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LAW OF THE REPUBLIC OF TAJIKISTAN

of April 22, 2003 No. 18

About charity

(as amended on 01-02-2023)

The Majlisi namoyandagon is accepted on February 26, 2003

The Majlisi milli is approved on April 7, 2003

This Law establishes organization-legal bases of regulation of charity for the purpose of its development and provides the state support in this direction.

Chapter 1. General provisions

Article 1. Legislation of the Republic of Tajikistan on charity

The legislation of the Republic of Tajikistan on charity is based on the Constitution of the Republic of Tajikistan and consists of this Law, other regulatory legal acts of the Republic of Tajikistan and international legal acts recognized by the Republic of Tajikistan.

Article 2. Basic concepts

In this Law the following basic concepts are used:

Charity - voluntary activities of physical persons and legal entities for rendering financial or other support (support), including in the form of disinterested (non-paid or on favorable terms) transfers to the physical persons needing such help or to the legal entities who are directly giving such help including transfer to charitable organizations of property, money, disinterested performance of works, provision of services, or the scientific, educational, educational or other activities performed for the benefit of society.

Paragraph two of ceased to be valid according to the Law of the Republic of Tajikistan of 24.12.2022 No. 1940

The paragraph third ceased to be valid according to the Law of the Republic of Tajikistan of 24.12.2022 No. 1940

Philanthropists - the physical persons and legal entities performing charity in forms:

- disinterested (non-paid or on favorable terms) transfer into the ownership of property, including money and intellectual property items;

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