specific organizations that are members of the National Council of Social Service (NCSS) which is operated by the Ministry of Social and Family Development. Ukraine Legislation of charitable activity and obtainment of charitable organization status is regulated by the Civil Code of Ukraine and by Law of Ukraine Charitable Activities and Charitable Organizations. By Ukrainian law, there are three forms of charitable organizations: A "charitable society" is a charitable organization created by at least two founders and operates on the basis of the charter or statute; A "charitable institution" is a type of charitable trust, acts on the basis of the constituent or founding act; charitable organization whose founding act defines assets that one or several founders transfer to achieve the goals of charitable activity from such assets and/or income from such assets. A constituent act of a charitable institution may be contained in a will or testament. The founder or founders of the charitable institution do not participate in the management such charitable organization; A "charitable fund" or "charitable foundation" is a charitable organization that operates on the basis of the charter; has participants or members and is managed by them; participants or members are not obliged to transfer any assets to such organization in order to achieve the goals of charitable activity; charitable foundation can be created by one or several founders. The assets of charitable fund can be formed by participants and/or other benefactors. The Ministry of Justice of Ukraine is the main registration authority for charitable organization registration and constitution. Individuals and legal entities, except for public authorities and local governments, can be the founders of charitable organizations. Charitable societies and charitable foundations may have (besides founders) other participants who have joined them in the way prescribed by the charters of such charitable associations or charitable foundations. Aliens (non-Ukrainian citizens and legal entities, corporations or non-governmental organizations) can be the founders and members of philanthropic organization in Ukraine. All funds received by a charitable organization that were used for charity purposes are exempt from taxation, but it requires obtaining of non-profit status from tax authority. Legalization needed for International charitable fund to make activity in Ukraine. United Kingdom Charity law within the UK varies among (i) England and Wales, (ii) Scotland and (iii) Northern Ireland, but the fundamental principles are the same. Most organizations that are charities are required to registered with the appropriate regulator for