Legal framework for supporting non-profit organizations during the novel coronavirus infection pandemic
Purpose of the study. The article discusses measures of state support for non-profit organizations during a pandemic of a new coronavirus infection. Changes in legislation at the federal level are analyzed, and innovations in regional legislation are also considered. The aim of the study is to study the measures of state support for non-profit organizations, including socially oriented ones. To do this, the author examines the registers of socially oriented non-profit organizations, as well as the procedure for including non-profit organizations in such a register. Findings. As a result of the study, the author comes to the conclusion that the list of support measures for small and medium-sized businesses is more expanded than the same list for non-profit organizations. In particular, the author notes that it is impossible for the non-profit sector to receive subsidies to pay salaries to employees as provided for in the case of commercial organizations. In addition, the author notes the presence of a subjective approach when a particular organization is included in the register of NPOs, since the requirements are rather vague. The author also notes the need to consolidate in the legislation the procedure for assigning a socially oriented status to a non-profit organization in order to exclude discrimination when receiving state support.