International charitable assistance from official foundations during the war is not considered citizens' income. Under certain conditions, such payments cannot become a reason for reducing pensions or social benefits.
This was reported by RBC-Ukraine (Олена Чупровська), according to the portal PromPolitInform.
Thousands of citizens have utilized support from the UN and other international structures throughout the full-scale invasion. At the same time, the question arose regarding the impact of such funds on the right to receive state benefits and social payments.
Ukrainian legislation clearly defines the status of charitable funds. Elena Voronkova, an attorney at the Ivan Khomych Law Bureau, explained that charitable assistance from official organizations is not included in the taxpayer’s annual taxable income.
Two key conditions for protecting payments
The application of this rule depends on the presence of appropriate statuses for both parties involved. The assistance must come exclusively from officially registered charitable foundations.
The recipient is also required to have a special legal status. Specifically, this refers to internally displaced persons or combatants.
Impact of statuses on benefit accrual
“In the event of confirmation of both statuses — the donor and the recipient — the income should not be taken into account either for benefits or for payments,” noted Elena Voronkova.
This guarantees the preservation of state guarantees for vulnerable categories of citizens. The funds received from international partners do not reduce the amount of pension provision.
Restrictions under support programs
At the same time, there are a number of specific assistance programs with their own rules. Some funds require the absence of similar payments from other international organizations.
“At the same time, there are certain types of assistance, the conditions of which state that they can be received only in the absence of payments from other international funds. Therefore, to make a decision on which assistance to apply for, all factors must be considered,” added Elena Voronkova.
Illustrative photo: https://mfa.gov.ua / CC BY 4.0
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