LAW OF THE REPUBLIC OF TAJIKISTAN

of April 22, 2003 No. 18

About charity

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;

- disinterested (non-paid or on favorable terms) investment with rights of possession, use and order any objects of the property right;

- disinterested (non-paid or on favorable terms) performance of works, provision of services by philanthropists - physical persons and legal entities;

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

Beneficiaries - physical persons and legal entities for the good of which charity is performed.

Volunteers - the physical persons performing charity in the form of labor of love for the benefit of the beneficiary including for the benefit of charitable organization. The charitable organization can directly pay the expenses of volunteers connected with their activities in this organization (traveling expenses, costs for transport and others).

Charity foundation - the non-profit organization which does not have membership founded by citizens or legal entities on the basis of voluntary property contributions pursuing the charitable aims.

Grant - the money and (or) other property provided on non-paid and irretrievable basis for achievement of particular purposes according to the legislation of the Republic of Tajikistan.

Donation - the voluntary free aid in cash or other form provided to non-profit organizations or the needing physical persons for charitable purposes in the procedure established by this Law.

The economic societies created by charitable organizations - the organizations directing the profit to the charity purposes by founders (participants) of which are exclusively charitable organizations.

Article 3. Charity purposes

Enters charity:

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

- the help to the large and needy families or physical persons needing adaptation or social protection;

- the help to the children who do not have parents (parent), to the preschool and other child care facilities performing care of such children;

- assistance to maternity welfare and childhood;

- strengthening of prestige and role of family in society;

- the help to disabled people and aged or to the organizations performing care of them;

- help injured with natural disasters, environmental, industrial or other disasters, social, national, religious conflicts, to the victims of repressions, refugees and displaced persons;

- support of the physical persons needing medical care or special leaving in payment type of medical or related services (in that, journey number to the place of rendering such services) or the organizations having the status of medical institutions;

- 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 education, sciences, cultures, arts, education and spiritual development of the personality, including organization of grants;

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

- protection of the population and environmental protection against pollution or other harmful effects,

- the help to penal (corrective) institutions if such activities are directed to improvement of conditions of keeping or medical attendance of prisoners;

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

- protection and due content of the buildings, objects and the territories having historical, religious, cult and cultural value;

- other socially important purposes determined according to the legislation of the Republic of Tajikistan.

Article 4. Right to charity

Physical persons and legal entities have the right to perform charity freely on the basis of voluntariness and liberty of choice of the purposes in common interests.

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

Nobody has the right to limit liberty of choice, the purposes of charity and methods of their achievement established by this Law.

Article 5. Participants of charity

Participants of charity are:

- the physical persons and legal entities performing charity including by the support existing or creation of new charitable organization (philanthropists, volunteers);

- physical persons and legal entities for the benefit of which charity (beneficiaries) is performed.

Article 6. Charitable organization

Charitable organization - the non-state, non-profit organization created for the purpose of implementation of charity and registered as charitable organization according to the procedure, established by the legislation of the Republic of Tajikistan.

The part two voided according to the Law of the Republic of Tajikistan of 24.12.2022 No. 1940

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