Gifts

Art. 49.

(1)

Gifts of goods or services, within the meaning of this Law, shall comprise gifts donated or granted to:

1.

 ³¹ Education and health care establishments, research, cultural, educational, social and other organisations which are supported through the budget;

2.

 ³² Nationally representative organisations of and for disabled persons;

2a.

 ³³ Specialised enterprises amd cooperatives for disabled persons;

3.

Assist victims of natural calamities or severe industrial accidents;

4.

The Bulgarian Red Cross;

5.

National security and defence;

6.

Central and local governments, ministries, institutions, central and local bodies;

7.

Socially disadvantaged people, disabled persons, handicapped or parentless children, as well as homes for them, old people's homes or homes for persons with physical or mental handicaps.

(2)

(Amended, SG No. 111/1999) Gifts shall also include the free-of-charge disposal with the donated goods or services by the persons or organisations listed in par. 1.