s ▁and ▁legal ▁entities , ▁except ▁for ▁public ▁authorities , ▁local ▁govern ments ▁can ▁be ▁the ▁found ers ▁of ▁char itable ▁organizations . ▁Char itable ▁soci eties ▁and ▁char itable ▁found ations ▁may ▁have ▁( bes ides ▁found ers ) ▁other ▁participants ▁who ▁have ▁joined ▁them ▁in ▁the ▁way ▁pres cribed ▁by ▁the ▁char ters ▁of ▁such ▁char itable ▁associations ▁or ▁char itable ▁found ations . ▁Ali ens ▁( non - U k rain ian ▁citizens ▁and ▁legal ▁entities , ▁corpor ations ▁or ▁non - g overn ment al ▁organizations ) ▁can ▁be ▁the ▁found ers ▁and ▁members ▁of ▁phil anth rop ic ▁organization ▁in ▁Ukraine . ▁ ▁All ▁funds ▁received ▁by ▁a ▁char itable ▁organization ▁that ▁were ▁used ▁for ▁char ity ▁purposes ▁are ▁ex empt ▁from ▁tax ation , ▁but ▁it ▁requires ▁obtain ing ▁of ▁non - pro fit ▁status ▁from ▁tax ▁authority . ▁ ▁Leg al ization ▁needed ▁for ▁International ▁char itable ▁fund ▁to ▁make ▁activity ▁in ▁Ukraine . ▁ ▁United ▁Kingdom ▁Char ity ▁law ▁within ▁the ▁UK ▁var ies ▁among ▁( i ) ▁England ▁and ▁Wales , ▁( ii ) ▁Scotland ▁and ▁( iii ) ▁Northern ▁Ireland , ▁but ▁the ▁fundamental ▁principles ▁are ▁the ▁same . ▁ ▁Most ▁organizations ▁that ▁are ▁char ities ▁are ▁required ▁to ▁registered ▁with ▁the ▁appropriate ▁reg ulator ▁for ▁their ▁juris diction , ▁but ▁significant ▁exceptions ▁apply ▁so ▁that ▁many ▁organizations ▁are ▁b ona ▁f ide ▁char ities ▁but ▁do ▁not ▁appear ▁on ▁a ▁public ▁register . ▁The ▁registers ▁are ▁maintained ▁by ▁the ▁Char ity ▁Commission