Charity in social work. Principles of charitable activity The public function of charity is

The essence of charity - modern types, functions and categories

The generally accepted definition of charity is formulated through the indication of social problems. Any action aimed at solving them is recognized as charity. Each problem usually implies the establishment of categories of the population that experience this problem. They are beneficiaries in the implementation of charity. In this case, the types of activity, as a rule, are not rigidly established, i.e. any action that contributes to solving the problem is allowed.

Carrying out charity- a private and voluntary matter of a particular person, since it is associated with the disposal of private resources, material, financial or labor. Everyone creates good, putting into it his own idea of good, about in what form and for whom it must be created. Charity lies outside the realm of official administration. Decisions in this area are made and actions are taken without being mandated by law or official policy.

In general, charity is helping others at the expense of one's own wealth or free time, and provided that the provision of this assistance does not harm others and is carried out within the framework of the law. It is also understood that, to one degree or another, charity should benefit not only the immediate beneficiary, but society as a whole.

The functions of charity in society are as follows:

Economic: ensuring a decent existence for those citizens who, due to objective characteristics and life situations, are not able to take care of themselves on their own;

Social: removal of social tension by leveling the standard of living, supporting the most disadvantaged segments of the population, who, due to objective circumstances, cannot adapt to new conditions;

Market: filling the shortcomings of the social policy of the state and the functioning of market mechanisms, primarily due to the efficiency and targeting of the assistance delivered, i.e. increasing its efficiency;

Public: replenishment of distortions public relations leading to the departure, against their will, of certain categories of the population from the accepted standards of life, which limits their ability to consume public goods and self-realization; at the same time - the impact on public opinion;

Political: implementation of feedback mechanisms between the population and power structures, the formulation of social priorities on behalf of those who, in social terms, due to objective reasons, are not able to defend their rights;

The main goals and principles of charity in modern world. The purpose of charity is to provide an opportunity to achieve a socially acceptable standard of living for those groups of the population who, under the influence of social risks, cannot independently exercise their generally accepted social rights.

This strategic goal charitable activities are carried out through the solution of certain specific tasks, the main of which are the following:

Social support and protection of citizens, including improving the financial situation of the low-income, social rehabilitation of the unemployed, the disabled and other persons who, due to their physical or intellectual characteristics, other circumstances, are not able to independently exercise their rights and legitimate interests;

Assistance to the population in overcoming the consequences of natural disasters, environmental, industrial or other disasters, to prevent accidents;

Providing assistance to victims of natural disasters, environmental, industrial or other disasters, social, national, religious conflicts, victims of repression, refugees and internally displaced persons;

Assistance in strengthening peace, friendship and harmony among peoples, prevention of social, regional, national, religious conflicts;

Assistance in strengthening the prestige and role of the family in society;

Activities in the field of prevention and protection of the health of citizens, as well as promoting a healthy lifestyle, improving the moral and psychological state of citizens;

Promoting activities in the field physical education and mass sports;

Environmental protection and animal protection;

Protection and proper maintenance and use of buildings, objects and territories of historical, cultural or environmental significance, and burial sites.

Based on the generalization, systematization and analysis of foreign and Russian experience of charity, the most important principles for the functioning of the charity system have been developed.

First of all, it is the principle of equality of all members of society to participate in charitable activities without any national, ethnic, political discrimination, both for citizens and refugees, internally displaced persons, stateless persons.

The principle of targeting implies the provision of any form of charitable assistance to specific groups of the needy population in accordance with the legislatively accepted criteria and the wishes of benefactors.

The sufficiency of charitable assistance provides for such a volume that will satisfy the basic needs of beneficiaries at a socially acceptable level and minimal compensation for material damage from various social risks and unforeseen emergencies. Social efficiency charity is manifested in ensuring a socially acceptable standard of living for the beneficiary and, at the same time, prevents the emergence of social dependency among the able-bodied population.

The principle of legal security is achieved through the development of new and streamlining existing legislative and other regulations governing the field of charity.

The sustainability of charitable activities is ensured through the most complete, expedient, transparent use of funds from all sources.

The flexibility of charitable actions implies a systematic revision of the directions, forms, methods, mechanisms and technologies for providing charitable support in accordance with the changing socio-economic conditions of society.

The manageability of the charity system is achieved through a clear delineation of functions, powers, responsibilities and resource support of various organizations that provide charitable support to various beneficiaries, both individuals and organizations.

The scientific validity of the charity system involves the use of theoretical, methodological and experimentally tested mechanisms and technologies that have proven in practice their effectiveness in solving the problems of charity.

An important principle of embedding charity in the system of social policy is the information sufficiency of accompanying charitable actions. A necessary criterion for the effectiveness of the functioning of charitable organizations is the availability of the benefits provided to needy groups of the population, i.e. the ability of philanthropists to timely, clearly identify and maximize their statutory functions.

The essence of charity - modern types, functions and categories

The concept of charity is new for modern Russia. At the same time, the concept of "charitable activities" in Russian legislation differs from the concept of "sponsorship", since prerequisite sponsorship is the mention of a certain person who provided funds for a specific purpose as a sponsor.

Charity or philanthropy is a voluntary and disinterested activity of subjects (physical and legal entities) by investing their private resources in solving personal and social problems. Resources can be financial, material, administrative, marketing, social (for example, fame, name); personal (for example, the time and energy of volunteers).

Charity is carried out by individuals and legal entities, excluding government bodies and organizations, activities for gratuitous assistance or the provision of material values, services, performance of work on preferential terms.

Charity is a universal human value, one of the most important attributes of civil society. Charity allows society to serve its interests directly, without the mediation of the state. Charity ensures the redistribution of income from the most wealthy to the least wealthy citizens in the shortest way and in as soon as possible. Charity is increasingly becoming a tool through which society satisfies its basic social, universal needs.

Altruism and compassion are necessary conditions for the implementation of charity. They are to some extent inherent in each person. To some extent, doing charity is the satisfaction of the need for altruism or the release of the corresponding emotions. Giving his own, the philanthropist thus "pays" for this service or "receives satisfaction" of his need for altruism.

The second necessary condition for charity is the availability of a private resource, which constitutes the economic basis of charity. Such a resource can be money, material values, or time that can be spent on a good deed.

In social terms, charity is helping others at the expense of one's own wealth or free time, and provided that the provision of this assistance does not harm others and is carried out within the framework of the law. It is also understood that, to one degree or another, charity should benefit not only the immediate beneficiary, but society as a whole.

In the macroeconomic aspect, charity is a mechanism independent of the state for the redistribution of private funds in the interests of implementing socially useful programs. This is a kind of voluntary taxation mechanism, in which "taxes" are paid voluntarily and not to a centralized "budget", but directly to the program implementer's budget. In this case, a charitable resource can take any form: money, services, property, labor. An important feature of charity is that, in addition to benefiting a particular person or group of people, it is socially beneficial in general, i.e. individual help to a particular person is at the same time help to the whole society. The whole society benefits from the fact that a particular person wins. This is possible only if the well-being of this person is a subject of public concern, a function and responsibility of society, the state and self-government, i.e. each member of society bears the burden of providing it.

Charity is a non-profit activity, i.e. not carried out for profit. This does not mean that the beneficiary uses charitable assistance completely free of charge. It is obligatory, however, that he pays for it a price below the market price and below cost. Under certain conditions, the implementation of charitable activities may lead to the formation of profits, which should be directed to the implementation of statutory goals. Not all non-commercial activities are charitable, but only those that fully comply with the recognized definition of charity. All types of commerce, i.e. activities aimed at making a profit or any benefit for the one who carries out it, is not charity. A real philanthropist always worsens his well-being, charity is accompanied by a loss for the philanthropist.

Political activities, i.e. activities aimed at expanding one's power or increasing one's influence on society cannot be regarded as charitable either. This includes participation in elections and political campaigns, and the conduct of ideological propaganda, and the satisfaction of ambition, and the desire for fame or popularity.

Charity cannot be accompanied by a violation of human rights, on the contrary, it is primarily aimed at protecting the socio-economic rights of the individual and cannot be carried out in violation of the law.

Thus, summarizing the characteristics inherent in charity and distinguishing it from other types of social activities, charity should be defined as a voluntary activity of citizens and legal entities, carried out in the form of disinterested (gratuitous or on preferential terms) transfer of property to citizens or legal entities, including Money, performance of work, provision of services, provision of other assistance. Based on the foregoing, it can be general principles charity:

1) Freedom of choice of the subject (it is carried out without administrative pressure). Charity lies outside the realm of official administration. Decisions in this area are made and actions are taken without being mandated by law or official policy.
2) Lack of utilitarian motives (this activity is not undertaken for profit, but there are indirect benefits - tax, marketing, etc.)
3) Organized and focused (i.e. the contribution is made to the implementation of programs)
4) Predominantly impersonal character (according to the object of assistance - in contrast to alms, which you give at the request of a specific person);
5) The presence of socially significant goals.

The main functions of charity in society are as follows:

Economic: ensuring a decent existence for those citizens who, due to objective characteristics and life situations, are not able to take care of themselves on their own;
· Social: the removal of social tension by leveling the standard of living, supporting the most disadvantaged segments of the population, who, due to objective circumstances, cannot adapt to the new conditions;
· Market: filling the shortcomings of the social policy of the state and the functioning of market mechanisms, primarily due to the efficiency and targeting of the assistance delivered, i.е. increasing its efficiency;
Public: replenishment of the distortions of social relations, leading to the withdrawal, against their will, of certain categories of the population from the accepted standards of life, which limits their ability to consume public goods and self-realization; at the same time - the impact on public opinion;
· Political: implementation of feedback mechanisms between the population and power structures, the formulation of social priorities on behalf of those who, in social terms, due to objective reasons, are not able to defend their rights;
· Marketing: meeting the needs of philanthropists, providing services to donors for the implementation of charitable projects, at the same time - the cultivation of altruistic and philanthropic sentiments in society.
· Creative: construction at the expense of philanthropists, sponsors and patrons of cultural institutions (theaters and museums, schools and clinics).

Charity, considered as a social whole, has a significant impact on the state of social tension in society or, as they sometimes say, on its moral and psychological climate. It removes, at least in part, the sharpness of the contradiction between the rich and the poor, the haves and the have-nots, who voluntarily give and accept these gifts at will.

The indicated sides of the contradiction noted above are resolved with the help of the phenomenon of charity in the spirit of reconciliation of the parties, which is especially delicate in form and content. The voluntariness of the gift and its acceptance removes social tension, replaces it with a special state of spiritual intimacy, civic gentleness and reconciliation, social conformism and tolerance. Information Center "Charity in Russia". Infoblago.ru.http://www.infoblago.ru/charity/guide/.

Charitable activity is a multi-subject phenomenon, the participants of which are various categories. The federal legislation on charity understands the participants of charity as citizens and legal entities participating in the charitable process and playing different roles in it. These are benefactors, beneficiaries and volunteers.

1. Benefactors - persons carrying out charitable activities. The implementation of charity is a private and voluntary affair of a particular person, since it is associated with the disposal of private resources, material, financial or labor. Everyone creates good, putting into it his own idea of good, about in what form and for whom it must be created. Philanthropists make charitable donations to various forms: disinterested (gratuitous or on preferential terms) transfer of ownership of property, including funds, intellectual property objects, disinterested vesting of the rights of possession, use and disposal of any objects of property rights, gratuitous or preferential terms of performance of work, provision of services to charitable organizations for charitable purposes.

An individual participates in charity by making donations of money or material values to one of the organizations, believing that this organization is engaged in charity, and hoping that it uses this resource for its intended purpose. A person can also act as a volunteer, doing work for free in one of the charitable organizations. Often people find it possible not to resort to the services of the organization and do what they consider good, directly helping other people financially or serving them. In all cases, each person decides for himself how much, in what form, to whom and when to help. His actions express his idea of what it means to do charity work.

The functions of charity in society are as follows:

- economic: ensuring a decent existence of those citizens who, due to objective characteristics and life situations, are not able to take care of themselves on their own;

- social: removal of social tension by leveling the standard of living, supporting the most disadvantaged segments of the population who, due to objective circumstances, cannot adapt to new conditions;

- market: filling in the shortcomings of the social policy of the state and the functioning of market mechanisms, primarily due to the efficiency and targeting of the assistance delivered, i.e. increasing its efficiency;

- public: replenishment of the distortions of social relations, leading to the departure, against their will, of certain categories of the population from the accepted standards of life, which limits their ability to consume public goods and self-realization; at the same time - the impact on public opinion;

- political: implementation of feedback mechanisms between the population and power structures, the formulation of social priorities on behalf of those who, in social terms, due to objective reasons, are not able to defend their rights;

- marketing: meeting the needs of philanthropists, providing donors with services for the implementation of charitable projects, at the same time - the cultivation of altruistic and philanthropic sentiments in society.

The main goals and principles of charity in the modern world are also obvious. The purpose of charity is to provide an opportunity to achieve a socially acceptable standard of living for those groups of the population who, under the influence of social risks, cannot independently exercise their generally accepted social rights.

Principles of functioning of the charity system:

1. The principle of equality all members of society to participate in charitable activities without any national, ethnic, political discrimination, both for citizens and refugees, internally displaced persons, stateless persons.

2. The principle of targeting involves the provision of any form of charitable assistance to specific groups of the needy population in accordance with the legislatively accepted criteria and wishes of benefactors.

3. The principle of legal security is achieved through the development of new and streamlining existing legislative and other regulations governing the field of charity.

4. Flexibility of charitable actions involves a systematic review of directions, forms, methods, mechanisms and technologies for providing charitable support in accordance with the changing socio-economic conditions of society.

5. Manageability of the charity system is achieved through a clear delineation of functions, powers, responsibilities and resource support of various organizations that provide charitable support to various beneficiaries, both individuals and organizations.

6. Scientific validity of the charity system involves the use of theoretical, methodological and experimentally tested mechanisms and technologies that have proven in practice their effectiveness in solving the problems of charity.

7. An important principle for integrating charity into the system of social policy is information sufficiency of supporting charitable actions. A necessary criterion for the effectiveness of the functioning of charitable organizations is the availability of the benefits provided to needy groups of the population, i.e. the ability of philanthropists to timely, clearly identify and maximize their statutory functions.

The implementation of charity is a private and voluntary affair of a particular person, since it is associated with the disposal of private resources, material, financial or labor. Everyone creates good, putting into it his own idea of good, about in what form and for whom it must be created. Charity lies outside the realm of official administration. Decisions in this area are made and actions are taken without being mandated by law or official policy.

The functions of charity in society are as follows:

Economic: ensuring a decent existence for those citizens who, due to objective characteristics and life situations, are not able to take care of themselves on their own;

Public: replenishment of the distortions of social relations, leading to the departure, against their will, of certain categories of the population from the accepted standards of life, which limits their ability to consume public goods and self-realization; at the same time - the impact on public opinion;

This strategic goal of charitable activities is carried out through the solution of certain specific tasks, the main of which are the following:

Assistance to the population in overcoming the consequences of natural disasters, environmental, industrial or other disasters, to prevent accidents;

Assistance in strengthening peace, friendship and harmony among peoples, prevention of social, regional, national, religious conflicts;

Assistance in strengthening the prestige and role of the family in society;

Activities in the field of prevention and protection of the health of citizens, as well as promoting a healthy lifestyle, improving the moral and psychological state of citizens;

Promoting activities in the field of physical culture and mass sports;

Environmental protection and animal protection;

Protection and proper maintenance and use of buildings, objects and territories of historical, cultural or environmental significance, and burial sites.

Based on the generalization, systematization and analysis of foreign and Russian experience of charity, the most important principles for the functioning of the charity system have been developed.

The sufficiency of charitable assistance provides for such a volume that will satisfy the basic needs of beneficiaries at a socially acceptable level and minimal compensation for material damage from various social risks and unforeseen emergencies. The social effectiveness of charity is manifested in ensuring a socially acceptable standard of living for the beneficiary and, at the same time, prevents the emergence of social dependency among the able-bodied population.

The principle of legal security is achieved through the development of new and streamlining existing legislative and other regulations governing the field of charity.

The sustainability of charitable activities is ensured through the most complete, expedient, transparent use of funds from all sources.

2. Forms and motives of charity

In modern society, charitable activities are carried out in different forms. Individual charity, which can be done by any person, is usually realized in such forms as almsgiving, volunteering, feasible contributions to charitable foundations, participation in various charitable events. Private charity, which is now being done by entrepreneurs and commercial organizations, can be presented in the form of patronage, sponsorship, grants or the establishment of charitable foundations. The state also provides assistance to those in need in the form of guardianship and guardianship, however, there is no consensus in the literature on whether such activities of state structures can be considered charitable.

In the modern world, charitable foundations are increasingly involved in charity work, which are established by both commercial organizations and third-sector enterprises (non-profit and non-governmental organizations). Charitable foundations are divided into private and corporate foundations, as well as foundations of local communities. Private foundations are created with funds received from individuals, which are kept in banks or placed in shares, and capital proceeds are used for charitable purposes. Among the most famous private foundations is the Ford Foundation, based on the legacy of entrepreneur Henry Ford. Private foundations are independent donors, for example, the Ford Foundation is independent of the Ford Company or the Ford family and operates under the direction of an international board of trustees.

Corporate foundations are also donor organizations that create and fund companies to manage their philanthropic programs. These funds are not independent, unlike private funds and local community funds, they are directly dependent on the goals and priorities that the company sets for itself.

Community foundations are foundations that are created to solve problems in a particular area. These funds accumulate funds for solving these problems coming from different sources, from private donations of the population to the funds of municipal budgets. Charitable foundations occupy a central place in the institution of charity, since it is through them that the accumulation and further redistribution of funds transferred by donors for charitable purposes takes place.

No less important is the question of the motives that guide benefactors in their activities. Initially, it is believed that a person performs a good deed based on his moral and spiritual principles. Ideally, people should be motivated to charitable activities by such feelings as compassion and mercy, as well as sympathy for the grief of others, which cause a desire to help their neighbor. But is this really how it happens? There are other motives that push the above into the background. Today, in the era of market relations, benefactors can be guided not only by morality, but also to some extent by the idea of profit. For example, charitable activities could promote advertising, create a favorable image, a good name, which is especially important for commercial organizations and political parties. The fact is that a charitable action is understood as an action identical to a beneficence, which has a positive moral value, evaluated by moral consciousness as good. Therefore, a person engaged in charity is regarded as doing good, deserving trust. And this, in turn, creates a positive reputation that can be used to achieve personal goals. It can be concluded that people are motivated to charitable activities by a variety of motives. Some are motivated by mercy, others by personal gain.

Similar information.

1.1 The concept of charity. Functions, goals and principles of charity

Charity is an activity through which private resources are voluntarily distributed by their owners in order to help people in need, solve social problems, and improve conditions. public life. In this case, those in need are understood not only as those living in need, but also those people (civil activists, specialists, persons creative professions, students) and public (i.e. non-profit and non-political) organizations that lack additional funds to solve individual, professional, cultural and civic goals. Both financial and material resources, as well as the abilities and energy of people, can act as private resources. In recent decades (at least since the sixties, when the so-called non-governmental organizations have received special development), a stable idea has developed about charity not only as monetary and property donations, but also as gratuitous (voluntary, “volunteer”) activities - - as a public (i.e. non-commercial and non-political) activity in the proper sense of the word, a source of social and moral evil, "self-deception of an unclean conscience" Budantseva S.V. The economic essence of the phenomenon of "charity": goals and principles // Bulletin of the Tambov University. Series: Humanitarian sciences. - 2010. - No. 3. - S. 81-85.

As wide world practice shows, charity by and large is like the reverse side of a successful (sometimes dodgy) business. But at the same time, it is by its nature opposite to business: business is acquisitive, focused on making profit, on accumulating funds in order to invest them and make even more profit. Philanthropy, according to the inner meaning of this activity, is disinterested, with its help funds are distributed, profits are squandered. However, the seeming opposition between entrepreneurship and charity is removed by the fact that in social terms they are in many ways different sides of the same coin. And it is no coincidence that almost at all times philanthropy - just as much as entrepreneurship - aroused greedy interest, skepticism, and suspicion as an absolutely necessary, but very often unclean thing. On the one hand, in charity, undoubtedly, a great blessing was seen and the possibility of salvation for many, even those who had completely lost hope. On the other hand, they saw charity as a source of social and moral evil, "the self-deception of an unclean conscience." Grodskikh V.S. Economic theory. - St. Petersburg: Peter, 2013. - 208 p.

The functions of charity in society are as follows:

Economic: ensuring a decent existence for those citizens who, due to objective characteristics and life situations, are not able to take care of themselves on their own;

Marketing: meeting the needs of philanthropists, providing donors with services for the implementation of charitable projects, at the same time - the cultivation of altruistic and philanthropic sentiments in society. Privalov N.G. Economic basis charity // Proceedings of the Ural State University of Economics. - 2006. - V. 2. - No. 14. - S. 89-96.

The purpose of charity is to provide an opportunity to achieve a socially acceptable standard of living for those groups of the population who, under the influence of social risks, cannot independently exercise their generally accepted social rights.

This strategic goal of charitable activities is carried out through the achievement of certain specific goals, the main of which are the following:

social support and protection of citizens, including improving the financial situation of the poor, social rehabilitation of the unemployed, the disabled and other persons who, due to their physical or intellectual characteristics, other circumstances, are not able to independently exercise their rights and legitimate interests;

Assistance to the population in overcoming the consequences of natural disasters, environmental, industrial or other disasters, to prevent accidents;

· providing assistance to victims of natural disasters, environmental, industrial or other disasters, social, national, religious conflicts, victims of repression, refugees and internally displaced persons;

· Assistance in strengthening peace, friendship and accord between peoples, prevention of social, regional, national, religious conflicts;

· promoting the prestige and role of the family in society;

· activities in the field of prevention and protection of the health of citizens, as well as promotion of a healthy lifestyle, improvement of the moral and psychological state of citizens;

· promotion of activities in the field of physical culture and mass sports;

environmental protection and animal welfare;

· protection and proper maintenance and use of buildings, objects and territories of historical, cultural or environmental significance, and burial sites. Budantseva S.V. The economic essence of the phenomenon of "charity": goals and principles // Bulletin of the Tambov University. Series: Humanities. - 2010. - No. 3. - S. 81-85.

Based on the generalization, systematization and analysis of foreign and Russian experience of charity, the most important principles for the functioning of the charity system have been developed.

First of all, it is the principle of equality of all members of society to participate in charitable activities without any national, ethnic, political discrimination for both citizens and refugees, internally displaced persons, stateless persons.

The sufficiency of charitable assistance provides for such a volume that will satisfy the basic needs of beneficiaries at a socially acceptable level and minimal compensation for material damage from various social risks and unforeseen emergencies. The social effectiveness of charity is manifested in ensuring a socially acceptable standard of living for the beneficiary and, at the same time, prevents the emergence of social dependency among the able-bodied population.

The principle of legal security is achieved through the development of new and streamlining existing legislative and other regulations governing the field of charity.

The sustainability of charitable activities is ensured through the most complete, expedient, transparent use of funds from all sources.

Important the principle of embedding charity in the system of social policy is the information sufficiency of accompanying charitable actions. A necessary criterion for the effectiveness of the functioning of charitable organizations is the availability of the benefits provided to needy groups of the population, i.e. the ability of philanthropists to timely, clearly identify and maximize their statutory functions.

Taking into account the current socio-economic situation, the greatest tax advantages and other privileges should be provided to participants in charitable activities that are focused on solving the problems of the poor, socially disadvantaged groups and victims of social, natural and man-made disasters. Tax incentives for other charitable projects should be carried out to a lesser extent and increase as the economic situation improves and, in particular, the situation with the filling of budgets. Udaltsova N., Averchenko N. Tax consequences of charitable activities // Economy and law. - 2010. - No. 9. - S. 96 - 103.

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