Article 1. The basic concepts used in this Law of the Law on Charity The following basic concepts are used in this Law: 1) sponsor – a person engaged in sponsorship activiti...

Article 2. The purpose and objectives of charity of the Law on Charity 1. The purpose of charity is to promote the development of self-organization of society by forming, mai...

Article 3. Principles of charity of the Law On Charity 1. Philanthropists, charities, and users participate in charity based on the principles of legality, equality, voluntar...

Article 6. The State and charity of the Law on Charity 1. The protection of the rights and legitimate interests of charity subjects and users is guaranteed by the State. 2....

Article 7. Coordination and control of charity of the Law on Charity 1. Local executive bodies, when approached by philanthropists and charitable organizations with proposals...

Article 7-1. Competence of the authorized body in the field of charity of the Law on Charity  Authorized body in the field of charity: 1) on the basis of and in pursuance of...

Article 8. Rights and obligations of a charitable organizationThe Law on Charity 1. A charitable organization has the right to: 1) to disseminate information about their act...

Article 9. International charity of the Law On Charity 1. International charity is carried out by the subjects of charity in accordance with the procedure established by this...

Article 10. Tax benefits in the implementation of charity Law on Charity A philanthropist who carries out charity activities enjoys tax benefits provided for by the tax legis...

Article 11. Financial and economic activities and accounting reporting in the implementation of charity Law on Charity 1. A philanthropist or a charitable organization carrie...

Article 12. Income and expenses of a charitable organizationThe Law on Charity 1. The income of a charitable organization is generated from the following sources: 1) donatio...

Article 13. Charitable program of the Law on Charity 1. A charitable program is developed, approved and implemented by the benefactor and (or) a charitable organization. 2....

Article 14. Charitable organizationThe Law on Charity 1. A charitable organization is established to fulfill the tasks of charity provided for by this Law. 2. The founders o...

Article 15. Charter of a charitable organizationThe Law on Charity 1. A charitable organization operates on the basis of its charter. 2. The charter of the charitable organi...

Article 16. Governing bodies of a charitable organizationThe Law on Charity 1. The supreme governing body of a charitable organization is its collegial body, the Board of Tru...

Article 17. Status of a charitable organizationThe Law on Charity 1. Charities are divided into international and national charities by status. International charitable orga...

Article 18. Property of a charitable organization, sources of property formationThe Law on Charity 1. A charitable organization owns property acquired in accordance with the...

Article 19. Formation of endowment capital (endowment)Law on Charity - Excluded by the Law of the Republic of Kazakhstan dated June 30, 2025 No. 200-VIII SAM. 1. Endowment ca...

Article 20. Use of endowment capital (endowment)Law on Charity - Excluded by the Law of the Republic of Kazakhstan dated June 30, 2025 No. 200-VIII SAM. 1. A charitable organ...

Article 21. Disbandment of endowment capital (endowment)Law on Charity - Excluded by the Law of the Republic of Kazakhstan dated June 30, 2025 No. 200-VIII SAM. 1. The ground...

Article 22. Objects of philanthropic activity of the Law on Charity The objects of philanthropic activity in accordance with paragraph 2 of Article 4 of this Law are: 1) orp...