Number of community members – 389485 people
The amount of money in the fund’s treasury is 112,245 rubles
Number of applications – 4

Dear soloists, today the relief fund has one request of a material nature.

Vasily Borisovich Novikov, experienced soloist. On the site since May 2011. I completely mastered the Russian and Digital courses and moved on to the second half of the English course.

Vasily Borisovich turned to the relief fund due to the fact that he fell into a debt trap:
He did not have enough personal funds to pay for treatment, so he had to take out loans. Over time, late payments appeared, then collectors appeared.

Here's what he writes:
" Hello! I really need help. Help as much as you can. I really needed money for vision treatment and for treatment of my hand, because my left hand was numb. I didn’t have enough money of my own for treatment and I had to take out loans just so I could pay for the treatment. But it so happened that there were arrears on the loans and now collectors are calling and demanding money, otherwise they will take stricter measures against me and my relatives, that they will meet me on the street or come home and demand the entire amount, that is, if I owe a total of 41,000 rubles, then they will demand 80,000 rubles. Because of these experiences, my health is getting worse and worse, even the white light is not nice because of such psychological pressure. For the transfer, here is my Sberbank card number 5469620013133135. Thank you in advance for any help."

Friends, I ask you to help Vasily Borisovich if possible. If you think the request should be granted, vote upvote. Perhaps someone has had a similar situation and you know how to get out of it, write to our applicant. If you have any questions, leave them under the application.

I would like to draw your attention to applications offering assistance. Experts in different fields will help with advice and consultation.

Ksenia Valerievna Kovaleva offers a method of losing excess weight, tested on herself and her friends:
I’ll tell you a way I’ve tested to lose weight without harm to your health! After the birth of my second child, I first encountered the problem of excess weight and how it interferes with living and being a happy person. I tried many ways, all in vain. Great way, without hunger, without diet-related torment, which I happily recommend to my friends!

Ellada Ilyasovna Asatiani offers legal assistance:
" I will provide free legal assistance to everyone, consultations, drafting all types of legal documents."

Denis Vasilyevich Kozeev, a professional electrician and plumber, offers his assistance with advice in these areas:
From personal correspondence I know that Denis Vasilyevich will soon begin teaching those who wish to play the guitar.

I thank everyone who provides assistance to our applicants and the fund. I thank the people who turn to us in difficult times. Mutual assistance and support is important qualities in a community of friends. And we are friends!

I look forward to your letters, applications, and requests. Together we can do more!

INSTRUCTIONS: HOW TO ADOPT A CAT YOURSELF

What is important to know at the initial stage:

There are no state shelters in Yekaterinburg. There is a PKS - a short-term detention center where animals are kept for 21 days, then, if they do not develop financial symptoms. curator or owners - euthanasia.

Zoo defenders and volunteers are people just like you, who have a job, a family, and children. Yes, we help homeless animals, but it is impossible to take them all off the streets.

Below step-by-step instruction what to do if you find a cat on the street! From Step 1 to Step 5 If this is your indoor cat, go straight to

Step 1

Take the cat off the street, otherwise there will be no one to help. You take it to your home, you can even keep it in the bathroom/toilet, or ask friends/relatives for help, it doesn’t matter. The main thing is that the cat must be restrained and safe.

Step 2

So, the cat has temporary housing, now she is safe and then she needs to be examined. You can do this at any veterinary clinic or yourself ⠀

Look in the ears and groin for marks. There is a base of the Brand.

Examine the eyes, ears (pus, blackness in the ears, etc.).

Inspect the entire torso for damage.

Step 3

First, let's try to find the old owners.

Post advertisements in the Nakhodka area! Place ads on the list, maybe they lost the cat and are looking for it! Scroll through the message boards on these sites, you may see a familiar photo.

If the search for old owners does not bring results, proceed to the next step!

Step 4

1) Take some bright, clear and beautiful photos.

2) Compose the text of the ad. Write the text and indicate the phone number. Attach a photo.

3) Place this ad using the list of sources below.

Internet sources:

VKontakte groups:

. Help for our little brothers(opens according to schedule)
. League for Helping Homeless Animals
. Let's help homeless animals together
. Dog and Co.
. Charitable Foundation for Helping Homeless Animals
. We are responsible for those we have tamed
. Friend66
. Help homeless animals
. Animals in good hands
.

“I, Nelly Petrovna Kryukova, was born during the war in a Siberian mining town, graduated from medical school, got married, raised two children, I have three grandchildren and a beautiful great-granddaughter.

I worked in medicine for forty years - a labor veteran and an honorary donor. I lived in marriage with my husband for more than 40 years, and when he suddenly passed away, the loss was very difficult for me.

I stopped recognizing myself - all my life I was useful to people, I saved lives more than once by giving blood through direct transfusions, but then a kind of despondency and confusion set in. Often we, retirees, begin to grow old at heart, and this is perhaps the worst thing.

And then I was offered to work as a volunteer in the public organization “Nadezhda”. How I didn’t want to leave the house, because we, pensioners, sometimes begin to feel sorry for ourselves and we want to be pitied, helped, fussed over us - but this only makes us more and more weak. I want to appeal to my peers: let's not be lazy, help if possible and do something good.

In “Nadezhda” I met children with severe intellectual disabilities, and at first I was scared, because we have a stereotype in our heads about these people. But as I got to know them more and more, the fear gradually went away and was replaced by the love and understanding of “my guys.”

Now twice a week I come to work, I have my own business, I weave on the loom, prepare shingles, and on Friday I still work in the kitchen - I want to feed the guys something tasty, homemade. And how nice it is to hear when, for example, Maxim says: “Nelly Petrovna will prepare something tasty for us.”

And the guys sit next to me and share their secrets - I feel good and comfortable with them. I am sorry that these children turned out to be unnecessary in our state, and in order for them to have a place to communicate and work, the parents themselves are forced to create these conditions.

Now the city has leased Nadezhda a basement in a two-story wooden house. There is fungus creeping in from all sides, blowing from all the cracks, and we are all patching up this room as best we can to make it warm and cozy.

Next year the house is due to be demolished, and we will need to move to another premises. It’s good that it already exists; for several years, parents of special children have been building a house, and now they are looking for funds for its interior decoration. Thanks to Nadezhda - the fund also provides assistance.

And now I had an idea to raise money and prepare a room for a weaving workshop so that I, with my balls, skeins and loom, could move to a new building. Then both me and the guys will continue to work in the new weaving workshop from the first of September next year.

But no matter how I counted, no matter how I cut out my retirement budget, I couldn’t do it without your help. From my pension of 11,770 rubles, I can save 1,770 rubles for five months. Then I will save 8,850 rubles. But even the most modest decoration requires more money. My son-in-law will plaster the walls, my grandson and son will lay the wooden floors, and my daughter will sew the curtains.

This is the dream I had - I hope it will come true, and 15 guys and one pensioner will have the opportunity to work and weave beautiful runners, meet, communicate and most importantly - support each other.”

Charitable Foundation "Nadezhda" and Dobro Mail.Ru are helping a pensioner realize her dream and are opening a collection of 74,000 rubles.

Here is an approximate estimate for the project:
- Dry self-leveling mixture for the floor, cement, sand for plastering walls – 7,000 rubles.
- Dry mixtures gypsum plaster – 4100 rub.
- Logs for plank coverings – 2900 rubles.
- Floor rail for 24 sq. m., 2.5 m. kb.*12000 = 30,000 rub.
- Floor varnish 2 b. *750 = 1500 rub.
- Paint, colors for walls and ceilings 15 kg. * 1400 = 21,000 rub.
- Interior door– 7500 rub.
- Materials for cabinets and shelving, curtains and curtains – 7,000 rubles.
Total: 74,000 rub.

I remembered the bearded joke. The gypsy woman looks thoughtfully at her children: “Should I wash these or give birth to new ones?..”
It seems that there should not be a problem of choice in principle. You need both. Tver identity sometimes surprises: we do not need “strangers” - investors, managers, technologies. This is weird. Firstly, it is not only garbage that washes up on the Tver shore, and secondly, welcoming newcomers does not mean an indifferent attitude towards traditional regional values, be it culture or production.
Last week, machine builders celebrated their professional holiday. For the first time in seven years, Tver brought together almost all the manufacturers of the pillar of the regional industry. During the holy engineering week, leaders of all branches of government, social activists and party members bowed their heads before them. The fanfare died down, certificates of honor were awarded, and exhibition tractors and cranes were towed to the fields and construction sites. What is left after the table speeches and toasts?
Mechanical engineering in the Tver region is developing dynamically: more than a third of industrial products region, the industry employs more than 50 thousand people, and the number of workers is growing steadily. The industry is promising, it directly depends on the optimistically developing metallurgy, and has potentially high demand for its products. And there are no fewer problems than others.
We talked about recipes for survival and the prospects for Tver mechanical engineering with First Deputy Governor Vasily Toloko.
– The engineering industry is dominant in the structure of our economy. Nevertheless, it seems that today only those enterprises that are part of the structure of state corporations are prosperous. Car manufacturers, Tverskoy Excavator and Pozhtekhnika have no problems. What are the prospects for the rest?
– Mechanical engineering is heterogeneous and includes many sub-sectors. Some of them are profitable, in others the situation is more complex. In the Tver region, transport engineering enterprises are successful: their inclusion in the production chain of state corporations ensures constant orders.
At all for a long time mechanical engineering was on the periphery of state economic policy. It was believed that it was unprofitable to engage in mechanical engineering due to the long-term nature of investments in this industry. We were content with Chinese and European technology and equipment. Then the depravity of this approach became obvious, because without the rapid development of mechanical engineering it is impossible to ensure decent growth rates in energy, transport, Agriculture And social sphere. Having realized the mistake, we strained ourselves - we restored production, more or less stabilized domestic market. Thus, the volume of production in mechanical engineering in the Tver region has increased one and a half times over the last three years alone. However, whatever gains there are in the industry, they are minimal. I consider the bravura comparison of current achievements with previous years to be in bad form: compared with the dynamics of industry development in developed countries, these are comparisons with indicators of practically zero.
Today only a few demonstrate good results large enterprises region, but the carriage plant is not the whole of mechanical engineering. Our economy is also formed by several dozen enterprises producing agricultural machinery, machine tools, machines for road construction, etc. I regard their contribution no less, since these manufacturers have different starting positions, they have to fight harder for survival. In the industry as a whole, production growth is unstable. It is also necessary to take into account federal trends, since our region is part of a single economic organism; we do not live on an island.
– Do you mean the consequences of the financial crisis?
- Including. An unpleasant fact: in June, for the first time in a year and a half, there was a decline in production in the Russian machine-building complex. This is due to the weakening of investment and consumer demand, as well as a number of other factors. The industry is capital-intensive and requires serious investment, so it will be among the first to be hit by the global financial crisis, which also affected Russian market. Mechanical engineering production depends on “long-term money”, and banks today are trying to abandon long-term credit programs. In this regard, much depends on the intentions of our leading partners - Sberbank and VTB - regarding the prospects for cooperation with mechanical engineering enterprises. We will negotiate with them on this matter.
– Experience shows that machine builders know how to survive crisis situations. And level wages higher here than in other industries. However, it is becoming increasingly difficult for medium-sized enterprises to operate. Should machine builders count on preferences from regional authorities?
– Behind the front façade of a successful industry lies a lot of problems that machine builders have to overcome – unpredictable increases in prices for energy resources, raw materials and components; worn-out state of fixed assets, outdated technologies, aging personnel and shortage of specialists, as well as - for many sub-sectors - instability in maintaining old and conquering new markets. Today, the products of the engineering industry, with rare exceptions, do not comply international standards. This is not the fault of the machine builders, but their misfortune. Therefore, the key tasks on today’s agenda are the production of competitive products and increasing labor productivity. How to solve them?
The current situation must be resolved at two levels – federal and regional. The most sensitive issues – customs and tax regulation – are resolved at the federal level. The regional government undertakes to develop “local” tools to support the industry - various types of subsidies from the regional budget, including loans, compensation for leasing payments, as well as joint programs to ensure the construction of housing for industry workers. The latest measures will help attract young highly qualified specialists to the industry.
– The regional authorities have repeatedly stated the need to support the production of the domestic regional market. Do these statements run counter to the policy of most favoring “external” investors?
– Today we provide support to large investors who are ready to invest at least 150 million rubles in our economy. And it doesn’t matter whether they are their own enterprises or come from outside. Recently, the regional administration adopted a procedure for subsidizing a 4 percent income tax and property tax. The predominant focus on the “strong” is not accidental: it is their work that will provide significant tax contributions to the regional budget in the near future, and it is these enterprises that will create 40 thousand new jobs. Today, more than half of budget revenues go to social needs: we must increase salaries for public sector employees, improve the quality of healthcare and education, patch holes in housing and communal services, build and repair roads. In order to equally support smaller enterprises, it is necessary to increase the budget revenue base.
– In order for products to become competitive, production needs to be modernized. The problem is that loans are needed, and getting them is becoming increasingly difficult.
– Production technologies are being improved using raised money. Our enterprises' own funds account for about 80% of the investment volume. In developed countries the ratio is the opposite: 70–80% of investments – borrowed funds. Today, machine builders are experiencing difficulties in obtaining “long” investment money. And here the state is ready to lend them a shoulder. Firstly, it is necessary, together with manufacturers and banks, to develop a project for creating joint credit products for enterprises in the engineering industry.
Secondly, the regional budget is already providing a 50% subsidy for repayment interest rate on loans for enterprises. Thirdly, a mechanism for compensating the costs of connecting to energy networks and water supply for small businesses will soon be operational. Fourthly, programs are needed to stimulate leasing investments at the regional budget level. It is advisable to consider options for reducing the financial burden on enterprises that are modernizing production through leasing. These tools should be included in the long-term target program for supporting the engineering industry for 2010–2012, which we plan to develop by the end of this year.
However, businesses need to try to stand on their own two feet rather than leaning on the government crutch. The times when the state budget allocated money in the hope of long-term returns are long gone. Today all government targeted programs are implemented only on co-financing terms. This is a measure of forced mobilization of industrial resources, the right strategic move. In the new economic conditions, we need to forget about consumer rhetoric and offer the state partnership programs cooperation.
– Raising funds for production development is far from the only question. Creating 40 thousand jobs in the near future is a problem in itself. Where can we get such a number of specialists if there is already a fight between enterprises for qualified workers? Shall we bring it from abroad?
“They need to be grown here.” The personnel problem needs to be solved systematically, and this is primarily the task of the education department. The shortage of personnel has given rise to another problem - unbalanced wage growth. It must correspond to the labor productivity and qualifications of the employee. Nowadays a person is offered crazy money only because in his work book it is written that he is a welder, but what he can do is not important. Professional education must “kill three birds with one stone” - satisfy the quantitative demand of the real sector of the economy for specialists, ensure the quality of training of these specialists and train personnel taking into account the current needs of specific industries, avoiding disproportions.
To solve these problems, we need to modernize the vocational education system. This project has already been developed, and the reform will begin next year. So the production workers themselves will participate in the planning and implementation of the order for human resources.

Kamila SITDIKOVA

P.A. Popov, economist

We will help as much as we can

Tax consequences of helping needy citizens, social and charitable organizations

Russian entrepreneurs have always had developed traditions of philanthropy. So no one is surprised when companies, their owners or citizens donate products, pay for goods, work or services, or simply transfer money to social (charitable, educational, religious, etc.) organizations or people directly in need of help.

In such situations, taxes are the last thing people think about. That’s why you need timely advice from an accountant. You can offer management the least expensive way to provide assistance for both your company, the personal pocket of the manager, and the recipient of assistance.

Taxes for the one who helps

Will your company pay VAT?

It all depends on in what form and to whom exactly the assistance is provided.

Of course, the easiest way to help is with money. This is convenient for both the donor and the recipient. In this case, issues with VAT should not arise at all - money transfers are not subject to VAT, since these transactions are not sales at all. th subp. 1 clause 3 art. 39, sub. 1 item 2 art. 146 Tax Code of the Russian Federation; clause 2 of Letter of the Ministry of Finance of Russia dated April 15, 2008 No. 03-04-06-01/91; Clause 1 Letter of the Federal Tax Service of Russia dated September 29, 2008 No. ШТ-15-3/1078@.

But here such a moment often arises. You cannot be one hundred percent sure how exactly the recipient of the assistance will use the money. So many people prefer not to help with money, but to donate (pay for) some specific things for a school, hospital or a specific citizen. What will happen to VAT in this case? It all depends on the situation.

SITUATION 1. You provide assistance non-profit organization, and this assistance will be used to fulfill its statutory tasks, not related to business activities Yu subp. 3 p. 3 art. 39, paragraph 2 of Art. 146 Tax Code of the Russian Federation. For example, a kindergarten, school, boarding school, hospital, museum, public or religious organization, etc. In this case, the transfer of fixed assets, intangible assets or other property is not subject to VAT. To confirm this “benefit”, you need to have in hand documents confirming the non-profit status of the organization receiving assistance (for example, a copy of its charter), and in the assistance agreement you need to indicate that the property will be used strictly for non-commercial purposes. At the same time, with such a transfer you will need to restore the VAT previously accepted for deduction on the transferred property at subp. 4 clause 2, sub. 2 p. 3 art. 170 Tax Code of the Russian Federation. If you transfer your products, then, accordingly, you need to restore VAT on the resources used for its production. And if you initially purchase property to transfer it to a non-profit organization, then, naturally, you do not deduct VAT and immediately apply it to the cost of the property.

But this particular VAT “benefit” does not apply to gratuitous services and work, which means that when implementing them you will need to charge VAT.

ATTENTION

Commercial organization Charitable assistance cannot be provided I clause 2 art. 2 of Law No. 135-FZ; Letter of the Ministry of Taxes and Taxes of Russia dated May 13, 2004 No. 03-1-08/1191/15@!

SITUATION 2. You transfer property or provide services (do work) non-profit organization as a charitable donation. The circle of possible recipients here is the same as in situation 1. Any gratuitous assistance within the framework of charitable activities is exempt from tax (with the exception of the transfer of excisable goods )subp. 12 clause 3 art. 149 Tax Code of the Russian Federation. At the same time, you will need to restore the amounts of VAT accepted for deduction on property used for charity. b subp. 2 clause 3, sub. 1 item 2 art. 170 Tax Code of the Russian Federation.

SITUATION 3. You provide assistance to a specific individual who needs it. If such a transfer bears the characteristics of a charitable donation, then exactly the same VAT exemption applies. After all, recipients of assistance can be not only charities and foundations, but also specific citizens e subp. 12 clause 3 art. 149 Tax Code of the Russian Federation; Articles 1, 5 of the Federal Law of August 11, 1995 No. 135-FZ “On Charitable Activities and Charitable Organizations” (hereinafter referred to as Law No. 135-FZ).

How donation (charitable assistance) differs from a simple gift I Articles 572, 582 of the Civil Code of the Russian Federation:

• produced for general useful purposes X clause 1 art. 2 of Law No. 135-FZ;
• the purposes for using the assistance must be indicated;
• the donation cannot be canceled, but if the property is used for other purposes, the donor may demand its return;
• donations can also be made to legal entity(non-profit organization) without limit on the amount.

To ensure that tax officials do not have any claims to the “charitable benefit” for VAT, the assistance agreement (it must be drawn up) O clause 2 art. 574, paragraph 2 of Art. 572 Civil Code of the Russian Federation; Art. 9 of the Federal Law of November 21, 1996 No. 129-FZ “On Accounting”) it should be indicated that:

• assistance is provided in accordance with the Federal Law “On Charitable Activities and Charitable Organizations”. You should absolutely not indicate that you are a sponsor or sponsorship assistance. There will be a completely different taxation regime (see at the end of the article);
• the transfer is in the nature of a donation, and not a simple gift. That is, your company donates for generally beneficial purposes, for example, to improve financial situation low-income people (you help the disabled or pensioners), assistance educational activities(you transfer property to a kindergarten, school), prevention and health protection of citizens, etc. .clause 1 art. 582 Civil Code of the Russian Federation; Art. 2 of Law No. 135-FZ The list of charitable purposes is quite wide, and for each case you can choose the most suitable basis. So take the wording for the contract from Art. 2 Federal Law“On charitable activities and charitable organizations”;

• the recipient of the property must use it in a strictly defined manner. For example, you can indicate in the contract that the citizen transferred to him cash must be spent on paying for educational or medical services. Or the non-profit organization must transfer the property transferred to it to people in need. And it is better to add to the contract the consequences of misuse of the transferred property. Namely, that you have the right to demand its return A pp. 4, 5 tbsp. 582 Civil Code of the Russian Federation.

In addition, when checking the conditions of exemption, tax authorities may require b Letter of the Federal Tax Service of Russia for Moscow dated December 2, 2009 No. 16-15/126825:

• copies of documents confirming that the recipient of assistance has accepted goods (work, services) for registration. If the recipient is individual, then you need a document confirming the actual receipt of goods (works, services), for example, a separate act;
• acts or other documents indicating the intended use of goods (work, services) received (performed, provided) within the framework of charitable activities. Your company may not have such documents. Therefore, an agreement that defines the purposes for using the assistance will be sufficient.

SITUATION 4. You are not giving money or property to a non-profit organization or citizen in need, and directly pay for goods, work or services. Naturally, such goods or services may be supplied by VAT payers. This means they claim VAT and issue invoices.

Can someone take this VAT as a deduction? Obviously not. After all, for you this is actually a free transfer of funds, and you do not accept any goods (services) for accounting. But the recipient of assistance (if it is an organization) will not accept it as a deduction. After all, we proceed from the fact that he needs such goods (services) for non-entrepreneurial (non-taxable) activities.

Conclusion

There is an exemption from VAT when transferring charitable assistance, but this benefit is ephemeral. After all, it will be necessary to restore input VAT (or not initially deduct it) on the transferred property and keep separate records.

However, if you are in charitable purposes transfer your own products (works, services) and the volume of these operations is insignificant, then you can use the “five percent” rule, that is, take all input VAT on such operations as a deduction at clause 4 art. 170 Tax Code of the Russian Federation. Just remember to provide separate accounting for these transactions.

Is it possible to take anything into account for income tax purposes?

Everything is quite simple here. There are no concessions either for gratuitous money transfers (including to pay the expenses of the recipient of assistance) or for the transfer of one’s own goods (works, services). Including donations for charitable purposes. After all, such expenses are not aimed at making profit. And clause 49 art. 270 Tax Code of the Russian Federation; Letters of the Ministry of Finance of Russia dated 04/16/2010 No. 03-03-06/4/42, dated 04/04/2007 No. 03-03-06/4/40.

This means that your company does not take into account the costs associated with providing charitable assistance, including the tax value of the transferred goods (works, services), residual value OS, transferred funds. By the way, in the case of a gratuitous transfer of a fixed asset, you do not have to restore the depreciation premium on it. s clause 9 art. 258 Tax Code of the Russian Federation; Letter of the Ministry of Finance of Russia dated March 20, 2009 No. 03-03-06/1/169.

Conclusion

In terms of income tax (as well as tax from simplifiers and the Unified Agricultural Service V clause 1 art. 346.16, paragraph 2 of Art. 346.5 Tax Code of the Russian Federation) the recipient and method of providing charitable assistance are not important - you will not be able to take such expenses into account in any case. This means that you need to look at other taxes - under what circumstances will the donor and recipient pay the minimum.

You donate personally: what about personal income tax?

Perhaps the only tax incentive for philanthropists is provided for through personal income tax. Indeed, as part of the social tax deduction for personal income tax, you can take into account charity expenses in the actual amount, but not more than 25% (!) of your total income, taxed at the general tax rate of 13 %subp. 1 clause 1 art. 219 Tax Code of the Russian Federation.

WARNING WORKERS

Donations (help) to schools and kindergartens where children study, You can claim deductions only if they were made specifically to a school, kindergarten, etc.
But sometimes parents are asked to make such payments to the account of an intermediary - a non-profit organization (foundation, board of trustees, etc.). You cannot receive a deduction for such assistance.

In other words, you received an income of 4 million rubles. per year and 1 million rubles. spent on charity - if you please, get 130 thousand rubles back from the state by submitting a declaration at the end of the year to the Federal Tax Service, documents confirming the deduction and an application for tax refund A clause 2 art. 219, paragraph 1, art. 229 Tax Code of the Russian Federation. But even here the state tried to limit the conditions of the deduction.

Firstly, only expenses for assistance are accepted for deduction. b Resolution of the Federal Antimonopoly Service of the North-West District dated September 25, 2006 No. A05-8349/05-33:

• organizations of science, culture, education, health care and social security. Moreover, these organizations must be partially or fully financed from the corresponding budgetary funds. V subp. 1 clause 1 art. 219 Tax Code of the Russian Federation. These can be kindergartens, schools, hospitals, universities, museums and other budgetary institutions. But other non-profit organizations ( charities, public organizations, non-state educational organizations etc.) are not mentioned in this list, and you will not be given a deduction for such donations;
• physical culture and sports organizations, educational and preschool institutions on target physical education citizens and the maintenance of sports teams. These organizations may also be non-budgetary And Resolution of the Federal Antimonopoly Service No. F03-A73/04-2/257 dated March 17, 2004;
• religious organizations to conduct their statutory activities.

It turns out that personal income tax deductions for aid amounts charitable organizations and there is no direct need for citizens ; Resolution of the Federal Antimonopoly Service of the Eastern Military District dated December 22, 2008 No. A11-916/2008-K2-24/8. And it is not expected - charitable organizations have been striving for this for a long time, but so far without success.

Secondly, it’s easier to claim a deduction monetary donations. At least, this is what the Ministry of Finance and the tax authorities insist on And Letter of the Ministry of Finance of Russia dated March 2, 2010 No. 03-04-05/8-78. And only in court do you have a chance to “recapture” the charitable deduction for non-monetary assistance. They think so too arbitration courts(entrepreneurs tried to find the truth in them), and courts of general jurisdiction, where ordinary citizens sue tax authorities e Determination of the Moscow City Court dated November 24, 2010 No. 33-36436; Resolution of the Federal Antimonopoly Service UO dated December 8, 2008 No. Ф09-9086/08-С2; FAS PO dated June 28, 2006 No. A12-29703/05-C51. In all cases, the courts have the same logic: monetary donations are just one of many ways to provide charitable assistance, which is encouraged in Russia. So if the tax authorities do not dispute the very fact of providing assistance, then the deduction and return of personal income tax can be “recaptured”.

And collect a package of supporting documents in advance - they will have to be attached to the declaration:

• payment documents (receipts for PKO, payment orders, bank statements, etc.) or acts of acceptance and transfer of property and documents confirming your expenses for the purchase of this property;
• agreement on donation (charitable assistance), if it was drawn up by you;
• documents confirming the status of the organization, for example its constituent documents s Letter from the Federal Tax Service of Russia for Moscow dated April 28, 2010 No. 20-14/4/045515@.

Conclusion

If you donate money to certain organizations, you can save on personal income tax by declaring a social tax deduction at the end of the year and receiving 13% of the assistance provided in the form of a personal income tax refund.

But assistance to specific citizens and charitable organizations is not encouraged by the state.

Accounting for assistance provided

Let's decide on accounting help:

• Charity expenses are other expenses And pp. 2, 11 PBU 10/99 “Expenses of the organization”, approved. By Order of the Ministry of Finance of Russia dated 05/06/99 No. 33n;
• the transfer of money or property must first be reflected in the debit of account 76 “Settlements with various debtors and creditors.” And then they are reflected in the debit of account 91 “Other income and expenses” (subaccount 91-2 “Other expenses”) in correspondence with the credit of account 7 6Instructions for the use of the Chart of Accounts for accounting financial and economic activities of organizations, approved. By Order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n.

Taxes for the person you help

In theory, taxes from the receiving party should not interest you. But your goal is to provide help, and not to create problems for the recipient. So it is better to arrange the assistance in such a way that its recipient does not owe the state.

No VAT

The gratuitous transfer of funds, of course, is not subject to VAT for the recipient. Although tax authorities sometimes want to see taxable turnover here.

With help in kind (goods, your finished products, OS) the situation is like this:

• <если> the property will be used by itself charitable, non-profit organization or an institution (school, hospital, etc.) for its own non-entrepreneurial purposes, then there can be no talk of any taxable turnover. But she will not have a VAT deduction. After all, when transferring, you do not present her with ND WITH clause 2 art. 171 Tax Code of the Russian Federation;
• <если> the property will then be transferred by the recipient organization to a specific person in need, then no VAT should arise here either. But provided that during such a transfer, this “intermediary” organization complies with the conditions for the VAT exemption of charitable assistance (see above - the reference in the agreement to charitable assistance, the strict purposes of its use, etc. )subp. 12 clause 3 art. 149 Tax Code of the Russian Federation.

Conclusion

Organizations receiving assistance will not have any VAT.

No income tax if everything is done correctly

In general, organizations must pay income tax on property received free of charge. A clause 2 art. 248, paragraph 8 of Art. 250 Tax Code of the Russian Federation. But there are exceptions to this rule. If the recipient of assistance is a non-profit organization (including a charitable organization or state-financed organization) and she will not use what she received for commercial purposes, then she will not have to pay income tax on this property. So, the following are not taxed:

• money and other property received by a non-profit organization for the conduct of statutory charitable activities And subp. 4 paragraphs 2 art. 251 Tax Code of the Russian Federation. Here everything should be formalized in the same way as for the purposes of exempting charitable assistance from VAT (see above). Please note: the Ministry of Finance believes that only charitable organizations, and not any non-profit organizations, can take advantage of this benefit. And Letter of the Ministry of Finance of Russia dated July 19, 2006 No. 03-03-04/4/124;
• any donations to a non-profit organization And subp. 1 item 2 art. 251 Tax Code of the Russian Federation. Let us remind you that the contract must indicate that the donation is made for general beneficial purposes. X clause 1 art. 582 Civil Code of the Russian Federation; Art. 2 of Law No. 135-FZ. Moreover, the recipient of donations can be not only medical and educational institutions, foundations, museums, public and religious organizations, but also other non-profit organizations. However, the Ministry of Finance refuses this benefit to “other” non-profit organizations (for example, sports) T Letter of the Ministry of Finance of Russia dated 06/04/2008 No. 03-03-06/4/40;
• property received free of charge educational institutions(both state and non-state) to conduct statutory activities And subp. 22 clause 1 art. 251 Tax Code of the Russian Federation;
• property and property rights, received by religious organizations for the conduct of statutory activities And subp. 11 clause 2 art. 251 Tax Code of the Russian Federation;
• funds received by non-profit organizations for the formation of endowment capital (the non-profit organization in this case does not spend your donations, but only the income from their investment )subp. 13-15 p. 2 tbsp. 251 Tax Code of the Russian Federation; Federal Law of December 30, 2006 No. 275-FZ “On the procedure for the formation and use of endowment capital of non-profit organizations”.

Conclusion

If you donate funds or property to a non-profit or charitable organization, then it has every opportunity not to pay income taxes on such assistance. If, of course, she will use it for the purposes stated in the charter or your agreement.

Personal income tax - how not to frame the recipient of assistance

Now let’s see in what cases a citizen receiving assistance will not have to pay personal income tax. There will be no tax if:

If your company provides assistance not entirely free of charge, demanding in return that it be mentioned, for example, at a sporting event, in a film, placing a logo on athletes’ uniforms, a website, etc., then this is not charity. This sponsorship, in return for which its recipient actually provides you advertising services. This is exactly what you will need to call it in the contract, and remove the gratuitous condition. Then the tax consequences for both your company and the recipient of assistance will be completely different:

• such services are subject to VAT in full. But if the other party is a VAT payer and has issued you an invoice for advertising services, then you can deduct this VAT on a general basis;
• you can take into account such expenses for profit tax purposes (as well as when applying the simplified taxation system and unified agricultural tax) as an advertising X

  However, if you are simply named in the contract as a sponsor, and the help is not charitable, but sponsorship, then this does not make your expenses advertising. After all, a sponsor is a person who has provided funds for organizing (carrying out) a sports, cultural or any other event, creating (broadcasting) a television or radio program, or creating (using) another result of creative activity. And clause 9 art. 3 of the Federal Law of March 13, 2006 No. 38-FZ “On Advertising”. That is, this very event (concert, forum, match, procession) must be held, a video or other creative result must be created. And the other party, in turn, must sign an act with you that will document the fact of providing advertising services. Only in this case will the courts agree with the validity and confirmation of your expenses V Resolutions of the Federal Antimonopoly Service of the Moscow Region dated January 13, 2010 No. KA-A40/14745-09, dated May 27, 2008 No. KA-A40/4424-08. If you finance non-profit organization(for example, a kindergarten), and in return she just mentions you in her documents and hangs signs with your logo inside the building, then neither the tax authorities nor the court will detect advertising services s Resolution of the Federal Antimonopoly Service of the Eastern Military District dated January 09, 2007 No. A31-10518/2005-10.

  So what do we have? If your organization provides assistance, then neither the nature of the assistance nor its form is important. Your company will not overpay taxes, but it will not save either.

  But for recipients, the question of the form and nature of assistance has its price. It will be better for them if you indicate in the contract the charitable nature of the assistance (for a charitable organization) or call it a donation for statutory purposes (for other non-profit organizations).

  If the final recipient of assistance is a citizen, then it is better to provide assistance to him personally or through charitable organizations. This way he won’t have to pay personal income tax.