Financial and Legal Basis of Philanthropic аnd Charity Activities
Abstract
The relevance of the chosen topic is determined by the requirement for more detailed study of the financial and legal basis of philanthropic and charity activities in order to create optimal financial models to achieve socially significant goals.Charitable and philanthropic activities are a combination of several activities:— social, aimed at solving socially important objectives, cultural objectives;— organizational, within which charity programs, teams of volunteers are formed to achieve the goals;— financial within which it is necessary to generate and distribute financial resources.Effective financial component allows solving social problems.Comparative analysis of laws “On Philanthropic Activities”, “On Charitable Activity and Charitable Organizations”, “On the Procedure of Formation and Use of Target Capital of Nonprofit Organizations” highlights the best options of charity funding, identifies gaps in legislation and ways of its improvement. The authors have come to the conclusion that the most effective model is the model of the target capital.
DOI 10.14258/izvasu(2017)6-07
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