Article 5. The right to charity

Legal entities and individuals are entitled to voluntarily and unhindered sponsorship.

The annual expenditures on sponsorship of business entities whose state share in the charter fund (charter capital) exceeds 50 percent shall not exceed 3 percent of the net profit received in the previous year, and these expenditures shall be carried out upon the fulfillment of the indicators of their business plan relevant to the net profit of the past reporting period, except for cases stipulated in the decisions of the President of the Republic of Uzbekistan and the Cabinet of Ministers of the Republic of Uzbekistan.

Legal entities and individuals are entitled to carry out sponsorship individually or by combining, with or without the formation of a sponsorship organization.

Sponsors have the right to determine the purpose and procedure for using their sponsorship charities.