Purpose: development of practical recommendations for reducing the risks of misuse of charitable assistance in military units based on a study of organizational and legal aspects of accounting for charitable donations in martial law.
Design/Method/Approach: the study was conducted using the following general and special methods: the method of analysis and synthesis in their systematic combination during the study of official documents of the national legal framework; statistical methods in the study of charitable indicators; abstract-logical method – for the formulation of theoretical generalizations and conclusions of the study. The work was done personally by the author.
Findings: the article investigates the organizational and legal aspects of accounting for charitable donations in the Armed Forces of Ukraine under martial law. It is defined that the aid is charitable in case of simultaneous observance of voluntariness, purposefulness and disinterestedness criteria. It is established that the charitable assistance, in order to provide financial needs of national defence of the state, is rendered at the expense of charitable donations of individuals and legal entities, can be carried out both individually and collectively by gratuitous transfer of funds and/or property in kind. The article emphasizes the risks of misuse of charitable donations in kind because of the contradictory norms of the current legislation.
Theoretical implications: the expediency of defining at the normative level the military formationʼs authority to establish by intradepartmental normative-legal acts the norms of receiving, using, accounting and reporting concerning charitable assistance, taking into account the specifics of these processes in the conditions of combat operations, was substantiated.
Practical implications: consists in the development and formulation of system generalizations and specific proposals for improving the system of accounting and control of the movement of charitable donations in the Armed Forces of Ukraine.
Papertype: scientific and practical.