LAW OF THE REPUBLIC OF KAZAKHSTAN

of November 16, 2015 No. 402-V ZRK

About charity

This Law governs the public relations arising in the sphere of charity.

Chapter 1. General provisions

Article 1. The basic concepts used in this Law

In this Law the following basic concepts are used:

1) the sponsor - person performing sponsor's activities;

2) sponsor's activities - activities of the sponsor for rendering the sponsor's help on the terms of promoting of name of the sponsor according to this Law, the laws of the Republic of Kazakhstan, international treaties of the Republic of Kazakhstan;

3) promoting of name of the sponsor - distribution of information in visual and (or) sound form of own name (name) of the sponsor, its goods, trademarks, works, services in exchange for financing and (or) material and technical support of action;

4) donations - money, and also other property from persons, once within calendar year transferred to users for satisfaction of their current demands;

4) donations - the money, and also other property transferred to users for the solution of their questions of social nature;

4-1) corporate charity - voluntary activities of subjects of entrepreneurship for rendering the charitable help;

4-2) small homeland - administrative and territorial unit of the Republic of Kazakhstan in the territory of which the physical person was born and (or) carried out part of the life;

4-3) person giving support to the small homeland - the physical person giving support to the small homeland;

4-4) support of the small homeland - the voluntary activities based on patriotism, directed to support to the small homeland;

5) charity - the social and useful activities based on rendering the charitable help and satisfaction of humane requirements, performed voluntarily, gratuitously or on favorable terms in the form of philanthropic, sponsor's and philanthropic activities, and also support to the small homeland;

6) the charitable program - the system of measures including terms and procedure of the charitable help;

7) the volunteer of charity - the physical person who is taking part in fund raising by application of the experience, special skills, knowledge, abilities, personal contacts on the basis of the agreement signed according to the civil legislation of the Republic of Kazakhstan with charitable organization or the user;

8) charitable grant - the money allocated for financial aid to the user which target use is confirmed by the report;

9) the philanthropist - person, the philanthropist and (or) the sponsor, and (or) the patron, and (or) the person giving support to the small homeland performing charity;

10) the charitable help - the property provided by the philanthropist on a grant basis for the purpose of assistance to the user in improvement of financial and (or) financial position:

in the form of social support of physical person;

in the form of the sponsor's help;

non-profit organization for the purpose of maintenance of its authorized activities;

the organization performing activities in the social sphere determined according to the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code);

10-1) authorized body in the sphere of charity - the central executive body performing management in the sphere of charity;

11) charitable organization - the non-profit organization created for implementation of charity according to this Law, the laws of the Republic of Kazakhstan, international treaties of the Republic of Kazakhstan;

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