Subject. Theoretical and practical features of digital financial assets (DFAs) in the context of their application in charitable activities. Objectives. The study aims to determine the feasibility and potential attractiveness of DFAs as instruments for financing charitable initiatives. Methods. The research employs the dialectical method of cognition and a systemic approach. It also applies general scientific research methods, including abstraction, argumentation, generalization, analysis, synthesis, and classification. Results. The study substantiates the possibility of using digital financial assets as instruments for financing charitable activities. It proposes the introduction of a special type of DFA – charitable DFAs. The paper outlines the specific characteristics and criteria for recognizing digital financial assets as charitable ones and develops a classification system for such assets. It is established that the main advantage of charitable DFAs over other financing instruments for charitable activities lies in the ability to exercise strict control over the use of funds through the application of FinTech innovations, such as distributed ledger technology and smart contracts. Conclusions. Charitable digital financial assets are an attractive financing instrument for both charitable organizations and donors. Moreover, they contribute to achieving Russia’s national development goals and fostering a humane and compassionate society.
Keywords: digital financial assets, charity, sustainable development, donation, DFA
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