Charity help

Charity and charitable activities

Charitable activity in a broader sense is an act of directly providing or providing charitable assistance to a benefactor, as a socially significant function, implemented through a regulated and legally defined type of activity - therefore, it is not synonymous with charity and is similar by appointment only.

Charitable activities are often implemented through organizations of this direction (foundations, unions, schools, hospitals, boarding schools, institutions, etc.), which act as intermediaries between benefactors and direct recipients of such charity.

For example, a computer provided to a school or higher education institution is a charity for professionals and pupils or students to whom access and use is provided in an organized manner by a trusted person or organization that acquires the donated resource, that is, it is a charity activity is the provision and maintenance of the very act and resource of charity for the recipient of this charity (donation). Even one-time charitable actions from enterprises and legal entities are legally regulated as a donation, which provides benefits to the benefactor and free receipt of assistance by the recipient of the donation with off-balance sheet accounting of resources (property) - responsible storage (for means and equipment of long-term use), because it should not affect the planned normalized budgetary or other financing sources and other support. The donation is not a gift, because it is not a transfer of ownership rights, leaving the benefactor the right to control the proper use of the resource precisely because of the proper performance of charitable activities by organizations (legal or collective acquirer) to which management of the resource for the final, specific acquirer has been granted. That is why the benefactor has the right to return the donation in case of improper use of the resource (material values) by the recipient of the donation.

Charity is a voluntary, selfless donation of individuals and legal entities in the provision of material, financial, organizational and other charitable assistance to recipients. Specific forms of charity are patronage and sponsorship. This is an activity due to which public and private resources and property are voluntarily directed by their owners to help certain socially vulnerable groups of people, solve social problems, and improve the conditions of public life. Such support is provided not only to the poor who live in poverty, but also to those people (social activists, specialists, representatives of creative professions, pupils and students) and non-commercial and non-political organizations who feel a lack of funds to solve individual, professional, cultural, social problems tasks and life of society.

Types of assistance:

• Charitable donation is a gratuitous transfer of funds, other property, property rights to the ownership of beneficiaries by a benefactor for the achievement of certain, predetermined goals of charitable activity;
• A charitable grant is targeted assistance in the form of currency values, which must be used by the beneficiary within the period determined by the benefactor.

With the entry into force of the Law of Ukraine "On Charitable Activities and Charitable Organizations", the territorial status of charitable organizations was abolished, and today organizations independently choose the territory of their activities.