Such transactions are accounted  in accordance with accounting rules.

At the same time, in case of transfer of funds in favor of a non-profit organization, a difference is formed in accordance with the provisions of PP. 140.5.9 and 140.5.10 para. 140 of the Code.

Thus, the financial result of the tax (reporting) period increases: by the amount of funds or value of goods, works performed, services rendered, free of charge (transferred) during the reporting (tax) year to non-profit organizations, entered in the Register of non-profit institutions and organizations at the date of such transfer , the transfer of goods, works, services (except for a non-profit organization which is an association of insurers, if the insurer's participation in such an association is a condition for carrying out the activity of such insurer in accordance with the judges, and non-profit organizations to which the provisions of subparagraph 140.5.13 of this paragraph), at a rate exceeding 4 percent of taxable profit of the previous year; (paras. 140.5.9. clause 140.5. art. 140 of the Code).

In particular, such clarifications are provided by individual tax advice /ІПК від 12.09.2019 р. № 148/6/99-00-07-02-02-15/ІПК/.