Charity in the system of the Russian civic activity

The degree of involvement of citizens in charitable activities is the indicator of the level of development of the civil society in the country. The paper presents an analysis of the conditions for the development of charitable activity in Russia, analyzes the level of participation of Russians in charity (on the example of the Yaroslavl region). The authors resumed, that the prospects for development of the institution of charity is determined by improvement of some institutional factors such as tax system, information support, and by enhancing transparency of charitable funds.