Abstract
The article is devoted to the topical issue of formation of normative-legal legislation on charitable activity in Ukraine because after all, charity and charitable activity in the conditions of transformational challenges has become an important part of the social and legal life of Ukraine in overcoming crisis phenomena in economic, political, social, medical, etc. industries. The purpose of the article: is to analyze normative-legal legislation in regulation sphere of the charitable activity of Ukraine. During research, a specific search (theoretical analysis, synthesis, systematization of existing normative-legal documents) and the method of theoretical and structural clarification of the conceptual apparatus were used sphere of charitable activity in Ukraine. Research results: 1) the phenomenon of «charitable activity» is polyhedral: is considering by scientists from different positions: legal, economic, social, pedagogical and philosophical; 2) Analysis of the normative-legal base that ensure the development of charitable organizations in Ukraine: (Laws of Ukraine: «On Charity and Charitable Organizations» (1997), «On Humanitarian Aid» (1999), «On Charitable Activities and Charitable Organizations» (2012), «On Introduction amendments to some legislative acts of Ukraine on the creation of favorable conditions for the implementation of charitable text messages» (2016), «On amendments to the Tax Code of Ukraine on the creation of favorable conditions for the implementation of charitable telecommunications messages» (2016); National strategy for promoting the development of civil society in Ukraine for 2016-2020, etc.) testified, that the most acute at the present stage is the problem of the effectiveness of the mechanism of protection against swindling and other abuses in the field of charity; 3) Despite of the generally positive changes in the regulation of charitable activities in Ukraine, this area needs a comprehensive reform, the main task of which is to improve the current legislation of Ukraine in the charitable sphere activity.
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