The “Circle of Kindness” Foundation within the System of Decentralized Monetary Funds

This article examines the financial and legal status of the “Circle of Kindness” Foundation for the Support of Children with Severe, Life-Threatening, and Chronic Diseases — including Rare (Orphan) Diseases — (hereinafter referred to as the Foundation). The author demonstrates that the establishment of the Foundation was necessitated by the need to implement specialized financial mechanisms to ensure the provision of high-cost medical care to children, a priority area of social protection. Particular attention is paid to the dual nature of the Foundation: organizationally, it functions as a decentralized extra-budgetary fund administered by a non-profit unitary organization; yet financially, it remains largely centralized (specifically due to the statutory codification of its funding sources within budgetary legislation). The article analyzes the specific features of the budgetary and tax regulation governing the Foundation’s activities, including the issue of reconciling its specialized funding rules with the principles of general budget coverage and the prohibition against the individualization of tax benefits.

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