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Эндаумент

Целевой капитал некоммерческой организации (endowment — эндаумент) — сформированная за счет пожертвований часть имущества некоммерческой организации, переданная в доверительное управление управляющей компании для получения дохода, используемого для финансирования уставной деятельности некоммерческих организаций. В России деятельность по созданию и управлению целевым капиталом в законодательном пространстве регулируется: Федеральным законом № 275-ФЗ «О порядке формирования и использования целевого капитала некоммерческих организаций» от 30 декабря […]

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