The difference between sponsorship from charity. Interested in what is the difference in charity from donation and is the VAT in non-commercial organizations (charity foundation)? Thank you

Revenues in the form of donations Charitable organizations should take into account separately from the income that commerce brings. As we have said, charity contributions cannot be spent arbitrarily, but only for certain goals stipulated by the Charter of the non-profit organization. Therefore, in accounting, they need to be reflected as targeted financing. This confirms the instructions for the application of the account plan accounting financial and economic activities of organizations approved by the Order of the Ministry of Finance of Russia dated October 31, 2000 N 94N. It requires that: - targeted receipts reflected on credit account 86 "Target financing"; - Revenues OT. business activities Required on the loan of the subaccount "revenue" of the account 90 "Sales" and on the loan of the subaccount "Other incomes" accounts 91 "Other income and expenses". Example 4.

Donation and charity: what's the difference

The report must indicate not only how much and what is spent for the year, but also transfer the activities that the organization conducts and plans to hold at the expense of charitable funds. Well, if during the year, for which the report was drawn up, the tax authorities checked the organization and found some violations, then the report should indicate that the violations were allowed and what was done in order to correct. As charitable contributions are reflected in accounting at first we will see how the one who donates them should reflect these contributions.
Let us turn to the PBU 10/99 "organization expenses", approved by the Order of the Ministry of Finance of Russia dated May 6, 1999 N 33N. Clause 12 of this PBU states that contributions and payments related to charitable activities should be reflected in accounting as non-engine costs, that is, on account 91 "Other income and expenses". Example 3.

Donations to autonomous institutions (Kravchenko p.)

The main difference is that an unallowner organization to collect money for charity is extremely problematic, if not to say it is impossible. We spend your money on health, but I do not care about other people's organizations or physicists. Mortulates beyond the tax. Because the Ministry of Finance and the tax are positioned that only charity organizations are entitled not to assess the income tax received targets that are sent to charity.

In court, of course you can compete, is it only worth it? In addition, the sacrifices are more likely to give money to a charitable organization. Especially western.

Contract Donation Charitable Fund

In this regard, the property obtained by the "Simplist" as a donation or to carry out charitable activities is not taken into account when determining the taxation object of UCNO (letters of the Ministry of Finance of Russia dated April 30, 2015 No. 03-03-06 / 4/25270, from 07.08.2014 N 03-11-06 / 2/39245). VAT. When calculating the named tax, gratuitous transmission, including donation, is the object of taxation (PP. 1 of paragraph 1 of Art. 146 of the Tax Code of the Russian Federation). At the same time, they do not recognize the transfer of property non-commercial organizations to implement the main statutory activities not related to business activities (PP.

1 p. 2 art. 146 Tax Code, PP. 3 p. 3 Art. 39 Tax Code of the Russian Federation). At the same time, transmission operations for non-commercial organizations of property for the implementation of entrepreneurial activities by these provisions tax legislation Not provided.

Charity and Business: Goals, Types, Examples

Recall that none of the contracts of donation, regardless of any circumstances, never requires state registration. Despite the foregoing, in order to implement the basic rights of the donor to control the use of transmitted property and subsequent legal consequences of such control, a donation agreement, if its value exceeds 3 thousand rubles, it is always advisable to conclude in writing. Example Peter Ivanov's Charitable Foundation collects donations for environmental shares "Space Green Moscow".
Citizen K., being a civil activist, decided to commit such a donation and handed over 75 thousand rubles to the Foundation, issuing such a transaction with a written agreement. This contract contained the target appointment of transmitted funds "Use to finance mass events in the framework of the action" Save Green Moskva ".

Registration of a charity foundation - step-by-step instruction

GK, according to which everything received by a charitable foundation from a donor and preserved in nature to be returned. In case of actual use, such property should be considered an unjust profit, which is also, according to Art. 1105 GK, subject to compensation in monetary form. Conclusion The charitable foundation is one of the forms of a non-profit non-state organization, carrying out charitable activities in the framework of the generalized goals established by Art.
2

Attention

Federal Law No. 135 of 11.08.95 in relation to charitable FoundationBased on the direction of its activities, donations may be committed. Under the donation it is understood as a gratuitous transfer in favor of a charity foundation of any property good having a target combination. Any legal entrepreneurs can be donasiers in favor of the Fund individuals, except for juvenile and incapable.

Search for sources of means Attraction of sponsors is the most difficult task facing a charitable foundation. As a rule, sources of funds are:

Contributions to the participants of the organization.
Donations of unauthorized persons. At the same time, they can be expressed not only in money, but in kind (things, tools, household items, animal feed).
Grants.
Funds from volunteers.
Profit from securities.
Funds from charitable events (auctions, concerts, stocks, etc.).

Website to collect funds to significantly increase the efficiency of the charity foundation, by creating an official portal on the Internet.

For this you need:

Choose hosting. Currently, many resources offer it for free.

On the preparatory Stage It is necessary to determine the person who will be responsible for making decisions and control their execution. As a rule, such a subject is the initiator of the opening of a charitable organization. The package of documents for registration of a charity foundation includes:

Statement by f. PH0001.
Constituent documentation.
Receipt of payment of duty.

The statement indicates:

F. I. O. Applicant.
Address of accommodation.
Contact phone numbers.

The document is provided in two copies. One of them must be notarized. Additional sheets are attached to the application, which provide data on the founder, types of economic activity.

The constituent documents for registration of the charity foundation include:

Charter.

Info

At the same time, the organization can use the profit obtained during a variety of shares, including entrepreneurship related, if it is directed to non-commercial needs. For example, funds from the charity concert should go to help homeless animals. Key honors The charity foundation from the usual is that the organization should direct no less than 80% of donations to non-commercial purposes.

After the State Registration is given a certificate. It confirms the legal personality of the fund. In violation by participants established by law, the Organization may be eliminated. Personnel A set of employees is carried out in accordance with the specifics of the organization's activities.
As a rule, the participants of the charity foundation are:

Volunteers. They do not consist in the state of the organization, however, have been posing for China.

It says that charitable assistance can be carried out in various forms - Starting with the transfer of property, continuing by endowing various property rights and ending with the performance of work, the provision of services. Moreover, all of the above is transmitted disinterestedly, that is, either free, or on preferential terms, while the donation implies the use of a donation mechanism when there is a gratuitous transfer.<1 Федеральный закон от 11.08.1995 N 135-ФЗ «О благотворительной деятельности и благотворительных организациях». Благотворители вправе определять цели и порядок использования своих пожертвований (ст. 5 Закона о благотворительной деятельности). То есть благотворительные взносы можно считать также частным случаем пожертвований, которые попадают в сферу действия названного Закона.
Donations can be made to citizens, medical, educational institutions, social protection institutions and other similar institutions, charitable, scientific and educational organizations, funds, museums and other cultural institutions, public and religious organizations, other non-commercial organizations in accordance with the law, as well as the state and other civil law entities (paragraph 1 of Art. 582 of the Civil Code of the Russian Federation). At the same time, no permission or consent is required to accept donations (paragraph 2 of Art. 582 of the Civil Code of the Russian Federation). Another difference between donation from donation is the target use of the transferred property. The donation of the property of the citizen must be (and legal entities - may be) due to the doner to the use of this property at a certain intended purpose. In the absence of such a condition, the donation of the property is considered to be a conventional donation (paragraph 3 of Art.

Home / Give / donation as a donation / examples of drawing up a contract for a donation / charitable foundation according to Art. 6 and art. 7 FZ No. 135 of 11.08.95, a non-commercial non-governmental organization or an institution created for the implementation of charitable activities within the framework of the generalized goals established by Art. 2 of this federal law. Based on this, and in accordance with paragraph 1 of Art. 582 of the Civil Code (GC) of the Russian Federation, any legal or individual, except for the juvenile and incapacitated (paragraph 1 of Art. 575 GK), may make a donation against him. A donation by the charity foundation under the contract of donation to the charity foundation, the sacrifice donates the property benefits (things or property rights) in his favor, at the same time, with such property with a certain target generalistic purpose (p.

The administration of a medical organization forces doctors to collect donations from patients and thereby carry out a plan for the provision of paid medical services. In case of refusal, employees threaten sanctions

To take donations to the hospital is not prohibited. However, forcing the doctor to fulfill the norm "by charity" can not. Remember that the observance of the legislation is watching the prosecutor's office, which has the right to complain the health worker.

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The main thing in the article:

"Dear comrade Ivanov! If there is an opportunity and the desire to provide financial assistance to our hospital, please transfer 1000 rubles to the settlement account. Give me a receipt for translation. "

This is how the administration of one of the hospitals "recommends" doctors to collect funds from patients.

Each branch should perform a plan - to provide paid services. If there is not enough money, donations go to the move.

Charity for the needs of a medical organization is optimal for the administration, because the patient gives money voluntarily. At the same time, he does not sign an agreement for a specific service and cannot demand to return the money.

Each branch employee is obliged to contribute to the collection of money, otherwise it will not be allowed to work calmly. Management threatens inspections in the wards, poor attitude, hard measures for a minor guide.

Budget health care facilities are a plan of financial and economic activities. This follows from sub. 6 p. 3.3 Art. 32 of Law No. 7-FZ. and appropriate expenses.

This is said in the order of the Ministry of Finance of Russia of July 28, 2010 No. 81n "On the requirements for the plan of financial and economic activities of the state (municipal) institution". The plan approves the head of the organization (paragraph 22 of the order).

Health facility is not required to perform indicators for the provision of paid services. There is no legal responsibility for non-fulfillment of this duty. However, the lack of income from the provision of paid services limits the expenses of a medical organization at the expense of this source of funds.

Low tariffs in the OMS system do not cover the costs of medical care incurred. At the same time, there are also problems of ineffective expenses in health care: unreasonable overestimation of prices for state procurement, ineffective use of personnel potential. To overcome the deficit of funds, the organization is forced to engage in entrepreneurial activities.

If paid medical services do not cover the deficit of the funds, the administration of a medical organization is looking for other ways to make money. So, some managers force employees

What is charity and donation

On a note:Among the reasons for the growth of paid medicine at the first place, the health workers put a personnel deficit in state and municipal medical groups (46.8% of respondents), in second place - low rates of OMS (25.4%). These are the results of the survey of the Health Fund.

From the point of view of the law, charity is gratuitous or on preferential terms, the transfer of property to citizens or legal entities, including money, disinterested performance, the provision of services, etc. This is said in Art. 1 of the Federal Law of 11.08.1995 No. 135-FZ "On Charitable Activities and Charitable Organizations" (Law No. 135-FZ).

The purpose of charity may be assisted of activities in the field of prevention and protection of citizens' health, as well as promoting a healthy lifestyle (part 1 of Art. 2 of Law No. 135-FZ).

Donation is a donation of things in generally, including medical organizations (Part 1 of Art. 582 of the Civil Code of the Russian Federation). Under the contract of donation, one side reports free of charge or undertakes to convey the other thing (including money - Art. 128 of the Civil Code of the Russian Federation) to property. Such wording contains part 1 Art. 572 of the Civil Code.

Thus, voluntary cash donations of citizens are a challenge source of income of a medical organization.

If the medical organization received a charitable donation, it acts as a beneficiary (Art. 5 of Law No. 135-FZ).

Is the doctors forbidden to take donations

Citizens and legal entities deal with charity voluntarily and free in choosing its goals (paragraph 1 of Art. 4 Law No. 135-FZ). A donation is civil legal relationship, employees of a medical organization act as representatives (part 1 of Art. 182 of the Civil Code of the Russian Federation) at will. Thus, collect donations in the hospital is not prohibited.

How to place a donation

Donations need to make out correctly. The Charter of the organization should contain an item on the possibility of receiving donations from individuals and legal entities.

Medorganization (paragraph 1. Part 1 of Art. 161 of the Civil Code of the Russian Federation). The donor may indicate the purpose of his donation, but this is his right, not a duty. The beneficiary must keep records of funds (part 3 of Art. 582 of the Civil Code of the Russian Federation).

Is it possible to force a doctor to collect donations

To force medical professionals to collect donations, and even more so oblose them to carry out a plan for collecting a medical organization cannot. The relationship "Employer is an employee" is governed by labor law. The doctor officer performs work in accordance with his position and receives a salary (Art. 15 of the Labor Code of the Russian Federation).

A specialist doctor in professional medical activities cannot be immediately charged to collect donations. Medical activities include medical care, examinations, inspections and examinations, preventive measures (Art. 2 of Law No. 323-FZ).

The specialist, first of all, is obliged to diagnose and treat diseases and evaluate the patient's condition. In addition, he must provide medical records, plan and analyze the results of its work, comply with medical ethics, tell patients about the prevention of diseases and others.

The full list of duties is given in the order of the Ministry of Health and Social Development of Russia of July 23, 2010 No. 541n "On approval of a unified qualifying reference book of managers, specialists and employees." This is dedicated to the section "Qualifying characteristics of posts of workers in the field of health care." There are no duties of donations among the duties of medical professionals.

Example. When a doctor is favorable donation

Patients may donate the hospital for money for certain purposes. This follows from Part 3 of Art. 582 Civil Code of the Russian Federation. Consider two examples.

"Sacrificing 3,000 rubles for the purchase of a new shell in the ward of the urological department." In this case, the doctor, on the initiative of which the money entered the cashier of a medical organization, cannot count on their part.
"Sacrificing 2000 rubles for awarding workers of the urological department on the Day of the Celebration of the Medical Worker." On the day of the medical worker, a urologist, who attracted a donation, will receive remuneration, like his other colleagues from the urological department.

The point is not that in the second case, the doctor initiated a donation, and in the fact that the patient determined the goal for which the money will go.

When the doctor receives money for attracting donations

In which case, the doctor arises the duty to collect donations and the right to receive payment for this? This happens if he combines professions or position (Art. 60.2 of the Labor Code of the Russian Federation).

For example, a specific doctor can give their relatives about the possibility of donating a medical organization. For combination, he receives an extra charge. Its size depends on the content and volume of work and is determined by agreement of the parties to the employment contract (Art. 151 of the Labor Code of the Russian Federation).

Follow the legal norms that indicate that citizens and legal entities can only make charitable activities voluntarily and free in choosing its goals.
Remember that the prosecutor's office monitors compliance with legislation. If a doctor or patient turns there with complaints of compulsory donations, then violations when checking with a high probability will be found

Institutions are peculiar to high-purity from legal entities and individuals in charitable activities, under the contracts of donation, donations, as well as devoted to the support of sponsors. The fact that these types of transactions differ in principle will be discussed in the article.

Donation

Special signs. The contract of donation is the rules established by ch. 32 GK of the Russian Federation. According to this agreement, one party (donor) donates or undertakes to transfer the thing to the other side (clause 1 of article 572 of the Civil Code of the Russian Federation).

Darment is also considered to be gratuitous transfer of property rights (requirements) to themselves or to a third party, free exemption from the property responsibility in front of him or to a third party.

As can be seen, the object of donation is either things or property rights. Money by virtue of Art. 128 of the Civil Code of the Russian Federation are also things, so their donation from a legal point of view does not differ from the gift of any other property. At the same time, free execution of work, the provision of services to the gift is not recognized, such agreements are not regulated at all of the Civil Code of the Russian Federation.

The main sign of a donation agreement, distinguishing him from paid contracts, is the absence of any opposite satisfaction (the decision of the Presidium of the Wheel of the Russian Federation of December 19, 2006 No. 11659/06).

Legislative restrictions. In the Civil Code of the Russian Federation there is a number of restrictions on donation. This list is given in Art. 575 of the Civil Code. So, donation is not allowed (with the exception of gifts worth not more than 3000 rubles):

employees of educational, medical, social and other similar organizations by citizens who are in them on the treatment, content or upbringing, spouses and relatives of these citizens;
persons replacing state (municipal) posts, state (municipal) employees serving the Bank of Russia in connection with their official position or performance of official duties (with the exception of gifts at protocol events);
in relations between commercial organizations. However, such a ban for non-profit organizations, including state and municipal institutions, not established.

Consequently, institutions can both prevent expensive gifts to any legal entities and receive from them the presents of any cost.

Another limitation is established by paragraph 1 of Art. 576 of the Civil Code. It says that the organization that the thing belongs to the right of operational management is entitled to give it only with the consent of the owner (if the law does not provide otherwise). The point is made a reservation that this restriction refers to gifts worth over 3000 rubles.

In conjunction with PP standards. 2, 3 tbsp. 298 of the Russian Federation this means that the institution without the consent of the owner can give the property to which it is entitled to dispose of independently.

Form of the contract. Clause 1 Art. 574 of the Civil Code of the Russian Federation is given the possibility of concluding a donation agreement in oral form, but only if the thing is transmitted to the one in the same time. If the parties agree on the transfer of things in the future, the Agreement will have to be recorded on paper. In addition, a written agreement is drawn up in a situation where the donor acts as a legal entity and the cost of the gift exceeds 3000 rubles, as well as during real estate.

The ownership of the thing is moving to a gifted in the manner established by the Agreement of the Parties. If nothing is said in the contract for this score, the right goes after the transfer of the movable thing (paragraph 1 of Art. 223 of the Civil Code of the Russian Federation) or after registering property rights (paragraph 1 of Art. 131 of the Civil Code of the Russian Federation).

Refusal of gift and cancellation of donation. Gifted at any time before the transfer of the gift may refuse him (paragraph 1 of Art. 573 of the Civil Code of the Russian Federation).

Dear agreement will be considered terminated. The refusal must be decorated in the same way as the contract itself (paragraph 2 of Art. 573 of the Civil Code of the Russian Federation): If the donation agreement was concluded in writing, the refusal will also have to execute on paper, the refusal to the real estate darment contract is subject to state registration.

But return the gift of the gift after it is not so easy. Since special rules on this account in ch. 32 Civil Code No, it is necessary to be guided by the general provisions on the termination of the contract. By virtue of Art. 450, 451 of the Civil Code of the Russian Federation The contract may be terminated:

by agreement of the parties;
with a significant violation of the contract with the counterparty;
with a significant change in circumstances.

On the same basis, the contract can also terminate the contract.

In addition, he is entitled to demand the cancellation of donation through the court, if the appeal is a great non-property value for the donor, creates a threat to the irrevocable loss of this thing (paragraph 2 of Art. 578 of the Civil Code of the Russian Federation).

Donations, Charity, Sponsorship Help

A special type of donation is a donation. It implies a donation of things in the generally purpose (paragraph 1 of Art. 582 of the Civil Code of the Russian Federation).

Donations can be done in particular:

citizens;
therapeutic and educational institutions;
social protection institutions;
charitable, scientific and educational organizations;
culture institutions (Funds, Museums, etc.).

The donor can put a condition for the use of property at a certain purpose (paragraph 3 of Art. 582 of the Civil Code of the Russian Federation). In this case, a donation person must conduct a separate accounting of operations on the use of such property.

The donation must be distinguished from charity, under which the voluntary disinterested (gratuitous or on preferential conditions) is understood by the transfer of property to citizens or legal entities (including money), disinterested performance, the provision of services, the provision of other support. Such a definition is given in Art. 1 of the Federal Law of 11.08.1995 No. 135-FZ "On Charitable Activities and Charitable Organizations" (hereinafter - Law No. 135-FZ).

As you can see, not only donation is recognized by charity, but also the transfer of things on preferential terms, as well as the performance of work and the provision of services.

Separately, you need to say about sponsorship support. By virtue of paragraph 9 of Art. 3 of the Federal Law of March 13, 2006 No. 38-FZ "On Advertising" Sponsor is a person who provided funds:

for the organization and (or) of a sports, cultural or any other event;
creating and (or) broadcast television or radio transmission;
creating and (or) use a different result of creative activity.

Sponsorship differs from charity by the fact that the sponsor receives a counter-provision: a sponsor advertising is advertising at an event or in transmission. Thus, the sponsorship contract is compensated.

Tax Features

VAT. Gratuitous transfer of ownership of goods is considered to be implemented on the basis of sub. 1 p. 1 Art. 146 of the Tax Code of the Russian Federation is recognized as an object of taxation.

Based on paragraph 1 of Art. 167 Tax Code of the Russian Federation The tax base on VAT is determined either on the day of shipment (transmission) of goods (works, services), property rights, or on the day of payment (the most early of these dates is taken). Because when the payment is not happening, the tax base is considered on the day of gift transfer.

To find out whether the tax should be accrued, it is necessary to determine which goals received money or other property will be used.

If we are talking about charity, then the transfer of goods (performance, provision of services), property rights is not taxable on the basis of sub. 12 p. 3 Art. 149 of the Tax Code. The goods, in turn, recognize any property (including money), intended for implementation (clause 3 of Art. 38 of the Tax Code of the Russian Federation).

In order to take advantage of benefits, it is necessary to fulfill the condition: the property should go precisely on charity purposes, for example, to promote activities in areas (Art. 2 of the Law 135-FZ):

education, science, culture, art, enlightenment, spiritual development of the personality;
prevention and protection of health of citizens, as well as promoting a healthy lifestyle, improving the moral and psychological state of citizens;
physical culture and mass sports;
environmental protection and animal protection, etc.

To obtain benefits to the institution and the philanthropist, the following documents must be drawn up (letters of the Ministry of Finance of Russia of October 26, 2011 No. 03-07-07 / 66, UFNS of Russia in Moscow dated 05.03.2009 No. 16-15 / 019593.1):

the contract for the product is the transfer of goods (work, provision of services) within charitable activities;
documents confirming that the beneficiary accepted free of charge received goods (performed works, services rendered);
acts or other documents indicating the target use of the goods received (fulfilled) within the charitable activities of goods (works, services).

With the usual (not charity), VAT donation will have to be charged (the letter of the Ministry of Finance of Russia of 08.02.2010 No. 03-02-07 / 1-52). However, Art. 146 of the Tax Code of the Russian Federation provides a number of exceptions to this rule. Not recognized as an object of taxation:

the transfer of fixed assets, intangible assets and (or other property to non-commercial organizations to implement the main statutory activities that are not related to business activities (sub. 3 of paragraph 3 of Art. 39, paragraph 2 of Art. 146 of the Tax Code of the Russian Federation);
the transfer is free of charges of fixed assets of state authorities and management and local governments, as well as state and municipal institutions, state and municipal unitary enterprises (sub. 5, paragraph 2 of Art. 146 of the Tax Code of the Russian Federation).

Sponsorship is included in the recipient's tax base as a means for the upcoming provision of advertising services to the sponsor on the basis of sub. 2 p. 1 Art. 162 Tax Code of the Russian Federation (letter of the Federal Tax Service of Russia of October 19, 2005 No. MM-6-03 / [Email Protected]). Unlike the sponsorship assistance donations received by the institution, the tax base is not taken into account, since they are charged free of charge, and not as a fee for sold goods, work or services (letter of the Federal Tax Service of Russia dated 10.12.2012 No. EF-4-3 / 20919).

Profit tax. Obviously, the organization has economic benefits from obtaining property. And it is recognized as income that is taken into account in taxation (Art. 41 of the Tax Code of the Russian Federation).

At the same time in Art. 251 of the Tax Code of the Russian Federation provides a list of revenues that are not taken into account when determining the tax base. Among them mentioned target revenues for the content of non-profit organizations and their maintenance of statutory activities. Such receipts, in particular, are donations, income in the form of free of charge obtained results of work (services) (paragraph 2 of Art. 251 of the Tax Code of the Russian Federation).

Of course, to exemplate from taxation, the institution should conduct separate accounting of income (expenses) obtained (incurred) within the framework of targeted earnings.

The cost of ordinary gifts is included in the composition of the non-revenue income on the general reasons at the market price (paragraph 8 of Art. 250 Tax Code of the Russian Federation). There will also have to be taken into account and the cost of used not on the intended purpose of property, the results of work (services) obtained under charitable activities (including in the form of charitable assistance, donations).

This is stated in paragraph 14 of Art. 250 NK RF.

An important nuance

Taxpayers who have received targeted receipts or targeted financing, at the end of the tax period, are obliged to submit to the Tax Inspectorate Report on the Target Use of Property (including money), works, services received in charitable activities, target revenues, targeted financing (sheet 07 Tax Declaration on the Company's Profit Organizations approved by the Order of the Federal Tax Service of Russia of 03/22/2012 No. MMB-7-3 / [Email Protected]).

IN THE SPOTLIGHT

Sponsorship and charity

practitioner accounting

Perhaps each of us has helped those who need. However, it can not only do individuals, but also organizations. In the light of the latest events related to Ukraine, many organizations, including UPN applications, have decided to help refugees. At the same time, the accounting of charitable assistance has its own characteristics.

Any help implies a drawback. And therefore many will immediately think about the donation. However, this is not the only way. As a special type of contract of Darment, the Civil Code of the Russian Federation considers a donation - the donation of things or rights in all-effective purposes.

Important in work

Civil Code of the Russian Federation does not provide for the possibility of a donation in the form of liberation from the property responsibility or before a third party.

Donations can be made by citizens, medical, educational institutions, social protection institutions and other similar institutions, charitable, scientific and educational organizations, funds, museums and other cultural institutions, public and religious organizations, other non-commercial organizations in accordance with the law, as well as the Russian Federation , subjects of the Russian Federation and municipalities. The main difference between donations from the contract of donation is the focus of the will of the parties to achieve any publicly useful goal as a result of this donation.

For the adoption of donation is not required anyone permission or consent. Based on paragraph 3 of Art. 582 of the Civil Code of the Russian Federation donation to the citizen must be, and legal entities may be due to a sacrifier using this property at a certain intended purpose.

Since the donation agreement, in fact, is a type of donation, with its design it is necessary to be guided by the norms regulating the procedure for entering into a donation agreement. So, in cases where the donation carries out a legal entity and the amount of donations exceeds 3000 rubles, the contract must be concluded in writing (paragraph 2 of Art. 574 of the Civil Code of the Russian Federation).

Civil law does not provide for the need to draw up any other documents, but it will be advisable to make an act of acceptance and transfer of donated property. The form of the act of the current legislation is not established, therefore this document is drawn up in arbitrary form. When it is developed, it is possible to use the general recommendations for drawing up a document confirming the acceptance of execution.

It is necessary to distinguish between donation and charitable activities. The transfer of property under the donation agreement in most cases is one of the forms of charitable activities. The provision of charitable assistance in the form of donation is also regulated by the norms of Art. 582 Civil Code of the Russian Federation. At the same time, not any donation can be considered charity. Charitable activities are carried out only for the purposes listed in paragraph 1 of Art. 2 of the Law on Charitable Activities No. 135-FZ. In accordance with paragraph 2 of Art. 2 of the Law on Charitable Activities The direction of monetary and other material products, assisting in other forms of commercial organizations, as well as supporting political parties, movements, groups and campaigns of charitable activities are not.

In addition, it follows from the definition of charitable activities that in addition to donations (the donation of a thing or rights in generally-time purposes) also includes the transfer of property on preferential terms, as well as disinterested work, the provision of services, the provision of other support.

First source

The sponsor is a person who has granted funds either providing the provision of funds for the organization and (or) of a sports, cultural or any other event, creating and (or) broadcast television or radio broadcasts or the creation and (or) use of a different result of creative activities.

What is charity?

For tax purposes, this concept is not particularly determined by the legislator, therefore, by virtue of paragraph 1 of Art. 11 of the Tax Code of the Russian Federation should apply to other branches of law so that there are no disagreements and discrepancies in taxpayers and tax authorities. The basic document should be considered federal law of 11.08.1995 No. 135-FZ "On charitable activities and charitable organizations" (hereinafter referred to as Law No. 135-FZ). It says that under charitable means the voluntary activities of citizens and legal entities in disinterested (gratuitous or on preferential terms) transfers to citizens or property companies, including cash, disinterested performance, the provision of services, to provide other support. At the same time, it is not recognized by charitable activities on the direction of monetary and other means, assisting commercial organizations (Article 1 and paragraph 2 of Art. 2 of Law No. 135-FZ).

SPONSOR support should be distinguished from charity when the sponsor for advertising about him and its activities provides funds for organizing or conducting a sports, cultural or any other event, creating or broadcasting television or radio broadcasts or the creation or use of a different result of creative activities (Article 3 of the Law About advertising). Recipients of charity donations should not have anything, including those who are not obliged to advertise or perform other counter actions in exchange for support. Repeat, selflessness (groove) is a characteristic feature of charity. At the same time, the benefactors have the right to determine the goals and procedures for using donations.

In this law, charitable organizations are especially allocated. Does it mean that only they can help in need? Of course not. After all, according to Art. 4 of Law No. 135-FZ Citizens and legal entities have the right to freely exercise charitable activities on the basis of volunteering and freedom of choosing its goals, individually or uniting, with or without the formation of a charitable organization. If only special organizations were engaged in charity activities, it would contradict the forms and targets of charity (they, by the way, are listed in Art. 2 of Law No. 135-FZ; if the objectives of the assistance of others, it is no longer charity).

GOOD TO KNOW

If the contract with the sponsor of any obligations from the sponsored does not imply, gratuitous sponsorship can be recognized as charitable.

Single tax with USN

It is no secret that the costs that cannot be taken into account in the taxation of profits for organizations in general mode, "simplities" is even more difficult to recognize as part of their expenses (when choosing an object of taxation "Revenues minus expenses"). This means that if there are no costs in the list (as, for example, expenses associated with charity), they cannot reduce taxable income. But with expenses for sponsorship problems, there should be no problems, as sponsorship is not free charity, but paid advertising service. The sponsorship is recognized as a payment fee, and the sponsor and sponsored - according to the advertiser and advertiser.

In order to calculate the unified tax paid in the use of USN, the amount of the sponsorship fee is taken into account in the composition of advertising costs. Recall that such expenses may be normalized - 1% revenue from the sale of goods, works or services.

However, do not try to carry out charitable assistance to sponsorship. Even if in the contract it is indicated that assistance is sponsorship, and in fact it is not aimed at advertising goods or services produced or implemented by the organization, then the corresponding expenses will be excluded by the auditors at the calculation of the Unified tax on the USN (Decree of the FAS WEU of 26.06.2012 No. F09-4813 / 12).

The only thing that can save the risking accountant from sanctions, so these mistakes of tax authorities are to be allowed, the use of the settlement method in relation to the goods transferred under charitable assistance and related costs (the decision of the FAS software of 21.05.2009 No. A72-7911 / 2008).

As aid, we transfer OS objects

As we said, donation is a gratuitous transfer, accompanied by the way the will of the parties to achieve any publicly useful goal as a result of this donation. If the organization does not occur, respectively, income in accounting does not affect the organization's fundamental means of increasing economic benefits. The residual value of free transmitted fixed assets and costs associated with such a transfer, if they occur (for example, transportation costs) are for the organization of other expenses and are reflected in the account 91. In accounting, the depreciation on the transferred free object is stopped accrued from 1 "The number of the month following the month of writing off the fixed assessment (p. 22 PBU 6/01).

At the same time, we draw attention to that with a durable transfer of the OS, which was owned by the Organization for less than three years, at oooh, as well as in the sale of this property, it arises the obligation to recalculate the tax base according to the rules established by paragraph 3 of Art. 346.16 of the Tax Code of the Russian Federation (a letter of the Ministry of Finance of Russia dated 04/06/2012 No. 03-11-06 / 2/51).

Accounting

With a gratuitous transfer of materials to an increase in economic benefits, the organization does not occur, respectively, income in accounting does not occur (paragraph 2 of PBU 9/99).

The materials transmitted free of charge are written off from the accounting of actual cost, that is, according to the cost, on which they were previously adopted for accounting (paragraph 132 of Methodical Indications No. 119n). At the same time, there are situations where it is physically impossible to determine which batch in the organization of materials includes the implemented materials (for example, in a situation where all MPS is stored in bulk or in one capacity, etc.). In this case, in our opinion, the Organization has the right to establish in accounting policies a different economically justified way of writing off, for example, similar to the procedure for writing the cost of the MPZ under their vacation into production (p. 16 of PBU 5/01). To do this way allows paragraph 7 of PBU 1/2008.

The cost of values \u200b\u200btransmitted free of charge refers to financial results. In accordance with the plan of accounting accounts, the cost of donated materials transferred for free of charge refers to the debit of account 91, subaccount "Other expenses".

"Simplist" as an intermediary in charity

From the news we hear that some refugees from Ukraine settle in various sanatoriums and camps. Imagine a situation where such an organization using USN is free of charge for dinners or manufactures culinary products from food obtained in the form of charity assistance. How in such a situation "Simplist" to keep accounting?

Based on the fact that the transferred food organization will use for the manufacture of culinary products intended to supply refugees living in the sanatorium (camp), these foods should be taken into account as material and industrial reserves by virtue of paragraph 2 of PBU 5/01.

The MPZ is accepted for accounting at actual cost. The actual cost of the MPZ received by the organization is free, determined on the basis of their current market value at the date of adoption of accounting. Under the current market value is understood as the amount of funds, which can be obtained as a result of the sale of these assets (p. 9 of PBU 5/01). Data on prices operating at the date of the adoption of the MPS to accounting should be confirmed in a documentary or by conducting an examination (p. 10.3 of PBU 9/99).

Given that the food transferred to the food will be designed for the manufacture of dishes to refugees from Ukraine, that is, for the implementation of targeted activities, we believe that the organization has the right to consider this assistance to a third-party organization as targeted financing.

"Glavbuch", N 14, 2003

Wealthy organizations and citizens sometimes help those who are difficult to take care of themselves independently (for example, disabled people, orphans, low-income people). Such assistance is called charity. Moreover, money can be transmitted addressable, that is, directly to each needy. But most often the funds are sent to public organizations, which then transmit them to those in need or spend on the organization of various activities to support and social adaptation of certain categories of citizens.

Of course, both the organization that sacrifice funds and the one that receives charitable assistance should reflect it in his accounting. How to do it right and you need to pay taxes from charitable assistance, we will tell in this article.

What is charity

The fact that a citizen or organization is engaged in charity can be said if they voluntarily transfer any property or cash to other citizens or organizations. This is said in Article 1 of the Federal Law of August 11, 1995 N 135-FZ "On Charitable Activities and Charitable Organizations" (hereinafter - the law on charitable activities). The works that the benefactor is disinterested for another organization or citizens, as well as the services rendered to these citizens or organizations are considered charitable activities.

Does this mean that any donation can be considered charity? Not. Not every disinterested transfer of money or property is charity. It recognizes donations on strictly defined goals listed in Article 2 of the Law on Charitable Activities. for example, the employment of the unemployed, the help of poor, treatment of seriously ill or to support people who suffered from natural disasters. The protection of animals, the environment is also considered charitable activities. Note that paragraph 2 of Article 2 of the Law on Charitable Activities clarifies that financial or any other assistance in the address of commercial organizations, as well as supporting political parties, movements, groups and campaigns with charitable activities is not.

Example 1.. The general meeting of shareholders of Ecliptica OJSC decided to send a part of the unallocated profits of its company in 2003 to the following goals:

250,000 rubles - to help the regional orphanage;
120,000 rubles - the regional branch of the Wild Animal Protection Fund;
300 000 rubles - in the electoral fund of the candidate for deputies of the city Duma Shevtsova D.B.

Thus, it turns out that only 370,000 rubles will be charitable expenses of OJSC Ecliptica. (250,000 + 120,000), as 300,000 rubles listed in the election fund Shevtsova D.B., are not a charitable donation.

Example 2.. In May 2003, CJSC Tim acquired three buses for the city hockey club. For this on the sweaters of hockey players, the club management placed the branded logo of CJSC Tim for the year. Thus, the cost of buying buses is sponsorship. CJSC Tim in this case is a sponsor, and the hockey club is sponsored.

In the same month, ZAO "Tim" donated 50,000 rubles. All-Russian society of the blind. The goals of this society - to assist people who have lost sight. Such a goal is in the list given in Article 2 of the Law on Charitable Activities. So, the donation of CJSC Tim is considered to be a charitable society.

What documents are charitable donations

If the organization receives cash, then it is necessary to fill out the receipt of the cash order, and its number, date of design and the recovered amount to write to the cash book. This requires the procedure for maintaining cash transactions in the Russian Federation, which is approved by the decision of the Board of Directors of the Central Bank of the Russian Federation on September 22, 1993 N 40. Accordingly, a receipt of this money is issued a receipt for the receipt order as a document confirming the fee.

If the money is listed through the bank, then on the basis of bank statement and payment order, an accountant of the organization that received charitable contributions makes a record in the receipt of the register in which he takes into account the amounts received. And an accountant of the charity organization in turn will reflect in account of consumption on the basis of a copy of the payment order with a bank mark or receipt issued by the Bank.

If not money is transmitted, but any property, then you need to make an act of acceptance and transmission. for exampleBy passing the main tool, the OS-1 act is made.

Do I need to enter into an agreement or agreement? No, legislation does not require this. After all, to make a charity fee or donation, the recipient's consent is not necessary. The Civil Code of the Russian Federation calls such transactions one-sided and does not oblige them to execute them in writing. Therefore, the recipient of charitable contributions or donations will simply indicate information about the donor in the primary document - in the receipt order, an act of acceptance and transmission, etc.

But if the benefactor wants to control how and what money was spent, as well as the property transferred to them, then a contract could be drawn up. It is necessary to indicate which donations are made to which goals, and then, guided by the contract, check whether money is spent correctly.

But no matter, the benefactors are followed by how donations are spent, or not, non-profit organizations must compile reports on how they manage donations. This "service" is provided for by Article 19 of the Law on Charitable Activities. From the report should be seen whether the money is spent on those objectives that are declared in the chariter of a charitable organization, or they were expelled not to their intended purpose. Reports must be compiled annually, and then pass to the tax inspection together with accounting reporting.

How charity contributions are reflected in accounting

First, let's see how the one who donates them should be reflected. Let us turn to the PBU 10/99 "organization expenses", approved by the Order of the Ministry of Finance of Russia dated May 6, 1999 N 33N. Item 12 of this PBU states that contributions and payments related to charitable activities should be reflected in accounting as non-deactive costs, that is, on account 91 "Other income and expenses".

Example 3.. The Moscow enterprise Zenon LLC provides financial assistance to a city zoo - lists 25,000 rubles each month. These expenses of the accountant LLC "Zenon" reflects the following wiring:

Debit 91 subaccount "Other expenses" Credit 51

25 000 rubles. - Listed charity assistance to the urban zoo.

Now let's talk about accounting for those organizations that charitable donations receive. There are several features here.

The first feature: such organizations often exist not only for the money they sacrifice benefactors, but also on income from business activities. The law allows charitable organizations to deal with business, but with the condition that all income from entrepreneurship will be aimed at charity or the content of the organization itself.

This confirms the instructions on the application of the accounting plan for financial and economic activities of organizations, approved by the Order of the Ministry of Finance of Russia of October 31, 2000 N 94N. It requires that:

target receipts were reflected in the credit of account 86 "target financing";
entrepreneurial revenues were taken into account on the loan of the subaccount "revenue" of the account 90 "Sales" and on the loan of the subaccount "Other income" account 91 "Other income and expenses".

Example 4.. The public understanding public organization received a charitable contribution from an individual in the amount of 5000 rubles.

In the accounting accounting of the organization, this operation was reflected by the following wiring:

Debit 50 Credit 86

5000 rub. - Received a charity fee.

The second feature is associated with the assessment of the property obtained free of charge. If you turn to clause 10.3 of PBU 9/99 "Revenues of the Organization", approved by the Order of the Ministry of Finance of Russia of May 6, 1999 N 32n, then it says that property is taken to account at market value. This rule fully applies to charitable organizations that receive donations in the form of any material values.

But how to find out the market value, let's say a fixed assessment that you were presented if its residual value in the accounting of the benefactor is zero? Or if the donor is not an enterprise, and a citizen who does not lead any accounting?

There are two ways. You can refer to prices that are usually used in transactions for the sale and sale of the same or similar property. And you can invite an appraiser who will determine the market value of the property transferred to you.

And one more feature. In accounting, non-commercial organizations cannot accrue depreciation in their fixed assets. This is prohibited by paragraph 13 of PBU 6/01 "Accounting for fixed assets", approved by the Order of the Ministry of Finance of Russia of March 30, 2001 N 26N. Instead of depreciation of fixed assets, such organizations should accrue wear at the end of the year.

But for tax purposes, non-commercial organizations can accrue accrual. True, only on topics that are purchased through income from business activities and are used in the same activity (paragraph 2 of paragraph 2 of article 256 of the Tax Code of the Russian Federation).

Charity and taxes

How to calculate taxes, getting or listed by charitable help? To answer this question, you need to consider the nuances of the calculus of VAT, the tax on income of individuals and income tax. This we will do below.

Value added tax

If you pass the property to charitable goals, the VAT can not be accrued for the value of this property. The fact is that for such cases of paragraphs.12 of paragraph 3 of Article 149 of the Tax Code of the Russian Federation there is a benefit: the value added tax is not subject to goods, as well as works and services that are aimed at charity. True, it does not concern the excisable goods (alcohol, cigarettes, etc.). Sacrificing such goods, VAT must be accrued.

Example 5.. LLC "Sports world" passed to a charitable foundation for the development of children's and youth sports 150 tennis rackets of its own production. Such rackets LLC "Sports World" sells wholesale buyers by 3,600 rubles, including VAT - 600 rubles. Their cost price is 300,000 rubles. However, in this case, the rocket party is transferred to charitable purposes. Therefore, the rocket added tax is not subject to tax.

In the accompanying documents, the Accountant LLC "Sports World" will indicate the total cost - 450,000 rubles. (3000 rub. X 150 pcs.) Without VAT. And in account, he will make such a record:

Debit 91 subaccount "Other expenses" Credit 43

300 000 rub. - Rackets are transferred to charitable purposes.

Income tax of individuals

To hold this tax or not, it will have to be solved only if a physical person receives a charitable assistance, and not an organization. In Article.217 of the Tax Code of the Russian Federation, all incomes that are not taxed on individual income are listed. P.8 of this article says the following. This tax is not subject to only the charitable assistance that citizens who need it receive from charitable organizations. But it is only about those organizations that are defined by the Government of the Russian Federation. So far, this rate concerns only one organization - the All-Russian Public Charitable Foundation for the Support of Servicemen (employees) and civilian personnel of the Armed Forces of the Russian Federation, other troops and military formations, special services and law enforcement agencies of the Russian Federation "National Military Fund". This is stated in the Decree of the Government of the Russian Federation of December 25, 2002 N 926.

In addition, according to paragraph 12 of Article 277 of the Tax Code of the Russian Federation on taxation, scholarships are exempting, which are established by charitable foundations, as well as financial support for orphans and children from families, where income for each family member does not exceed the cost of living.

Profit Tax

With the entry into force of GL.25 "Income tax" of the Tax Code of the Russian Federation, previous benefits were canceled for commercial organizations involved in charitable activities. These benefits allowed enterprises to partially reduce their taxable profits on those amounts sent to charity. Now the costs of charity taxable profits do not reduce.

Do I need to provide organizations receiving charitable assistance to pay income tax from it? In paragraph 2 of Article 251 of the Tax Code of the Russian Federation, it is said that public organizations do not take into account such target arrivals in taxation as:

introductory and membership fees;
donations;
property that has passed to the organization on the wills of individuals;
amounts allocated from the budget to finance statutory activities.

Note that this list is exhaustive. Therefore, those types of financial or material assistance that are not specified in it should be included in the taxable base.

Example 6.. The public charitable scientific and educational organization "Center for Positive Thinking" exists exclusively through the introductory and membership fees, as well as voluntary charitable donations. Since all of these funds, the organization spends on its statutory activities, which is to distribute the ideas of a healthy lifestyle, then the income tax contributions and donations are not subject.

Note: Target receipts are recognized as such for tax accounting purposes only under the condition that the non-profit organization that receives them leads separate accounting of income and expenses. That is, it separates income and expenses on entrepreneurship (if such activities are conducted) from income and expenses on their main, charitable, activity. This is stated in the methodological recommendations for the application of chapter 25 of the Tax Code of the Russian Federation, approved by the Order of the Ministry of Anga of Russia of February 26, 2002 N BG-3-02 / 98.

And what will happen if you do not lead a separate accounting? In this case, all means that the non-profit organization receives, the tax authorities will consider non-evalization revenues, and will require them to include them in the taxable base.

In addition, keep in mind: if charity contributions and donations are not by the Organization or appointment (that is, on those goals that are not related to charitable activities or contradict the intentions of the benefactor), these contributions increase taxable profits. Organizations receiving targeted arrivals listed in paragraph 2 of Article 251 of the Tax Code of the Russian Federation should fill out a report on the targeted use of property (including cash), works, services obtained within charitable activities, target revenues, targeted financing. This is said in the instructions for filling the declaration on the income tax on the profit of organizations, approved by the order of the Ministry of Agriculture of Russia of December 29, 2001 N BG-3-02 / 585. This report is a list of 14 income tax declaration. Analyzing the information that is reflected in the report can be found correctly, the organization ordered by the received contributions and donations or not.

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