Legal and corporate services

Secure legal foundations for the stable operation of a non-governmental organization

ATF NGO supports foundations and associations in ensuring full statutory and corporate compliance. We assist in creating and modifying statutes, registering organizations with the National Court Register, preparing resolutions of governing bodies, and obtaining the status of a public benefit organization (PBO).

Thanks to our experience in servicing NGOs of various profiles – from social organizations to commercial entities – we provide support that guarantees legal security and operational transparency.

Basic support scope

Statutory record advice (including compliance with the law, possibility of conducting business activities).

Registration in the National Court Register (KRS), amendments to statutes, resolutions of bodies.

Support in obtaining public benefit organization (PBO) status.

Who are the target recipients for our legal and statutory services for NGOs?

For foundations and associations needing support with the creation, amendment, or updating of statutory documents, and comprehensive legal services related to the functioning of the organization and its bodies.

Our legal and statutory support focuses on maintaining full compliance of the NGO's activities with current regulations and the transparency of organizational processes.

Step 1

Document and organizational needs analysis

Review of the current statute and resolutions of the bodies.
Identification of non-compliance with applicable regulations.
Recommendation of changes to adapt documents to the organization's activities.

Step 2

Preparation of statutory and corporate documents

Drafting new or modified bylaws.
Preparation of resolutions of the management board, foundation council, audit committee, or general assembly.
Support in implementing organizational changes resulting from the statute.

Step 3

Registration and updates in the National Court Register

Preparation of applications for the registration of a foundation or association.
Management of changes in the National Court Register: changes to the articles of association, address, management board composition, scope of business.
Contact with the registry court and supplementing required documents.

Step 4

Obtaining OPP status

Analysis of meeting statutory conditions for obtaining public benefit organization status.
Preparation of reports for the National Court Register and the ministry.
Preparing reports and statements required by donors.

With us, your organization will operate in compliance with the law on a solid statutory foundation.

FAQ

Non-governmental organizations operate under specific regulations that differ from those governing entrepreneurs.

What is the difference between NGO accounting and business accounting?

NGO accounting requires maintaining accounting records in a manner that allows for the separation of statutory, paid, unpaid, and business activities (if they exist). Financial statements are prepared according to separate principles, and grants and subsidies must be recorded on a project basis. ATF NGO ensures full compliance with the Accounting Act and the specifics of the non-profit sector.

Do all foundations and associations have to keep full accounting records?

Yes. As a rule, all NGOs are obliged to keep full accounting records in accordance with the Accounting Act. Exceptions are very limited. ATF NGO helps to choose the appropriate accounting policy, keep books, and prepare reports that comply with legal and statutory requirements.

Are non-governmental organizations subject to corporate income tax?

Yes, foundations and associations are CIT taxpayers, however, part of their income may be exempt under Article 17(1)(4) of the CIT Act (non-profit public benefit statutory activity). ATF NGO analyzes the structure of activities and helps to safely account for statutory and business income in order to use exemptions in accordance with the law.

How should an NGO account for business activities conducted alongside its statutory activities?

Business activity must be organizationally, financially, and accounting-wise separate from statutory activity. Failure to maintain this separation increases tax risks and may lead to the loss of exemptions. ATF NGO establishes rules for separating activities and indicates how to correctly account for costs, revenues, and VAT.

What does the proper accounting for subsidies and grants look like?

Grants require separate accounting and reporting records, in line with the financier's guidelines. ATF NGO maintains project-based accounting, prepares reports for institutions, monitors expenditure eligibility, and supports NGOs during audits and inspections.

Does a non-governmental organization have to pay VAT?

This depends on the nature of the business. An NGO can:

to use a subjective exemption,
be required to register as a VAT taxpayer,
to have the possibility of partial VAT deduction for EU projects.

ATF NGO analyzes the operational structure and helps determine correct tax obligations.

Which statutory duties require special attention?

The most important include: correct content of the statute, compliance of actions with the statute's provisions, correct resolutions of bodies, up-to-date entries in the National Court Register (KRS), and reporting to the relevant ministry. ATF NGO prepares statutes, amendments to statutes, resolutions, and corporate documents, and conducts full registration processes.

What is the liability of NGO board members?

Members of the management board bear civil, criminal, and tax liability for, among other things, public obligations, mismanagement of assets, or violations of the Accounting Act. ATF NGO analyzes risks, educates boards, and creates procedures to minimize the personal liability of officials.

What compliance procedures should a foundation or association have?

The most commonly required documents are: accounting policy, anti-corruption procedures, AML procedures (for business activities), conflict of interest management policies, document circulation instructions, and regulations for governing bodies. ATF NGO creates and implements a complete set of compliance documents.

How to start cooperating with ATF NGO?

It is best to contact us and indicate the area where support is needed – accounting, taxes, grants, statutes, compliance, or board liability. We will analyze the situation, propose the scope of cooperation, and take over the service so that the organization operates safely and transparently.