Sponsorship - nine points! How is your normal working day organized? I came to work in the morning. On the table is already a pile of papers on information sponsorship. First of all, I scatter it. By what criteria? I have developed a nine-point scale. Kudos to the event, the hall,

4. Sponsorship as a diversified market offer in the exhibition industry Sponsorship - “one of the types business activities, the main purpose of which is to act for the benefit of both the sponsor and the owner of the assistance. "

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: advertising or not. Let's consider these nuances in more detail.

What is a sponsor? Based on paragraph 9 of Art. 3 Federal law 38-ФЗ dated 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. a company or other person who has received sponsorship funds must mention the sponsor in the advertisement (clause 10, article 3 of Law No. 38-FZ).
Thus, sponsorship can be paid. Those. the sponsor provides financial support, and the sponsored person is obliged to disseminate information about him, which is an advertisement, and the sponsor is an advertiser.

Sponsored advertising, unlike conventional advertising, has its own characteristics. The sponsored person disseminates information about the sponsor himself, and not about his product (goods, services). Moreover, the advertiser can choose any ways to indicate his participation in the event. If the advertisement mentions a product or a trademark, then such advertisement does not fall under the designation sponsored.
The sponsor is not involved in the regulation and control of advertising campaignbecause its purpose is to host an event, not to distribute advertising. Nevertheless, the sponsor can choose the options for disseminating information about him: on banners, banners, light boards, mentioning on TV or radio, etc. emblem or trademark.

What documents should I use for sponsorship?

The relationship between the sponsor and the sponsored on a reimbursable basis is regulated by Chapter 39 of the Civil Code of the Russian Federation. Moreover, the sponsor is the customer advertising services, and sponsored - the performer. Therefore, in the contract sponsorship the sponsor is responsible for financing the event, and the sponsored is responsible for advertising the sponsor. The sponsorship agreement contains the following information:
- place and time of the event;
- the condition for mentioning the organization as a sponsor, including with the placement of a trademark, logo, emblem;
- place of information placement;
- duration promotions;
- method of advertising distribution: visual information (leaflets, flyers, banners, etc.), announcements in the media;
- method of providing assistance: transfer of assistance by the sponsor in cash or in kind.

The contract must indicate how the fact of the provision of services will be confirmed. Most often, in confirming the service, an acceptance certificate is used with the attachment of supporting documents: on-air certificates, layouts of banners or stretch marks, copies of leaflets, etc. acceptance and delivery or consignment note when transferring property.

Sponsorship taxation from the sponsored party.

Features of VAT accounting.

Sponsorship is subject to VAT on the basis of paragraphs. 1 p. 1 of Art. 146 Tax Code, as a paid provision of services. Most often, sponsorship is transferred in advance before the event. The moment of accrual of VAT on advances received is the day of receiving sponsorship in the form of an advance payment (subparagraph 2 of paragraph 1 of article 167 of the Tax Code of the Russian Federation). VAT on prepayment is calculated at the estimated rate of 18/118.

After the completion of the event, the contractor again determines the tax base for VAT in the period of service provision and calculates the tax amount at the regular rate. At the same time, the prepayment amount is accepted for deduction. In addition, VAT related to the supplier of advertising services is also deductible.

Income tax from the sponsored party.

If the organization uses the accrual method when calculating income tax, then the sponsorship donated in advance is not the recipient's income (subparagraph 1 of paragraph 1 of article 251 of the Tax Code of the Russian Federation). The moment of receipt of income from sponsorship is the date of implementation of services (clause 3 of article 271 of the Tax Code of the Russian Federation).

Thus, the determination of income tax occurs at the recipient at the time of signing the act of rendering services. In addition, the costs include the costs associated with the implementation of advertising services (Article 252 of the Tax Code of the Russian Federation).

Example 1.

LLC "Executor" is planning to hold a sports event. He finds a sponsor, which is LLC "Advertiser". On the basis of the agreement concluded between the parties, the sponsor undertakes to provide assistance in the amount of 1,770,000 rubles. (including VAT 270,000 rubles), and the advertiser, for its part, disseminates information about the sponsor by broadcasting television and radio broadcasts, and by placing information on billboards at the stadium. The sponsor provides assistance in cash by transferring to the advertiser's current account in the form of 100% prepayment. Services for the placement of advertising about the sponsor from suppliers amounted to 424,800 rubles. (including VAT 64,800 rubles), services for organizing the competition - 1,168,200 rubles. (including VAT 178,200 rubles). All operations have supporting documents.

How do I track sponsored party sponsorship?

1. Received an advance payment from the sponsor

D-t 51 K-t 62-2 \u003d 1,770,000 rubles.

2. Reflected VAT on received advances

D-t 62-2 (76av) K-t 68 \u003d 270,000 rubles (1,770,000 * 18/118)

3. We reflect the accrual of income at the time of signing the acceptance certificate of the services provided

D-t 62-1 K-t 90.91 \u003d 1,500,000 (1,770,000 - 270,000)

D-t 90, 91 K-t 68 \u003d 270,000 rubles.

5. The contractor takes into account the costs of organizing the event

D-t 20, 23, 26, 44, etc. Set 60, 76 \u003d 1,350,000 rubles. (424 800 - 64 800 + 1168 200 - 178 200)

6. Reflected VAT on services received

D-t 19 K-t 60.76 \u003d 243,000 rubles. (64 800 + 178 200 rub.)

7. Reflected deduction of VAT from the services of advertising providers and from prepayment in the total amount of 513,000 rubles. Incl.

D-t 68 K-t 19 \u003d 243,000 - accepted for deduction of input VAT from the services of advertising providers

D-t 68 K-t 62-2 (76av) \u003d 270,000 rubles. - accepted for deduction of VAT from prepayment

8. D-t 62-2 K-t 62-1 \u003d 1,770,000 rubles. - prepayment was written off at the time of signing the act

Sponsor taxation

Income tax: accounting features.

In accordance with paragraphs. 28 p. 1 of Art. 264 of the Tax Code of the Russian Federation, sponsorship assistance is reflected in the composition of other expenses (letters of the Ministry of Finance of the Russian Federation No. 03-11-04 / 2/58 of 03/27/08 and No. 03-03-04 / 2/201 of 05.09.06).

The sponsor's expenses can be non-standardized and standardized (letter from the UMNS in Moscow dated 07.19.04 No. 21-09 / 47989). It all depends on the terms of the contract.

Expenses that are included in the sponsor's other expenses in full:

Advertising expenses through the media (advertisements in newspapers, magazines, radio and television programs, etc.) and through telecommunication networks (letter of the Ministry of Finance of the Russian Federation No. 03-03-04 / 2/201 dated 05.09.06);
- Manufacturing costs outdoor advertising, incl. light, advertising stands and billboards;
- Expenses for the production of printed advertising publications: brochures and catalogs, which contain information about goods, works, services, trademarks and service marks, or about the organization itself.
Standardized expenses for profit tax purposes are recognized in the amount of not more than 1% of the proceeds from the implementation of the sponsor's activities. These include:
- the cost of manufacturing or purchasing prizes for delivery during the event.
- expenses associated with mentioning the sponsor verbally or by means of the image of his trademark on sports equipment, uniforms of athletes during sports competitions (letter of the Ministry of Finance of the Russian Federation of 03/27/08 No. 03-11-04 / 2/58);
- other types of advertising that are not classified as non-standardized.

If the act on the provision of advertising services indicates only the total amount for sponsorship without decoding the costs, and it was stated in the contract that advertising costs can be both standardized and non-standardized, then the entire amount of costs should be reflected in the form of standardized costs.

What documents confirm the sponsor's advertising expenses? These should be expenses that are directly attributable to the sponsoring company. For example, analytical calculations, marketing research, the order of the head to conduct an advertising campaign, etc.

If the sponsor uses the accrual method of determining revenue, then the amount of financial assistance is included in the expenses in the period when they were made. This is confirmed by the date of the acceptance certificate of services or after the promotional event (clause 1 of article 272 of the Tax Code of the Russian Federation).

Sponsor Value Added Tax

Upon receipt of an advance payment (meaning paid sponsorship) in cash, the sponsored person issues an invoice for this amount, on the basis of which the sponsor has the right to deduct VAT (clause 12 of article 171 of the Tax Code of the Russian Federation). In this case, it is necessary for the sponsor to fulfill several conditions in the confirmation:

The advance payment must be provided for by the contract;
- the sponsor must have a payment document for the transfer of funds as an advance payment (clause 9 of article 172 of the Tax Code of the Russian Federation).

When transferring sponsorship in the form of property, in the opinion of the Ministry of Finance, the deduction of VAT from the prepayment is illegal, since the customer does not have a payment order (letter No. 03-07-15 / 39 dated 06.03.09).

In arbitration practice, there are cases when VAT on prepayment in a non-cash form is also lawful (Resolution of the Ural District No. F09-5136 / 11 of 09/14/11).

After registration of documents on the final performance of the service (signing of the act on the provision of services) in the presence of an invoice, VAT is accepted for deduction (clause 1 of article 172 of the Tax Code of the Russian Federation) At the same time, VAT on prepayment must be restored (subparagraph 3 of paragraph 3 of article 170 of the Tax Code of the Russian Federation).

To what extent can VAT be accepted for deduction: in full or according to the standard? Arbitration practice assesses the situation differently. Some believe that VAT is accepted only according to the norm, referring to par. 2 p. 7 art. 171 of the Tax Code of the Russian Federation and the letter of the Ministry of Finance of the Russian Federation No. 03-07-11 / 285 dated 06.11.09 (Resolution of the Ural District No. F09-746 / 06-C2 dated 20.02.06).

Others support taxpayers, referring to the fact that paragraph 7 of Art. 171 of the Tax Code of the Russian Federation relates only to a certain type of expenses: travel and entertainment expenses. For other types of expenses, standards are not provided for by law. Referring to this circumstance, VAT on advertising costs can be deducted in full, which is proved by the resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation No. 2604/10 dated 06.07.10.
The topic of deducting VAT on advances for sponsorship is a problematic one, and disputes with officials, most likely, cannot be avoided.

Example 2.

Let's take the conditions of example 1. The sponsor transfers the entire amount in full as an advance payment. The contractor issues an invoice to him in advance and on its basis the sponsor makes the following entry:

D-t 91 K-t 51 \u003d 1,770,000 rubles. - sponsorship is listed from the current account

D-t 68 K-t 76-av \u003d 270,000 rubles. - accepted input VAT from advance

After signing the act of services rendered, the sponsor makes the following entries:

D-t 99 K-t 68 \u003d 270,000 rubles. - VAT charged on sponsorship services.

D-t 76-av K-t 68 \u003d 270,000 rubles. - VAT refunded from the advance payment

Transfer of sponsorship with finished products or goods

In practice, the sponsor often provides assistance not in money, but in property or goods. In this case, in addition to other documents, the parties conclude an agreement on offsetting counter obligations. Such an agreement is a transaction for the sale of goods from the sponsor and advertising services from the sponsored party.

VAT from sponsor

The sponsor's VAT is charged on the date of shipment of the goods (subparagraph 1 of paragraph 1 of article 167 of the Tax Code of the Russian Federation). The tax base for VAT is the amount of this shipment itself (clause 2 of article 154 of the Tax Code of the Russian Federation). VAT deducted from the sponsored party based on the invoice is accepted according to the general rules.

Income tax from the sponsor

The transfer of finished products as sponsorship is taken into account as a tax base for income tax. Revenue is considered to be revenue from ordinary sales (excluding VAT) and is reflected as income at the time of shipment (clause 3 of article 271 of the Tax Code of the Russian Federation).

If the income is received in kind, then its amount is determined based on the transaction price. Simply put, the income from sponsorship is income calculated at the usual selling price of finished products without VAT (clauses 4 and 6 of article 274 of the Tax Code of the Russian Federation). Income can be reduced by the amount of expenses associated with the sale of these products.

Example 3

The organization produces cars and sponsors the rally. In the form of sponsorship, finished products - cars in the amount of 3 pieces. The cost of cars is 1,062,000 rubles, incl. VAT 162,000 rubles. The performer disseminates information about the sponsor on TV and on billboards at the time of the rally. The cost of one car is 250,000 rubles. The cost of cars is determined in the agreement between the parties and is equal to the price of their sale (300,000 rubles). Cars are handed over in the month of the event.

We reflect the income from the sponsor

D-t 62 K-t 90 \u003d 1,062,000 - the sale of cars is reflected

D-t 90 K-t 68 \u003d 162,000 VAT was charged on the transferred vehicles

D-t 20, 23, 25, 26, 44 K-t 60, 76 - costs for the purchase of spare parts for cars and
pr. costs associated with the production of cars

D-t 90 K-t 20 \u003d 750,000 rubles (250,000 * 3) - the cost of cars is determined

Thus, in the tax accounting of the sponsor, the taxable base for profit will be calculated as follows:

1,062,000 - 162,000 - 750,000 \u003d 150,000 rubles.

Sponsorship and charity: what's the difference?

The law does not prohibit sponsorship from being provided free of charge, i.e. no counter-obligations. Sponsorship can be provided free of charge only for certain events defined in clause 9 of Art. 3 of Law No. 38-FZ.

But gratuitous assistance is not always charitable, but only if it is provided to a non-profit organization or an individual for the purposes specified in paragraph 1 of Art. 2 of Law No. 135-FZ. If the recipients of sponsorship are commercial organizations, political parties, movements and others, then the sponsorship will not be charitable (clause 2 of article 2 of Law No. 135-FZ). With gratuitous sponsorship for such purposes, gratuitous sponsorship takes place.

Taxation of charity and gratuitous sponsorship.

Income tax.

Expenses in the form of charity by transferring property or earmarked funds to non-profit organizations are not involved in determining the taxable base for income tax (clauses 16 and 34 of Article 270 of the Tax Code of the Russian Federation), since the purpose of such operations is not to generate income (clause 1 of Article 252 Tax Code of the Russian Federation). Thus, for the sponsor, both charitable and gratuitous sponsorship do not reduce taxable profit.

Features of VAT accounting.

Based on pp. 12 p. 3 art. 149 of the Tax Code of the Russian Federation, operations for the free transfer of goods (except for excisable goods), the performance of work, the provision of services, the transfer of property rights for the purpose of charitable activities VAT is not levied if assistance is provided for the purposes specified in Art. 2 of Law No. 135-FZ.
In addition, supporting documents are required for a charitable organization. Otherwise, charitable aid may be questioned by the tax authorities and subject to VAT.

Thus, in order to confirm charity, it is necessary:

Confirm the charitable nature of the event;
-provide supporting documents.

The documents confirming charity are:

Agreement for royalty-free transfer goods, performance of work, provision of services within the framework of the provision of charitable activities;
- Copies of documents confirming the registration of the transferred property or funds with the beneficiary;
- Acts or similar documents confirming the intended use of goods, works, services received as charity.

It should be borne in mind that in the case of providing gratuitous sponsorship, which is not a charity, the sale of goods for these purposes is subject to VAT (Article 146 of the Tax Code of the Russian Federation). If transmitted cash, then such expenses are not subject to VAT (subparagraph 1 of paragraph 3 of article 39 and subparagraph 1 of paragraph 2 of article 146 of the Tax Code of the Russian Federation).

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The relationship between the sponsor and the kept woman: who owes whom and what

How Does a Sponsor-Kept Relationship Work?

To become a kept woman in modern world - there is nothing unusual and for many - shameful. This is not prostitution, when the body is sold, and it does not mean being the mistress of a married man - when emotions and hopes for a "bright joint" future govern the relationship.

To be is to receive material benefits for paying attention to a man, delighting him with your natural beauty, intelligence, good mood and at the same time not pestering him. And all this is not as simple as it seems at first glance.

So, how does the relationship between the sponsor and his kept woman work?

Acquaintance

Usually, sponsors are men who are quite or very successful in business or politics, while absolutely unhappy in their personal lives. They are either never married, divorced, or tired of marriage, but at the same time are not ready to end the relationship for all sorts of reasons.

Such wealthy entrepreneurs crave love and care, but very often they are afraid that no girl will see a real person in them, and will only pay attention to their wallet. Or they are so obsessed with problems at work that they are not ready to listen to the constant reproaches about the lack of attention from an ordinary woman.

Therefore, they resort to relationships with kept women. And they are immediately ready to pay to be seen as a person (no matter how cynical it may sound), to always be greeted in a good mood, to be listened to carefully, to be kind to them, but at the same time not annoyed by whims, hysterics or naive hopes response to emotions.

Sponsors and kept women find each other through special ones. Usually, girls themselves write to men, having previously familiarized themselves with their profiles and requirements for a girl.

Costs

Men often immediately write what they need - intimate relationships for N-th amount or a girl for going out and pleasant communication. Girls who want to become kept women need to be careful, since under the guise of a sponsor, a fraudster who has not a penny in his heart can be hiding.

Initially, a man's remuneration is low - for spa services, manicure, etc. But with the growth of mutual trust, the amounts also grow - they can range from $ 800 to $ 20,000 per month, depending on the sponsor's status.

Emotions and sex

A true sponsor with a high income will never treat a girl like a thing or a product. On the contrary, he will call her "beloved" and not deny her anything, only if the girl does not sit on her neck.

The intimate side of a relationship is usually discussed initially. Often, men still on sites for finding kept women indicate how many times a week they will need sex, and whether it will be at all.

It so happens that a man is looking for a kept woman who is ready for sex, only for a few evenings. And it also happens that the sponsor can date a girl for several months and only then go to sex.

Other partners

If he finds out that a girl has other men - especially his competitors or business colleagues - it can infuriate him, and the girl will lose her sponsor.

However, not all sponsors are so strict - they may not accept a girl's relationship with other sponsors, but at the same time they do not mind that she was building a relationship with an ordinary guy.

One way or another - all the little things in the relationship "sponsor-kept" should be discussed initially.

The end of the relationship

A relationship with a sponsor cannot last forever - a man can simply "tie up" with this, or he gets tired of a particular girl. Because in order not to be sidelined, the kept woman must grow - get an education or build a business while there is an opportunity.

Other helpful articles

How to behave on a first date with a kept woman: 5 tips for sponsors

The first date is defining. It is this that will create a general impression of each other and help to understand whether your ...

On the VKontakte social network, it turns out that communities are very popular for finding permanent relationships for money. If you type in the word "Kept women" in the search bar of the site, you can see dozens of similar publics, and the number of subscribers of some of them exceeds 10 thousand people. In such groups, women are looking for sponsors, that is, men who are ready to pay for an easy and pleasant relationship. In turn, representatives of the stronger sex offer money in exchange for regular sex and the absence of claims from the lady. A cursory analysis shows that on the New Year's Eve, the number of advertisements from women increased slightly: many of them had expired their apartment rental contracts, and the "kept women" were looking for people who would not be willing to help pay rent for free. The Village decided to study this phenomenon and understand why thousands of girls are looking for sponsors, and sponsors for kept women.

Dmitry is 26 years old, he is tall, fair-haired, with a small beard and a silver earring in his left ear. When traveling, the young man wears a bandana or cowboy hat, camouflage pants and sweatshirts with a hood. On his VKontakte page there are hundreds of photographs: Morocco, India, Sri Lanka, Spain, Elbrus. In the group “I am looking for a sponsor a mistress of a kept woman” (without commas) Dmitry writes that he is ready to become a sponsor for a student: “I'm tired of the script of the relationship itself. You still have to sponsor one way or another, but instead of cash, money is invested in restaurants, gasoline, surprises, and a waste of time and attention. I would like to simplify everything: I give money and get what I want without the disadvantages of relationships (betrayal, brainwashing, etc.) " (The author's spelling and punctuation have been preserved.)

IN social networks - dozens such groups, and tens of thousands of users are subscribed to them. Of course, there are many in the communities who seek or offer only sex. For example, almost every day a laconic request for a meeting in a car in Mitino is published by a desperate anonymous man from the north-west of Moscow. In addition, viewing some of the ads became very educational for the editors, which seemed to be out of touch with many euphemisms from the world of sex. But the main objective such groups - after all, not looking for sex for money. He offers financial help, she offers sexual and emotional intimacy.

Dmitry is one of the few who does not hide his face in a community where most of the members are faceless anonymous men and glossy busty blondes with fake accounts. He explains his desire to buy a relationship by the fact that he does not want anything serious: “I dated a girl for two and a half years, and it did not end with anything. An ordinary relationship is the same sponsorship, only, in addition to money, nerves, time and attention are wasted. With a kept woman, I will spend less, but they will not fuck my brain, take offense and try to remake ”. Dmitry says that he is ready to spend 5-10 thousand rubles for one meeting with a suitable girl ("In appearance, weakness in front of brunettes with brown eyes, an athletic figure and piercings on the navel. The younger the girl, the less bile and cynicism in her") 5-10 thousand rubles. The young man emphasizes that when calculating this amount, he also takes into account his external parameters. “I’m not a 45-year-old fat pig with a nuclear war on my face,” he explains. He ends our conversation with an intimate sentence: "And sex?"

Social networks are not the only platform for finding a sponsor or a kept woman. There are a lot of specialized sites and agencies on the Internet, many of which not only offer their services, but also explain in detail to clients the format of such relations. “THIS IS NOT A NOVEL AND NOT LOVE,” says one of the resources in capslok. "The foundation of this relationship is your needs and your willingness for a long-term relationship on a financial basis." Simply put, we are talking about a long-term relationship in which money deprives a girl of the right to a claim or a tantrum, and a man - a headache from female troubles.

To avoid the hassle that inevitably accompanies any romance, sponsoring agencies offer to conclude a contract with the prescribed duties and responsibilities of each of the parties. When choosing a girl, men are advised to be extremely cynical. “The woman kept should create a feeling of maximum visual and spiritual comfort. You pay not for a person, but for the most harmonious replenishment of what you lack, ”says an explanation on one of the sites. The agency proposes not to confuse such a girl with a wife, mistress, girlfriend or capricious daughter. She “does not need to ask, wait, understand, accept, seduce, seek,” she just needs to pay regularly.

In a community where men are expected to be of a certain level, predictably there are many fakes. So, Alexander - a fit 26-year-old brunette with a Hollywood smile in the photo - claims that he is ready to spend up to a million rubles a month on the maintenance of a girl "who will be a thing for the grandmother." When asked about his occupation, Alexander replies that he owns oil facilities all over Russia. "Igor Ivanovich?" - the first thought that comes to mind after such a story.

A more realistic story seems to be the story of 40-year-old Alexander, who publishes an ad on VKontakte looking for a companion: “I'll take a beautiful girl for maintenance! I will help with housing! Youngsters, by! " In a conversation with The Village, he says that the relationship with his wife is not the same and he "would have kicked her out long ago." At the same time, Alexander does not get divorced so as not to injure the children. “In the 15th century, courtesans appeared in Italy, they were very educated, and they were treated with respect. I'm not just looking for a girl for sex, I need one with whom I can talk on different topics, ”explains the potential sponsor. He does not disclose the scope of his occupation, but claims that he lives in a closed village. The former kept woman, according to Alexander, lived in his apartment in Moscow and received a car as a gift.

Ordinary relationships - the same sponsorship, only, in addition to money, nerves, time and attention are wasted.
I'll spend less with a kept woman, but they will not fuck my brain, take offense and try to remake

Sergei Babin, head of the Department of Psychotherapy and Sexology at the Mechnikov North-West State Medical University, associates the desire to have a relationship in exchange for money with mental trauma. “Behind this practice is the fear of intimacy, the fear of true, deep relationships and feelings,” the expert explains. - Closeness is always openness, demonstration of one's own feelings. Any openness is vulnerable, because we open to another person different sides of our soul - positive, negative, shameful, and this can be dangerous.

It is the fear of intimacy and real relationships that we try to camouflage with such surrogates. " According to the expert, this also applies to girls who do not buy, but sell relationships.

True, if the so-called sponsors willingly talked about their motives and needs, then potential kept women for the most part refused to make contact. So, the girl Yulia, in response to quite correct questions, simply repeated several times that she is not a prostitute. However, she added that she was looking for a close, but wealthy person for a long-term relationship.

A few well-groomed blondes also left unanswered a request to tell about themselves. But in search of the so-called kept women, The Village correspondent came across a lot of women's stories in the style of life Russian TV series on federal TV channels. So, 28-year-old Elena, a cook from the Primorsky Territory, is looking for an “adequate man”: “Mountains of gold and trips abroad are not necessary, parties and chic restaurants - too. I am for calm quiet evenings at home or walking in the park, ”says Elena. According to the girl, she is counting on financial assistance only in case of moving to another city and explains: “Money is just pieces of paper”. Elena decided on the status of a kept woman ("You can also have a married man") due to the fact that the usual serious relationship does not add up. After the divorce, she left two children. “Simple Russian men don’t need me, everyone is looking for without children, with a car, without problems and worries,” the girl is sure.

In turn, 25-year-old Yulia from Ukraine lives in Moscow and works as a nurse. She has dyed black hair, a broad face and an open smile. On her page in "VKontakte" she published a poem:

Quietly I'll go to church. I'll light a candle for the family.

Quietly ask God: Take care of them, I pray.

But I don’t ask for myself, and I don’t dare to ask.

Thank you, Lord, for all that I have.

Julia decided to find a sponsor when money was urgently needed. “My mom is a disabled person of the 3rd group. From time to time I have to stay in the hospital, that's why I decided, ”the girl says. Many responded to her announcement, but she has not yet met with anyone. “I was never able to overcome myself and my upbringing, and there were many suspicious men,” says Yulia. As it is written on one of the sites for finding partners for money, "in our country, which is struggling to claim deep spirituality, there was no place to understand such base motives, which are guided by kept women and their owners."