Presidential Decree No. 155 “On gardening associations”.

The President, in order to improve the legal regulation of the activities of gardening associations and ensuring the rights of citizens, decrees that with the exception of associations carrying out entrepreneurial activities are exempt from the obligation to maintain accounting records and prepare accounting and (or) financial statements and keep records of income, expenses and property in the manner established by the Ministry of Taxes and Duties and the Ministry of Finance. Collective gardening shall be intended activities carried out using the public facilities of the association by members of the association to grow fruits, berries, vegetables, ornamental plants and other agricultural crops on land plots provided for collective gardening. The association operates on the basis of the statute, which must contain the name of the association, which contains the words “gardening (horticultural) association, location thereof and the objectives and the subject of activities. State registration of the association is carried out at the place of its location - the location of the land plots provided for collective gardening, in the manner established by legislative acts. An association may carry out entrepreneurial activities only to the extent that it is necessary for the statutory purposes for which it was constituted, corresponds to these objectives and corresponds to the subject of the association’s activities. Income and profits received by the association as a result of such activities cannot be distributed among its members and are used to carry out current activities (creation of public facilities of the association, their operation, repairs and other purposes provided for by the statute of the association).