ACTIVITIES OF CHARITABLE NON-PROFIT ORGANIZATIONS UNDER CONDITIONS OF THE DIGITAL ECONOMY

Abstract

The article deals with the activities of charitable non-profit organizations under conditions of the digital economy based on the current legislation in the context of complex system analysis. The research object is the administrative and legal relations that arise from implementing various activities carried out by charitable nonprofit organizations. The subject of the study is the scientific works of Ukrainian and foreign scholars, the legislative and other normative legal acts regulating the relations that arise from the activities of these organizations, and the practice of their application. The methodological basis is a system of general scientific and private scientific methods of cognition: analysis, synthesis, analogy, induction and deduction; historical and legal; systemic and structural; comparative and legal. It noted that in public law, charitable legal entities are separated into an independent group of non-profit organizations, giving them the right to receive budgetary, financial support and material assistance. Charitable organizations are non-profit organizations created for generous and social support of the population. They protect citizens' rights and freedoms, including under martial law. Digitalization made it possible to partially transfer the performance of legally significant actions to the virtual environment, demonstrating formality and simplifying the implementation of actual measures by subjects of legal relations in the activity of charitable nonprofit organizations. Digitalization acts as a significant catalyst for accelerating the dynamics of public relations development in the charity field. The classification of funding sources for charitable non-profit organizations is defined where the funds are divided into: funds without specifying the purpose of use and targeted funds, including budget allocations, target capital, funds for specific programs and projects, and funds for the implementation of the charitable organization's statutory activities.