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

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

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

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Key points in the article:

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

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

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

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

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

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

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

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

Low tariffs in the CHI system do not cover the costs incurred for providing medical care. At the same time, there are also problems of inefficient spending in healthcare: unreasonable overpricing in public procurement, inefficient use of human resources. To overcome the shortage of funds, the organization is forced to engage in entrepreneurial activity.

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

What is charity and donation

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

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

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

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

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

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

Are doctors allowed to accept donations?

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

How to make a donation

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

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

Can a doctor be forced to collect donations?

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

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

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

A complete list of duties is given in the order of the Ministry of Health and Social Development of Russia dated July 23, 2010 No. 541n “On approval of the Unified qualification handbook positions of managers, specialists and employees. This section is dedicated to Qualification characteristics jobs in the healthcare sector. Collecting donations is not among the duties of medical specialists.

Example. When does a doctor benefit from a donation?

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

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

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

When a doctor receives money for attracting donations

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

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

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

Such concepts as charity and sponsorship are quite often confused, thereby violating the logic of referring to a potential source of sponsorship. The reason is simple - a request to provide charitable assistance is motivated differently than a request to provide sponsorship funding for a project or event on a reimbursable basis.

Let's compare briefly two definitions from Wikipedia and other sources:

Charity is rendering selfless help those in need of it. A special difference between charity and other types of financing is the free choice by the philanthropist of the time, type and place of assistance. In addition, the composition of such assistance is determined by the benefactor based on his vision of needs, which often means material non-monetary assistance or the provision of services. In part, philanthropy is one of the types of charity.

Sponsorship- this is targeted financial support of an entity (legal entity or individual) for the promotion, implementation of commercial projects of other entities. Sponsorship involves the mutual achievement of goals within the same project, although the goals of the partners, as a rule, differ. Important feature sponsorship - mutual obligations of the parties and the existence of certain conditions, i.e. contractual relationship, in fact - a transaction. Sponsors can be considered business cooperation within the framework of the project, the initiator and organizer of which is one of the parties.

As can be seen from the definitions and follows from practice, charity and sponsorship have only one common aspect - one side provides the other with a certain resource. This is where the similarity ends. For example, within the framework of charitable assistance, as a rule, only the receiving party realizes its goals, with the exception of large-scale socially significant projects. Thus, there is no need to talk about the commercial component in the framework of charitable activities. Businesses are rarely interested in such projects, which can lead to negative results. Applying for gratuitous and unconditional charitable help has nothing to do with sponsorship.

Sponsor agency COMPRED.COM

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

1) Some differences between charity and donation:

Various regulatory documents. Donations are governed by the provisions of Sec. 32 of the Civil Code of the Russian Federation, and charity - also by the special Law of 11.08.1995 N 135-FZ "On charitable activities and charitable organizations";

A charitable transfer is not necessarily gratuitous, and a donation is necessarily a donation;

Miscellaneous transferred objects. Thus, works and services can be performed as part of charity, but cannot be donated. Accordingly, volunteers can only work within the framework of charity, and not a donation contract.

Different goals. The goals of the charitable transfer are specific specific goals specified in paragraph 1 of Art. 2 of Law N 135-FZ, and the purposes of the donation are generally useful, that is, broader and more indefinite;

Various hosts. In particular, the state, political parties and religious organizations cannot accept charitable assistance, but are entitled to accept donations.

2) VAT. The transfer of goods (performance of work, provision of services), transfer of property rights (including donations) as part of charitable activities is not subject to VAT if:

Objects are transferred completely free of charge;

The organization has not waived the VAT exemption;

Assistance has been documented.

The rationale for this position is given below in the materials of the Glavbukh System

1. Article:Benefits for charitable organizations

Charitable organizations also benefit. It is established sub. 12 p. 3 art. 149 of the Tax Code of the Russian Federation. It says that in the territory Russian Federation the transfer of goods (performance of work, provision of services) free of charge as part of charitable activities in accordance with the Federal Law "On Charitable Activities and Charitable Organizations", with the exception of excisable goods, is not subject to VAT *.

However, the courts hold a different opinion, according to which the provision of services within the framework of charitable activities is possible unilaterally without concluding an agreement, on the basis of relevant orders and letters (Decree of the Federal Antimonopoly Service of the East Siberian District of August 18, 2005 No. A58-5044 / 04F02-3966 / 05- C1, West Siberian District dated April 17, 2006 No. F0410064 / 2005 (20874-A27-37)).

Thus, if one adheres to the position set out in judicial practice, it will be enough for the organization to confirm the legitimacy of the application of benefits under sub. 12 p. 3 art. 149 of the Tax Code of the Russian Federation to submit to tax authority appropriate orders and letters confirming the implementation of charitable activities, but such a position will probably have to be defended in court.

Non-profit organizations: legal regulation, accounting and taxation. Elvira Mityukova

2. Article:How to pay income tax, VAT and property tax for a non-profit organization

As in the case of income tax, the obligation to pay value added tax arises only if the NPO is engaged in entrepreneurial activities. From targeted revenues that are not related to payment for goods or works, services sold and used for their intended purpose, VAT does not need to be calculated *.

In addition, if a non-profit organization received non-operating income from these funds, VAT will not need to be transferred.

Is a non-profit organization eligible for VAT deduction? Has, but only if the goods or works are purchased at the expense of commercial activities and strictly used in business. VAT paid to suppliers when purchasing goods, property or works at the expense of targeted funds is not accepted for deduction *.

And the amount of NPO input tax is included in the cost of goods, property or works. This is indicated by subparagraph 1 of paragraph 2 of Article 170 of the Tax Code of the Russian Federation.

Non-profit organizations are eligible for VAT exemptions. All cases are listed in article 149 of the Tax Code of the Russian Federation *. For example, gratuitous transfer of property rights in the framework of charitable activities is exempt from taxation. This is stated in subparagraph 12 of paragraph 3 of Article 149 of the Tax Code of the Russian Federation. Or the implementation of services related to the social protection of the population (subclause 14.1, clause 2, article 149 of the code).

And all the same, if NCOs apply benefits, they must issue invoices, but without the allocated tax amount. Otherwise, the organization should transfer the specified tax to the budget.

When it comes to registration of real estate or other valuable property, it is important to first understand all the intricacies of the transfer of ownership in order to do everything correctly and legally competently in order to avoid all sorts of risks and misunderstandings. There are a lot of methods for the alienation of property, so it is important to take this point into account when choosing the best option, since each of them has its own advantages and disadvantages, and a list of certain restrictions established by the legislation of the Russian Federation. In this regard, citizens are often interested in what are the differences between a gift agreement and a donation. Despite the fact that donation is a kind of gift, there are still some differences between them.

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What is donation

The alienation of property or valuables by donation involves the complete transfer of ownership rights to a third party free of charge. Immediately after the conclusion of the gift agreement, the successor acquires the rights and obligations that are assigned to him as a result of the acceptance of the gift. The agreement comes into force after the registration of the document in the local authorities of Rosreestr.

Characteristic features of the donation procedure

A distinctive feature of the donation is the gratuitousness of the transaction, that is, the assignee becomes the owner of the gift absolutely free of charge. The donor has no right to demand anything from the donee in return - neither Money, no exchange of property, no provision of any services.

As soon as the property rights are transferred to the donee, he can dispose of the gift at his own discretion, regardless of the opinion and wishes of the donor. If the donor, when drawing up a gift agreement, puts forward any conditions in relation to the donee, which he must fulfill in order to receive property as a gift, such an agreement has every reason to invalidate it and cancel the transaction.

Pros and cons of giving

Despite the fact that the fundamental principle of donation is gratuitousness, this method of transferring property rights still has its advantages and disadvantages.

Table. Pros and cons of donation.

Attention! The gift agreement, in the case when it is drawn up by persons not related by family ties, obliges the recipient of the gift to pay personal income tax (PIT) in the amount of 13% of the transaction for residents and 30% for non-residents.

What is a donation

The concept of the term "donation" is defined by the Law of the Russian Federation, namely Article 582 of the Civil Code of the Russian Federation, which states that a donation is isolated form an act of donation, which is burdened with a generally useful goal, that is, it is performed to achieve a specific goal. The transaction agreement clearly defines the intended purpose of the donated valuables, therefore, the property transferred to a third party in this way can only be used for the purposes strictly indicated in the agreement, which causes some inconvenience and limits the successor's possibilities. This feature makes it easy to distinguish between a gift agreement and a donation agreement. Most of the issues related to the latter are regulated by Article 32 of the Civil Code of the Russian Federation, since the very fact of sacrificing property and things is considered a donation.

When a donor makes a donation, as in the case of a donation, the only main principle- gratuitousness. The property is transferred to a third party free of charge. The donor transfers ownership absolutely free of charge and has no right to demand from the assignee any remuneration for the perfect gift.

Attention! If the person making the donation refuses to establish a specific purpose in the contract, then this action will be considered not a donation, but an ordinary gift, since it is the purpose that is the main difference between a donation and a donation.

Article 582 of the Civil Code of the Russian Federation establishes the obligation to determine the intended purpose of donated property only for individuals, and if we are talking about legal entities, they are not obliged to determine its purpose when making a donation, but they can use this opportunity if they wish. At this point, the possibility of determining the intended purpose cannot be regarded as a counter obligation of the recipient of valuables (property, money, securities, etc.). In view of the fact that it is not possible to ignore the generally useful orientation of the donation, this act is performed exclusively at charitable ambushes. This, in turn, led to the fact that the range of eligible subjects for donations was noticeably narrowed.

In case of violation by the recipient of the benefit of its intended purpose, the transaction may be declared invalid with its subsequent cancellation and transfer of the donation object to the former owner. The legislation of the Russian Federation does not provide for and does not exercise control over the fulfillment of the designated purpose established by the agreement, therefore it is more expedient and more logical to consider this issue within the framework of the agreement being concluded. But federal legislation provides for cases when it is allowed to change the originally determined purpose of the donated gift. These are situations where:

• the person making the donation agrees with the need to make amendments and changes to the designated purpose;
• there is no opportunity to use the donation for the purpose specified in the agreement;
• the donor has died (individual) or it has been liquidated/reorganized (legal entity).

If the person who donated property is no longer alive, then the decision to change the appointment can be made exclusively in court.

Characteristics of a donation

Home hallmark the sacrifice of values ​​from donation is the establishment by the donor of the intended purpose for things or rights of claim that he sacrifices in favor of a third party (natural or legal). It is important that the intended purpose of the donation is exclusively of a general benefit.

Attention! Federal law prohibits donations to commercial organizations, since commercial interests and goals cannot be of general benefit a priori, so such a transaction is subject to invalidation and may be canceled.

This article talks about typical solutions legal issues but each case is individual. If you want to know how to solve your particular problem - contact our consultant for FREE!

According to Russian legislation, the donation should always be made in order to meet the needs of:

• social strata;
• the broad masses of the population;
• social organizations and movements.

Regardless of the fact that the recipient of property or things sacrificed is only one specific person - the donee, many should benefit from him. Anyone can be a donor, if he does not belong to one of the categories that, by definition of the Civil Code of the Russian Federation, do not have the right to take part in a gift and donation transaction, namely:

• a minor child under the age of 18;
• disabled citizen;
• confidants of the above citizens.

Paragraph 1 of Article 582 of the Civil Code of the Russian Federation also establishes a circle of those persons who have the right to accept benefits from donors, that is, to participate in a donation transaction:

• subjects of the Russian Federation;
• state;
• religious organizations;
• educational and cultural organizations and foundations;
• charitable foundations;
• public organizations;
• citizens;
• museums;
• budget organizations;
• social security institutions.

This list of subjects is exhaustive, there are no other options, so if the donation agreement is made in favor of someone who does not belong to one of the above categories, it may be considered invalid.

The transaction is a bilateral agreement, so the donor must obtain the consent of the other party, that is, the donee, since as a result of the agreement, the latter, along with the rights to property, receives an encumbrance in the form of an obligation to use it strictly for its intended purpose. If the donee does not agree with the terms, he has full right refuse this benefit and not sign the contract.

To receive a donation, the donee does not need to obtain special permission from anyone (higher organizations, local authorities and etc.). An important condition for drawing up a donation agreement is the specification of the subject of the transaction, that is, what is transferred to a third party free of charge. The criteria for specifying the object of the donation are regulated by paragraph 2 of Article 572 of the Civil Code of the Russian Federation. If the object of the transaction is not sufficiently specifically described in the contract, then it may be declared invalid.

Advantages and disadvantages

According to civil law, a donation is the same transaction involving two parties who sign an agreement that gives them rights and obligations, therefore it also has its advantages and disadvantages.

Table. Pros and cons of donation.

As can be seen, for the donee there are more disadvantages than advantages, since he will also have to fulfill the obligation that arose as a result of the agreement, as well as provide a full account of the use of the benefit transferred to him as a donation.

Important! Despite the fact that a donation is a gratuitous act of transferring property rights, a donation differs from a gift in that it is not regarded as profit and is not taxed, regardless of the relationship between the donor and the recipient.

Key Differences Between Giving and Donating

To understand the difference between a sacrifice and a gift, it is necessary to analyze their similarities and differences according to certain criteria.

Table. Difference between donation and donation.

As you can see, there is not so much difference between donation and donation, since these are two agreements that are almost identical in meaning and content. The main distinguishing factor is that the donated values ​​are a gift with an encumbrance in the form of an obligation to use the property strictly for the generally useful purpose specified by the contract. Unlike giving, donation is always charity.

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IN THE SPOTLIGHT

Sponsorship and charity

practicing accountant

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

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

IMPORTANT IN WORK

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

Donations can be made to citizens, medical, educational institutions, social protection institutions and other similar institutions, charitable, scientific and educational organizations, foundations, museums and other cultural institutions, public and religious organizations, otherwise not commercial organizations in accordance with the law, as well as the Russian Federation, subjects of the Russian Federation and municipalities. The main difference between a donation and a gift agreement is the direction of the will of the parties to achieve some socially useful goal as a result of this donation.

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

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

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

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

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

ORIGINAL SOURCE

Sponsor is a person who provided funds or ensured the provision of funds for the organization and (or) holding of a sports, cultural or any other event, the creation and (or) broadcast of a television or radio program, or the creation and (or) use of another result creative activity.

What is charity?

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

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

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

GOOD TO KNOW

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

Single tax under the simplified tax system

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

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

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

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

As a help, we pass OS objects

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

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

Accounting

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

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

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

"Simplifier" as an intermediary in charity

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

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

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

Considering that the food products donated free of charge will be intended for preparing meals for refugees from Ukraine, that is, for the implementation of targeted activities, we believe that the organization has the right to take into account this assistance third-party organization as targeted funding.