Useful Tips

How to do charity on the Internet


Sometimes profitable organizations or wealthy citizens provide assistance to those who cannot independently cope with their life situations. It can be low-income people, children with disabilities, etc. The manifestation of mercy and compassion in the form of certain sums of money can be transferred to targeted or various non-profit organizations that spend them on events or pass on to those who need social adaptation.

Donation concept

This form of assistance is described in some detail in Art. 582 of the Civil Code of Russia. It speaks of what is meant by donation, and how it can subsequently be disposed of. In general, this term means nothing more than a gift of either a thing or a right with a view to bringing public benefit.

Some are confused by the wording of this article. It refers to the fact that the donation includes the donation of things. However, there is an explanation for this. Indeed, according to the norm fixed in Art. 130 of the same Civil Code, money belongs to movable things.

Charitable donations can be given to citizens and social protection institutions, various organizations and subjects of civil law.

What follows from this? If an organization falls within the scope of Law No. 7 “On Non-Profit Organizations” adopted on January 12, 1996, then it is recognized as eligible to accept a donation of money. Such relations are regulated by Art. 572 of the Civil Code of Russia. According to her, donation is gratuitous. And in the event that there is a counter-transfer (of rights, things, obligations), then such a contract in accordance with current legislation cannot be recognized as a gift.

Anyone who makes a donation of money should not receive anything in exchange. Even if it will be toys, badges, etc. A similar fact is qualified by law as a sale with a profit.

ROCIT together with Welcome Mail.Ru has prepared a material that will tell you how to safely help people on the Internet and skillfully distinguish those who really need help from those who only enjoy human sympathy.

Most likely, in your news feed on social networks, you often came across calls for help and messages about fundraising for the treatment of seriously ill children and adults. Perhaps there were even cases when your family, friends and colleagues sent them to you in instant messengers in the form of screenshots. What was your reaction to such calls for help and, most importantly, did you respond to them?

According to statistics, over the past 10 years, people have greatly changed their attitude to the topic of charity and began to do good deeds several times more often. The share of those who made a donation at least once a year increased to 57%. This is not surprising, since social platforms such as VKontakte, Facebook, Odnoklassniki, Instagram have become for millions of people not only an indispensable tool for disseminating vital information, but also a way of drawing public attention to issues of mutual assistance.

Thanks to this positive trend, charitable foundations, such as the Give Life fund, for 2017 alone, were able to transfer more than 1.3 billion rubles to children suffering from severe cancer and hematological diseases. And this is only one of dozens of funds that save thousands of lives every year. Every year, people's trust in this form of assistance only strengthens, but, meanwhile, fraudsters, pseudo-philanthropists and unscrupulous volunteers do not miss the opportunity to cash in on people's desire to do good.

So that you do not become victims of scammers, ROCIT and Good Mail.Ru have prepared the rules for safe charity, following which you can distinguish real calls for help from false ones:

1.Check information. Fraudsters on the Internet, especially on social networks and instant messengers, very often use the stories of real people who are in trouble for their own selfish purposes. Changing these details to their own, attackers easily collect thousands, and sometimes millions of rubles, leaving the truly needy without help. They do this all at the expense of our reckless reposts and inattention to the information sent. That is why you should not trust the records of help on the wall of a friend, colleague or close acquaintance - perhaps he himself does not realize that his actions help the next swindler. At such moments, be as vigilant as possible and do not repost information that you are not sure about and which you can’t verify.

What to do? To avoid such situations, we recommend driving the details specified in the message into the search line. It is important that they are banking and do not lead to a regular electronic wallet. If you have the details of fraudsters, then most likely, in the search results you will see the mottled headings "Beware of fraud!". In this situation, be sure to contact the electronic payment support service to block the electronic accounts indicated in the fraudulent message. If a fraudulent request is posted on a social network, please contact support and get this page blocked.

2.Do not hurry. Today on the Internet you can more and more often see typical stories calling for “urgent” raising money for “urgent hospitalization of the patient” or his “treatment in a foreign clinic”. Using this approach, attackers try to exert psychological pressure and, under the pretext of urgency and urgency, to lure your money.

What to do? Learn more about the person and the problem indicated in the announcement. Start with the questions: “Why is this treatment necessary?”, “Why do I need to go to another country?”, “For what reason can’t an operation or examination be carried out in my homeland?”, “Did charitable foundations help?”. As a rule, if the problem is real, they will be glad to give you detailed answers and will fully inform you. If the message contains phone numbers for which you were charged money, immediately inform the telecom operator of the fraud (often this can be done directly on the operator’s website).

3.Don't succumb to the onslaught. After you start asking questions to the author of the announcement, it may turn out that he will not only refuse to answer them, but also begin to behave aggressively towards you - he will attack you with accusations and try to arouse guilt. If such a situation has occurred - be sure that you are a scammer!

What to do? Do not succumb to provocations, as the fraudster will do his best to accuse you of inhumanity and indifference. If you really have a need to help people through donations, then for these purposes we recommend using proven charities and foundations. The need for assistance in such funds is confirmed by expert advice and doctors, and money for treatment, support or assistance will be directed to those who really need it.

4.Check Charity Funds Online. It is also worth paying attention to the links indicated in the fraudulent messages. They can lead to pages that only copy the site of a well-known charitable foundation. To avoid cheating, pay attention to the following signs indicating fraud:

What to do? Unfortunately, scammers are also actively developing, today on the sites of very dubious organizations there is a section with reports. Therefore, if you want to help when you see a request for help on the social network, leave a link to the Mayak service in the comments. It will help literally in two clicks to find a proven fund, which you can contact with the problem that the author of the publication faced. If you can’t immediately find the answer, you can always leave your message, and then the Mail.Ru Good team will process the request manually.

If you want to help, you can confidently choose any project on Dobra Mail.Ru, make a donation of any size in any convenient way, and know that your help has arrived just in time. Upon completion of each project, funds are required to publish a financial report on donations spent.

5.Choose the most convenient way to donate for yourself.. Thanks to the development of information technology, donations can now be made without leaving your home - right on the fund's website, crowdfunding platform or aggregator sites of trusted funds such as Dobro

Moreover, you can use both a one-time payment and monthly charges. To do this, it is enough to indicate the details of your bank card on the official website of the fund and independently set the desired amount for debiting.

In addition to payments by credit card, you can choose to pay via electronic wallet (for example, Qiwi). You can also make donations from your mobile phone by sending short SMS messages to specified numbers of charity organizations or using the MTS Easy Payment service.

Those who do not trust wire transfers can help cash:

  • Using payment terminals QIWI, Europlat, Eleksnet ATMs,
  • Across fund cash,
  • Using storage boxes to collect cash. Up-to-date information on where donation collection boxes are located can be found on the official websites of the funds.

Important: you can participate in charity by transferring small donations - both 10 rubles and 100 rubles will become part of the amount that can truly save.

Unfortunately, today not everyone has the opportunity to help people by making donations. In this case, you can help by joining volunteer communities, participating in charity festivals, fairs and concerts. You can start sorting the garbage or giving away unnecessary clothes to charity stores - for example, at the Charity Shop or the “Shop of Joys” in Moscow, the Thank You store in St. Petersburg, and the Good Hands warehouse in Kazan. By being vigilant, you can also reduce the damage and disasters that scammers bring to charity. Attention to the forwarded content, visited sites and generally information located on the Internet, will not only protect you and your loved ones from the machinations of scammers, but will also provide an opportunity to help those people who really need it.

Who can become a donor?

In Russian law there is no restriction on the circle of persons or organizations that are eligible for voluntary donation. Donation of money can be made by any citizen, as well as any either commercial or non-profit organization. However, depending on who the donor is, the Civil Code of the Russian Federation describes the procedure for the necessary actions. So, article 574 of this legislative act states that if a donation of money by a legal entity is carried out in an amount exceeding 3,000 rubles, then there is a need to draw up a gift agreement. This type of document also includes a donation agreement, which must be executed in writing.

How to do it right? The specific form of such an agreement is not established by law. Moreover, according to paragraph 2 of Art. 582, no permission or consent for a donation of money is required. This type of donation is not prohibited to foreign individuals or legal entities.

What can donations be directed to?

This issue is not specified by law. On the contrary, paragraph 3 of Art. 582 of the Civil Code of Russia says that the donor has the right, but is not obliged to explain the purpose of the donation made by him. If there is a targeted donation, then in this case all the money should be spent only for its intended purpose.

Cases of violation of this obligation are specified in paragraph 5 of Art. 582 of the Civil Code of Russia. It explains that if the funds received are not used for the stated purpose, this entails the cancellation of donations. An exception can only be such a situation when the one who transferred or gave a certain amount of money agreed to this.

If the collection of donations was without indicating its purpose, then the funds may be directed at the discretion of the person who received them. However, this does not mean that money can be spent on anything. According to paragraph 1 of Art. 582 they must definitely go for common goals. What is included in this concept? Let's consider this question in more detail.

What is charity

The fact that a citizen or organization is engaged in charity can be said if they voluntarily and free of charge transfer to other citizens or organizations any property or funds. So it is said in Article 1 of the Federal Law of August 11, 1995 N 135-ФЗ "On Charitable Activities and Charitable Organizations" (hereinafter - the Law on Charitable Activities). Charitable activities are considered to be the work that the philanthropist disinterestedly performs for another organization or citizens, as well as the services provided to these citizens or organizations.

Does this mean that any donation can be considered a charity? No. Far from any selfless transfer of money or property is charity. It recognizes donations for strictly defined purposes, listed in Article 2 of the Law on Charity. for example, employment of the unemployed, assistance to the poor, treatment of seriously ill patients, or to support people who have suffered from natural disasters. Charity also includes the protection of animals and the environment. Note that paragraph 2 of article 2 of the Charity Act clarifies 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 Ecliptic OJSC decided in 2003 to allocate 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 Wildlife Protection Fund,
  • 300 000 rubles - to the election fund of the candidate for deputies of the City Duma Shevtsova DB

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

Please note: it is very important to distinguish between charity and sponsorship. What's the Difference? In that, recipients advertise the help of the one who provided it, or not. If not advertised, then help is charity. If advertised, then this is sponsorship. This conclusion follows from Article 19 of the Federal Law of July 18, 1995 N 108-ФЗ "On Advertising". It says that the sponsor is an enterprise that transfers property, provides financial support, or performs any work at its own expense in exchange for the dissemination of information about him and his products.

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

In the same month, CJSC Tim donated 50,000 rubles. All-Russian Society of the Blind. The goals of this society are to help people who have lost their eyesight. Such a goal is in the list given in Article 2 of the Law on Charity. So, a donation from Tim to a society of the blind is considered charitable.

What documents do charitable donations take?

If the organization receives cash, then it needs to fill out a cash receipt order, and record its number, date of issue and the capitalized amount in the cash book. This is required by the Procedure for conducting cash transactions in the Russian Federation, which was approved by Decision of the Board of Directors of the Central Bank of the Russian Federation on September 22, 1993 N 40. Accordingly, to whoever paid this money, a receipt is issued to the incoming 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 the charitable contributions makes an entry in the front of the register in which it takes into account the amounts received. And the accountant of the philanthropic organization, in turn, will record the expense on the basis of a copy of the payment order with the mark of the bank or receipt issued by the bank.

If you transfer not money, but some property, then it is necessary to draw up a transfer-acceptance certificate. for example, передавая основное средство, составляют акт по форме ОС-1.

А нужно ли заключать договор или соглашение? Нет, законодательство не требует этого. Indeed, 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 executed in writing. Therefore, it will be sufficient for the recipient of charitable contributions or donations to indicate the information about the donor in the primary document - in a receipt, acceptance certificate, etc.

But if the benefactor wants to control how and what the money was spent on, as well as how the property transferred to him was used, then you can draw up a contract. It is necessary to indicate in it what specific donations are made, and then, guided by the contract, to check whether the money has been spent correctly.

But regardless of whether the benefactors keep track of how their donations are spent, or not, nonprofits should write reports on how they manage the donations. This “service” is provided for in Article 19 of the Law on Charity. The report should show whether the money is being spent on the purposes stated in the charter of the charitable organization, or whether it was spent for other purposes. Reports must be prepared annually, and then submitted to the tax office along with accounting reports.

The report should indicate not only how much and what has been spent on the year, but also list the activities that the organization conducts and plans to carry out at the expense of charitable funds. Well, if during the year for which the report was prepared, the tax authorities checked the organization and found any violations, then the report should indicate what violations were committed and what was done in order to correct them.

General Useful Goals

Donation collection can have a different purpose. Moreover, the list of those goals for which the received funds will be spent is not specified by law. However, analyzing legal acts, certain conclusions can be drawn. They relate to objects of general useful activity. So, according to the Federal Law “On Charitable Activities and Charitable Organizations” No. 135, the goals specified in Art. 2, as well as those listed in Federal Law No. 7 “On Non-Profit Organizations”.

The donations received for the formation of a public association are also of general use. In addition, if in general the activities of NPOs are considered to be of general use, then all money received gratis can be spent on organizing its activities, including the payment of various taxes and the salary of management personnel. It should be borne in mind that information on the amount of the donation, as well as on the use of income, should be provided to the tax office. Supervisors can interpret the concept of useful activities in different ways. In this regard, the expenditure of funds received in the form of donations should be strictly directed. Otherwise, NGOs will need to defend their position in court.

Donation Collection

Money received as a gift from an organization or individual may be:

- transferred in cash from the donor,
- assembled in piggy banks
- received by bank transfer,
- are listed from a credit card using a payment terminal,
- received on electronic wallets,
- translated using a variety of systems existing on the Internet.

But no matter what donation method you choose, you need to strive to make it convenient for the donor. Moreover, various mechanisms are not only possible, but even desirable to combine. In order to succeed in this matter, it will be necessary to take into account the opportunities, habits and preferences of potential donors.

Each of the above types of gift of money has its own legislative base, and each of them has its own requirements. Let's consider some of them in more detail.

Cash receipt

In the event that the organization accepts donations in cash, it will need to correctly draw up their receipt. First of all, an incoming cash warrant is filled out, the details of which are entered in the cash book. All this must be done in accordance with the Procedure for the Rules of Cash Operations in the Russian Federation.

When transferring money through a bank, they must be entered in the appropriate accounting registers. Such operations are carried out on the basis of a bank statement from both the organization that received and the money sent.

Collection using a piggy bank

What should be considered when applying this method? Donation box must be made of transparent material and must be sealed. In addition, boxing will need to put information on the goals that the fundraising aims, as well as on the conditions of the event. For example, on a piggy bank box may be the inscription "Donation to the temple." When raising funds during various auctions and events, it is important to periodically monitor the box and its condition.

After the donation box is full, it is necessary to open it. This will require the presence of a specially created commission. Its members, first of all, will need to make sure that the box is in good condition and not damaged. It is important to check the integrity of the seal.

How to make a donation? For this, in the presence of the commission, the composition of which includes at least three people (one of them must be a representative of the organization in whose premises the box was located), the contents of the piggy bank are recounted. After that, an act is drawn up in which the installation location, box number, date of opening, and also the amount of the collected funds are indicated. All money received comes with the execution of the relevant documents at the cash desk of the organization. Sometimes for the installation, transportation and repair of the piggy bank, some costs are required. It should be borne in mind that this money should not be taken from the funds raised.

Use of Internet resources

If the funds raised by all possible means are not able to solve a particular problem, you can ask for money from rich people. Donations in such cases helps to get the Internet. The World Wide Web contains specialized platforms through which assistance is provided in obtaining money from wealthy individuals. Moreover, they can be citizens of the Russian Federation or foreigners. Thus, for example, fundraising for the treatment of a child can be carried out. The amount allocated by a rich person will go to WebMoney or Yandex.Wallet.

The issue of receiving such money must be approached with all seriousness. First of all, you need to prepare a text for a help announcement. It should state with maximum accuracy the current situation in life, and also indicate the areas in which the donated amounts will be spent. Without fail, such a text should indicate the method of communication (postal address, e-mail or phone number), and also contain the payment details of a WebMoney or Yandex.Wallet credit card. Carefully prepared text will need to be placed on as many sites as possible in order to request financial assistance. After placing such an announcement, you will only have to wait until a person who wants to transfer money for free will pay attention to it.

Donations for the treatment of children

Various funds collect such funds. With their help, the necessary medicines are purchased that can save the little man from pain or from a wheelchair, as well as give him a chance to return to a normal healthy life.

Donating money to sick children who are going to a fund specially created for these purposes is used to solve the most complex problems. However, in this case, in order not to create additional difficulties for both the recipients and the senders of assistance, it will be necessary to correctly draw up the documents.

So, upon receipt of monetary amounts, when the inscription "gratuitous funds" is made on the notice, the fund has the right to spend it on any needs related to the treatment of children. This money will allow the organization to quickly solve the most acute problems relating to all patients the foundation cares about. But the greatest freedom of action appears in him if the inscription on the notice says that the donation was made for statutory purposes. This makes it possible to significantly expand the circle of patients and the care provided to them.

The donor has the right to indicate the purpose for which he transfers his money. It can be targeted and addressless. So, the notice may indicate that this donation is intended for an individual, indicating his surname and name. In this case, the fund will spend them on the treatment of a particular child.

Another type of such donations is targeted. They take place in those cases when an organization or an individual, when concluding an agreement with the fund, wants to indicate that his money will be spent on the purchase of certain equipment or certain drugs. For these purposes, the fund will spend the amount provided to it.

Donors can always help sick children without intermediaries. On special sites on the Internet you can find the details of the bank accounts of parents or their phones to transfer funds personally.

Donations and taxes

All funds that were donated to the account of non-profit organizations and were spent on generally useful purposes are not considered as income. Consequently, these funds are not included in the base for calculating income tax. Donations that are targeted have the same benefit.


This phenomenon has deep roots in the history of the Russian people. It is dictated by its religious heritage and culture. In past centuries, the main charity activity was carried out by the church. About two centuries ago, philanthropists — immigrants from the nobility and merchants — joined this process. In Soviet times, the concept of "charity" ceased to be relevant. It was replaced by social responsibility, which was expressed in the form of patronage of organizations and enterprises over objects of education and culture.

Today, the term "charitable assistance" refers to any manifestation that falls within this definition. This may be sponsorship and sponsorship, social investment and voluntary donations. However, between the latter concept and charity, despite the similarity of their goals, there are certain differences in the legislative framework. So, a donation, as mentioned above, is exclusively a gift. But the help provided in the framework of charity is sometimes not without compensation. The objectives of such an action are strictly defined and specific. And this distinguishes charity from donations. After all, free donation has a broader and more general purpose.

Charitable assistance and donations vary depending on the host. So, according to the current legislation, the state, religious organizations and political parties are not objects that have the right to charity. They are entitled only to donations.

There are various types of charity:

1. Private. This is the most common form of assistance in which individuals voluntarily transfer funds, transfer medicines and other resources to specific social areas, to a group of people, or to a specific person.

2. Corporate. It represents the social care of a commercial organization aimed at helping those in need or supporting charity projects. In addition, this may be the creation of a private fund by a commercial organization.

3. Charity in the protection of animals, and the improvement, as well as the preservation of all types of fauna on our planet. This concept includes activities to improve the environment, the development of drugs, the approval of scientific grants, etc.

4. Patronage. This type of charity got its name from the name of the patron saint of poets of Rome Guy Tsilnius Maecenas. By such actions it is customary to understand the support given to art, culture and science, as well as to young or poor scientists, artists and actors.

5. Social responsibility. This concept is quite common in our country. By it we mean actions that are aimed at eliminating the negative impact of the enterprise’s work on the environment, and voluntary contributions to the development of society. The interpretation of this concept goes beyond the existing legislation and considers the responsibility of a business partner, employer and just a citizen involved in social relations.

6. Sponsorship. This type of charity refers to this concept only partially. After all, the assistance provided by the sponsor is carried out, as a rule, in order to popularize their own direction.

Today, no one doubts the fact that the existence of donations and charity is an integral feature of our society. This is a certain responsibility, which is considered traditional not only among our people, but also in the culture of many countries. For example, in Russia, donations have always been expressed in the form of tithes. In America, there is a certain business principle, according to which 10% of income is transferred to charity. And the list goes on and on. However, even without this, it becomes clear that at all times in society there were such social trends and specific individuals who needed assistance. There was always an intervention of noble people seeking to solve the problems faced by others.

School donation

This is not stipulated by the legislator as a duty in relation to this subject, but nevertheless, it is necessary that the school administration provide a report on the use of the gift. Mandatory details of the donation agreement:

  • name of the document - voluntary donation agreement,
  • place of compilation (the official name of the settlement is a city, town, village, etc.),
  • date of conclusion of the contract (the date and year is indicated in numbers, the month in words),
  • the full name of the school, as well as the representative of the institution, usually the director,
  • surname, name, patronymic of the donor, or the name of the legal entity and its representative,
  • Subject of the contract - the amount of the donation, a description of the property or thing, as well as for the purposes that you need to send the gift.

School Donation Requirements

The legislation of the Russian Federation does not prohibit educational institutions, including schools, from having other sources of income (harvesting by schoolchildren for further use in the school cafeteria), as well as raising additional funds in the form of donations. Important Volunteerism at the conclusion of a donation agreement may be absent, if the school administration puts pressure on philanthropists (as a rule, they are the parents of the students), then such a transaction is not a free will of the donor, namely, by its nature, is null and void. The administration of an educational institution does not have the right to impose a donation agreement, but at the same time it can stimulate possible donors by demonstrating those goals that will be realized at the expense of donors.
Example Director of School No. 3

School donation agreement

This information is contained, in particular, in the methodological materials on support issues for SB NCOs, which can be found on the portal of the unified automated information system for supporting socially oriented non-profit organizations of the RF Ministry of Economic Development). Is the donation taxable? The funds received by the non-profit organization as a donation and used by the recipient for general useful purposes can not be taken into account as income when determining the tax base for income tax (letter of the Ministry of Finance of the Russian Federation of 07.10.11 No. 03-03-06 / 4/113). Accordingly, donations and targeted income recognized as such, in accordance with paragraph 2 of Article 251 of the Tax Code of the Russian Federation, are not subject to income tax.
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How to properly organize charitable activities in the university

The concluded agreement established the procedure for the donor to exercise control over the spending of donated funds, according to which, the donee was obliged at the first request of the donor to provide a copy of a separate account of the use of donated property, the need for which is dictated by para. 2 p. 3 Art. 582 Civil Code. After some time, the Charity Fund exercised its right and, in order to control it, requested a copy of a separate account. Однако на запрос фонда со стороны школы ответа не последовало.
В устной беседе заместитель директора школы заявил, что учебное заведение не будет представлять отчет фонду. Решив, что средства используются не по назначению, Фонд подал иск в суд с требованием отменить пожертвование.

Как безопасно делать благотворительные пожертвования

This tradition arose from the very beginning, especially since the school is located on the territory of 1 city hospital, and everyone who studies here, who goes to the temple of Tsarevich Dimitri, organically take the congratulations of patients on holidays as a matter of course. The congratulation of the patients is headed by the headmaster, other church priests and adults come with him, the children are divided into groups and go to different departments. They are accompanied by sisters of mercy who work in the hospital, parents.

School charity: 90% awareness, 10% fundraising

Using the piano both “exclusively” and “including” in paid music lessons involves obtaining commercial benefits through the use of the subject of donation, which excludes general usefulness, and, therefore, donating with such a condition would be at least illegal. For such purposes, it is more advisable to use a model of a donation agreement that does not require general usefulness, but does not provide for the determination of the specific purpose of the transferred property. Still have questions? 3 important reasons to use the help of a lawyer right now Quickly prompt answer to all your questions! Qualitatively, your problem will not be left without attention! Reliably Practicing lawyers communicate with you! Ask a lawyer a question online! Scheme of our work Question You ask questions to the lawyer on duty. Lawyer A lawyer analyzes your question. Communication The lawyer contacts you.

Donations: collect and spend

When checking the use of the donated property, the donor or his successors, in case of violation of the order of use, should fix it in any way possible. In addition to fixing, you should use the obligation of the school to keep separate records of the use of donated property. Having collected enough information to prove misuse, the donor files a lawsuit at the school's location (Art.

Charity Contributions

Civil Code of the Russian Federation), if the donor’s consent to change the purpose of the donation is not obtained. If the donor has not indicated the purpose of the donation, you can choose the direction of spending the funds yourself. However, this does not mean that you can spend this money on any item of expenses of your NGO. First of all, you need to understand that in accordance with paragraph 1 of Article 582, a donation is recognized as a gift of a thing or right for general useful purposes. It is important. What is included in the concept of generally useful goals? The legislation of the Russian Federation does not disclose a list of such goals. However, analyzing the legislative acts of the Russian Federation, we can conclude that the goals of charitable activity specified in Art.

As you know, a donation always has a general purposeful purpose, which is either established by the donor or follows from the school’s charter. The only reason for the cancellation of such a donation is the use by the school of the donated property, going beyond its purpose, or unauthorized change of such a purpose, bypassing the procedure established by paragraph 4 of Art. 582 Civil Code. Based on the fact that the donation can be canceled at the initiative of the donor or his successors, it is logical to assume that these entities should be able to determine whether the property transferred by them is used for their intended purpose.

Since the law does not regulate any verification procedure, it should be determined by agreement, establishing the procedure for control over the use of donations.

In addition, the educational organization has the right to conclude voluntary donation agreements with individuals, however, the purpose and subject of the donation is indicated by the philanthropist in order to be able to control the spending of the gift. How to make a donation to a school A donation contract to an educational institution must be concluded in writing. The civil legislation of the Russian Federation does not provide a direct indication of the conclusion of a donation transaction with the school in writing, but this is necessary for accounting and monitoring the use of donated property.

Is an application for a donation to school required? In order to make a donation to an educational institution, the donor must write an application, and then conclude a donation agreement.

How to make a charity donation to school

Remember, the legislation of the Russian Federation does not regulate this type of fundraising. We acquaint you only with recommendations that are based on the practical experience that many NGOs have gone through. In the future, they will help you avoid unpleasant situations. To collect money you need to put a separate transparent and sealed box (box-piggy bank). It should contain information about the goals and conditions of fundraising, as well as the contacts of your NGO. If the fundraising is carried out at the event, it is necessary to monitor the state of boxing in the process of collecting donations.

It is better to open the box after the end of the collection in the presence of all sponsors, if any, or with the participation of participants in the action. The amount of funds collected at the time of opening the box must be fixed by the act of the commission. In accounting, you need to reflect the targeted receipt of this money in the form of a donation.

How charitable contributions are reflected in accounting

First, let's see how those who donate them should reflect these contributions. For this we turn to PBU 10/99 "Organization expenses" approved by Order of the Ministry of Finance of Russia of May 6, 1999 N 33н. Clause 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 Zenon LLC provides financial assistance to the city zoo - monthly transfers 25,000 rubles. These costs accountant LLC "Zenon" reflects the following entries:

Debit 91 subaccount "other expenses" Credit 51

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

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

The first feature: such organizations often exist not only for the money donated by philanthropists, but also for income from entrepreneurial activity. The law allows charitable organizations to do business, but on the condition that all income from entrepreneurship be directed to charity or to support the organization itself.

Donations should be accounted for separately by donations from those generated by commerce. As we have already said, charitable contributions cannot be spent arbitrarily, but only for certain purposes stipulated by the charter of a non-profit organization. Therefore, in accounting, they need to be reflected as targeted financing.

This is also confirmed by the Instruction for the application of the Chart of Accounts for the accounting of financial and economic activities of organizations, approved by Order of the Ministry of Finance of Russia of October 31, 2000 N 94н. It requires that:

  • earmarked income was reflected in the credit of account 86 "Target financing",
  • income from business activities were recorded 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. Public organization "Understanding" received a charitable contribution from an individual in the amount of 5000 rubles.

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

Debit 50 Credit 86

  • 5000 rub. - received a charity contribution.

The second feature is associated with the valuation of property received free of charge. If you refer to clause 10.3 of PBU 9/99 "Organization Income", 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 do you know the market value, for example, of the fixed asset that was presented to you if its residual value in the account of the benefactor is zero? Or if the donor is not an enterprise, but a citizen who does not conduct any accounting?

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 to determine the market value of the property transferred to you.

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

But for tax purposes, nonprofits can charge depreciation. True, only for those fixed assets that were purchased at the expense of entrepreneurial income and are used in the same activity (subparagraph 2 of paragraph 2 of article 256 of the Tax Code of the Russian Federation).

Value added tax

If you transfer the property for charitable purposes, then you can not charge VAT on the value of this property. The fact is that for such cases, clause 12, clause 3, article 149 of the Tax Code of the Russian Federation provides for an exemption: value added tax does not impose the value of goods, as well as works and services that are aimed at charity. True, this does not apply to excisable goods (alcohol, cigarettes, etc.). Donating such goods, VAT must be accrued.

Example 5. LLC Sportivny Mir donated 150 tennis rackets of its own production to the charity foundation for the development of children's and youth sports. Sportivny Mir LLC sells such rackets to wholesale customers for 3,600 rubles, including VAT - 600 rubles. Their cost is 300,000 rubles. However, in this case, a batch of rackets was donated to charity. Therefore, racquets 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 rub. X 150 pcs.) Without VAT. And in the account, he will make the following record:

The debit 91 subaccount "other expenses" Credit 43

  • 300 000 rub. - Rackets donated to charity.

Individual income tax

Whether or not to withhold this tax will have to be decided only if the individual receives the charitable help, and not the 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 states the following. This tax is not subject only to the charitable assistance that citizens who need it receive from charitable organizations. But we are talking only about those organizations that are defined by the Government of the Russian Federation. So far, this norm applies only to one organization - the All-Russian Public Charitable Fund for the Support of Military Personnel (Employees) and Civilian Personnel of the Armed Forces of the Russian Federation, other troops and military units, special services and law enforcement agencies of the Russian Federation "National Military Fund". This is stated in Decree of the Government of the Russian Federation of December 25, 2002 N 926.

In addition, according to Clause 12, 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 cost of living, are exempt from taxation.

Income tax

With the entry into force of Chapter 25 "Corporate Profit Tax" of the Tax Code of the Russian Federation, the previous privileges for commercial organizations involved in charitable activities were canceled. These benefits allowed enterprises to partially reduce their taxable profits by the amounts that were allocated for charity. Now, charity expenses do not reduce taxable profits.

Do organizations receiving charitable assistance need to pay income tax on it? In paragraph 2 of Article 251 of the Tax Code of the Russian Federation, it is said that public organizations do not take into account such targeted revenues when taxing profit:

  • entrance and membership fees
  • donations
  • property transferred to the organization by will of individuals,
  • Amounts allocated from the budget for financing statutory activities.

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

Example 6. The Center for Positive Thinking public charitable research and educational organization exists exclusively through membership and membership fees, as well as voluntary charitable donations. Since the organization spends all these funds on its statutory activity, which is to disseminate the ideas of a healthy lifestyle, contributions and donations are not taxed on profit.

Note: earmarked income is recognized as such for tax accounting purposes only provided that the nonprofit organization that receives them maintains separate accounting for 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 Guidelines for the application of Chapter 25 of the Tax Code of the Russian Federation, approved by Order of the Ministry of Taxes and Duties of the Russian Federation of February 26, 2002 N BG-3-02 / 98.

And what will happen if you do not keep separate records? In this case, all funds received by a nonprofit organization, the tax authorities will consider non-operating income, and will require inclusion of them in the tax base.

In addition, keep in mind: if charitable contributions and donations were spent by the organization for other purposes (that is, for purposes that are not related to charitable activities or contradict the intentions of the philanthropist), then these contributions increase taxable profit. Organizations receiving earmarked revenues listed in clause 2 of Article 251 of the Tax Code of the Russian Federation must fill out a Report on the intended use of property (including cash), work, services received as part of charity activities, earmarked receipts, earmarked funding. This is stated in the Instructions for filling out the Declaration on corporate income tax, approved by Order of the Ministry of Taxes and Levies 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 disbursed the contributions and donations received or not.