Non-governmental organizations represent the association of the citizens in order to do activities in general interest and of public importance, without profitable character.
The registration of the NGO is defined by the Law about NGO and it needs to be done in the Ministry of Public Administration.
Given that NGO does not develop profitable activity, the NGO is not the corporate taxpayer of income tax of legal entities.
It is also free of obligation to have registered employees therefore it is not corporate taxpayer of the social sicurity.
