As part of cooperation with the National Social Service of Ukraine, CEDEM has developed and offers templates of the volunteering agreement for public authorities (local self-government) and civil society organizations to be concluded with a volunteer!

Below we briefly describe some aspects of volunteering and attach agreement templates for use within your institution or organization. To learn more about the contractual relationship between volunteers and organizations see the presentation. 

WHAT IS A VOLUNTEERING AGREEMENT?

It is a written contract between a volunteer and a nonprofit agency or organization that engages the volunteer.

In accordance with the Law of Ukraine “On Volunteering”, non-profit institutions and organizations can engage volunteers in their activities. Accordingly, it can be not only NGOs or charitable organizations, but also state and local self-government bodies!

WHY IS IT IMPORTANT TO DOCUMENT VOLUNTEER ACTIVITIES?

Agreement allows you to clearly define the rights and obligations of the parties, as well as the tasks of the volunteer, allows you to reimburse the volunteer for certain expenses without taxation, and serves as proof of volunteering.

IS THE VOLUNTEERING AGREEMENT OBLIGATORY?

According to Article 9 of the Law of Ukraine “On Volunteering”, the conclusion of such an agreement is mandatory in the below cases:

– Providing assistance in certain areas;

– Reimbursing expenses related to the provision of volunteer assistance;

– If the volunteer wishes to conclude it.

The agreement must contain:

– Description of the volunteer activity (task);

– Period of volunteer activity;

– Rights and obligations of the parties;

– Responsibility for damages;

– Terms and conditions for terminating the agreement;

– Conditions and procedure for the reimbursement of expenses related to the provision of volunteer assistance, as defined in Part 1 of Article 11 of the Law of Ukraine “On Volunteering”.

WHICH EXPENSES MAY BE REIMBURSEMENT TO A VOLUNTEER UNDER THE VOLUNTEERING AGREEMENT, AND HOW SHOULD IT BE DONE CORRECTLY?

Reimbursement applies to expenses provided for in Part 1 of Art. 11 of the Law of Ukraine “On Volunteering”. Specify in the agreement which of these expenses can be reimbursed. The limits for such reimbursements should be set in a manner similar to those specified in the CMU Resolution No. 98 of February 02, 2011.

Expenses reimbursed to a volunteer under a volunteering agreement are not taxable (clauses 165.1.64 and 165.1.65 of the Tax Code of Ukraine) within the limits established by the CMU Resolution No. 98 of February 02, 2011!  

For reimbursement, make sure that the volunteer keeps such supporting documents as transport tickets, baggage receipts (if any), bills received from hotels (motels), and other settlement or payment documents, if this category of expenses is eligible for reimbursement under Article 11 of the Law of Ukraine “On Volunteering” and the agreement with the volunteer.

To reimburse these costs, use, in particular, the below regulatory framework:

• Resolution of the Cabinet of Ministers of Ukraine dated February 2, 2011 No. 98 (the maximum amount of per diem for meal expenses per volunteer is 300 UAH/day; the maximum amount of accommodation expenses (residential premises rental) is 900 UAH/day);
• Order of the Ministry of Finance of Ukraine dated March 13, 1998 No. 59 (procedure for the registration of business trips and corresponding accommodation and meals reimbursements for of volunteers);
• The procedure for drawing up the Report on the use of funds issued for a business trip or funds to be accounted for, approved by the Order of the Ministry of Finance of Ukraine dated September 28, 2015 No. 841.

You can download:

Agreement for state authorities and local self-government bodies

Agreement for NGOs and charitable organizations

The material was prepared in cooperation with the National Social Service of Ukraine as part of the Project Ukraine Civil Society Sectoral Support Activity implemented by the Initiative Center to Support Social Action “Ednannia” in partnership with the Ukrainian Center for Independent Political Research and Centre for Democracy and Rule of Law with the sincere support of the American people through United States Agency for International Development.