Legislation on non-profit organizations: сurrent trends, legislation adopted in 2025, and law-making activities
General trends in legislation on non-profit organizations in Belarus since 2021
Belarusian legislation governing non-profit organizations (NPOs) is highly unstable, with frequent amendments and the introduction of new normative acts. For example, the Law of the Republic of Belarus “On Public Associations,” adopted in 1994, has been amended 12 times (while for almost 10 years, from November 2013 to February 2023, the law remained unchanged). The legislation contains numerous restrictive provisions, which complicate both the process of establishing NPOs and their activities, especially financial operations.
Since 2021, several additional amendments have been introduced into the legislation, further restricting freedom of association and worsening the already critical situation of civil society organizations (CSOs) in the country. The main examples of this legislative approach include the following:
- Legislation on countering extremism, where in 2021 amendments were introduced into several normative acts[1] that contain vague and broadly formulated definitions of “extremist activity,” “extremist organization,” “extremist materials,” and similar terms. This created wide opportunities for abuse of anti-extremism legislation, and currently a significant number of politically motivated criminal cases are based on so-called “extremist articles” of the Criminal Code, including creation of or participation in an extremist formation, financing extremist activity, facilitating extremist activity, undergoing training or other preparation to participate in extremist activity.
- A significant reduction[2] in the number of NPOs eligible for rent-payment benefits in 2021, when the number of NPOs allowed to apply a reduced coefficient of 0.1 to the basic rental rate decreased from more than 100 to 22.
- Amendments in 2021 to the legislation on foreign gratuitous aid[3], whereby the concept of a “provider of foreign gratuitous aid” was extended to citizens of the Republic of Belarus who have been permanently located outside Belarus for more than 183 days within the 12 months preceding the month in which the aid is provided. Additionally, the concept of a “foreign anonymous donor” was introduced, which, in practice, can encompass a wide range of persons.
- The return to the Criminal Code[4] in January 2022 of the notorious Article 193¹, which had been removed from the Code in July 2019, and which establishes criminal liability for organizing or participating in the activities of an unregistered organization. This led to the initiation of several criminal cases (at least three are known), and one conviction under this article[5] has already been issued.
- Adoption in 2022 of the Law of the Republic of Belarus “On the Fundamentals of Civil Society,”[6] which effectively established a hierarchy of NPOs depending on their interaction with the state, thereby creating additional discrimination among different NPOs.
- Amendments to the Laws “On Public Associations” and “On Political Parties,”[7] introducing stricter requirements. Now, a republican public association must have organizational structures with confirmed legal addresses in non-residential premises in all regions of Belarus and in Minsk. New restrictions were added on the aims, principles of establishment, activities of public associations, and new grounds for their liquidation. Political parties were required to re-register, leaving only four pro-government parties in the country.
- Amendments to laws regulating the activities of religious organizations[8] expanded the grounds for liquidation; tightened registration and operational requirements; imposed additional requirements on their leaders and founders; and introduced mandatory reregistration for all religious organizations.
A number of the above-mentioned amendments have, in effect, simply legalized the previously existing negative law-enforcement practices applied to CSOs in the country.
At the same time, since 2021, the legislation has incorporated several provisions that represent slight positive developments. These changes do not significantly alter the overall situation concerning freedom of association in the country. However, they do improve certain specific aspects of CSOs’ activities. These positive examples mainly relate to legislative norms governing certain aspects of CSO financial regulation.
For instance, on 5 October 2022, amendments to the Law of the Republic of Belarus No. 205-Z “On the Fundamentals of State Youth Policy” were adopted. These changes modified approaches to supporting youth public associations. The amendments provide for annual support to youth organizations (including unregistered initiatives) funded from the national budget and other sources not prohibited by law, on a competitive basis.
By the Law of the Republic of Belarus of 12 July 2023 No. 281-Z (which entered into force on 21 October 2023), amendments were introduced to the Law of 4 January 2010 No. 108-Z “On Local Government and Self-Government in the Republic of Belarus,” allowing civic initiatives, including unregistered ones, to receive financing from local budgets through competitive procedures (essentially, participatory budgeting).
On 27 March 2024, Presidential Decree No. 112 was signed, introducing significant changes to the regulation of gratuitous (sponsorship) assistance in Belarus9 by presenting Decree No. 300 in a new version, which entered into force on 30 September 2024. The principal innovation of the decree was the expansion of the purposes for which gratuitous (sponsorship) assistance may be received and used. This included enabling corporate donors to provide such assistance to support public associations in achieving their statutory objectives.
These legislative amendments are progressive, particularly given that most legal norms adopted in recent years have restricted CSOs’ activities. However, it is important to understand that the state creates more favorable conditions only for those organizations it has “allowed to remain,” always retaining the ability to liquidate unwanted organizations or apply other measures of pressure and punishment. In the context of mass repression, lack of free access to information, liquidation of NGOs and business entities, persecution for activism, criminal liability for organizing or participating in unregistered organizations, and the overall state capture of the non-profit sector, such legislation becomes a foundation for abuses and discrimination between different initiatives. At the same time, the adoption of legislative norms that improve the conditions for the establishment and operation of CSOs undoubtedly has a positive effect on the NPOs that remain in the country.
Legislation Concerning the Activities of Civil Society Organizations Adopted in 2025
Unlike previous years, 2025 did not introduce substantial changes to the legislation regulating CSOs’ activities. The normative acts adopted during this period either introduced technical amendments to existing legal regulations, addressed NPOs operating in specific areas, or aimed to further restrict freedom of association.
Technical amendments were introduced to the application forms10 for state registration of such NPOs as institutions and associations (excluding associations of public associations). The forms for submitting amendments and/or additions to their statutes were also updated. Minor technical changes were also made to normative acts regulating the public reporting requirements11 of foundations, public associations, political parties, and their unions (associations). A new Instruction on Record Keeping12 was approved, which regulates the procedure for document handling, including within NPOs.
Presidential Decree of 6 June 2025 No. 227 “On Increasing the Efficiency of Control (Supervisory) Activities”13 will enter into force on 1 January 2026. It amends the procedure for organizing and conducting inspections, including those carried out in NPOs (excluding inspections conducted by registering authorities, which are not regulated by this decree). The requirement for legal entities to maintain an inspection logbook has been abolished.
A new Presidential decree, “On Providing Support to Sports Organizations,”14 will enter into force on 1 January 2026. The decree defines the types of support available, the activities sports organizations may engage in without establishing or participating in commercial entities, and the purposes for which funds received may be used. A new Instruction on Maintaining the Register of Sports Federations15 (Unions, Associations) by Type(s) of Sport was also approved.
By Presidential Decree of 31 July 2025 No. 29216, certain organizations were removed from the list of creative unions of the Republic of Belarus whose turnover from the sale of goods (works, services) on the territory of Belarus is exempt from value-added tax and corporate income tax. The affected organisations include the association of public associations “Belarusian Confederation of Creative Unions” and the public associations “Belarusian Cultural Foundation,” “Belarusian Union of Literary and Art Critics,” and “Belarusian Guild of Film Actors.”
The Law of the Republic of Belarus of 12 July 2025 No. 86-Z “On Amendments to Laws on Ensuring the Rights of the Child”17 significantly restricts children’s ability to exercise their right to association. According to the amendments to the Law “On the Rights of the Child,” “children have the right to unite in children’s and youth public associations, provided that the activities of such associations do not pursue the aims of terrorist or other extremist activities, other acts prohibited by law, or allow the possibility of carrying out such activities or acts in the course of pursuing the legitimate aims of their creation.” Thus, the amendments allow for a very broad interpretation of restrictions on the exercise of freedom of association, including the potential for certain prohibited acts at the stage of establishment and during an association’s activities.
Resolution of the Council of Ministers of the Republic of Belarus of 10 June 2025 No. 31918 amended the procedure for determining the list of organizations and individuals involved in terrorist activities, for appealing decisions on inclusion in such a list, and for communicating this list to entities conducting financial operations and to the financial monitoring authority.
The Resolution also expanded the grounds for inclusion in the lists19 of organizations, formations, individual entrepreneurs, as well as Belarusian citizens, foreign citizens, and stateless persons involved in extremist activities, by adding a list of extremist-related criminal offenses.
Law-Making Activity: Draft Normative Acts Under Development
In addition to the normative acts already adopted, several draft legal acts directly related to NPO activities are currently under development.
For several years now (the preparation of this draft law was included in the legislative plan for 2020), work has been underway on adopting a law on the state registration and liquidation of legal entities, which will also regulate the registration and liquidation procedures for such organizational-legal forms of NPOs as institutions and unions (in addition to unions and associations of public associations). On 30 June 2025, the draft law “On State Registration and Liquidation (Termination of Activities) of Business Entities” was adopted by the House of Representatives in the first reading. The draft law is based on the provisions of Presidential Decree No. 1 of 16 January 2009 “On State Registration and Liquidation (Termination of Activities) of Business Entities,” and, in essence, doesn’t change the overall approach to the registration and liquidation of NPOs.
At the same time, it introduces several new provisions. For example, the draft law establishes the requirement to include a legal entity’s email address in the Unified State Register (USR) and the obligation to notify the registering authority of any changes to it. It also introduces the requirement to send inquiries to the state body authorized to take measures for the prevention and detection of threats to national security regarding whether there is any information indicating that the activities of the founder of a private institution, or the members of an association (union) submitting registration documents, create a threat to national security. If such information is confirmed, the registering authority must refuse to register the NPO.
On 31 October 2025, the Council of Ministers submitted to the House of Representatives a draft law “On Amendments to Laws,”20 which proposes amendments to the Tax Code. These amendments include provisions affecting, among other things, NPOs’ financial activities. It is proposed that decisions on the collection of taxes, fees (duties), and penalties shall not be issued in relation to charitable accounts that are opened for the collection, storage, and use of funds, including foreign currency, received as foreign gratuitous aid, gratuitous (sponsorship) assistance, or donations (currently, the exemption applies only to foreign gratuitous aid).
The list of NPOs to which Belarusian legal entities may provide gratuitous assistance with a corresponding exemption from corporate income tax (up to 10 percent of the gross profit for the relevant tax period) is expanded to include the Social and Charitable Institution “KinderVita” and the International Charitable Public Association “UniHelp,” bringing the total number of eligible NPOs to 18 after the adoption of these amendments.
The draft law also significantly lowers the monetary threshold for tax-exempt gratuitous transfers between individuals. Under current law, an individual may receive up to 11,516 Belarusian rubles from another natural person (who is not a close relative, in-law, guardian, or custodian), including from abroad, without paying personal income tax. The draft reduces this threshold to 6,000 Belarusian rubles.
Another draft law “On Amendments to Laws”21 proposes further amendments to the Laws of the Republic of Belarus “On Public Associations” and “On Political Parties.” For public associations, the amendments concern their procedures for reorganization and liquidation. It is proposed that a republican public association may be transformed into a political party.
The amendments also establish that, when a public association is liquidated by a court decision, its monetary assets and other property, after all creditors’ claims have been satisfied, shall be transferred by the liquidation commission (liquidator) or by the registering authority to the state budget. The registering authority is required to enforce the court decision on liquidation if, within two months of the court decision entering into legal force, a liquidation commission or liquidator has not been appointed (this rule implements recent amendments to the Civil Code). In this case, the public association is liquidated by the registering authority in a simplified procedure without the creation of a liquidation commission.
With respect to political parties, the draft introduces a new article that regulates the establishment and functioning of an organizational committee for the creation of a political party. Amendments are also proposed to the procedures for the reorganization and liquidation of political parties, mirroring the changes proposed for public associations.
A draft law “On Amendments to Codes on Administrative Liability”22 was submitted to the House of Representatives and adopted in the first reading on 3 October 2025. Among other provisions, it proposes to add Article 19.16 to the Code of Administrative Offenses, establishing that: “dissemination in any form of information aimed at shaping among citizens representations of the attractiveness of homosexual relations, gender transition, childlessness, or recognition of pedophilia as permissible” shall result in a fine of up to twenty base units (840 BYN) for individuals, up to 100 base units (4,200 BYN) for individual entrepreneurs, and between 100 and 150 base units (4,200-6,300 BYN) for legal entities.
Thus, the Belarusian authorities equate gender transition, same-sex relationships, and childlessness with pedophilia, a criminal offense. This draft law effectively prohibits the activities of LGBTQ+ organizations in the country, as well as any organizations advocating for approaches other than socalled “traditional family values.”
Planned Legislative Changes in 2026
In addition to the draft normative acts already submitted to the House of Representatives, several additional laws directly concerning NPO activities are expected to be developed and adopted in 2026. This information is contained in the plan for the preparation of draft legislative acts for 2026, approved by presidential order on 18 November 2025. The plan is an annual document approved by presidential order that defines the list of draft laws to be developed during the year, the responsible bodies, and the deadlines for their preparation. The legal basis for such a plan is the Law of the Republic of Belarus “On Normative Legal Acts” and Presidential Order No. 415 of 17 November 2020 “On Increasing the Efficiency and Quality of Law-Making Activities,” which establish the role of the National Center for Legislation and Legal Information (NCLLI) as the body responsible for forming the draft plan and submitting it to the President for approval.
The formation of the plan must be accompanied by a procedure for collecting proposals from subjects of legislative initiative, state bodies, academic institutions, public associations, and citizens. In spring 2025, the NCLLI announced the start of collecting proposals23 for the draft plan for the preparation of legislative acts for 2026. Information was published on the National Legal Internet Portal and disseminated through state media, with proposals accepted through the “Legal Forum of Belarus” until 30 April 2025.
Several concrete initiatives were recorded on the forum24, including a proposal to include the development of a Law “On Foreign Gratuitous Aid” in the plan and to submit its draft for public discussion. No separate document summarizing the results of the proposal-collection process for the 2026 plan (for example, a consolidated report listing accepted and rejected initiatives) is publicly available. Official public statements indicate only that the plan was formed on the basis of “detailed consideration of proposals,” without disclosing their content or the extent to which they were taken into account. Thus, the mechanism for the preliminary collection of proposals formally existed and was used, but transparency regarding the results of this procedure (particularly the degree to which public input was considered) remains limited. External observers have access primarily to the initial announcements, separate proposals on the forum, and the final approved plan.
The 2026 legislative plan includes 33 draft laws, among which the Law “On Foreign Gratuitous Aid” is of particular importance for the non-profit sector and for the exercise of freedom of association, as it will replace the current decree-based regulation of foreign gratuitous aid and will define the framework for receiving and using external funding by CSOs. The bodies responsible for preparing this draft law are the Office of the President of the Republic of Belarus and the NCLLI. It is expected that the draft law will be prepared in November 2026 and submitted to the House of Representatives in February 2027.
The plan also envisages amending the Law “On Trade Unions,” which has been amended eight times since its adoption in 2022, though most amendments have been minor. Responsibility for preparing this draft law is assigned to the Council of Ministers of the Republic of Belarus, the NCLLI, and the Federation of Trade Unions of Belarus. It is expected that the draft will be prepared in May 2026 and submitted to the House of Representatives in July 2026.
Another notable initiative is the adoption of the Environmental Code of the Republic of Belarus[9], a new codified act. A draft version of the Environmental Code has already been prepared and was submitted for public discussion from 11 to 21 September 2025. The draft establishes that environmental legal relations may involve public associations and other legal entities. Article 27 of the draft regulates the rights and obligations of public associations operating in environmental protection.
The plan also anticipates amendments to several normative acts affecting NPO activities.
According to the order, amendments will be introduced to the Laws “On Local Government and Self-Government in the Republic of Belarus,” “On Appeals of Citizens and Legal Entities,” “On Labor Protection,” legislation on personal data protection, on labor relations and related matters, as well as to the Tax Code, the Healthcare Code, and the Code on Architectural, Urban Planning, and Construction Activities.
The legislative plan also includes preparing a concept for another important act for the non-profit sector, the Law “On Volunteer Activity,” as volunteer initiatives remain a key pillar of CSO sustainability and functionality under restricted operating conditions. In Belarus, volunteer activity is still only partially regulated, creating legal uncertainty for both NPOs and volunteers. At the same time, it is important to avoid excessive regulation of volunteer activity and volunteers themselves, and to ensure proper attention is given to developing not only the law itself but also related legal acts, including necessary amendments to the Tax Code and a comprehensive revision of legislation on gratuitous aid. Notably, preparation of a draft law “On Volunteer Activity” was already included in the 2020 legislative plan, and the initial draft received substantial criticism from CSOs. According to the 2026 legislative plan, the concept of the draft Law “On Volunteer Activity” is to be prepared in April and submitted to the President in October 2026.
[1] Original report available only in Russian (hyperlink).
[2] Available on the website only in Russian (hyperlink).
[3] Available on the website only in Russian (hyperlink).
[4] Available on the website only in Russian (hyperlink).
[5] Available on the website only in Russian (hyperlink).
[6] Available on the website only in Russian (hyperlink).
[7] Available on the website only in Russian (hyperlink).
[8] Available on the website only in Russian (hyperlink).
[9] The draft law is available only in Russian (hyperlink).
[10] The legal act is available only in Russian (hyperlink).
[11] The legal act is available only in Russian (hyperlink).
[12] The legal act is available only in Russian (hyperlink).
[13] The legal act is available only in Russian (hyperlink).
[14] The legal act is available only in Russian (hyperlink).
[15] The legal act is available only in Russian (hyperlink).
[16 The legal act is available only in Russian (hyperlink).
[17] The legal act is available only in Russian (hyperlink).
[18] The legal act is available only in Russian (hyperlink).
[19] The Lists are available only in Russian (hyperlink).
[20] The draft law is available only in Russian (hyperlink).
[21] The draft law is available only in Russian (hyperlink).
[22] The draft law is available only in Russian (hyperlink).
[23] The news is available only in Russian (hyperlink).
[24] The discussion on the forum is available only in Russian (hyperlink).