The difference between sponsorship and charity. Interested in the difference between charity and donation and whether VAT is charged on them in non-profit organizations (charitable foundation)? Thank you

Charitable organizations should account for income from donations separately from income from commerce. As we have already said, charitable contributions cannot be spent arbitrarily, but only for certain purposes provided for by the charter of a non-profit organization. Therefore, in accounting they need to be reflected as target financing. This is confirmed by the Instructions for the use of the Chart of Accounts. accounting financial and economic activities of organizations, approved by Order of the Ministry of Finance of Russia dated October 31, 2000 N 94n. It requires that: - targeted revenues be reflected in the credit of account 86 "Target financing"; — income from entrepreneurial activity were taken into account on the credit of the sub-account "Revenue" of account 90 "Sales" and on the credit of the sub-account "Other income" of account 91 "Other income and expenses". Example 4

Donation vs Charity: What's the Difference?

The report must indicate not only how much and what was spent for the year, but also list the activities that the organization conducts and plans to conduct at the expense of charitable funds. Well, if during the year for which the report was compiled, the tax authorities checked the organization and found some violations, then the report should indicate what violations were committed and what was done to correct them. How charitable contributions are reflected in accounting First, let's look at how these contributions should be reflected by the one who donates them.
For this, let's turn to PBU 10/99 "Expenses of the organization", approved by Order of the Ministry of Finance of Russia dated May 6, 1999 N 33n. Paragraph 12 of this PBU states that contributions and payments related to charitable activities should be reflected in accounting as non-operating expenses, that is, on account 91 “Other income and expenses”. Example 3

Donations to Autonomous Institutions (Kravchenko S.)

The main difference is that it is extremely difficult, if not impossible, for a non-charitable organization to raise money for charity. Spend your money on health, but you should not ask other organizations or physicists. Tortured to butt with the tax. Because the Ministry of Finance and the tax authorities are on the position that only charitable organizations have the right not to tax on profits received targeted funds that are directed to charity.

Of course, you can fight in court, but is it worth it? In addition, donors are more willing to give money to a charitable organization. Especially Western ones.

Donation agreement to a charitable foundation

In this regard, the property received by the "simplified" as a donation or for charitable activities is not taken into account when determining the object of taxation of the simplified taxation system (Letters of the Ministry of Finance of Russia dated 30.04.2015 N 03-03-06 / 4/25270, dated 07.08.2014 N 03-11-06/2/39245). VAT. When calculating the said tax, a gratuitous transfer, including a donation, is an object of taxation (clause 1, clause 1, article 146 of the Tax Code of the Russian Federation). At the same time, they do not recognize the transfer of property non-profit organizations for the implementation of the main statutory activities not related to entrepreneurial activities (para.

1 p. 2 art. 146 of the Tax Code of the Russian Federation, paragraphs. 3 p. 3 art. 39 of the Tax Code of the Russian Federation). At the same time, operations for the transfer of property to non-profit organizations for their entrepreneurial activities are subject to these provisions tax legislation not provided.

Charity and business: goals, types, examples

Recall that none of the donation contracts, regardless of any circumstances, ever requires state registration. Despite the foregoing, in order to exercise the basic rights of the donor to control the use of the transferred property and the subsequent legal consequences of such control, it is always advisable to conclude a donation agreement if its value exceeds 3 thousand rubles. writing. Example The Pyotr Ivanov Charitable Foundation collects donations for environmental campaigns “Let's Save Green Moscow”.
Citizen K., being a civil activist, decided to make such a donation and donated 75,000 rubles to the fund, executing such a deal in a written agreement. The specified agreement contained the intended purpose of the transferred funds “to be used to finance mass events as part of the “Save Green Moscow” campaign.

Registration of a charitable foundation - step by step instructions

Civil Code, according to which everything received by the charitable foundation from the donor and preserved in kind is subject to return. In actual use, such property should be considered an unjustified benefit, which also, according to Art. 1105 of the Civil Code, subject to compensation in monetary form. Conclusion A charitable foundation is one of the forms of a non-profit non-governmental organization that carries out charitable activities within the framework of the generally beneficial goals established by Art.
2

Attention

Federal Law No. 135 dated August 11, 1995. In relation to charitable foundation, based on the direction of its activities, donations can be made. A donation is understood as a gratuitous transfer in favor of a charitable foundation of any property benefit that has a targeted general purpose. Contributors in favor of the fund can be any legal and individuals except for minors and the incapacitated.

Finding sources of funds Attracting sponsors is the most difficult task facing a charitable foundation. As a rule, the sources of funds are:

Contributions of members of the organization.
Donations from outsiders. At the same time, they can be expressed not only in money, but also in kind (things, tools, household items, animal feed).
Grants.
Funds from the activities of volunteers.
Profit from securities.
Funds from charitable events (auctions, concerts, promotions, etc.).

Fundraising site You can significantly increase the effectiveness of a charitable 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 monitoring their implementation. As a rule, such a subject is the initiator of the opening of a charitable organization. Package of documents for registration of a charitable foundation It includes:

Application for f. PH0001.
Constituent documentation.
Receipt for payment of the fee.

The statement states:

Full name of the applicant.
Residence address.
Contact phone numbers.

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

The constituent documents for registration of a charitable foundation include:

Charter.

Info

At the same time, the organization can use the profit received in the course of various actions, including those related to entrepreneurship, if it is directed to non-commercial needs. For example, funds from a charity concert should go to help homeless animals. Key difference charitable foundation from the usual one is that the organization must direct at least 80% of donations for non-profit purposes.

After state registration, a certificate is issued. It confirms the legal personality of the fund. If the participants violate the requirements established by law, the organization may be liquidated. Personnel Recruitment of employees is carried out in accordance with the specifics of the organization.
As a rule, members of a charitable foundation are:

Volunteers. They are not on the staff of the organization, but they provide gratuitous assistance.

It states that charitable assistance can be provided in various forms- starting with the transfer of property, continuing with the granting of various property rights and ending with the performance of work, the provision of services. Moreover, everything said is transferred disinterestedly, that is, either free of charge or on preferential terms, while a donation implies the use of a donation mechanism when a gratuitous transfer takes place.<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, foundations, museums and other cultural institutions, public and religious organizations, other non-profit organizations in accordance with the law, as well as to the state and other subjects of civil law (clause 1, article 582 of the Civil Code of the Russian Federation). At the same time, no one's permission or consent is required to accept a donation (clause 2, article 582 of the Civil Code of the Russian Federation). Another difference between a donation and a donation is the intended use of the transferred property. The donation of property to a citizen should be (and to legal entities - may be) conditioned by the donor on the use of this property for a specific purpose. In the absence of such a condition, a donation of property to a citizen is considered an ordinary donation (paragraph 3 of Art.

Home / Donation / Donation as a donation / Examples of drawing up a donation contract / To a charitable foundation According to Art. 6 and Art. 7 of the Federal Law No. 135 of August 11, 1995, a charitable foundation is a non-profit non-governmental organization or institution established to carry out charitable activities within the framework of the generally beneficial 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 (CC) of the Russian Federation, any legal or natural person, except for a minor and incapacitated (clause 1 of article 575 of the Civil Code), can make a donation in relation to him. Donation to a charitable foundation Under a donation agreement to a charitable foundation, the donor transfers property benefits (things or property rights) in its favor free of charge, at the same time endowing such property with a certain purposeful general purpose.

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

The hospital is not allowed to accept donations. However, it is impossible to force a doctor to comply with the "charity" norm. Remember that the prosecutor's office monitors compliance with the law, where a health worker has the right to complain.

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Key points in the article:

“Dear comrade Ivanov! If you have the opportunity and desire to provide financial assistance to our hospital, please transfer 1,000 rubles to the account of the medical organization. Send me the transfer receipt."

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

Each department must fulfill the plan - to provide paid services. If there is not enough money, donations are used.

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 a contract for a specific service and cannot demand a refund.

Each employee of the department is obliged to contribute to the collection of money, otherwise he will not be allowed to work quietly. The leadership threatens with checks in the wards, a bad attitude, tough measures for a minor offense.

Budgetary healthcare institutions draw up a plan for financial and economic activities. This follows from sub. 6 p. 3.3 Art. 32 of Law No. 7-FZ. and related costs.

This is stated in the order of the Ministry of Finance of Russia dated July 28, 2010 No. 81n "On the requirements for the plan of financial and economic activities of a state (municipal) institution." The plan is approved by the head of the organization (clause 22 of the order).

The healthcare institution is not obliged to fulfill the indicators for the provision of paid services. There is no legal liability for failure to fulfill this obligation. However, the lack of income from the provision of paid services also limits the costs of the medical organization at the expense of this source of funds.

The low tariffs in the compulsory health insurance system do not cover the costs incurred for the provision of medical care. At the same time, there are also problems of inefficient spending in healthcare: unreasonable overpricing in public procurement, inefficient use of human resources. To overcome the shortage of funds, the organization is forced to engage in entrepreneurial activities.

If paid medical services do not cover the shortage of funds, the administration of the medical organization is looking for other ways to earn money. Thus, some managers force employees

What is charity and donation

On a note: Among the reasons for the growth in the volume of paid medicine, health workers put the shortage of personnel in state and municipal medical organizations (46.8% of respondents) in the first place, and low compulsory health insurance rates (25.4%) in second place. These are the results of a survey by the Health Foundation.

From the point of view of the law, charity is a gratuitous or preferential transfer of property to citizens or legal entities, including money, the disinterested performance of work, the provision of services, etc. This is stated in Art. 1 of the Federal Law of August 11, 1995 No. 135-FZ “On Charitable Activities and Charitable Organizations” (Law No. 135-FZ).

The purpose of charity may be to promote activities in the field of prevention and protection of the health of citizens, as well as the promotion of a healthy lifestyle (Part 1, Article 2 of Law No. 135-FZ).

A donation is a donation of a thing for generally useful purposes, including to medical organizations (part 1 of article 582 of the Civil Code of the Russian Federation). Under a donation agreement, one party transfers or undertakes to transfer to the other party a thing (including money - Article 128 of the Civil Code of the Russian Federation) into ownership. This wording contains part 1 of Art. 572 of the Civil Code of the Russian Federation.

Thus, voluntary monetary donations of citizens are a legitimate source of income for a medical organization.

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

Are doctors allowed to accept donations?

Citizens and legal entities are engaged in charity voluntarily and are free to choose its goals (clause 1, article 4 of Law No. 135-FZ). Donation is a civil legal relationship, employees of a medical organization act as its representatives (part 1 of article 182 of the Civil Code of the Russian Federation) at will. Thus, collecting donations in the hospital is not prohibited.

How to make a donation

Donations must be properly processed. The charter of the organization must contain a clause on the possibility of receiving donations from individuals and legal entities.

Medical organization (clause 1. part 1 of article 161 of the Civil Code of the Russian Federation). The donor can indicate the purpose of his donation, but this is his right, not an obligation. The beneficiary must keep records of funds (part 3 of article 582 of the Civil Code of the Russian Federation).

Can a doctor be forced to collect donations?

A medical organization cannot force medical workers to collect donations, and even more so, oblige them to fulfill the collection plan. The relationship "employer - employee" is regulated by labor law. An employee-doctor performs work in accordance with his position and receives a salary (Article 15 of the Labor Code of the Russian Federation).

A medical specialist cannot be required to collect donations within the framework of professional medical practice. Medical activities include the provision of medical care, examinations, examinations and examinations, preventive measures (Article 2 of Law No. 323-FZ).

The specialist, first of all, is obliged to diagnose and treat diseases and assess the patient's condition. In addition, he must maintain medical records, plan and analyze the results of his work, observe medical ethics, tell patients about disease prevention, etc.

A complete list of duties is given in the order of the Ministry of Health and Social Development of Russia dated July 23, 2010 No. 541n “On Approval of the Unified Qualification Directory for the Positions of Managers, Specialists and Employees”. This is the subject of the section "Qualification characteristics of positions of workers in the field of healthcare". Collecting donations is not among the duties of medical specialists.

Example. When does a doctor benefit from a donation?

Patients can donate money to the hospital for specific purposes. This follows from part 3 of Art. 582 of the Civil Code of the Russian Federation. Let's consider two examples.

“I donate 3,000 rubles for the purchase of a new sink in the ward of the urological department.” In this case, the doctor, on whose initiative the money was received by the cash desk of the medical organization, cannot count on part of it.
"I donate 2,000 rubles for bonuses to employees of the urological department on the Day of the celebration of a medical worker." On Medical Worker's Day, the urologist who attracted the donation will receive a reward, like his other colleagues from the urology department.

The point is not that in the second case the doctor initiated the donation, but that the patient determined the purpose for which the money will go.

When a doctor receives money for attracting donations

When does a doctor have an obligation to collect donations and the right to receive payment for this? This happens if he combines professions or positions (Article 60.2 of the Labor Code of the Russian Federation).

For example, a particular doctor can give their relatives the opportunity to donate money to a medical organization. For part-time work, he receives an additional payment. Its size depends on the content and volume of work and is determined by agreement of the parties to the employment contract (Article 151 of the Labor Code of the Russian Federation).

Be guided by legal norms that indicate that citizens and legal entities can engage in charitable activities only voluntarily and are free to choose their goals.
Remember that the prosecutor's office monitors compliance with the law. If a doctor or patient goes there with complaints about the forced collection of donations, then violations during the check will be found with a high degree of probability

It is common for institutions to receive gratuitous assistance from legal entities and individuals as part of charitable activities, under donation agreements, donations, and also to enlist the support of sponsors. About how these types of transactions fundamentally differ will be discussed in the article.

donation

Special signs. The donation agreement is concluded according to the rules established by Ch. 32 of the Civil Code of the Russian Federation. Under this agreement, one party (the donor) transfers or undertakes to transfer the property to the other party (the donee) free of charge (clause 1, article 572 of the Civil Code of the Russian Federation).

A donation is also considered a gratuitous transfer of a property right (claim) to oneself or to a third party, a gratuitous release from a property obligation to oneself or to a third party.

As you can see, the object of donation is either things or property rights. money under Art. 128 of the Civil Code of the Russian Federation are also things, therefore, their donation from a legal point of view does not differ from the gift of any other property. At the same time, the gratuitous performance of work, the provision of services by donation is not recognized, such agreements are not regulated at all by the Civil Code of the Russian Federation.

The main feature of a gift agreement, which distinguishes it from paid agreements, is the absence of any kind of consideration (Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation of December 19, 2006 No. 11659/06).

Legislative restrictions. The Civil Code of the Russian Federation provides for a number of restrictions on donations. This list is given in Art. 575 of the Civil Code of the Russian Federation. So, donation is not allowed (with the exception of gifts worth no more than 3000 rubles):

employees of educational, medical, social and other similar organizations by citizens who are in them for treatment, maintenance or upbringing, spouses and relatives of these citizens;
persons holding state (municipal) positions, state (municipal) employees, employees of the Bank of Russia in connection with their official position or the performance of their official duties (with the exception of gifts at protocol events);
in relations between commercial organizations. However, no such prohibition has been established for non-profit organizations, including state and municipal institutions.

Consequently, institutions can both present expensive gifts to any legal entities and receive gifts of any value from them.

Another restriction is established by paragraph 1 of Art. 576 of the Civil Code of the Russian Federation. It says that the organization to which the thing belongs on the right of operational management has the right to donate it only with the consent of the owner (unless otherwise provided by law). The clause made a reservation that this restriction applies to gifts worth more than 3,000 rubles.

Together with the provisions of s. 2, 3 art. 298 of the Civil Code of the Russian Federation, this means that an institution, without the consent of the owner, can donate the property that it has the right to dispose of independently.

Contract form. Paragraph 1 of Art. 574 of the Civil Code of the Russian Federation, it is possible to conclude a donation agreement orally, but only if the thing is transferred to the donee at the same moment. 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 contract is drawn up in a situation where the donor is a legal entity and the value of the gift exceeds 3,000 rubles, as well as when donating real estate.

The right of ownership of the thing passes to the donee in the manner established by agreement of the parties. If the contract does not say anything about this, then the right passes after the transfer of the movable thing (clause 1 of article 223 of the Civil Code of the Russian Federation) or after registration of ownership of real estate (clause 1 of article 131 of the Civil Code of the Russian Federation).

Refusal of a gift and cancellation of a gift. The donee at any time before the gift is transferred to him may refuse it (clause 1 of article 573 of the Civil Code of the Russian Federation).

The donation agreement will be considered terminated. The refusal must be executed in the same way as the contract itself (clause 2, article 573 of the Civil Code of the Russian Federation): if the donation agreement was concluded in writing, the refusal will also have to be drawn up on paper, the refusal of the real estate donation agreement is subject to state registration.

But returning the present to the donor after receiving it is not so simple. Since there are special rules on this subject in Chap. 32 of the Civil Code of the Russian Federation no, you need to be guided by the general provisions on termination of the contract. By virtue of Art. 450, 451 of the Civil Code of the Russian Federation, the contract can be terminated:

by agreement of the parties;
in case of material breach of the contract by the counterparty;
when there is a significant change in circumstances.

On the same grounds, the donor can also terminate the contract.

In addition, he has the right to demand through the court the cancellation of the donation if the treatment of the donee with a present that is of great non-property value for the donor creates a threat of irretrievable loss of this thing (clause 2 of article 578 of the Civil Code of the Russian Federation).

Donations, charity, sponsorship

A special type of gift is a donation. It involves donating things for generally useful purposes (clause 1, article 582 of the Civil Code of the Russian Federation).

Donations can be made, in particular:

citizens;
medical and educational institutions;
institutions of social protection;
charitable, scientific and educational organizations;
cultural institutions (funds, museums, etc.).

The donor can put a condition on the use of property for a specific purpose (clause 3 of article 582 of the Civil Code of the Russian Federation). In this case, the person accepting the donation must keep separate records of transactions for the use of such property.

Donation must be distinguished from charity, which is understood as a voluntary disinterested (gratuitous or on preferential terms) transfer of property (including money) to citizens or legal entities, disinterested performance of work, provision of services, provision of other support. Such a definition is given in Art. 1 of the Federal Law of August 11, 1995 No. 135-FZ "On Charitable Activities and Charitable Organizations" (hereinafter - Law No. 135-FZ).

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

Separately, it should be said about sponsorship. By virtue of paragraph 9 of Art. 3 of the Federal Law of March 13, 2006 No. 38-FZ “On Advertising”, a sponsor is a person who has provided funds:

for organizing and (or) holding a sports, cultural or any other event;
creating and (or) broadcasting a television or radio program;
creation and (or) use of another result of creative activity.

Sponsorship differs from charity in that the sponsor receives a return: the sponsor's advertisement is placed at the event or in the program. Thus, the sponsorship agreement is reimbursable.

Features of taxation

VAT. Free transfer of ownership of goods is considered a sale and 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 of the Tax Code of the Russian Federation, the tax base for VAT is determined either on the day of shipment (transfer) of goods (works, services), property rights, or on the day of payment (the earliest of these dates is taken). Since there is no payment for the gift, the tax base is calculated on the day the gift is transferred.

To find out whether a tax should be charged, it is necessary to determine for what purposes the received money or other property will be used.

If we are talking about charity, then the transfer of goods (performance of work, provision of services), property rights free of charge is not subject to taxation on the basis of subpara. 12 p. 3 art. 149 of the Tax Code of the Russian Federation. A commodity, in turn, is any property (including money) intended for sale (clause 3, article 38 of the Tax Code of the Russian Federation).

In order to take advantage of the benefit, one condition must be met: the property must go specifically for charitable purposes, for example, to promote activities in the following areas (Article 2 of Law 135-FZ):

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

In order to receive a benefit, an institution and a philanthropist must draw up the following documents (letters of the Ministry of Finance of Russia dated October 26, 2011 No. 03-07-07 / 66, the Federal Tax Service of Russia for Moscow dated March 5, 2009 No. 16-15 / 019593.1):

an agreement on the gratuitous transfer of goods (performance of work, provision of services) as part of charitable activities;
documents confirming that the recipient has registered goods received free of charge (work performed, services rendered);
acts or other documents evidencing the intended use of goods (works, services) received (performed, rendered) in the framework of charitable activities.

For an ordinary (non-charitable) donation, VAT will have to be charged (letter of the Ministry of Finance of Russia dated February 8, 2010 No. 03-02-07 / 1-52). However, Art. 146 of the Tax Code of the Russian Federation provides for a number of exceptions to this rule. Not recognized as an object of taxation:

transfer of fixed assets, intangible assets and (or) other property to non-profit organizations for the implementation of the main statutory activities not related to entrepreneurial activities (subclause 3, clause 3, article 39, clause 2, article 146 of the Tax Code of the Russian Federation);
transfer on a gratuitous basis of fixed assets to state authorities and administrations and local governments, as well as state and municipal institutions, state and municipal unitary enterprises (subclause 5, clause 2, article 146 of the Tax Code of the Russian Federation).

Sponsorship is included in the tax base of the recipient as funds for the forthcoming provision of advertising services to the sponsor on the basis of subpara. 2 p. 1 art. 162 of the Tax Code of the Russian Federation (letter of the Federal Tax Service of Russia dated October 19, 2005 No. MM-6-03 / [email protected]). Unlike sponsorship, donations received by an institution are not included in the tax base, since they are accepted free of charge, and not as payment for goods, works or services sold (letter of the Federal Tax Service of Russia dated December 10, 2012 No. ED-4-3 / 20919).

income tax. It is obvious that from the receipt of property from the organization there is an economic benefit. And it is recognized as income, which is taken into account for taxation (Article 41 of the Tax Code of the Russian Federation).

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

Of course, in order to be exempt from taxation, an institution must keep separate records of income (expenses) received (incurred) within the framework of targeted revenues.

The cost of ordinary gifts is included in non-operating income on a general basis at a market price (clause 8, article 250 of the Tax Code of the Russian Federation). It will also have to take into account the cost of property used for other purposes, the results of work (services) received as part of charitable activities (including in the form of charitable assistance, donations).

This is stated in paragraph 14 of Art. 250 of the Tax Code of the Russian Federation.

Important nuance

Taxpayers who have received targeted revenues or targeted financing are required to submit to the tax inspectorate a report on the intended use of property (including funds), works, services received as part of charitable activities, targeted revenues, targeted financing (sheet 07 of the tax return for corporate income tax, approved by order of the Federal Tax Service of Russia dated March 22, 2012 No. ММВ-7-3 / [email protected]).

IN THE SPOTLIGHT

Sponsorship and charity

practicing accountant

Perhaps each of us has helped those in need more than once. However, this can be done not only by individuals, but also by organizations. In the light of recent events related to Ukraine, many organizations, including those using the simplified tax system, have decided to provide assistance to refugees. At the same time, accounting for charitable assistance has its own characteristics.

Any help is free of charge. And so many immediately think about giving. However, this is not the only way. As a special type of gift agreement, the Civil Code of the Russian Federation considers a donation - a donation of a thing or right for generally useful purposes.

IMPORTANT IN WORK

The Civil Code of the Russian Federation does not provide for the possibility of making a donation in the form of exemption from property obligations to oneself or to a third party.

Donations can be made to citizens, medical, educational institutions, social protection institutions and other similar institutions, charitable, scientific and educational organizations, foundations, museums and other cultural institutions, public and religious organizations, other non-profit organizations in accordance with the law, as well as the Russian Federation , subjects of the Russian Federation and municipalities. The main difference between a donation and a gift agreement is the direction of the will of the parties to achieve some socially useful goal as a result of this donation.

No permission or consent is required to accept a donation. Based on paragraph 3 of Art. 582 of the Civil Code of the Russian Federation, the donation of property to a citizen should be, and to legal entities, it may be conditioned by the donor on the use of this property for a specific purpose.

Since the donation agreement, in fact, is a kind of donation, when drawing up it, it is necessary to be guided by the rules governing the procedure for concluding a donation agreement. So, in cases where the donation is made by a legal entity and the amount of the donation exceeds 3,000 rubles, the contract must be concluded in writing (clause 2, article 574 of the Civil Code of the Russian Federation).

Civil law does not provide for the need to draw up any other documents, however, it would be advisable to draw up an act of acceptance and transfer of donated property. The form of the act is not established by the current legislation, therefore this document is drawn up in an arbitrary form. When developing it, you can use the general recommendations for drawing up a document confirming the acceptance of the performance.

It is necessary to distinguish between donation and charitable activity. The transfer of property under a donation agreement in most cases is one of the forms of charitable activity. The provision of charitable assistance in the form of a donation is also regulated by the provisions of Art. 582 of the Civil Code of the Russian Federation. However, not every 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 resources, the provision of assistance in other forms to commercial organizations, as well as the support of political parties, movements, groups and campaigns are not charitable activities.

In addition, from the definition of charitable activities, it follows that in addition to donation (donation of a thing or right for generally useful purposes), charitable activities also include the transfer of property on favorable terms, as well as the disinterested performance of work, the provision of services, and the provision of other support.

ORIGINAL SOURCE

Sponsor is a person who provided funds or ensured the provision of funds for organizing and (or) holding a sports, cultural or any other event, creating and (or) broadcasting a television or radio program, or creating and (or) using another result of creative activity.

What is charity?

For tax purposes, this concept is not separately defined by the legislator, therefore, by virtue of clause 1 of Art. 11 of the Tax Code of the Russian Federation, it is necessary to turn to other branches of law so that there are no disagreements and inconsistencies among taxpayers and tax authorities. Federal Law No. 135-FZ of August 11, 1995 “On Charitable Activities and Charitable Organizations” (hereinafter referred to as Law No. 135-FZ) should be considered the basic document. It states that charitable activities are understood as voluntary activities of citizens and legal entities for the disinterested (gratuitous or on preferential terms) transfer of property to citizens or companies, including funds, disinterested performance of work, provision of services, provision of other support. At the same time, the direction of cash and other funds, the provision of assistance to commercial organizations is not recognized as charitable activity (Article 1 and Clause 2, Article 2 of Law No. 135-FZ).

Sponsorship should be distinguished from charity, when the sponsor provides funds for advertising about him and his activities for organizing or holding a sports, cultural or any other event, creating or broadcasting a television or radio program, or creating or using another result of creative activity (Article 3 of the Law about advertising). Recipients of charitable donations do not owe anything to anyone, including not being required to advertise anyone or make other counter actions in exchange for support. Again, selflessness (gratuitousness) is a characteristic feature of charity. At the same time, philanthropists have the right to determine the purposes and procedure for the use of donations.

In the law under consideration, charitable organizations are especially singled out. Does this mean that only they can help those in need? Of course not. Indeed, according to Art. 4 of Law No. 135-FZ, citizens and legal entities have the right to freely carry out charitable activities on the basis of voluntariness and freedom to choose its goals, individually or in association, with or without the formation of a charitable organization. If only special organizations were engaged in charitable activities, this would be contrary to the forms and goals of charity (by the way, they are listed in Article 2 of Law No. 135-FZ; if the goals of the assistance provided are different, this is no longer charity).

GOOD TO KNOW

If the agreement with the sponsor does not imply any obligations on the part of the sponsor, gratuitous sponsorship may be recognized as charitable.

Single tax under the simplified tax system

It is no secret that the costs that cannot be taken into account when taxing profits for organizations under the general regime are even more problematic for “simplistic” people to recognize as part of their expenses (when choosing the object of taxation “income minus expenses”). This means that if expenses are not listed (such as expenses related to charity), then they cannot reduce taxable income. But with the cost of sponsorship, there should be no problems, since sponsorship is not a gratuitous charity, but a paid advertising service. The sponsor's contribution is recognized as a payment for advertising, and the sponsor and the sponsored are recognized by the advertiser and the advertising distributor, respectively.

In order to calculate the single tax paid when applying the simplified tax system, the amount of the sponsorship fee is taken into account as part of advertising expenses. Recall that such expenses can be normalized - 1% of the proceeds from the sale of goods, works or services.

However, do not try to disguise charitable assistance with sponsorship. Even if the agreement states that the assistance is sponsorship, but in fact it is not aimed at advertising goods or services produced or sold by the organization, then the relevant expenses will be excluded by the auditors from the calculation of the single tax on the simplified tax system (FAS UO resolution dated 06/26/2012 No. F09-4813/12).

The only thing that can save a risky accountant from sanctions is the mistakes of the tax authorities - for example, the application of the calculation method in relation to the goods transferred as part of charitable assistance and related costs (Resolution of the FAS PO dated 05.21.2009 No. A72-7911 / 2008).

As a help, we pass OS objects

As we have already said, a donation is a gratuitous transfer, accompanied by the direction of the will of the parties to achieve some socially useful goal as a result of this donation. With the gratuitous transfer of fixed assets, the organization does not increase economic benefits, respectively, income is not reflected in accounting. The residual value of a fixed asset donated free of charge and the costs associated with such a transfer, if any (for example, transportation costs), are other expenses for the organization and are reflected in account 91. In accounting, depreciation on a donated object is no longer charged from 1 -th day of the month following the month of writing off the fixed asset (clause 22 PBU 6/01).

At the same time, we draw your attention to the fact that in the event of a gratuitous transfer of fixed assets, which was owned by the organization for less than three years, the LLC, as well as the sale of this property, has an obligation to recalculate the tax base in accordance with the rules established by paragraph 3 of Art. 346.16 of the Tax Code of the Russian Federation (letter of the Ministry of Finance of Russia dated April 6, 2012 No. 03-11-06 / 2/51).

Accounting

When transferring materials free of charge, the organization does not increase the economic benefits, respectively, there is no income in accounting (clause 2 PBU 9/99).

Materials transferred free of charge are debited from accounting at their actual cost, that is, at the cost at which they were previously registered (clause 132 of Methodological Instructions No. 119n). At the same time, there are situations when it is physically impossible to determine to which batch of materials in the organization the materials being sold belong (for example, in a situation where all the inventory is stored in bulk or in one container, etc.). In this case, in our opinion, the organization has the right to establish in the accounting policy another economically justified method of writing off, for example, similar to the procedure for writing off the cost of inventories when they are put into production (clause 16 PBU 5/01). Paragraph 7 PBU 1/2008 allows you to do this.

The cost of valuables transferred free of charge is included in financial results. In accordance with the Chart of Accounts, the cost of materials transferred free of charge is included in the debit of account 91, sub-account "Other expenses".

"Simplifier" as an intermediary in charity

From the news, we hear that some refugees from Ukraine are being settled in various sanatoriums and camps. Imagine a situation where a similar organization using the STS prepares meals for free or makes culinary products from food received in the form of charitable assistance. How in such a situation "simplistic" to keep accounting?

Based on the fact that the organization will use the transferred food products for the manufacture of culinary products intended for the nutrition of refugees living in a sanatorium (camp), these food products should be taken into account as inventories in accordance with clause 2 PBU 5/01.

Inventories are accepted for accounting at actual cost. The actual cost of inventories received by the organization free of charge is determined based on their current market value as of the date of acceptance for accounting. The current market value is understood as the amount of money that can be received as a result of the sale of these assets (clause 9 of PBU 5/01). Data on prices in force on the date of acceptance of the inventory for accounting must be documented or confirmed by an examination (clause 10.3 PBU 9/99).

Considering that the food products donated free of charge will be used to prepare meals for refugees from Ukraine, that is, to carry out targeted activities, we believe that the organization has the right to consider this assistance from a third-party organization as targeted funding.

"Chief Accountant", N 14, 2003

Wealthy organizations and citizens sometimes help those who find it difficult to take care of themselves on their own (for example, the disabled, orphans, low-income people). Such assistance is called charitable. Moreover, the money can be transferred directly, that is, directly to everyone in need. But most often the funds are directed to public organizations, which then transfer them to those in need or spend them on organizing various events to support and socially adapt certain categories of citizens.

Of course, both the organization that donates funds and the one that receives charitable assistance must reflect this in their accounting. How to do this correctly and whether it is necessary to pay taxes on charitable assistance, we will tell in this article.

What is charity

It can be said that a citizen or organization is engaged in charity if they voluntarily and free of charge transfer any property or funds to other citizens or organizations. This is stated in Article 1 of the Federal Law of August 11, 1995 N 135-FZ "On charitable activities and charitable organizations" (hereinafter referred to as the Law on Charitable Activities). Charitable activities are also works that a philanthropist performs disinterestedly for another organization or citizens, as well as services rendered to these citizens or organizations.

Does this mean that any donation can be considered charity? No. Not every disinterested transfer of money or property is charity. It recognizes donations for strictly defined purposes listed in Article 2 of the Law on Charitable Activities. for instance, to employ the unemployed, to help the poor, to treat the seriously ill, or to support people who have suffered from natural disasters. The protection of animals and the environment is also considered a charitable activity. Note that paragraph 2 of article 2 of the Law on Charity specifies that financial or any other assistance to commercial organizations, as well as support for political parties, movements, groups and campaigns is not charitable activity.

Example 1.The general meeting of shareholders of JSC "Ekliptika" decided to direct in 2003 part of the retained earnings of its enterprise for the following purposes:

250,000 rubles - to help the regional orphanage;
120,000 rubles - to the regional branch of the Fund for the Protection of Wild Animals;
300,000 rubles - to the election fund of D.B. Shevtsov, a candidate for deputies of the City Duma.

Thus, it turns out that the charitable expenses of OAO Ekliptika will be only 370,000 rubles. (250,000 + 120,000), since the 300,000 rubles transferred to the election fund of Shevtsov D.B. are not a charitable donation.

Example 2. In May 2003 CJSC "Team" purchased three buses for the city hockey club. For this, the management of the club placed the corporate logo of CJSC "Team" on the jerseys of hockey players for a year. Thus, the cost of buying buses is sponsorship. CJSC "Team" in this case is the sponsor, and the hockey club is the sponsored one.

In the same month, CJSC "Team" donated 50,000 rubles. All-Russian Society of the Blind. The goals of this society are to help people who have lost their sight. Such a goal is included in the list given in Article 2 of the Law on Charitable Activities. This means that the donation of CJSC "Team" to the Society of the Blind is considered charitable.

What documents are used to make charitable donations?

If the organization receives cash, then it needs to fill out an incoming cash order, and write down its number, date of registration and the credited amount in the cash book. This is required by the Procedure for conducting cash transactions in the Russian Federation, which was approved by the Decision of the Board of Directors of the Central Bank of the Russian Federation on September 22, 1993 N 40. Accordingly, the one who paid this money is issued a receipt for the credit order as a document confirming the contribution.

If the money is transferred through a bank, then on the basis of a bank statement and a payment order, the accountant of the organization that received charitable contributions makes an entry in the income part of the register, in which he takes into account the amounts received. And the accountant of the charitable organization, in turn, will reflect the expense in his accounting on the basis of a copy of the payment order marked by the bank or a receipt issued by the bank.

If not money is transferred, but some property, then it is necessary to draw up an act of acceptance and transfer. for instance, transferring the fixed asset, draw up an act in the form of OS-1.

Do I need to sign a contract or an agreement? No, the law does not require this. After all, to make a charitable contribution or donation, you do not need the consent of the recipient. The Civil Code of the Russian Federation calls such transactions unilateral and does not oblige them to be drawn up in writing. Therefore, it will be enough for the recipient of charitable contributions or donations to indicate information about the donor in the primary document - in the receipt order, acceptance certificate, etc.

But if the philanthropist wants to control how and on what the money was spent, as well as how the property transferred to him was used, then an agreement can be drawn up. It needs to indicate for which purposes donations are made, and then, guided by the contract, check whether the money was spent correctly.

But whether philanthropists keep track of how their donations are spent or not, nonprofits must keep records of how they are spending their donations. This "duty" is provided for in Article 19 of the Law on charitable activities. It should be clear from the report whether the money is spent for the purposes that are stated in the charter of the charitable organization, or whether they were spent for other purposes. Reports must be compiled annually, and then submitted to the tax office along with financial statements.

How charitable contributions are reflected in accounting

First, let's see how the person who donates them should reflect these contributions. For this, we turn to PBU 10/99 "Expenses of the organization", approved by Order of the Ministry of Finance of Russia dated May 6, 1999 N 33n. Paragraph 12 of this PBU states that contributions and payments related to charitable activities should be reflected in accounting as non-operating expenses, that is, on account 91 "Other income and expenses".

Example 3. The Moscow enterprise OOO "Zenon" provides financial assistance to the city zoo - monthly transfers 25,000 rubles. The accountant of Zenon LLC reflects these expenses with the following posting:

Debit 91 sub-account "Other expenses" Credit 51

25 000 rub. - charitable assistance to the city zoo is listed.

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

The first feature is that such organizations often exist not only on the money that benefactors donate to them, but also on income from entrepreneurial activities. The law allows charitable organizations to do business, but with the condition that all income from entrepreneurship will be directed to charitable purposes or to the maintenance of the organization itself.

This is also confirmed by the Instructions for the Application of the Chart of Accounts for Accounting for the Financial and Economic Activities of Organizations, approved by Order of the Ministry of Finance of Russia dated October 31, 2000 N 94n. She requires that:

target receipts were reflected in the credit of account 86 "Target financing";
Income from entrepreneurial activity was recorded under the credit of the sub-account "Proceeds" of account 90 "Sales" and the credit of the sub-account "Other income" of account 91 "Other income and expenses".

Example 4. The public organization Mutual Understanding received a charitable contribution from an individual in the amount of 5,000 rubles.

In the accounting of the organization, this transaction was reflected in the following entry:

Debit 50 Credit 86

5000 rub. - received a donation.

The second feature is related to the valuation of property received free of charge. If we turn to clause 10.3 of PBU 9/99 "Income of the organization", approved by Order of the Ministry of Finance of Russia dated May 6, 1999 N 32n, then it says that property is taken into account at market value. This rule fully applies to charitable organizations that receive donations in the form of any material values.

But how can you find out the market value of, say, a fixed asset that you were given as a gift, if its residual value in the benefactor's accounting is zero? Or if the donor is not an enterprise, but a citizen who does not keep any accounting records?

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

And one more feature. In accounting, non-profit organizations cannot charge depreciation on their fixed assets. This is prohibited by clause 17 of PBU 6/01 "Accounting for fixed assets", approved by Order of the Ministry of Finance of Russia dated March 30, 2001 N 26n. Instead of depreciating fixed assets, such organizations must charge depreciation at the end of the year.

But for tax purposes, non-profit organizations can charge depreciation. True, only for those fixed assets that are purchased at the expense of income from entrepreneurial activity and are used in the same activity (clause 2, clause 2, article 256 of the Tax Code of the Russian Federation).

Charity and taxes

How to correctly calculate taxes when receiving or transferring charitable assistance? To answer this question, you need to consider in detail the nuances of calculating VAT, personal income tax and income tax. This is what we will do below.

value added tax

If you transfer property for charitable purposes, then VAT on the value of this property may not be charged. The fact is that for such cases, subclause 12, clause 3, article 149 of the Tax Code of the Russian Federation provides for a benefit: value added tax is not imposed on the cost of goods, as well as works and services that are directed to charity. True, this does not apply to excisable goods (alcoholic beverages, cigarettes, etc.). Donating such goods, VAT must be charged.

Example 5. OOO "Sportivny Mir" donated 150 tennis rackets of its own production to the Charitable Foundation for the Development of Children's and Youth Sports. LLC "Sportivny Mir" sells such rackets to wholesale buyers for 3,600 rubles, including VAT - 600 rubles. Their cost is 300,000 rubles. However, in this case, a batch of rackets donated to charity. Therefore, rackets are not subject to value added tax.

In the accompanying documents, the accountant of Sportivny Mir LLC will indicate the total cost - 450,000 rubles. (3000 rubles x 150 pcs.) without VAT. And in the account, he will make the following entry:

Debit 91 sub-account "Other expenses" Credit 43

300 000 rub. - donated rackets for charitable purposes.

Personal Income Tax

Withholding this tax or not will have to be decided only if the charitable assistance is received by an individual, and not by an organization. Article 217 of the Tax Code of the Russian Federation lists all income that is not subject to personal income tax. Clause 8 of this article says the following. This tax is not subject only to charitable assistance that citizens in need of it receive from charitable organizations. But we are talking only about those organizations that are determined by the Government of the Russian Federation. So far, this rule applies to only one organization - the All-Russian Public Charitable Foundation for Support of Military Personnel (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 217 of the Tax Code of the Russian Federation, scholarships established by charitable foundations, as well as financial support for orphans and children from families where the income per family member does not exceed the subsistence minimum, are exempt from taxation.

income tax

With the entry into force of Chapter 25 "Corporate Income Tax" of the Tax Code of the Russian Federation, the former benefits for commercial organizations involved in charitable activities were abolished. These benefits allowed businesses to partially reduce their taxable profits by the amounts that were sent to charity. Now, spending on charity does not reduce taxable income.

Do organizations that receive charitable assistance need to pay income tax on it? Clause 2 of Article 251 of the Tax Code of the Russian Federation states that public organizations do not take into account such targeted revenues when taxing profits, such as:

entrance and membership fees;
donations;
property transferred to the organization under the wills of individuals;
amounts allocated from the budget to finance the statutory activities.

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

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

Note: targeted revenues are recognized as such for tax accounting purposes only on the condition that the non-profit organization that receives them maintains separate records of income and expenses. That is, it separates in accounting income and expenses for entrepreneurial activity (if such activity is carried out) from income and expenses for its 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 Order of the Ministry of Taxes of Russia dated February 26, 2002 N BG-3-02 / 98.

What happens if you don't keep separate records? In this case, all the funds that the non-profit organization receives, the tax authorities will consider non-operating income, and will require them to be included in the taxable base.

In addition, keep in mind: if charitable contributions and donations are spent by the organization for other purposes (that is, for those purposes that are not related to charitable activities or contrary to the intentions of the philanthropist), then these contributions increase taxable income. Organizations receiving targeted income listed in paragraph 2 of Article 251 of the Tax Code of the Russian Federation must fill out a Report on the intended use of property (including funds), works, services received as part of charitable activities, targeted income, targeted financing. This is stated in the Instructions for filling out the Declaration on corporate income tax, approved by Order of the Ministry of Taxation of Russia of December 29, 2001 N BG-3-02 / 585. This report is sheet 14 of the income tax return. Analyzing the information that is reflected in the report, you can find out whether the organization correctly disposed of the contributions and donations received or not.

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