Analysis of the legal regulation of the activities of non-profit organizations in the investigation of embezzlement in the field of charitable activities

The article considers the key features of the legal regulation of the activities of charitable organizations and their accounting. The issues of the possibility of legalization of donations in the form of cryptocurrency, taxation of charitable organizations, etc. are considered. The results of the research allowed to characterize in detail the process of accounting organizations’ reporting and to identify legal problems in this process. The author has argued a number of proposals to supplement the current legal regulation of the activities of charitable organizations, the implementation of which will make it possible to regulate in more detail both the procedure of charitable organizations’ activities and the procedure of their accounting, which will increase the level of transparency and legality of the activities of these entities, as well as systematize the work of the investigator in the analysis of documentary support of charitable activities.