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RESEARCH CENTRE FOR INDUSTRIAL DEVELOPMENT PROBLEMS of NAS of Ukraine (KHARKIV, UKRAINE)

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Liburkina L. M.

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Nonprofit Organizations: Aspects of Regulation, Accounting, Taxation, and Control
Ostapenko T. M., Kubetska O. M., Pashkevych M. S., Usatenko O. V., Bessonova A. V.

Ostapenko, Tetiana M. et al. (2026) “Nonprofit Organizations: Aspects of Regulation, Accounting, Taxation, and Control.” Business Inform 3:378–386.
https://doi.org/10.32983/2222-4459-2026-3-378-386

Section: Accounting and Auditing

Article is written in Ukrainian
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UDC 657.1:657.6:336.2

Abstract:
The article examines the theoretical and practical aspects of regulating the activities of non-profit organizations, in particular the features of organizing activities, accounting, taxation, and the system of financial resource control. The relevance of the topic is due to the growing role of the non-profit sector in the socioeconomic development of society, the implementation of social programs, support for public initiatives, and the development of civil society institutions. In the course of the study, the regulatory and legal foundations of the functioning of non-profit organizations in Ukraine were generalized, the features of acquiring and maintaining non-profit status were determined, and the legislative requirements for maintaining accounting records and preparing financial statements were analyzed. Special attention was paid to studying the specifics of accounting for the income and expenses of non-profit organizations, in particular grants, charitable contributions, humanitarian aid, and other sources of targeted financing that require separate accounting according to their intended purpose. The procedure for the documentary registration of receipts and use of resources has been considered, as well as the peculiarities of forming the accounting policy of non-profit organizations. The requirements for preparing financial statements and submitting the Report on the Use of Income (Profits) of a non-profit organization, which is a necessary condition for confirming non-profit status and ensuring transparency of activities, have been analyzed. The article also examines the system of internal and external control over the activities of non-profit organizations and identifies the role of State authorities, donors, and internal control structures in ensuring the legality and efficiency of the use of financial resources. The generalization of the research results made it possible to consolidate the existing model (approach) for ensuring transparency, targeted use of resources, and management of financial and operational processes in non-profit organizations, which is achieved through the comprehensive implementation of internal and external control, the organization of accounting with detailed classification of income and expenses by projects and sources of funding, as well as the preparation of financial and program reports submitted to regulatory authorities and donors. Targeted use of resources is implemented through separate accounting for each type of revenue (grants, charitable contributions, humanitarian aid), documentary confirmation of expenses for specific programs and projects, adherence to expense approval procedures, and internal accounting standards that regulate the allocation of administrative and operational costs. Improving management efficiency is achieved through the development and implementation of accounting policies, internal audit regulations, inventory and project performance monitoring procedures, budgeting by activity areas, regular analysis of income and expense indicators, as well as timely preparation of reports on achieved results. Additionally, transparency and trust in NPOs are ensured by publishing reports for the public, openness of information to donors and community structures, conducting independent audits, assessing program results based on goal achievement indicators, and implementing corrective actions in case of identified discrepancies, which overall forms a comprehensive management model for a nonprofit organization aimed at legality, targeted use of resources, and effective execution of statutory tasks.

Keywords: nonprofit organizations; accounting; taxation; reporting; control; targeted funding; audit; activity transparency.

Fig.: 1. Tabl.: 2. Bibl.: 18.

Ostapenko Tetiana M. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Finance, Accounting and Banking, Pryazovskyi State Technical University (29 Hoholia Str., Dnipro, 49044, Ukraine)
Email: [email protected]
Kubetska Olha M. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Finance, Accounting and Banking, Pryazovskyi State Technical University (29 Hoholia Str., Dnipro, 49044, Ukraine)
Email: [email protected]
Pashkevych Maryna S. – Doctor of Sciences (Economics), Professor, Head of the Department, Department of International Relations and Audit, National Technical University «Dnipro Polytechnic» (19 D. Yavornytskyi Ave., Dnіpro, 49005, Ukraine)
Email: [email protected]
Usatenko Olha V. – Doctor of Sciences (Economics), Professor, Head of the Department, Department of Economic Analysis and Finance, National Technical University «Dnipro Polytechnic» (19 D. Yavornytskyi Ave., Dnіpro, 49005, Ukraine)
Email: [email protected]
Bessonova Anna V. – PhD, Associate Professor, Department of Tourism and Business Economics, National Technical University «Dnipro Polytechnic» (19 D. Yavornytskyi Ave., Dnіpro, 49005, Ukraine)
Email: [email protected]

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