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of May 2, 2007 No. ZRU-96

About charity

(as amended on 17-05-2022)

Accepted by Legislative house on February 28, 2007

Approved by the Senate on March 29, 2007

Chapter 1. General provisions

Article 1. Purpose of this Law

The purpose of this Law is regulation of the relations in the field of charity.

Article 2. Legislation on charity

The legislation on charity consists of this Law and other acts of the legislation.

If the international treaty of the Republic of Uzbekistan establishes other rules, than those which are stipulated by the legislation the Republic of Uzbekistan about charity then are applied rules of the international treaty.

Article 3. Basic concepts

In this Law the following basic concepts are applied:

volunteers - the physical persons performing charity in the form of non-paid performance of works, rendering services for the benefit of the beneficiary or charitable organization;

philanthropists - the legal entities and physical persons performing charity;

charity (charity) voluntary disinterested aid (activities) of legal entities and physical persons which is expressed in non-paid or on favorable terms to transfer to other legal entities and physical persons of property, including money in accomplishment for them of works, rendering services and provision of other support for charitable purposes;

beneficiaries - the legal entities and physical persons receiving charity;

subjects of charity are philanthropists, volunteers, charitable organizations, and also beneficiaries;

charitable organization - the non-state non-profit organization created for implementation of charity for the benefit of society, separate categories of legal entities and physical persons;

charitable gifts - property, including money allocated for the charitable purposes.

Article 4. Charitable purposes

Charity is performed for the purpose of:

social support and protection of citizens, including improvement of financial position of socially unprotected and needy categories of the population, social resettlement of the unemployed, persons with disability and other persons who owing to the physical or intellectual features, other circumstances are not capable to exercise independently the rights and to protect legitimate interests;

assistance to strengthening of the world, friendship and consent between the people;

assistance to strengthening of prestige and role of family in society;

assistance to protection of motherhood, childhood and paternity;

assistance of activities in education, sciences, cultures, arts, enlightenment, and also to spiritual development of the personality;

assistance of activities in the sphere of prevention of diseases and protection of public health, and also promotion of healthy lifestyle, rendering the moral and psychological help to citizens;

assistance of activities in the sphere of physical culture and mass sport;

preparation of the population for overcoming consequences of natural disasters, environmental, industrial or other disasters, for prevention of accidents;

assistance injured with acts of terrorism, natural disasters, environmental, industrial or other disasters;

protection of the surrounding environment;

protection of objects of cultural heritage.

According to the legislation charity can be performed also in other purposes.

Provision of cash and other appliances, assistance in other forms to the commercial organizations, political parties and movements, and also their support is not charity.

Implementation of charity for the purpose of election propaganda and propaganda on the questions submitted for referendum is forbidden.

Support by means of charity of any activities contradicting the law is forbidden.

Article 5. Right to charity implementation

Legal entities and physical persons have the right to perform voluntarily and freely charity.

Annual expenses of economic societies with the state share in authorized fund (authorized capital) over 50 percent and the state unitary enterprises on charity shall not exceed 10 percent of the net profit got for previous year and are performed in case of accomplishment of indicators of their business plan regarding net profit for the previous accounting year.

Legal entities and physical persons have the right to perform charity individually or having united, with education or without formation of charitable organization.

Philanthropists have the right to determine the purposes and procedure for use of the charitable gifts.

Article 5-1. Accounting of the received charitable gifts and disclosure of information on them

Beneficiaries (legal entities and individual entrepreneurs) shall:

record the received charitable gifts;

open information on the received charitable gifts within ten days from the date of their obtaining in mass media, and also in the presence - on the official websites.

Chapter 2. Charitable organizations

Article 6. Form of business of charitable organizations

Charitable organizations can be created in the form of public association, public fund, and also in other form provided by legal acts.

Charitable organizations for the purpose of coordination of their activities, and also representation and protection of common interests can unite in associations (unions) and other associations which are non-state non-profit organizations.

Article 7. Founders of charitable organization

As founders of charitable organizations depending on their form of business legal and (or) physical persons can act.

State governing bodies, self-government institutions of citizens, and also the state unitary enterprises, public institutions and the organizations cannot act as founders of charitable organization.

Article 8. State registration of charitable organizations

State registration of charitable organizations is performed by judicial authorities according to the procedure, established by the legislation.

The decision of judicial authority on refusal in state registration of charitable organization, and also violation of terms of state registration can be appealed by it in court.

Article 9. Property of charitable organizations

In property of charitable organization there can be buildings, the parcels of land, transport, constructions, the equipment, money, securities and other property, and also information resources and other results of intellectual activities.

The charitable organization has the right to make any transactions which are not contradicting the legislation, articles of organization and the charitable purposes concerning the property which is at it.


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