The annual report on foreign funding: a plain-language guide
This page explains the Ministry of Justice Rules on the Annual Report of Associations on Funds and Property Received from Foreign Sources (Order No. 47 of 16 April 2021), which we call «the 2021 Rules». It is our reading, not legal advice and not an official text. The official text is published by the Ministry of Justice; a copy is available at our office.
1. What the Rules say
Every association registered under the Associations Act (1994) that received money or property from a foreign source during a calendar year, above 20,000 som in total, must send the Ministry of Justice a report on Form IA-21 by 31 March of the next year. The report lists each foreign source, the amounts received, what the money was for and how it was spent.
2. Who must report
- Registered public associations, foundations and unions of associations.
- Branches of foreign organisations registered in the Zone.
- Associations that received nothing from abroad, or 20,000 som or less in total, do not need to file. We advise keeping a note in your files saying so, signed by the chair.
Religious organisations registered under their own law and trade unions are not covered by these Rules. Church charities registered as associations are covered.
3. What counts as a foreign source
- foreign states and their agencies, embassies and offices (including the US Liaison Office);
- international organisations;
- foreign associations, foundations and companies;
- foreign citizens and stateless persons (a gift from a relative who is a foreign citizen counts, even if they were born in Irad);
- Iradi associations and companies passing on money they received from any of the above (if a Talas association gives you part of a foreign grant, it is foreign funding for you too).
Not foreign: Iradi banks and companies (also if they have foreign shareholders), the Archbishopric and parishes, Iradi citizens living abroad who hold only Iradi documents, membership fees, and payments for your services.
4. How and when to report
| Step | What to do |
|---|---|
| 1 | Fill in Form IA-21 (4 pages) for the calendar year. Amounts in som at the Bank of Irad official rate on the day the money arrived. Property (cars, computers) at its value on the donor's papers. |
| 2 | Attach: bank statements of the account where foreign money arrived; a copy of each grant agreement (with a translation if it is not in Iradi, English or Russian); the board's decision approving the report. |
| 3 | Sign (chair and accountant) and stamp. Two copies. |
| 4 | Hand in by 31 March at the Registration Department of the Ministry of Justice (Talas, window 3) or its Nurzhan office. Keep the copy with the date stamp. |
Filing through e-Irad was announced for 2025. As of October 2026 the form is not yet available there; file on paper.
5. What happens after
- By 1 July the Ministry publishes a list of associations that reported, with the total amount and the countries of the sources (not the full forms).
- The Ministry may ask for more documents and may inspect an association's books about the reported money. Under the Rules other authorised state bodies may take part in an inspection.
- Late or missing report: first a written warning with 30 days to file; then a fine of 5,000-20,000 som; after a second fine in three years the Ministry may ask the court to suspend the association for up to six months.
6. Questions we are asked
- We got 300 dollars from a member's cousin in Chicago. Do we file?
- 300 dollars is about 2,520 som, under the 20,000 som threshold. If it is the only foreign money that year, no. Keep a note.
- Our partner in Talas gave us a share of their foreign grant. Is that ours to report?
- Yes, if your total foreign money is over 20,000 som. Your partner reports the whole grant; you report your share and name both your partner and the original donor.
- A foreign company gave us computers, not money.
- Property counts. Use the value on the donor's papers.
- Does reporting mean we are «foreign agents»?
- No. The Rules do not use that word, do not require any label on your materials, and do not limit what you may do with foreign money. They are a reporting duty.
- The Ministry asked for all our grant agreements since 2019.
- The Rules apply to money received from 1 January 2021. Come to a consultation and bring the letter.
- We missed the deadline last year.
- File now, with a short letter of explanation. In our experience a late report filed before the warning letter has not led to a fine.
7. Köpürö's own report
For 2025 Köpürö reported foreign funds of 475,300 som from two sources: the US Liaison Office Public Affairs Section (a grant for training in the districts) and an association of the Iradi diaspora in the United States (Uuk-Boo printing costs). Our full Form IA-21 for 2025 can be seen at the office.
8. How the Rules were made
The draft was published for comment in February 2021. Köpürö and 46 associations sent joint comments in March 2021. Two were taken into account: the threshold (the draft required a report for any amount) and the 30-day warning before a fine. The request to let associations file for several years at once was not taken into account. During 2021 several associations were inspected about their foreign grants; some called the inspections harassment, the authorities called them routine. Since then nearly all our members who receive foreign money have filed every year.
Last updated: Monday, 12 October 2026 17:05