Gratuitous sponsorship taxation. Charity: accounting and taxation. When advertising and when not

Charitable assistance is a type of financial and non-financial support to organizations and foundations, budgetary institutions (for example, schools and museums), sports and socially oriented non-profit organizations, as well as individual citizens. The state encourages such activities, in particular, by offering preferential taxation. In our review, we will tell you in detail about the tax incentives and methods of accounting for transactions associated with a gratuitous transfer of funds.

Many legal entities come to charity at a certain period of their development. But if for citizens this type of activity does not require a certain registration, then the law is stricter for organizations. Any activity must be reflected in accounting and tax accounting.

Charitable activities in the Russian Federation are regulated by (), (), Federal Law of 11.08.1995. No. 135-FZ "On charitable activities and charitable organizations."

Charity concept

The concept of charitable activity is contained in Federal Law No. 135-FZ and is understood as providing “disinterested (gratuitous or on preferential terms)” assistance to those who need it.

Assistance can be carried out in the form of a voluntary "transfer of property to citizens or legal entities, including funds, disinterested performance of work, provision of services, provision of other support." In addition, voluntary donations are permitted.

What are the goals of charitable activities?

Please note that the goals of charitable activities are enshrined in law. Their list is given in Art. 2 of Federal Law No. 135-FZ and looks like this:

• social support and protection of citizens, including improving the material situation of the poor, social rehabilitation of the unemployed, disabled people and other persons who, due to physical or intellectual characteristics, other circumstances, are not able to independently exercise their rights and legitimate interests;
• preparation of the population to overcome the consequences of natural disasters, environmental, industrial or other disasters, to prevent accidents;
• rendering assistance to victims of natural disasters, environmental, industrial or other disasters, social, national, religious conflicts, victims of repression, refugees and internally displaced persons;
• assistance in strengthening peace, friendship and harmony between peoples, prevention of social, national, religious conflicts;
• assistance in strengthening the prestige and role of the family in society;
• promoting the protection of childhood, motherhood and fatherhood;
• promotion of activities in the field of education, science, culture, art, enlightenment, spiritual development of the individual;
• promoting activities in the field of prevention and protection of the health of citizens, as well as promoting a healthy lifestyle, improving the moral and psychological state of citizens;
• promotion of activities in the field of physical culture and sports (with the exception of professional sports);
• environmental protection and animal welfare;
• protection and proper maintenance of buildings, objects and territories of historical, cult, cultural or environmental significance, and burial sites;
• training the population in the field of protection from emergencies, promoting knowledge about protecting the population and territories from emergencies and ensuring fire safety;
• social rehabilitation of orphans, children left without parental care, neglected children, children in difficult life situations;
• provision of free legal aid and legal education of the population;
• promoting volunteerism;
• participation in activities for the prevention of neglect and delinquency of minors;
• assistance in the development of scientific, technical, artistic creativity of children and youth;
• assistance to patriotic, spiritual and moral education of children and youth;
• support of socially significant youth initiatives, projects, children's and youth movements, children's and youth organizations;
• assistance in the production and (or) distribution of social advertising;
• assistance in the prevention of socially dangerous forms of citizens' behavior ".

At the same time, sending money and other material resources, providing assistance in other forms to commercial organizations, as well as supporting political parties, movements, groups and campaigns is not a charitable activity. It is also prohibited to conduct, simultaneously with charitable activities, election campaigning or explanatory work on referendum issues.

Who is involved in charity work

Individual citizens or organizations that provide charitable assistance, as well as the recipients of this assistance, take part in charitable activities. The legislation divides participants in charitable activities into three categories: benefactors, volunteers, beneficiaries.

1. Philanthropists are persons who carry out charitable activities in the form of "disinterested (gratuitous or on preferential terms) transfer of property into ownership, including monetary funds, and the provision of services to charitable organizations for charitable purposes."
2. Volunteers - "individuals who carry out charitable activities in the form of gratuitous performance of work, provision of services (volunteer activities)."
3. Beneficiaries - persons receiving assistance from benefactors and volunteers.

Both private and legal persons can participate in charitable activities.

To encourage charitable activities, in addition to Federal Law of 11.08.1995 N 135-FZ "On Charitable Activities and Charitable Organizations", our state has adopted a number of tax regulations that provide tax benefits to taxpayer organizations and taxpayers to individuals. Let's consider their pros and cons.

Income tax

The current tax legislation requires organizations that are engaged in charitable activities to provide assistance to those in need only from the funds of net profit. In this regard, organizations are not exempted from paying income tax from the amounts that were sent to charity.

Invoice

From January 1, 2014, when performing transactions that are not subject to VAT in accordance with Art. 149 of the Tax Code of the Russian Federation, there is no need to issue invoices, keep records of received and issued invoices, purchase books and sales books. Changes were made to clause 5 of Art. 168 of the Tax Code of the Russian Federation and clause 3 of Art. 169 of the Tax Code of the Russian Federation. The aforementioned obligations remain for taxpayers who apply the tax exemption under Art. 145 of the Tax Code of the Russian Federation. Such persons draw up invoices without allocating the corresponding amounts of tax (clause 5 of article 168 of the Tax Code of the Russian Federation).

Charity accounting

Organizations that are engaged in charitable activities are required to reflect this in their accounting records. The general procedure for recognizing expenses in accounting is established (hereinafter referred to as PBU 10/99).

Clause 17 of PBU 10/99 states that the expenses of an economic entity are subject to recognition in accounting, regardless of its intention to receive revenue or other income, as well as from the form of implementation of such an expense (cash, in-kind and other). All expenses, according to clause 4 of PBU 10/99, are subdivided into:

• expenses for ordinary activities;
• other expenses.

According to clause 11 of PBU 10/99, other expenses include, among other things, the transfer of funds (contributions, payments, etc.) related to charitable activities, as well as expenses for sports events, recreation, entertainment, cultural and educational nature and other similar activities. Thus, taking into account the provisions of the Chart of accounts for accounting of financial and economic activities of organizations and the Instructions for its application, approved by Order of the Ministry of Finance of Russia dated October 31, 2000 N 94n, in the accounting of the organization, the transfer of donations will be reflected using account 91 "Other income and expenses" ...

In accordance with clauses 4, 7, the organization must exclude from the calculation of the tax base for income tax, both in the reporting and subsequent periods, the costs incurred in connection with the provision of gratuitous charitable assistance. For this indicator, a permanent tax liability is formed in accounting. The postings are as follows:

Debit 76 - Credit 51 - funds are transferred in the form of donations;
Debit 76 - Credit 41 - goods donated within the framework of charitable assistance;
Debit 91 - Credit 76 - donation expenses are included in other expenses;
Debit 91 - Credit 76 - the cost of goods donated is included in other expenses;
Debit 91 - Credit 68 - VAT charged on the cost of goods donated;
Debit 99 - Credit 68 - a permanent tax liability is reflected on the value of the transferred funds, transferred goods and the amount of VAT.

We fill out the tax return

According to the Procedure for filling out the VAT declaration, approved. By order of the Federal Tax Service of Russia dated October 29, 2014 N ММВ-7-3 / [email protected], transactions that are not subject to taxation (exempt from taxation) are subject to reflection in sect. 7 VAT declarations. In column 1 on line 010 sec. 7 of the declaration shall reflect the codes of operations established in Appendix 1 to this Procedure. For the gratuitous transfer of goods and / or property rights (in the case of gratuitous performance of work, provision of services) within the framework of charitable activities, the code 1010288 is provided.

Charitable activities of individuals and personal income tax

The tax legislation of the Russian Federation also supports individual philanthropists. Article 219 of the Tax Code of the Russian Federation stipulates that philanthropists are entitled to a social tax deduction. This means that the taxpayer will be refunded part of the funds spent on charity: taxes will be reduced by the amount of social tax deduction in an amount equal to this assistance. That is, he will receive from the budget part of the personal income tax (PIT) paid by him for the year, that is, in fact, 13% of the amount of his expenses for charity.

Whom to help

Citizens can count on a decrease in personal income tax if they provide gratuitous assistance to organizations whose activities have a social orientation. So, according to paragraphs. 1 p. 1 Art. 219 of the Tax Code of the Russian Federation A taxpayer has the right to receive a social tax deduction in the amount of income transferred by him in the form of donations to the following organizations:

• charity organisations;
• socially oriented non-profit organizations (for the implementation by them of activities stipulated by the legislation of the Russian Federation on non-profit organizations);
• non-profit organizations operating in the field of science, culture, physical culture and sports (except for professional sports), education, enlightenment, health care, protection of human and civil rights and freedoms, social and legal support and protection of citizens, assistance in protecting citizens from emergencies , environmental protection and animal welfare;
• religious organizations (for the implementation of their statutory activities);
• non-profit organizations (regarding the formation or replenishment of the endowment capital in accordance with the Federal Law of December 30, 2006 N 275-FZ "On the procedure for the formation and use of endowment capital of non-profit organizations").

According to paragraph 2 of Article 11 of the Tax Code of the Russian Federation, organizations in this case mean all legal entities that are formed in the Russian Federation, as well as foreign legal entities, companies and other corporate entities with civil legal capacity, created in accordance with the legislation of foreign states, international organizations , branches and representative offices of the said foreign persons and international organizations established on the territory of the Russian Federation. Thus, if financial assistance was provided to branches and representative offices of Russian organizations, it will not be taken into account when receiving social tax deduction. Also, if a citizen provides financial assistance directly to an individual, he will also not be able to reduce his tax base.

In what form to provide assistance

Tax authorities and financial departments (see the Letter of the Ministry of Finance dated 02.03.2010 No. 03-04-05 / 8-78) believe that in order to receive a social deduction, a charitable donation must be made in cash.

Arbitration courts are of a different opinion (see Resolution of the FAS UO of 08.12.2008 N F09-9086 / 08-C2, Resolution of the FAS PO of 28.06.2006 in case N A12-29703 / 05-C51). The donation can be made by donating food, in which case the taxpayer retains the right to receive social tax deduction. To substantiate their position, the courts rely on the norm of paragraph 1 of Art. 582 of the Civil Code of the Russian Federation, by virtue of which "a donation is a donation of a thing or right for generally useful purposes."

In accordance with Art. 1 of the Federal Law N 135-FZ "charity is understood as the charitable activity of citizens and legal entities in the disinterested (gratuitous) transfer of property to citizens or legal entities, including funds, disinterested performance of work, provision of services, and other support."

From the meaning of these norms, it follows that the transfer of funds is only one of the possible ways to provide charitable assistance.

In this regard, the tax authorities' restrictive interpretation of paragraphs. 1 p. 1 of Art. 219 of the Tax Code of the Russian Federation contradicts clause 3 of Art. 39 of the Constitution of the Russian Federation. It says that "voluntary social insurance, the creation of additional forms of social security and charity are encouraged in Russia."

How to calculate the deduction and tax refundable

The amount that the taxpayer spent from his personal funds is subject to deduction. But the total amount of the benefit cannot exceed 25% of the annual income, and this limitation applies in general to all expenses related to charity and donations.

However, only income taxed at a rate of 13% is taken into account. Therefore, taxpayers who are non-residents of the Russian Federation, for whom the personal income tax rate is different, cannot take advantage of the social deduction. At the same time, the remainder of the social tax deduction for charity is not carried over to the next year. It remains unused.

Example: Citizen A. in 2016 donated 200,000 rubles to the statutory activities of a religious organization. They were also provided with charitable assistance to a non-profit sports organization in the amount of 275,000 rubles.

The amount of the annual income of citizen A. for 2016 before the application of all tax deductions was 4,521,000 rubles, including the non-taxable personal income tax - 300,000 rubles.

Thus, the total limit for charity and donations is 1,055,250 rubles. ((4,521,000 - 300,000) rubles x 25%). The total amount of charity was 475,000 rubles. (200,000 + 275,000).

Since the amount of donations is less than the amount of the possible limit, all of it is taken into account when calculating personal income tax for the year.

How to donate money to charity

Citizens can donate their funds to charity in the following ways:

• through the accounting department at the place of work, by submitting a corresponding application to the chief accountant;
• from a bank account or in cash through a bank;
• through the cashier of the organization to which the citizen is assisting.

Transfer through the organization

An organization that is a source of income of a citizen can transfer funds for charitable purposes only on the basis of his written application. In the application, you can indicate the frequency of transfer, specific amounts or shares (percentages) of wages and other information. And be sure to provide the account details of the beneficiary organization. The application form is free.

In this case, the documents confirming the expenses incurred will be copies of payment orders for transferring money to charitable purposes with the bank's mark of execution. When filling out a payment order in the field "purpose of payment" you must indicate: "From full name assistance to the boarding school", "From full name for the implementation of statutory activities." Some tax authorities require, in addition to copies of payments, to submit a certificate from the organization about the transfers made.

Bank transfer

If the taxpayer has transferred funds from his bank account, then the expenses are confirmed by a bank statement on the transfer of funds to charitable purposes.

It is convenient to transfer money through branches of Sberbank of Russia. I would like to draw your attention to the fact that when filling out the document according to the form No. PD-4, in the line “name of the payment” you should write “transfer of funds for charitable purposes”. A receipt for this form with a bank mark is submitted to the tax authority.

If a citizen contributes money directly to the cashier of the organization to which he provides financial assistance, then the confirmation document will be a receipt for the receipt voucher indicating the purpose of using the deposited funds. For example: "Charitable assistance for sports events."

Charity of legal entities to funds

Among Russian businessmen, it is more often practiced to provide assistance indirectly to those in need, through specially created structures - charitable foundations, one of which is the St. Petersburg charitable foundation AdVita ("For the sake of life"). In most cases, this approach is motivated by the desire to independently determine the circle of recipients of donations, as well as confidence in control over expenses. After all, the fund that collects and distributes funds, for example, for the treatment of cancer patients, is registered in Russia as an NGO, its activities are regulated by law and the donor can be sure of the targeted spending of his funds. Such funds have a staff responsible for the search for projects, and they must also submit reports to the tax authorities.

Although all charitable organizations, including foundations, are exempt from taxation of profits within the framework of their statutory activities, they are obliged to submit annual reports to the tax authorities on the expenditure of funds received as part of charitable contributions. If the FTS considers such expenses to be inconsistent with the statutory goals, then all funds received will be recognized as taxable income of the fund. For example, a charitable foundation has no right to buy real estate for donors' money or make other investments.

As for the philanthropic organizations themselves, then, as mentioned above, it is possible to transfer money to a charitable foundation or transfer property only at the expense of their profits, if the taxpayer applies the general taxation system. Taxpayers under the simplified taxation system also cannot reduce their income by the amount of charitable assistance. A closed list of expenses for which organizations on the simplified tax system can reduce the income received is given in article 346.16 of the Tax Code of the Russian Federation, and the cost of charity is not included.

Where to apply and what documents are required to receive a deduction

Tax legislation does not establish a clear list of documents required to confirm the right of a taxpayer to receive a social tax deduction in the amount of donations.

According to general rules, a social tax deduction for charity is provided to a taxpayer on the basis of his written application to the tax authority at his place of residence after the end of the tax period. In the application, you must indicate the number of your bank account to which the refundable tax should be transferred, and the bank details. According to clause 2 of Article 219 of the Tax Code of the Russian Federation, "the taxpayer is obliged, together with the application, to submit a tax return in the form of 3-NDFL for the tax period in which the donations were listed." This is a prerequisite for tax cuts.

The application is usually accompanied by:

1. certificate of income in the form No. 2-NDFL;
2. payment documents confirming the transfer of money for charitable purposes.

The tax return claiming the deduction can be filed within three years after the end of the tax period in which the charity expenditure was incurred. That is, in 2020, you can still submit a declaration for 2016-2018.

The tax breaks provided by our legislation to philanthropists are rather limited. That is, assistance can, of course, be provided to any organizations, foundations and individuals, in any size, but far from all this assistance it is possible to receive tax relief from the state. However, you should not give up the use of those limited benefits that benefactors are entitled to.

"Faster, higher, stronger!" - this usual Olympic motto is very close to the business that finances this or that event. Not only sports, by the way. After all, as you know, advertising is the engine of trade.

In this article, we will look at how sponsors who have invested money in organizing matches, concerts and the like, or provide material support, for example, athletes, can record their costs in tax and accounting.

When advertising and when not

First of all, let's note the difference between advertising and charity. If there is a mention of a trademark (logo) or the name of a company, provided that athletes or sports events are supported, then this is an advertisement. Clause 21 of the Information Letter of the Presidium of the Supreme Arbitration Court dated 25.12.98 No. 37.

Sponsor- 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, or creating and / or using another result of creative activity and nn. 9, 10 Art. 3 of the Law of 13.03.2006 No. 38-FZ.

But if the sponsor only receives financial and other assistance, but is not obliged to fulfill any conditions of the sponsor on the dissemination of information about him, this is pure charity Art. 1 of the Law of 11.08.95 No. 135-FZ... And the costs of it cannot be taken into account in tax accounting e Art. 270 of the Tax Code of the Russian Federation.

Therefore, further in the article we will only talk about paid sponsorship - when, according to the terms of the agreement, the recipient of assistance is obliged to disseminate information about his sponsor in any way. For example, putting a logo on the athletes' uniforms, placing the sponsor's name on the arena during competitions, mentioning the sponsor during television broadcasts, etc.

Tax accounting of sponsorship expenses

Sponsorship contributions should be viewed as advertising fees. And although sometimes the tax authorities try to argue with this, the courts support the taxpayer in Resolution of the FAS MO dated 04.04.2011 No. KA-A40 / 2332-11-P... It turns out that the sponsor acts as an advertiser, and the sponsored one acts as an advertising distributor.

To account for sponsorship costs, you will need documents confirming that the sponsored person has complied with the terms of your contract. You can draw up everything with an act on the provision of services on account of sponsorship or call a similar document differently, for example, an act on the fulfillment of obligations assumed in connection with the sponsorship agreement. It is better to attach to such an act photographs or other material evidence of posting information about your company as a sponsor (for example, video recordings, references from TV channels, etc.).

If, according to the terms of the contract, the sponsored person provides an act on the amounts spent accepted as sponsorship, be especially careful. Sponsorship costs can be taken into account only in those amounts that will appear in such an act. And the money for which the sponsored has not yet reported (which has not yet been spent for its intended purpose) cannot be considered payment for advertising services rendered. This is an advance payment that the sponsor can demand to return or against which the sponsored can provide services in the future.

The amount that the sponsor can take into account as an expense when calculating income tax, depends on how the sponsored person is required to disseminate information about the sponsor. Advertising (sponsorship) costs can be taken into account in full, if and subn. 28 p. 1, p. 4, art. 264 of the Tax Code of the Russian Federation:

• <или>information about the sponsor will be mentioned during television and radio broadcasts of events, broadcasts over the Internet or when disseminating information in the press. Then it will be the cost of promotional activities through the media;
• <или>information about the sponsor will be presented on outdoor advertising;
• <или>information about the sponsor will be disseminated at exhibitions, fairs, expositions, when decorating shop windows, showrooms;
• <или>information about the sponsor (information about his goods, works, services or his trademark) will be placed on advertising brochures and catalogs.

In all other cases, sponsorship costs are accounted for within 1% of the organization's revenue and paragraph 4 of Art. 264 of the Tax Code of the Russian Federation... For example, if, according to the terms of the sponsorship agreement, the sponsor's logo must be applied to the uniform of a sports team, then such costs will be standardized. Once, in a similar situation, the tax authorities said that the sponsor could take into account advertising costs in tax accounting only if he entered into an agreement individually with each player (who wore a uniform with the sponsor's logo). However, the court did not support such requirements and confirmed the validity of accounting for the sponsor's advertising costs even without concluding an agreement with each player of the team. Resolution of the FAS MO dated 13.01.2010 No. КА-А40 / 14745-09.

Please note that the proceeds for rationing must be taken excluding VAT and on an accrual basis from the beginning of the year. If advertising costs do not fit into the standard, for example, at the beginning of the year, then by the end of this year it may turn out that they amount to less than 1% of revenue. Therefore, they can be fully taken into account when calculating income tax.

Since sponsorship costs are divided into standardized and non-standardized, ask the sponsored to indicate in the documents the amount of sponsorship for certain types of services (certain types of presentation of information about the sponsor). If there is no such specifics in the act, you will have to take into account the entire amount of assistance within the standard (1% of the proceeds).

Simplifications with the object "income minus expenses" may account for advertising costs in the same amounts as income tax payers subn. 20 p. 1, p. 2, art. 346.16 of the Tax Code of the Russian Federation... However, only the amounts listed should be taken into account. clause 1 of Art. 346.17 of the Tax Code of the Russian Federation... And if the costs are normalized, then the standard must also be considered only from the paid proceeds.

A little about VAT

If the sponsored person is a VAT payer, then he must charge VAT on advertising services provided under the sponsorship agreement. subn. 1 p. 1 of Art. 146 of the Tax Code of the Russian Federation... In turn, the sponsor can deduct this tax. But only in the amount that relates to the expenses included in the calculation of income tax. Of course, such a conclusion does not directly follow from the Tax Code (this rule is clearly spelled out only for travel and entertainment expenses, which was also confirmed by the Supreme Arbitration Court) clause 7 of Art. 171 of the Tax Code of the Russian Federation; Resolution of the Presidium of the Supreme Arbitration Court dated 06.07.2010 No. 2604/10... However, the Ministry of Finance and inspectors have long insisted on a partial VAT deduction and other standardized consumption m Letter of the Ministry of Finance dated 13.03.2012 No. 03-07-11 / 68.

In order for the sponsor to be able to deduct VAT, the sponsored must issue: upon receipt of money - an invoice for advance payment, and after fulfilling the conditions for the dissemination of information about the sponsor - a "shipping" invoice. If promotional activities are designed for a long period, then you can break the execution of the contract into stages. And draw up acts of services performed, as well as issue invoices at the end of each stage.

Sponsorship accounting

In accounting, sponsorship costs are accounted for in the same way as other advertising costs. As a rule, they are fully reflected in the debit of account 44 "Sales expenses".

If sponsorship expenses are normalized in tax accounting, in accounting when applying PBU 18/02, you will have to reflect a deferred tax asset (SHA) on the debit of account 09 "Deferred tax assets" and credit of account 68 "Settlements for taxes and fees" (subaccount "Settlements for tax at a profit"). The amount of IT is determined as the product of the amount of expenses not accepted in tax accounting by the income tax rate.

In subsequent months, as the amount of revenue increases, it will be possible to recognize an additional amount of sponsorship costs in tax expenses. And for this amount it will be necessary to write off a part of the previously accrued SHE: for this, the amount of advertising costs, which can be recognized additionally in tax accounting, is multiplied by the income tax rate.

Example. Sponsorship Tax and Accounting

If sponsorship costs are standardized, but do not fit into the tax standard, the question often arises: what to do with the part of VAT that is not deductible? Of course, such questions arise only from those who are guided by the position of the Ministry of Finance on the issue of VAT deductions and do not want to argue with the tax authorities. One can only sympathize with such cautious accountants: VAT, which cannot be deducted, cannot be taken into account in tax expenditures. So in accounting it will have to be written off as expenses (subaccount 91-2 "Other expenses"). And since there is no such expense in tax accounting, it is necessary to calculate the PNO (Dt 99 - Kt 68 - "Calculations for income tax").

As you can see, sponsorship costs are just a type of advertising costs. And if you draw up a contract and other primary sources correctly, then it will be quite easy for you to figure out how to reflect them in the accounting.

Question:

The educational institution entered into an agreement under which a commercial organization donated 50,000 rubles to the institution. to carry out educational activities. Is this contract recognized as a donation contract? Is the amount received subject to income tax if it was used in accordance with the intended purpose?

This agreement is, in essence, a donation agreement, and the amount received under it by the institution is exempt from income tax on the basis of paragraphs. 1 p. 2 art. 251 of the Tax Code of the Russian Federation.

Justification. According to paragraph 1 of Art. 572 of the Civil Code of the Russian Federation, under a donation agreement, the donor transfers or undertakes to transfer to the donee the property or property right (claim) to himself or to a third party, or releases or undertakes to release her from property obligations to herself or to a third party. If there is a reciprocal transfer of a thing or a right or a reciprocal obligation, the contract is not recognized as a gift.

Clause 1 of Art. 582 of the Civil Code of the Russian Federation determines that a donation is a gift of a thing or right for generally useful purposes. Donations can be made to educational organizations.

According to paragraph 1 of Art. 2 of Federal Law No. 135-FZ, charitable activities are carried out, inter alia, in order to promote activities in the fields of education, enlightenment, and spiritual development of the individual.

In the situation under consideration, a donation was made to an educational institution for the implementation of educational activities, that is, for generally useful purposes, therefore, it is recognized as a donation.

According to paragraphs. 1 p. 2 art. 251 of the Tax Code of the Russian Federation, when determining the base for income tax, target receipts for the maintenance of non-profit organizations and their statutory activities, received free of charge on the basis of decisions of state authorities and local self-government bodies and decisions of governing bodies of state non-budgetary funds, as well as targeted receipts from others are not taken into account. organizations and (or) individuals and used by the specified recipients for their intended purpose. Targeted receipts for the maintenance of non-profit organizations and their conduct of statutory activities include donations made in accordance with the legislation of the Russian Federation on non-profit organizations, recognized as such in accordance with the civil legislation of the Russian Federation.

In the Letter of the Federal Tax Service for Moscow dated 19.10.2011 No. 16-15 / [email protected] the conclusion was drawn: if donations made by individuals in favor of a state educational institution meet the requirements of the Civil Code of the Russian Federation and Federal Law No. 135-FZ, then the income in the form of this donation is not taken into account by the institution on the basis of paragraphs. 1 p. 2 art. 251 of the Tax Code of the Russian Federation, provided that the donations received are used in accordance with their intended purpose, which is determined by the donor, and also subject to separate accounting of such income and their spending.

Question:

The educational institution received financial sponsorship. Is such assistance eligible for donation and is it exempt from income tax?

Sponsorship is not recognized as a donation and is included in income for income tax purposes.

Justification. The legislation does not contain the concept of "sponsorship", but discloses the terms "sponsor" and "sponsored advertising".

In our opinion, in the issue under consideration, one must proceed from the following terminology presented in Art. 3 of the Federal Law of 13.03.2006 No. 38-FZ "On Advertising" (hereinafter - Federal Law No. 38-FZ):

• sponsor is a person who provided funds or provided 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;
• sponsored advertising is an advertisement distributed on condition that it must mention a certain person as a sponsor;
• advertising - information disseminated in any way, in any form and using any means, addressed to an indefinite circle of persons and aimed at drawing attention to the advertised object, generating or maintaining interest in it and its promotion on the market.

Thus, sponsorship of an educational institution consists in the provision of funds by the sponsor to the institution, which is obliged to disseminate advertising information about the sponsor, that is, sponsorship is of a reimbursable nature and is not recognized as a gift or donation.

Accordingly, the exemption from taxation provided for in paragraphs. 1 p. 2 art. 251 of the Tax Code of the Russian Federation, does not apply to sponsorship.

A similar approach is set out in the Letter of the Ministry of Finance of the Russian Federation dated 01.09.2009 No. 03-03-06 / 4/72, in which, on the basis of Federal Law No. 38-FZ, it was concluded that the sponsorship contribution has a targeted nature and implies reciprocal obligations of the parties to provide services of an advertising nature, therefore, a sponsorship contribution can be recognized as an advertising fee and relates to income from the provision of services for a fee for tax purposes of profits.

Question:

Do parents of school students have the right to donate to an educational institution? If so, can the parent committee determine the minimum donation amount? How should a parent donate to the school: in cash and / or non-cash?

Parents of school students have the right to make donations to the educational institution, which should be done without coercion.

The parent committee has no right to determine the minimum donation amount.

Donation funds must be paid to the bank account of the institution.

Justification. The Letter of the Ministry of Education and Science of the Russian Federation No. VK-2227/08 explains that, guided by Art. 4 of Federal Law No. 135-FZ, parents (legal representatives) of students of general education organizations have the right to make donations to a general education organization individually or by uniting, including making charitable contributions, and on an exclusively voluntary basis.

The procedure for making a donation is as follows. If you voluntarily (without any pressure from the administration, employees of an educational institution, parental committees, foundations, other individuals and legal entities) want to provide the school where your child is studying, charitable (voluntary) assistance in the form of funds , you can transfer any amount that is feasible for your family budget to the bank account of the institution at any time convenient for you.

It is not allowed to force the parents (legal representatives) of students to contribute funds, provide other forms of material assistance from the administration and employees of educational institutions, as well as those created at institutions of self-government bodies, including parental committees, boards of trustees in terms of forcibly attracting parental contributions and charitable funds.

The establishment of fixed amounts for charitable assistance also refers to forms of coercion (pressure on parents) and is a violation of Federal Law No. 135-FZ.

When parents provide financial assistance, funds must be deposited to the current account of the educational institution.

Any initiative group of citizens, including the parent committee, the board of trustees and other self-governing bodies of the educational institution, has the right to decide on the contribution (collection) of funds only in relation to themselves (committee members, board of trustees), and not the parents of all children attending this institution.

The administration, employees of the institution, and other persons are not entitled to:

• demand or accept cash from benefactors;
• require the donor to submit a receipt or other document confirming the transfer of funds to the institution's current account.

Question:

Does the parent who donated to the school have the right to control the intended use of the donation?

Yes, the benefactor has such a right.

Justification. The Letter of the Ministry of Education and Science of the Russian Federation No. VK-2227/08 explains that a benefactor has the right to:

• within ten days from the date of transfer of funds of good will to the current account of the institution, submit an appeal to the institution (if you wish, attach a copy of the receipt or other supporting document) and indicate in it the purpose of the funds transferred;
• receive from the manager (upon request) full information about the spending and the possibility of monitoring the process of spending the non-cash funds contributed by the benefactor or the use of the property provided by the benefactor to the institution;
• receive information on the targeted spending of non-cash funds transferred to the institution from the annual public report on the attraction and spending of extra-budgetary funds, which should be posted on the official website of the educational institution.

Question:

Does the method of making a donation (depositing cash, transferring to a current account, transferring money from a phone, through a terminal, etc.) affect its exemption from income tax?

Donations are tax-exempt regardless of the method of donation.

Justification. The Civil Code does not define the method of donating money without compensation to be recognized as a donation.

Clause 2 of Art. 251 of the Tax Code of the Russian Federation does not contain exceptions for various methods of depositing funds as a donation to exempt them from taxation.

In the Letter of the Federal Tax Service of the Russian Federation dated November 25, 2016 No. SD-4-3 / [email protected] it is said that the way donors send them (directly to the settlement account (to the cashier's office) of the organization or through an agent (intermediary)) does not affect the qualification of these receipts as donations, if the taxpayer can documentarily confirm the gratuitous nature of these receipts and their generally useful purpose.

Question:

Can the transfer to an educational institution of the right to use premises for educational activities free of charge be recognized as a tax-exempt donation?

The transfer of this right is recognized as a tax-exempt donation.

Justification. According to paragraph 1 of Art. 582 of the Civil Code of the Russian Federation, a donation is a donation of a thing or right for generally useful purposes.

A donation agreement is a kind of a donation agreement. Clause 1 of Art. 572 of the Civil Code of the Russian Federation stipulates that, under a donation agreement, the donor transfers the thing to the donee free of charge into ownership or property right.

The Letter of the Ministry of Finance of the Russian Federation dated 10.12.2010 No. 03-03-06 / 4/121 says: if the donation is made by transferring the donor's right to things or property rights to the subjects listed in Art. 582 of the Civil Code of the Russian Federation, it is not taken into account when determining the tax base.

In the Letter of the Ministry of Finance of the Russian Federation dated 02.06.2010 No. 03-03-06 / 4/59, it was concluded that if the right to use property gratuitously in carrying out statutory educational activities meets the requirements of Art. 582 of the Civil Code of the Russian Federation, then the income of this educational institution in the form of the acquired right is not taken into account on the basis of paragraphs. 1 p. 2 art. 251 of the Tax Code of the Russian Federation.

In December 2019, the educational institution received free legal services as a donation.

The results of the services have been used by the institution since January 2019, but in accordance with purposes other than those determined by the donor.

Question:

When does the institution have non-operating income? From what moment should income be reflected in sect. 7 income tax returns? Should this section be included in the income tax return submitted for the first quarter of 2019?

The named income is included in non-operating income in January 2019.

In the composition of the income tax declaration for the I quarter of 2019, sect. 7 is not included, since this section is filled out only as part of the declaration submitted for the tax period.

Justification. Clause 14 of Art. 250 of the Tax Code of the Russian Federation established that non-operating income includes income in the form of property used for other purposes (including funds), works, services received as part of charitable activities (including in the form of charitable assistance, donations), targeted receipts, targeted financing, excluding budgetary funds.

Taxpayers who have received property (including money), work, services within the framework of charitable activities, earmarked receipts or earmarked funding, at the end of the tax period, submit to the tax authorities at the place of their registration a report on the targeted use of the funds received as part of the tax return.

Such a report is sheet 07 "Report on the intended use of property (including funds), works, services received as part of charitable activities, targeted receipts, targeted financing" of the income tax declaration, the form and procedure for filling out which are approved by the Order of the Federal Tax Service of the Russian Federation dated 19.10.2016 No. ММВ-7-3 / [email protected]

In clauses 15.1 and 15.2 of the Procedure for filling out the declaration, it is noted that the incomes indicated in column 7 of the report must be included in the composition of non-operating income at the time when the recipient of such income actually used them for other purposes (violated the conditions for their receipt) (paragraph 14 of article 250 Tax Code of the Russian Federation).

In the situation under consideration, the use of the results of the services began in January 2019, and from the very beginning they were not used in accordance with the purposes indicated by the donor. Consequently, the institution has non-operating income in January 2019.

Clause 1.1 of the Procedure for filling out the declaration provides that sheet 07 is filled out by organizations upon receipt of targeted funding, earmarked receipts and other funds specified in clauses 1 and 2 of Art. 251 of the Tax Code of the Russian Federation, when drawing up a declaration only for the tax period.

Consequently, this sheet is not included in the income tax return for the reporting periods: I quarter, six months, nine months.

Question:

A commercial organization donated 100,000 rubles to a state educational institution. as a gift for the Day of Knowledge. Is the institution required to include this amount in income for tax purposes?

This amount is included in non-operating income on the basis of clause 8 of Art. 250 of the Tax Code of the Russian Federation.

Justification. According to paragraphs. 1 p. 2 art. 251 of the Tax Code of the Russian Federation, when determining the tax base, target receipts for the maintenance of non-profit organizations and their statutory activities, received free of charge from other organizations and (or) individuals and used by the specified recipients for their intended purpose, including donations, are not taken into account.

The amount considered in the question does not apply to targeted receipts, as well as donations, since the donor did not indicate that this was a donation, and also did not indicate the purpose of using the gift.

According to paragraphs. 22 p. 1 of art. 251 of the Tax Code of the Russian Federation, when determining the tax base, income in the form of property received free of charge by state and municipal educational institutions for the conduct of basic activities is not taken into account.

In the situation under consideration, the purpose of the direction of the amount is not indicated, therefore it cannot be said that it is aimed at conducting the main activities.

Consequently, the exemption provided for in paragraphs. 22 p. 1 and p. 1 p. 2 art. 251 of the Tax Code of the Russian Federation, in the analyzed situation is not applicable.

In paragraph 14 of Art. 250 of the Tax Code of the Russian Federation, non-sales income is recognized as income of a taxpayer in the form of property not used for its intended purpose (including funds), which was received within the framework of charitable activities (including in the form of donations).

Since in our case the purpose of the gratuitous transfer of funds has not been determined, this rule is inapplicable.

In paragraph 8 of Art. 250 of the Tax Code of the Russian Federation, non-operating income includes income in the form of property received free of charge, with the exception of the cases specified in Art. 251 of the Tax Code of the Russian Federation.

Thus, in our opinion, the educational institution is obliged to include the named amount in the structure of non-operating income on the basis of clause 8 of Art. 250 of the Tax Code of the Russian Federation.

The home of the disabled has no counter-obligations to CJSC Product-Service.

The transfer of clothing to a home for disabled people does not fall under the definition of sponsorship (clause 9 of article 3 of the Federal Law of March 13, 2006 No. 38-FZ). However, such a transfer is recognized as charitable assistance (Article 2 of the Federal Law of August 11, 1995 No. 135-FZ). Consequently, when transferring property to a home for disabled people, CJSC Product-Service can take advantage of the privilege.

Operation 2

CJSC Product-Service sponsored the All-Russian Children's Drawing Contest and handed over to the organizer of the Contest, the Childhood of Russia non-profit charitable association, valuable gifts for awarding the winners totaling 200,000 rubles.

Tax Code of the Russian Federation, a charitable organization that has received funds or property for charitable purposes does not take them into account when determining the tax base, subject to certain conditions. These conditions include:

1. Organizations that received funds - charitable contributions are required to keep separate tax records of such income and expenses incurred at their expense, as well as amounts of income and expenses from activities related to the production and (or) sale of goods, works, services and property rights, and income and expenses from non-operating transactions.

Sponsorship of a non-profit organization taxation

Debit 76, 99 Credit 86.

Sponsorship

The concept of "sponsorship" assistance is legally enshrined in the Law of the Russian Federation of 18.07.1995 N 108-FZ "On Advertising". In Art. 19 states that "Sponsorship ... means the implementation by a legal or natural person (sponsor) of a contribution (in the form of provision of property, results of intellectual activity, provision of services, performance of work) to the activities of another legal or natural person (sponsored) on the terms of distribution of sponsored advertising about sponsor, his products.

The sponsor has no right to interfere with the activities of the sponsored one. "

Following from the article of the Law, this type of assistance implies the reciprocal provision of advertising services by the sponsor.

According to the order of the Ministry of Health of Russia dated April 18, 2013 No. 229, the competence of the Working Group includes: - interaction with charitable and socially oriented NGOs; - development of proposals and recommendations on the financing of non-profit organizations of charitable programs aimed at providing medical assistance (including drug provision and medical rehabilitation) to patients suffering from severe chronic diseases, citizens with disabilities, orphans and children left without parental care. While awaiting the recommendations of the Working Group, it would be more correct to focus on issues of charity, for which there are already clarifications.

Legal subtleties

Article 251 of the Tax Code of the Russian Federation allows certain types of gratuitous receipts to be exempted from taxation, provided that they are spent in accordance with their intended purpose.

Attention

Therefore, in order for charitable assistance to be mistakenly not considered as sponsorship contributions, you need to carefully read the text of the sponsorship agreement and correctly determine the essence of the contractual relationship, since this affects both accounting and taxation.

Sponsorship contribution in tax accounting Income tax

The Financial Department in Letters dated 01.09.2009 N 03-03-06 / 4/72, dated 26.12.2008 N 03-03-06 / 4/102 indicated: sponsorship contributions (contribution) can be recognized as a payment for advertising and, accordingly, be considered for tax purposes, profits as income from the provision of services for a fee.

The records of the enterprise "Sportlandia" are made:

1. Reflected receipt of funds: Dt 51 Kt 62/2 in the amount of 38,000 rubles;
2. The services rendered were recorded: Dt 62 Kt 90/1 in the amount of 38,000 rubles;
3. The expenses incurred are reflected in the accounting: Dt 90/2 Kt 44 in the amount of 5,000 rubles;
4. The advance payment was offset: Dt 62/1 Kt 62/2 in the amount of 38,000 rubles.

The primary accounting documents are the contract, act, payment forms. Taxation at the recipient of funds When taxed, sponsorship is treated as income derived from advertising services.

Sponsorship and charity are the main financial support for sports, cultural and other events. When a company finances an event, in order to determine taxation, it is necessary to know exactly what kind of assistance is being provided: sponsorship or charitable.
It all depends on the purpose for which the financing is carried out: in advertising or not. Let's consider these nuances in more detail.

What is a sponsor? Based on p.
9 tbsp. 3 of Federal Law 38-FZ of 13.03.06, a sponsor is a person who provides or provides funds for organizing and holding a sports, cultural and other event, for creating and broadcasting a television or radio program, or creating or using any other result of creative activity.

A prerequisite for sponsorship is sponsored advertising, i.e.

Info

- consignment note in the form 1-T, approved by the decree of the State Statistics Committee of the Russian Federation of November 28, 1997 N 78.

In the opinion of the arbitration judges, letters with a request for charitable assistance (resolution of the Federal Antimonopoly Service of the North-West District of 11/17/2005 N A56-11300 / 2005) are sufficient documentation.

Income tax

In accordance with Art. 247 of the Tax Code of the Russian Federation, the object of taxation for corporate income tax is the profit received by the taxpayer. Profit for the purposes of Chapter 25 of the Tax Code of the Russian Federation for Russian organizations is the income received, reduced by the amount of expenses incurred, which are determined in accordance with Chapter 25 of the Tax Code of the Russian Federation.

Personal income tax is necessary for it to pay (issue in kind) income to a taxpayer - an individual.

In accordance with Art. 1 of the Federal Law of August 11, 1995 No. 135-FZ "On Charitable Activities and Charitable Organizations", charitable activities are understood as voluntary activities of citizens and legal entities for disinterested (gratuitous or on preferential terms) transfer of property to citizens or legal entities, including funds , disinterested performance of work, provision of services, provision of other support.

In this situation, charitable assistance is provided by other individuals, the enterprise acts as an "intermediary" who provided places in the checkout area for placing containers for collecting charitable assistance (boxes).