How to start a Nonprofit Organisation in
Kazakhstan in 2024

Authors: Symbat Akhatbek, Kamila Tabuldinova

A Non-Profit Organisation is a legal entity whose objectives may include to achieve social, cultural, scientific, educational, charitable, and managerial goals; to protect the rights and lawful interests of citizens and organizations; to resolve disputes and conflicts; to satisfy the spiritual and other needs of citizens; to protect health and the environment; to develop physical culture and sports; to provide legal assistance, and for other purposes aimed at ensuring public and member benefits. NPOs cannot involve in the generation of profit, and any net income earned is not distributed among its participants; however, an NPO may engage in entrepreneurial activities if such activities are in accordance with its chartered objectives.

An NPO may be established in the form of an institution, public association, joint-stock company, consumer cooperative, foundation, religious association, or other forms as provided by legislation.

An NPO may carry out one or more types of activities that are not prohibited by the laws of the Republic of Kazakhstan and that correspond to its chartered objectives. The income from the entrepreneurial activities of an NPO is directed exclusively to its chartered purposes and is not distributed among its members.

An Institution is an organisation established and financed by its founder to perform managerial, socio-cultural, or other functions of non-commercial nature.

Depending on the form of ownership, institutions are divided into public and private:

• A private institution (PI) is an organisation that is not part of the state structure, created by individuals and (or) non-state legal entities for the implementation of managerial, socio-cultural or other functions of a non-commercial nature.
• A state institution shall be an institution established by the state in accordance with the Constitution of the Republic of Kazakhstan and laws thereof or legal acts of the President, the Government, and local executive bodies of regions, cities of republican significance, the capital, districts, cities of regional significance, as well as offices of akims of cities, villages, settlements, rural districts and maintained only at the expense of the state budget.

Foundation is an NPO without any membership, which is founded by citizens and (or) legal entities on the basis of their voluntary property contributions, and which pursues social, educational, and any other publicly useful purposes.

Foundations can be private, corporate, public, and state, depending on the composition of the founders and activities performed. Segmented by activities, foundations can be social, charitable, cultural, educational, and other.

• A private foundation is a foundation established by one individual or individuals - members of the same family at the expense of his (their) own foundation. A private foundation can also be created by a notarized will of an individual.
• A corporate foundation is established by one or several legal entities, commercial and (or) non-profit organisations at the expense of these organisations.

Foundation is an NPO without any membership, which is founded by citizens and (or) legal entities on the basis of their voluntary property contributions, and which pursues social, educational, and any other publicly useful purposes.

Foundations can be private, corporate, public, and state, depending on the composition of the founders and activities performed. Segmented by activities, foundations can be social, charitable, cultural, educational, and other.

• A private foundation is a foundation established by one individual or individuals - members of the same family at the expense of his (their) own foundation. A private foundation can also be created by a notarized will of an individual.
• A corporate foundation is established by one or several legal entities, commercial and (or) non-profit organisations at the expense of these organisations.