In accordance with paragraph 5 of Article 41 of the Law of the Republic of Kazakhstan «On Non-profit Organizations», non-profit organizations created in the form of a private institution, public association, non-profit joint-stock company, public, corporate and private foundations, associations of legal entities in the form of an association (union), and also branches and representative offices (separate subdivisions) of foreign and international non-profit organizations operating in the territory of the Republic of Kazakhstan, annually until March 31, submit to the authorized body in the field of interaction with non-governmental organizations information about their activities, including about their founders (participants), the composition of property, sources of formation and directions of spending money, in the manner determined by the authorized body in the field of interaction with non-governmental organizations.
The requirements provided for in part one of this paragraph do not apply to non-commercial joint stock companies, the founder or shareholder of which is the state, to subsidiaries, dependent and other legal entities that are affiliated with them in accordance with the legislative acts of the Republic of Kazakhstan, to public associations created in the form political parties, religious associations and trade unions, as well as non-profit organizations provided for in Article 17 of the Law of the Republic of Kazakhstan «On Non-Commercial Organizations».