Финансово-правовой статус фондов поддержки сферы культуры в Российской Федерации

Abstract

The article presents the results of a analysis of the financial and legal status of the main funds for supporting the cultural sector in the Russian Federation: the Operator Fund of Presidential Grants for the Development of Civil Society, the Presidential Fund for Cultural Initiatives, the Federal Fund for Social and Economic Support of Domestic Cinematography, and the Russian Cultural Fund. It is stated that the content of the components of their legal status indicates the public nature of the organization's activities. The content of the financial and legal status of cultural support funds includes a set of subjective rights and legal obligations within the framework of budgetary, tax and other financial legal relations that are expressed in each individual sub-sector and individual institution of financial law. The author concluded that it is possible to identify such an organizational and legal form of non-profit organizations as a public foundation.