Article 1. The basic concepts used in this Law of the Law on Charity

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The following basic concepts are used in this Law:

1) sponsor – a person engaged in sponsorship activities;

2) sponsorship activity – the sponsor's activity to provide sponsorship on the terms of promoting the sponsor's name in accordance with this Law, the laws of the Republic of Kazakhstan, international treaties of the Republic of Kazakhstan;

3) popularization of the sponsor's name is the dissemination of information in visual and/or audio form about the sponsor's own name, goods, trademarks, works, and services in exchange for financing and/or logistical support for the event.;

4) voluntary donations – money, as well as other property transferred to users to resolve their social issues;

4-1) corporate charity is the voluntary activity of business entities to provide charitable assistance;

4-2) small homeland is an administrative–territorial unit of the Republic of Kazakhstan, on the territory of which an individual was born and (or) spent part of his life;

4-3) a person providing support to a small homeland is an individual providing support to a small homeland;

4-4) support for a small homeland is a voluntary activity based on patriotism aimed at supporting a small homeland;

5) charity is a socially useful activity based on the provision of charitable assistance and the satisfaction of humane needs, carried out voluntarily, free of charge or on preferential terms in the form of philanthropic, sponsorship and patronage activities, as well as providing support to a small homeland.;

6) charity program – a system of measures, including the terms and procedure for the implementation of charitable assistance;

7) charity volunteer – an individual who participates in fundraising by applying his experience, special skills, knowledge, skills, personal contacts on the basis of an agreement concluded in accordance with the civil legislation of the Republic of Kazakhstan with a charitable organization or user;

8) charitable grant – money allocated for financial assistance to the user, the intended use of which is confirmed by the report;

9) philanthropist – a person, a philanthropist and (or) a sponsor, and (or) a patron, and (or) a person providing support to a small homeland, carrying out charity;

10) charitable assistance – property provided by the benefactor on a gratuitous basis in order to assist the user in improving the financial and (or) financial situation.:

in the form of social support for an individual;

in the form of sponsorship;

a non-profit organization in order to maintain its statutory activities;

organizations operating in the social sphere, defined in accordance with the Code of the Republic of Kazakhstan "On Taxes and Other Mandatory Payments to the Budget" (Tax Code);

10-1) the authorized body in the field of charity is the central executive body that carries out management in the field of charity;

11) charitable organization – a non-profit organization established to carry out charity in accordance with this Law, the laws of the Republic of Kazakhstan, international treaties of the Republic of Kazakhstan;

11-1) fundraising is the process of attracting voluntary donations and/or charitable assistance;

12) patron of the arts – a person engaged in philanthropic activities;

13) patronage – the activity of a patron in providing charitable assistance based on goodwill in the development of science, innovation, education, culture, art, sports skills, preservation of historical and ethnocultural heritage of society and the state in accordance with this Law, the laws of the Republic of Kazakhstan, international treaties of the Republic of Kazakhstan;

14) target capital (endowment) – investment income from the initial amount of the benefactor's capital, directed by the benefactor to provide charitable assistance, provided that the initial amount of capital is maintained; - Excluded by the Law of the Republic of Kazakhstan dated June 30, 2025 No. 200-VIII SAM.

15) user – a person who receives charitable assistance in solving social issues;

16) philanthropist – a person engaged in philanthropic activities;

17) philanthropic activity is the voluntary activity of a philanthropist based on the allocation of his private resources to meet the needs of society and individuals, improve their living conditions in accordance with this Law, the laws of the Republic of Kazakhstan and international treaties of the Republic of Kazakhstan;

18) electronic charity is the activity of attracting voluntary donations in the form of money carried out electronically.

The footnote. Article 1 as amended by the Laws of the Republic of Kazakhstan dated 07/02/2018 No. 165-VI (effective after ten calendar days after the date of its first official publication); dated 07/04/2022 No. 134-VII (effective after sixty calendar days after the date of its first official publication); dated 05/21/2024 No. 86-VIII (effective sixty calendar days after the date of its first official publication).

The Law of the Republic of Kazakhstan dated November 16, 2015 No. 402-V SAM.

This Law regulates public relations arising in the field of charity.

President

Republic of Kazakhstan

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