The Circle of Goodness Foundation as an example of a new extra-budgetary fund in the Russian Federation

The subject of the research is the activities of the non–profit organization Circle of Goodness, created to provide medical care to children with severe life-threatening and chronic diseases. The purpose of the work is to establish the essence of this fund and to find out whether it is a new type of state extra–budgetary fund or represents a fundamentally new form of financial support for the social obligations of the state for the Russian Federation. The scientific novelty of the article lies in identifying the main similarities and differences between the Circle of Goodness Foundation and existing structures and in the correct classification of this foundation. The problem of classification of the state extra-budgetary funds of the Russian Federation is considered. The main features that make it possible to classify an organization as a state extra-budgetary fund have been identified. The experience of the creation and operation of the Circle of Goodness Foundation has been reviewed, the sources of its financing, the directions of spending, and organizational and legal features have been identified. The comparison of the most important features and characteristics of the Circle of Goodness foundation with individual quasi-budgetary funds is carried out. The main differences between the Circle of Goodness Foundation and the Defenders of the Fatherland Foundation have been identified . It is concluded that the Circle of Good Foundation is essentially a new state extra-budgetary fund of the Russian Federation, despite its financing through a grant from the federal budget.