KYRGYZSTAN TODAY Policy briefs on - Department of Geography

its founders, members, participants, those who initiated its foundation, employees
and other related individuals, (3) one year before applying for the status of CO they
didn’t have any tax debts and were not subject to administrative penalties, (4) the
main purpose of their foundation and major goals of their activities are one or several
socially useful activities listed below, and (5) at least half of their income goes to the
following socially useful activities:
1) charity, including social support and protection of the public, improving the
welfare of low-income citizens, social rehabilitation of the unemployed, people
with disabilities and others who, due to certain physical, intellectual and/or
other circumstance, are not able to exercise their rights and protect their legal
interests independently;
2) assistance to victims of natural, environmental, industrial and other disasters, as
well as social, ethnic, and religious conflicts;
3) assistance to refugees and internally displaced persons;
4) strengthening peace, friendship, and agreement between nations, preventing
social, ethnic and religious conflicts;
5) promoting the development of education, science, culture, arts, as well as
personal and spiritual development;
6) social and economic development;
7) protection of children, youth, and other socially vulnerable groups;
8) protection of consumer rights;
9) poverty alleviation;
10) medical aid;
11) building of democracy, protection of human rights and civil liberties, and
promoting the development of a legal state;
12) eliminating racial, gender, ethnic, religious or any other illegal type of
discrimination;
13) health protection and disease prevention, promoting health behavior;
14) development of physical education and sports;
15) environmental and animal protection;
16) protection and maintenance of buildings, sites and territories of historic, religious,
cultural or environmental significance, as well as historic monuments and burial
sites.
2. The CO status is granted to a not-for-profit organization by the tax office where
this organization is registered as a tax-payer upon submission of an application. The
application should contain the following information:
– name of organization;
– organization’s legal form, date of registration and registration number;
– organization’s mission and activity goals;
– organization’s address and a contact person.
3. The application should have the following documents attached to it:
– copy of organization’s articles of association;
– copy of a legal entity registration certificate.
4. Local tax authority, after receiving the appropriate application from a non-forprofit
organization, provide it, within ten business days, with a certificate, according to
which this organization is regarded as CO.
5. Tax authority does an independent check of whether or not a not-for-profit
organization was subject to any administrative penalties. If a not-for-profit organization
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