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LAW OF THE KYRGYZ REPUBLIC

of November 6, 1999 No. 119

About patronage and charity

(as amended of the Law of the Kyrgyz Republic of 10.05.2017 No. 79)

Accepted by General Court of Jogorku Kenesh of the Kyrgyz Republic on October 11, 1999

Chapter I. General provisions

Article 1. Purposes of patronage and charity

Patronage - implementation by citizens or legal entities of disinterested, free aid in the sphere of art, science, culture, education, education expressed in transfer to citizens or legal entities of property, including money.

Patronage is performed for the purpose of preserving, creation and distribution of cultural wealth in society and promotes thereby development of the creative and spiritual beginnings of the personality.

Charity - implementation by citizens and legal entities of voluntary activities on disinterested (non-paid or on favorable terms) to transfer to citizens or legal entities of property, including money, disinterested performance of works, provision of services, rendering other support.

Charity is performed for the purpose of:

- social support and protection of citizens, including improvement of financial position needy, social resettlement of the unemployed, disabled people and other persons who owing to the physical and (or) intellectual features, other circumstances are not capable to exercise independently the rights and legitimate interests;

- assistance injured with natural disasters, environmental, industrial or other disasters, social, national, religious conflicts and to displaced persons;

- assistance to strengthening of the world, friendship and consent between the people, to prevention of the social, national, religious conflicts;

- assistance of activities in education, sciences, cultures, arts, educations, to spiritual development of the personality;

- assistance to protection of motherhood, childhood;

- assistance of activities in the sphere of prevention and protection of public health, and also promotion of healthy lifestyle, improvement of moral and psychological condition of citizens;

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

- protection of the surrounding environment and protection of animals;

- protection and due content of the buildings, objects and the territories having historical, cult, cultural or nature protection value and places of burial.

The direction of cash and other appliances, assistance in other forms to the commercial organizations, and also support of political parties, movements, groups and the companies charity are not.

Article 2. Legislation on patronage and charity

The regulations containing in other laws regulating patronage and charity shall not contradict this Law.

If the international treaty of the Kyrgyz Republic establishes other rules than provided by this Law, then rules of the international treaty are applied.

Article 3. Right to implementation of patronage and charity

Citizens and legal entities have the right to perform freely patronage and charity directly or through charitable organizations on the basis of voluntariness and liberty of choice of its purposes.

Citizens and legal entities have the right to perform freely patronage and charity individually or having united, with education or without formation of philanthropic and charitable organizations.

Nobody has the right to limit liberty of choice of the purposes of patronage and charity and their forms of implementation established by this Law.

Article 4. Patrons and participants of charity

Patrons for the purposes of this Law are understood as the citizens performing philanthropic activities.

Participants of charity for the purposes of this Law are understood as the citizens and legal entities performing charity including by the support existing or creation of new charitable organization, and also citizens and legal entities for the benefit of whom charity is performed.

Article 5. Charitable organization

Charitable organization is the non-state (non-commercial) organization created for realization of the purposes provided by this Law by implementation of charity for the benefit of society in general or separate categories of persons.

Article 6. Forms of charitable organizations

Charitable organizations can be created in the form of public organizations (associations), funds, organizations and in other forms.

The charitable organization can be created in the form of organization if her founder is the charitable organization.

The charitable organization is international if it performs the activities in the territory of two and more states through the branches, representations or organizations.

The procedure for creation and liquidation of charitable organizations is determined by the legislation of the Kyrgyz Republic.

Chapter II. Conditions and procedure of activities of patrons and charitable organization

Article 7. Activities of patrons and charitable organization

Patrons have the right to perform the philanthropic activities directed for accomplishment of the purposes provided by this Law.

The charitable organization has the right to perform the charity directed to goal achievement for the sake of which it is created, and also the charity directed to achievement of the purposes provided by this Law.

The charitable organization has the right to be engaged in activities for attraction of resources and conducting non-operating transactions.

The charitable organization has the right to perform business activity only for goal achievement for the sake of which it is created, and answering these purpose.

For creation of material sales terms of the charitable purposes the charitable organization has the right to establish economic societies. Participation of charitable organization in economic societies together with other persons is not allowed.

The charitable organization has no right to spend the means and to use the property for support of political parties, movements, groups and campaigns.

Article 8. Sources of forming of property of charitable organization

Sources of forming of property of charitable organization can be:

fees of founders of charitable organization;

the membership fees (for the charitable organizations based on membership);

the charitable gifts including having special-purpose character (charitable grants) provided by citizens and legal entities in cash or natural form;

income from non-operating transactions, including security gains;

receipts from activities for attraction of resources (holding campaigns for involvement of philanthropists and volunteers, including the organization of entertaining, cultural, sporting and other mass events, holding campaigns for collection of charitable gifts, holding auctions according to the legislation of the Kyrgyz Republic, realization of property and the donations which arrived from philanthropists according to their wishes);

income from the business activity permitted by the law;

income from activities of the economic societies founded by charitable organization;

work of volunteers.

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