LEGAL BASIS OF FUNDRAISING DEVELOPMENT IN UKRAINE

Abstract

The article is devoted to the legal framework for the functioning and development of fundraising in Ukraine as a professional activity in the field of mobilization of various resources. The historical aspects of the formation of fundraising in the domestic space have been studied. It is pointed out that state support is insufficient for the preservation and development of the national cultural and social heritage. Attracting extra-budgetary sources of funding, including from charitable and philanthropic activities, increasingly active cooperation with financial, industrial and trade capital, social movements and organizations – one of the necessary conditions for the existence of socio-cultural sphere. Experience of fundraising activities in European countries is necessary for research and its implementation in the future in Ukraine. Fundraising activities are specific and complex in structure, but involving donors in the future, to cooperate with them on a regular basis will increase economic, social resources, human potential, which will prevent crises in modern society. Attracting financial resources from additional sources of funding, in particular, through fundraising technology is necessary in today’s socio-economic conditions in Ukraine. The legal acts concerning fundraising activities are analyzed and attention is paid to separate legal norms concerning material assistance. The authors focused on the following: the Constitution of Ukraine, the Laws of Ukraine “About Public Associations”, “About Charitable Activities and Charitable Organizations”, “About Volunteering”, “About Humanitarian Aid”, the Tax Code, and the Commercial Code. An assessment of the current state of this type of activity is given and some prospects for further explorations are proposed, namely the study of venture philanthropy.