In accordance with the legislation of the Republic of Kazakhstan, a legal entity is recognized as an organization operating in the social sphere, which has at least 90% of its total annual income generated from social activities.

, The social sphere includes:

▪️ Medical services (including if you have a license for medical activity)
▪️ Education (pre-school, additional and licensed education)
▪️ Scientific and scientific-technical activities
▪️ Activities in the field of sports
▪️ Cultural activities
▪️ Preservation of historical and cultural heritage sites
▪️ Social assistance to individuals and families in need
▪️ Library services
Activities of autonomous educational organizations (all levels of education, scientific and innovative activities)

, Income calculations also take into account:

▪️ Gratuitously received property (including charitable and sponsorship)
▪️ Contributions from founders, participants and members
▪️ Deposit rewards
▪️ Exchange rate differences

Important:
Organizations engaged in the production and sale of excisable goods are not social organizations.

This status is important when applying tax benefits and a special tax regime.

Source : https://www.gov.kz/memleket/entities/kgd-karaganda/press/news/details/1245743?lang=ru