35. Are there provisions for any other form of indirect public funding?

Political parties shall be non-profit organizations.

Source: Article 14 para. 2, Law On Political Parties, 2019

Non-profit entities, institutions and organizations shall not be taxpayers in accordance with the procedure and under the conditions established by this paragraph.

Source: Article 133.4., Tax Code of Ukraine, 2019

The following entities are included in the category of non-profit organizations and are not the payers of the corporate income tax:

• civic associations, political parties, creative unions, religious organizations, charities, retirement funds;

Source: Article 133.4.6, Tax Code of Ukraine, 2019

According to the Law On Political Parties, political parties in Ukraine are non-profitable organizations. Thus, donations made to such type of organizations are exempt from taxation.