Registration of foreign gratuitous aid
Foreign gratuitous aid has to be registered in the Department on Humanitarian Activity of the Department of the Affairs of the President of the Republic of Belarus. Recipients shall apply for the registration of foreign gratuitous aid.
International technical aid granted within the framework of projects and programs approved by the President of the Republic of Belarus, as well as in accordance with international treaties of the Republic of Belarus, is not subject to registration in the Department on Humanitarian Activity. These provisions shall not concern the rights of foreign citizens, who in accordance with international treaties of the Republic of Belarus enjoy the rights related to civil relations and equal to those of citizens of the Republic of Belarus.
To register foreign gratuitous aid, a public association shall prepare the following documents:

• application of stated pattern;
• copy of the certificate on foreign gratuitous aid provided in form of merchandise/property, (with name, amount and costs of aid in the language of a donor with the translation enclosed), or the confirmation of depositing (receiving) of financial foreign gratuitous aid  (the aid may be in foreign currency) at charitable account in bank of the Republic of Belarus (two copies);
• two copies of the plan of special use (distribution) of foreign gratuitous aid;
• copy of the agreement concluded in written, or the donation letter, which provides conditions and purposes for use of foreign gratuitous aid (is such conditions exist);
• copy of the certificate on state registration of the organization;
• in case of import into the Republic of Belarus of food and medical supplies as foreign gratuitous aid - information on period of validity of food and medical supplies;
• other papers that might be required by the Department in order to find out the grounds for exempting a recipient of foreign gratuitous aid from customs fees, customs dues, value added tax, excise-duty, benefit tax and income tax, or the purposes of use of foreign gratuitous aid.

Confirmation of the registration of foreign gratuitous aid is a certificate, issued by the Department of Humanitarian Activity of the Department of Affairs of the President of the Republic of Belarus. The use the foreign gratuitous aid which is subject to registration, is prohibited before the certificate is received.

Use of foreign gratuitous aid
In accordance with the Decree of the President of the Republic of Belarus No.24 "On obtaining and use of foreign gratuitous aid" adopted on 28.11.2003, foreign gratuitous aid may be directed at following purposes:

• liquidation of the consequences of natural and technical disasters;
• conduction of scientific research, elaboration, studies, implementation of scientific research programs;
• assistance to protection, restoration, creation of historical and cultural values, development of natural preservation parks;
• providing medical help;
• providing social help for indigenous and socially unprotected citizens;
• other purposes defined by the Department of Affairs of the President of the Republic of Belarus in coordination with the President of the Republic of Belarus.

In accordance with the Decree of the President of the Republic of Belarus No.24 the Department of Affairs of the President of the Republic of Belarus in cooperation with the President of the Republic of Belarus may exempt individuals receiving foreign gratuitous aid which shall be directed at the purposes defined in law from customs fees, customs dues, value added tax, excise-duty, benefit tax and income tax. "Instruction on the process of registration, obtainment and use of foreign gratuitous aid" gives a broader understanding of mentioned provision. It states that papers for the registration of foreign gratuitous aid  shall be filed by the Department and passed  on to the Department of Affairs of the President of the Republic of Belarus for further coordination with the President of the Republic of Belarus and adopting a decision on exempting individuals from customs fees, customs dues, value added tax, excise-duty, benefit tax and income tax.
Within 5 working days after the registration of foreign gratuitous aid, which is exempt from customs fees, customs dues, value added tax, excise-duty, benefit tax and income tax by the Department of Affairs of the President of the Republic of Belarus in coordination with the President, the Department shall notify the relevant agencies on this exemption. Recipients of foreign gratuitous aid shall prepare a relevant application and copies of the certificate on registration of foreign gratuitous aid, specifications for foreign gratuitous aid provided in form of merchandise (property) stating their (its) name, quantity, costs and a plan for special use (distribution) of foreign gratuitous aid, coordinated by the Department of Humanitarian Activity of the Department of Affairs of the President of the Republic of Belarus. These papers shall be submitted to the local customs agency in the recipient's region and/or to the Inspection of the Ministry on Taxation and Dues at the address of their registration for taxation purposes.

Hence, public associations - recipients of "official" foreign gratuitous aid might suffer rather notable taxation burden. The most notable is payment of income fee which calculates into 24% of the funding received, as well as the special transportation fee deducted for the renovation and restoration of city and suburban passenger transport, inter-city busses and maintenance of departmental city electric transport and special fee for maintenance and development of city infrastructure, which shall be paid as a single payment and calculates into 4% of overall taxation basis. In case the recipient does not receive the taxation benefits, a public association may be required to pay income tax (the object of taxation is a total financial and natural income of individuals, received through a calendar year, but the expenses shall be paid by a public association). Moreover, non-commercial organizations - recipients of foreign gratuitous aid might have other objects for taxation and they will need to pay several other taxes:

• real estate tax (annual rate is 1%), except for objects for social and cultural use, which according to the legislation are exempt from the real estate tax, objects of social and cultural purpose include basic fund for public health, tourism, recreation, physical culture and sport, social guarantees, education, culture and art;
• tax on obtainment of vehicles (5% from sale price without VAT if the amount of VAT was extracted in calculation documents which confirm the obtainment of the vehicle), public associations of handicapped, which buy vehicles for their statutorial activities shall be exempt from the tax on vehicle obtainment;
• ecological tax (public associations, which use vehicles - for harmful substances which get into the air, the tax rate is determined depending on kinds of fuel used);
• deductions into the Fund of Social Protection of Population (29% of wage fund of citizens employed on the basis of labor agreements (contracts), of membership (participation) in non-commercial organizations, civil and legal agreements on providing services and creating objects of intellectual property; moreover, 1 % is deduced from income of individuals mentioned above). Public associations of handicapped and pensioners (which unite handicapped and their representatives-at-law (such as a parent, adoptive parent, guardian, care-taker) or pensioners constitute at least 80% of members) and public associations of handicapped and pensioners and organizations that provide property to such associations, shall be exempt from deductions (including compensations on civil agreements) in favor of employed handicapped citizens and exempt from deductions into the fund for social protection of population.

Restrictions in the use of foreign gratuitous aid
Foreign gratuitous aid, as well as property and other means of capital, received from the realization of foreign gratuitous aid, shall not be used for disruption of the constitutional state of the Republic of Belarus, capture or overthrowing of state power or for the encouragement for such activity, or for promotion of war or violence in political purposes, inciting of social, national, religious and racial hatred and other activities, prohibited by law.
Foreign gratuitous aid, as well as property and other capital received in process of aid’s realization, shall not be used for preparation and conduction of elections, referenda, recall of a councilor, member of the Council of the Republic, organization and conduction of assemblies, rallies, demonstrations, picketing, strikes, production and distribution of agitation materials, conduction of seminars and other forms of political and agitation work among population.