Country Report 2018: Belarus

Abstract

Public associations and foundations are the most appropriate legal forms for philanthropic purposes. However, registration of an association or foundation is time consuming and is more expensive than the registration of commercial organizations. Moreover, the government often arbitrarily refuses registration to such legal entities. For this reason, the majority of new, small philanthropic organizations register as institutions; therefore, they gain the status of legal entities on the same day, so long as they are in compliance with application requirements. However, this form is not suitable to all philanthropic initiatives. As a result, large organizations have to spend time and money, and must negotiate with the authorities in order to register as foundations or public associations. The terms “philanthropic organization” or “charitable organization” are not defined in the legislation, but some laws use these terms. The legislation also lacks standards for granting special status to “public benefit organizations.”