Non-profit institutions have an important role to play in ensuring the proper and effective performance of the social function of the state. Despite the fact that non-profit organizations fulfill a ...social mission in society, they are very vulnerable to illegal actions. Research on non-profit organizations is most often carried out in terms of determining the role of non-profit organizations, tax issues are ignored. The article covers topical issues of taxation of certain operations of non-profit organizations in Ukraine. Differences in the formation and taxation of non-profit organizations in Ukraine and in some other countries are identified. It is determined that due to difficulties in obtaining financial and non-financial resources, non-profit organizations may resort to transactions that determine the commercial purpose, and accordingly, there are questions of ambiguity in the interpretation of such transactions in the field of tax law. The article focuses on the operations of leasing property, investing in a deposit account, providing advertising services. We believe that the income of non-profit enterprises should be generated exclusively from sources that are mainly related to their core business. Therefore, changes and approaches to accounting are needed. Public aid organizations are required to adhere to stricter rules (related to transparency) than all other non-governmental organizations. Clear procedures for cooperation and funding need to be developed on the basis of well-established legal norms, and reporting provisions should be simple and clear.
The Arts Council through which both one flow of artistic goods and services and the other flow of funds are managed links artistic producers to consumers, and is an artistic intermediary between ...artists and supporters of arts. The Arts Council followed the London Artists' Association supported by Keynes after Fry's venture, the Omega Workshops. The Arts Council has specialized in the artistic intermediary function, and given a considerable asset about what organizations supporting the arts should be.
