The President has signed Decree No. 304 of 07.09.2026, “On Foundations and Charitable Activity in the Healthcare Sector,” introducing a dedicated procedure for charitable fundraising for medical assistance and updating the rules governing foundations.
The Decree is intended to make charitable fundraising more transparent and to close off opportunities for misuse of funds.
What’s new
- A dedicated procedure for medical fundraising. Organizers must now route donations through designated charitable accounts, with specific rules on how those accounts may be funded and how the money can be spent.
- A clearer circle of contributors. Legal entities and individual entrepreneurs are now expressly named as eligible contributors to healthcare charity, with transfers made under the existing rules on gratuitous (sponsorship) assistance.
- Defined medical purposes. Funds may go toward medical treatment, medicines, therapeutic nutrition, and medical devices — including treatment abroad.
- Tighter oversight and reporting. Money must be spent strictly on its stated purpose. Organizers will need to report on how funds were raised and spent, and the process is now subject to public disclosure and state oversight.
- New minimum asset requirements for foundations. 200 base units for local foundations, 2,000 base units for republican and international ones.
- Spending limits. Healthcare foundations now face caps on staff remuneration and other payments to employees, as well as restrictions on business activity.
- A transition period. Existing foundations must bring their charters in line with the new requirements within the deadline set by the Decree.
The Decree leaves the general rules on gratuitous (sponsorship) assistance, the regime for foreign gratuitous aid, and the rules on disposing of state property untouched. Which regime applies to a given transaction still has to be worked out case by case.
The Decree takes effect in stages: the core provisions apply from the date of official publication, the rules on exceeding the fundraising cap kick in six months later, and the spending limits for healthcare foundations apply from 1 January 2027.
What it means in practice
- Companies funding treatment, medicines, or other medical goods will need to work within the new procedure.
- Before transferring funds, it’s worth checking whether the assistance falls under this new regime — and, if so, how it needs to be transferred, documented, and used.
- Foundations face new obligations around charitable accounts, spending, reporting, and oversight.
If you’re running a charitable fundraiser in Belarus, working through a foundation, or need to work out which legal regime applies to a specific case of gratuitous assistance, get in touch with REVERA’s lawyers.
