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ISSUES OF FINANCING THE ACTIVITIES OF NON-GOVERNMENTAL NON-PROFIT ORAGANIZATIONS (ON THE EXAMPLE OF THE YOUTH
UNION OF UZBEKISTAN)
The role and importance of non-governmental non-profit organizations in the formation of a unique infrastructure of civil society in the world. This is because, along with the economic development of countries, the level of social development is also important. Therefore, in our country, special attention is paid to increasing the efficiency of non-governmental non-profit organizations, creating new opportunities for them and strengthening the legal framework. In particular, as a result of reforms in the field of state youth policy in our country, we can take the example of the Youth Union of Uzbekistan, which is the only non-profit organization implementing state youth policy. This organization carries out its priorities in accordance with the relevant documents of our government and higher authorities. However, in carrying out these tasks, we can see that in many respects their activities depend on the process of financing.
This article examines the analysis of sources of funding for the activities of the Youth Union of Uzbekistan, the only major non-governmental non-profit organization implementing youth policy in the country.
Keywords: non-governmental non-profit organization(NGO), political party, trade union, charity, financing, income, donor funds, extra-budgetary funds, tax regime, public funds.
Relevance of the research topic:
Uzbekistan is building a state governed by the rule of law and an open civil society. It guarantees the constitutional rights of citizens to form associations and participate in the governance of the state and society. In order to exercise this right, a legal framework has been established that allows for the establishment of various forms of non-governmental non-profit organizations - public funds, public organizations, political parties, trade unions, charities.
As one example, in the framework of the implementation of the Decree of President Shavkat Mirziyoyev dated May 4, 2018 "On measures to radically increase
Sanjar Xakimov
Teacher of YEOJU technical Institute in Tashkent www.hsr.220490@mail.ru
ABSTRACT
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the role of civil society institutions in the democratic renewal of the country," further liberalize the activities of NGOs, remove existing barriers throwing, we can cite the adoption of 15 pieces of legislation to provide material and moral support to these organizations.
Today, there are enough financial problems for non-governmental organizations to carry out their activities. From this point of view, it is important to update and simplify the mechanisms of financial support for their activities, to identify specific sources of funding. That is why our Government is creating a number of normative and legal norms to identify sources of financial support and funding for the activities of nongovernmental non-profit organizations operating in our rapidly developing country, and they serve the systematic organization of their activities. The importance of addressing key issues in financing NGOs underscores the urgency of funding NGOs.
Discussion:
In developed countries, there are hundreds of thousands of public organizations, such as workers, farmers, businessmen, various trade unions, associations (religious, women's, youth, veterans), which are interested in meeting the interests and needs of their members. is a specific required area of activity. According to the latest results of the social sciences, interest groups are voluntary organizations formed to represent the interests of its members in the interaction of other groups and political institutions, as well as within their own group.
Non-governmental organizations can effectively define their goals only if they cover and represent all the interests that exist in society.
There are various interests in society, including economic, social, political, spiritual, national, ideological, cultural, environmental, territorial, regional, religious, as well as dozens of other areas. Interest groups emerge and function as representatives of these interests. In addition to helping to make political decisions, group representation of interests can provide information and other information that state and government agencies need.1.
Non-governmental non-profit organizations are voluntary associations of citizens. unlike political parties, they do not seek power or nominate candidates for office. However, they seek to influence the government and other political organizations. Activities in this area should be carried out without the involvement of political organizations. The methods of action of interest groups are limited to persuading
1 Osnovo politicheskoy nauki. Pod.red.V.P.Pugachva, Uchebnoe posobie dlya vuzov. chast 11. -Moskva: MGU,1996, s.7-8.
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political bodies, advising them, forming public opinion, informing politicians about the needs of social groups, and conducting organizational activities to satisfy their interests.
The functions of non-governmental non-profit organizations are diverse. however, one of their main functions is to articulate the interests of different social groups and strata (combining individuals with similar interests at the group or strata level.). Interest groups bring together different perspectives and opinions of individuals, helping an organization to formulate an action plan based on a standardized system of interests. some of the derived interests of group members are applied to political processes in the form of clear, systematic requirements through interest groups. Non-governmental organizations also engage in the aggregation of many individual interests (combining different interests through discussions and debates and establishing a system of relationships between them). in this process, the interests that are most fundamental and important, that can express the views of a wide range of group members, are selected, and the necessary steps are taken to meet them in practice.
The types of non-governmental organizations, depending on their areas of activity, can be as follows:
> religious;
> education;
> scientific;
> Literary.
The number of NGOs in the country is growing every year. 2019 as of December 31, the number of NGOs was 10,502, which were organized in the form of public associations, institutions, public foundations and other organizational and legal forms.
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Figure 1. Number of NGOs in Uzbekistan
Uzbekistan has a system of support and financial support for non-governmental non-profit organizations. In order to further develop democratic change in the country and active participation in these non-governmental organizations, as well as to promote the development of civil society in Uzbekistan, the Councils of the Legislative Chamber and the Senate of the Oliy Majlis of the Republic of Uzbekistan The Public Fund for Support of Non-Governmental Organizations and Other Civil Society Institutions and the Parliamentary Commission on Management of the Fund's Funds have been established to support NGOs. It deals with the implementation of support mechanisms and guarantees.
The Public Fund for Support of Non-Governmental Organizations and Other Civil Society Institutions under the Oliy Majlis of the Republic of Uzbekistan (hereinafter referred to as the Fund) is a non-governmental non-profit organization with non-membership - national and foreign. is an independent legal entity that has current accounts in foreign currency.
The Foundation adheres to the principles of transparency, openness and openness in its activities, as well as the targeted use of funds allocated to non-governmental organizations and other civil society institutions.
The purpose of the Fund is to assist in the implementation of democratic change in the country and the active participation of independent non-governmental organizations and civil society institutions in the liberalization, development and active participation of society, to create objective conditions for their funding.
The main tasks of the Fund are:
Organize the collection of funds from the State Budget of the Republic of Uzbekistan, other sources not prohibited by law, their use in the implementation of programs aimed at developing and supporting the activities of civil society institutions, independent non-governmental organizations, their current social , take an active part in solving economic and humanitarian problems; Strengthening the material and technical base of non-governmental organizations, providing them with legal, consulting, organizational, technical and other assistance, expanding contacts with foreign partners (joint conferences, seminars, roundtables, trainings, project assistance). Joint projects on the development of non-governmental organizations, civil society institutions, their participation in the process of democratic renewal and modernization of the country, etc.
2 http: //www.minjust.uz - Official website of the Ministry of Justice of the Republic of Uzbekistan
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Among the non-governmental non-profit organizations, the work carried out today by the Youth Union of Uzbekistan and its regional and local councils, system organizations is showing its effective results.
On July 5, 2017, by the Decree of the President of the Republic of Uzbekistan No. PF-5106 "On increasing the effectiveness of state youth policy and supporting the activities of the Youth Union of Uzbekistan" In accordance with the decision of the IV Congress of the Youth Social Movement, held on June 30, 2017, the Youth Union of Uzbekistan was established.
The decree set priorities and tasks for the Union.
The main goal of the Union is to deepen the democratic, political and economic reforms in the country, strengthen peace and harmony in society, involve Uzbekistan in the process of joining the developed countries and ensure effective protection of the rights, freedoms and legitimate interests of the younger generation. - Improving the spiritual and professional level of girls, helping them to realize their intellectual and creative potential.
The decree states that "from January 1, 2018, 8% of the amount calculated for the single tax payment by small businesses will be transferred to the Development Fund of the Youth Union of Uzbekistan." Within the framework of these funds, the Coalition will determine and implement its main program objectives.
The state provides financial support to the activities of non-governmental nonprofit organizations in the following ways:
Figure 2. Forms of state financial support of non-governmental non-profit organizations 3
Revenues from business and other activities of the Union and its constituent entities shall be used only for activities specified in the Charter and shall not be distributed among the members, participants and employees of the Union.
3 Independently prepared by the author on the basis of data
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Union property is indivisible. The right to own property on behalf of the Union is exercised by the Central Council through its Executive Committee. Local and regional councils of the Union, primary organizations with the right of legal entity, subordinate organizations (enterprises and institutions) have no right to independently dispose of the property of the Union without the relevant decision of the Executive Committee of the Central Council.
The local and regional councils of the Union shall exercise the right of operative management of the property assigned to them by the Central Council.
The sources of formation of the Union and its funds, the order of their formation are formed in accordance with paragraph 7 of the approved Charter of the Youth Union of Uzbekistan in the following order:
Table 1
№ Sources of formation of Union property
1 voluntary property contributions and donations of individuals and legal entities, including foreign ones;
2 income (profit) received from entrepreneurial activity and spent only for the purposes of the Charter;
3 Targeted funds for the implementation of youth programs and projects by government agencies, public organizations, including foreign and international organizations in the form of grants, subsidies, social orders;
4 Proceeds from Union publications;
5 other receipts not prohibited by law.
In addition to funding from the state budget, the Youth Union of Uzbekistan is also involved in the following additional income-generating activities.Bu tashkilot faoliayatida jalb qilingan mablag'lar hisoblanadi. O'zbekiston Yoshlar ittifoqining jalb qilingan mablag'lari:
Table 2
№ Additional funds raised by the Youth Union of Uzbekistan
1 grant and sponsorship receipts (can be legal entities or individuals in the country and abroad)
2 voluntary property contributions and donations
3 other financial and economic activities (ie income from the organization's own activities, dividends from securities (if purchased), interest on bank deposits or bank deposits)
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An important conclusion to be drawn from this is that the specific nature of the activities of non-governmental non-profit organizations determines the characteristics of the organization of their financial activities.
According to sources, non-governmental organizations will have to seek financial resources to carry out their tasks in the following ways:
- to receive targeted funds for the implementation of the charter activities;
- Carrying out income-generating activities.
This activity must be in accordance with the statutory objectives of the nongovernmental non-profit organization, and the profits from such activity must be used to solve the statutory obligations of the non-governmental non-profit organization after paying all necessary taxes.
Active interaction of NGOs with public authorities and administration, support of active socially useful activities of NGOs in the form of financial assistance and social orders contribute to the sustainable life of their successful implementation of civic initiatives.
However, today it is necessary to improve the financing mechanisms of nongovernmental non-profit organizations and create the basis for their activities.
Only the Youth Union of Uzbekistan, a non-governmental non-profit organization, faces a number of funding problems in the implementation of its program tasks and projects, as well as in its advocacy work.
First, due to the fact that the Youth Union of Uzbekistan is a non-governmental non-profit organization that implements the state order, in December of each fiscal year, the parameters of the next year's state budget provide a certain amount of funds. However, when these funds are funded, they are used for construction or other purposes, rather than for the organization's core program tasks. As a result, the organization faces a number of other challenges in its effectiveness and youth policy.
Second, the vitality of the NGO Youth Union of Uzbekistan depends on the tax regime, as do other non-governmental organizations. The fact that the organization carries out socially useful activities for the state and the amount of subsidies provided by the state to support these activities on a non-refundable basis, as well as insufficient benefits for certain types of taxes.
Third, to determine some part of the specific type of tax in the formation of the revenue part of the state budget to finance the activities of the youth union. This is to clarify the source of funding for the organization.
Fourth, the level of involvement of foreign donors in funding, other material resources, grants and humanitarian technical assistance is very low. This is not enough,
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even if it requires funding from the state budget and the need to seek additional funding for the organization.
Today, the Youth Union, a non-profit organization, pays a portion of the republic's down payment for affordable housing for young families who are actively involved in the life of the country. This hinders the implementation of the functional functions of the organization, as the timely repayment of initial payments on the basis of repayment schedules established by young families, their calculation, control, etc., prevents the implementation of the main task of the organization and the organization's funding. Most of the money goes to down payment. (In 2018-2019, the Central Council of the Youth Union of Uzbekistan transferred a total of 122 billion investors to the regional councils for the initial payment of youth homes).
The Law of the Republic of Uzbekistan "On the State Budget of the Republic of Uzbekistan for 2020", adopted on November 21, 2019, allocates from the Republican budget of the Republic of Uzbekistan for 2020 to the first-tier budget allocators limited amounts of funds are set. According to him, the funds of the Youth Union of the Republic of Uzbekistan for 2020 are as follows:
Table 3
Funds of the Youth Union of the Republic of Uzbekistan for 2020
№ Indicators Amount
1 Total: in mln. soums 372 052,5
Including: -
2 Current expenses, in mln. soums 172 052,5
3 Transfers to the Youth - Our Future Foundation, in mln. soums 200 000,0
In 2021, it is planned to allocate 50,000.0 million soums. This amount is significantly lower than the previous year. Since July 1, 2020, due to the establishment of the Agency for Youth Affairs of the Republic of Uzbekistan, the amount of funds allocated from the state budget for the fiscal year has been reduced, with some functions of the Youth Union of Uzbekistan attached to the Agency for Youth Affairs.
Conclusion.
Overcoming the above-mentioned problems, of course, will increase the effectiveness of the youth organization. Therefore, with the help of resource support for the activities of non-governmental non-profit organizations, socially significant
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problems can be successfully and effectively addressed if all structures of society are involved.
List of used literature
1. Law of the Republic of Uzbekistan "On Public Associations in the Republic of Uzbekistan", February 15, 1991, No. 223-XII.
2. Law of the Republic of Uzbekistan "On Non-Governmental Organizations", April 14, 1999, No. 763-I.
3. Resolution of the President of the Republic of Uzbekistan "On measures to promote the development of civil society institutions in Uzbekistan", June 23, 2005, No. PP-107.
4. Law of the Republic of Uzbekistan "On guarantees of the activities of nongovernmental non-profit organizations", November 11, 2006.
5. Law of the Republic of Uzbekistan "On Sponsorship", May 2, 2007, No. 96.
6. http://www.gov.uz - Government Portal of the Republic of Uzbekistan.
7. http://www.stat.uz - Website of the State Statistics Committee of the Republic of Uzbekistan.
8. http://www.lex.uz - site of the National Database of Legislation of the Republic of Uzbekistan.
9. http://www.jurnal.org - The site of the journal of scientific publications of masters and doctoral students.
10. http://www.library.ziyonet.uz - Education portal.
11. http://www.hozir.org - Information portal.
12. http: //www.minjust.uz - Official website of the Ministry of Justice of the Republic of Uzbekistan
