Abstract
Currently the perception of charity and charitable foundations is through the prism of donations in the form of alms. It is believed that the resource potential of a charitable foundation can be formed only if there are donations made by many people. In fact, the financial stability of a charitable foundation cannot be ensured only by one-time donations from compassionate citizens. Therefore, the development of a model for stimulating the managed subsystem of the BF, the application of which will ensure an increase in the resource potential of the fund, is an urgent area of research. The article defines the concept of "resource potential of a charitable foundation", presents its structure. The main conditions for the accumulation of financial resources of a charitable foundation are identified from the standpoint of market relations with donors. A mathematical model has been developed for the formation of the resource potential of a charitable foundation, based on the choice of a rolling system for accumulating financial flows.
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