulated, there is no long-term state funding, and the draft law of the National Civil Society Development Fund remains a draft. To diversify sources of funding, NGOs are encouraged to use fundraising and crowdfunding as a method to raise funds from private, international and public sources.