Applied issues of opening and closing of trust capital funds of non-profit organizations in Russia. Prospects of endowments development in Russia

The article addresses the assessment of endowment capital market of non-profit organizations in Russia, the issues of endowments creation and disbandment. The relevance of the study is due to the lack of a unified database on endowments in Russia. The aim of the study is to identify the main areas in which the state can participate in the formation and development of endowments and determine the conditions for such participation based on the analysis of the experience of other countries in the formation of endowments and the practice of their registration (accounting). On the basis of international experience, the article proposes possibilities for state participation in the endowment funds. According to the authors, the increased openness of information about endowments will give more opportunities to involve state funding in their work.