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of November 16, 2015 No. 402-V ZRK

About charity

(as amended on 20-04-2023)

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;

11-1) fund raising - process of attraction of donations and (or) the charitable help;

12) the patron - person performing philanthropic activities;

13) philanthropic activities - activities of the patron for rendering the charitable help on the basis of good will in development of science, education, culture, art, sports skill, preserving historical and ethnocultural property of society and state according to this Law, the laws of the Republic of Kazakhstan, international treaties of the Republic of Kazakhstan;

14) the target capital (endaument) - the investment revenue from the initial size of the capital of the philanthropist sent by the philanthropist to implementation of the charitable help on condition of preserving the initial size of the capital;

15) the user - person receiving the charitable help in the solution of questions of social nature;

16) the philanthropist - person performing philanthropic activities;

17) philanthropic activities - the voluntary activities of the philanthropist based on distribution of its private resources for requirements satisfaction of society and persons, improvement of conditions of their life according to this Law, the laws of the Republic of Kazakhstan and international treaties of the Republic of Kazakhstan;

18) electronic charity - activities for attraction of donations in the form of the money performed by electronic method.

Article 2. Purpose and tasks of charity

1. The purpose of charity is assistance to development of self-organization of society by forming, maintenance and strengthening in the society of spiritual and moral values of charity.

2. The objectives of charity are achieved by accomplishment of the following tasks:

1) assistance to strengthening of the world, friendship and public consent, unity of the people, spiritual culture, prestige and role of family in society, and also protection of motherhood, patriotic education of children and youth;

2) satisfaction of material, cultural and educational needs of citizens and society;

3) rendering the charitable help, including to social and medical institutions, ethnocultural associations, the organizations of culture and art, education, science, sport and the objects having cultural and historical value for the people of Kazakhstan and also the certain figures who made contribution to development of the specified spheres;

4) implementation of actions on environmental management improvement, environmental protection, protection of animal and flora.

Article 3. Principles of charity

1. Philanthropists, charitable organizations and users take part in charity on the basis of the principles of legality, equality, voluntariness and publicity.

The principle of legality consists in observance of the legal regime establishing real action of the right in case of which all persons strictly respect the precepts of law enshrined in the Constitution of the Republic of Kazakhstan, this Law and other regulatory legal acts of the Republic of Kazakhstan.

The principle of equality consists in observance of the legal regime providing the equal rights of philanthropists, charitable organizations and users before the law and court irrespective of origin, social, official and property status, floor, race, nationality, language, the relation to religion, beliefs, the residence or any other circumstances.

The principle of voluntariness consists in observance of the legal regime establishing the right of the philanthropist of charitable organization to give charitable help to the user and the right of the user to receive or not to receive it without forced impact from the third parties.


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