Accounting and taxation of sponsorship contributions received by ano. Tax memo for benefactors Accounting for sponsorship in non-profit organizations

Charitable assistance is a type of financial and non-financial support for 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 in certain period their development come to charity. 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 Russian Federation governed by (), (), Federal Law of 08/11/1995. 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 (free of charge 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 money, 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;
  • preparing the population for overcoming the consequences of natural disasters, environmental, industrial or other disasters, for the prevention of 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, preventing social, national, religious conflicts;
  • assistance in strengthening the prestige and role of the family in society;
  • promoting the protection of childhood, motherhood and fatherhood;
  • assistance in activities in the field of education, science, culture, art, enlightenment, spiritual development of the individual;
  • promotion of activities in the field of prevention and protection of the health of citizens, as well as promotion healthy way life, improving the moral and psychological state of citizens;
  • promoting activities in physical culture and sports (excluding professional sports);
  • security environment and animal protection;
  • protection and proper maintenance of buildings, objects and territories of historical, religious, 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 juvenile delinquency;
  • promoting the development of scientific and technical, artistic creation 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 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 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, 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 activity)."
  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 the 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 funds net profit... In this regard, organizations are not exempt 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 paragraph 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 benefit 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. General order recognition of expenses in accounting is established (hereinafter - 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 divided 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, the transfer of donations will be reflected in the accounting of the organization 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 the 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 declaration. 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 case of gratuitous performance of work, provision of services) within the framework of charitable activities, code 1010288 is provided.

Charitable activities of individuals and personal income tax

The tax legislation of the Russian Federation also supports philanthropists - individuals... Article 219 of the Tax Code of the Russian Federation stipulates that philanthropists have the right 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 a social tax deduction in an amount equal to this assistance. That is, he will receive from the budget part of the personal income tax (personal income tax) 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 reduction in personal income tax if they provide gratuitous assistance to organizations whose activities have a social focus. So, according to paragraphs. 1 p. 1 art. 219 of the Tax Code of the Russian Federation The 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 (to carry out activities provided for 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 emergency situations , 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 30.12.2006 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 specified foreign persons and international organizationscreated on the territory of the Russian Federation. Thus, if financial assistance was provided to branches and representative offices russian organizations, it will not count towards the 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 and financial departments (see 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 charitable donation must be done in cash.

Arbitration courts hold 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 gift of a thing or right for generally useful purposes."

In accordance with Art. 1 of the Federal Law N 135-FZ “charity means the charitable activities of citizens and legal entities for disinterested (gratuitous) transfer of property to citizens or legal entities, including funds, disinterested performance of work, provision of services, provision of 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 use the social deduction. At the same time, the remainder of the social tax deduction for charity for next year is not portable. It remains unused.

Example: Citizen A. in 2016 donated 200,000 rubles for the statutory activities of a religious organization. They also received charitable assistance from 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 amounted to 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 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 (percent) from 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 the transfer of money for charitable purposes with the bank's mark of execution. When filling out a payment order in the field "purpose of payment" it is necessary to 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 also 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 a document in 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 cash desk of the organization to which he provides financial assistance, then the confirmation document will be a receipt for the receipt order indicating the purpose of using the funds contributed. For example: "Charitable assistance for sports events."

Charity of legal entities to funds

Among Russian businessmen, it is more often practiced to provide assistance not directly 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 driven 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 annually submit reports to the tax authorities on the expenditure of funds received as part of charitable contributions. If the Federal Tax Service considers such expenses to be inappropriate for the statutory goals, then all funds received will be recognized as the fund's income subject to taxation. 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 its own profit, if the taxpayer applies common system taxation. 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 a taxpayer's right to receive social tax deduction in the amount of donations.

By general rules social tax deduction for charity is provided to the taxpayer on the basis of his written application to the tax authority at the place of residence after the end of the tax period. In the application, you must indicate your bank account number 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 benefits 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 using those limited benefits that benefactors are entitled to.

"Autonomous organizations: accounting and taxation", 2009, N 11

To carry out their activities, ANOs receive funding from various sources. Today we will tell you about sponsorship contributions, the recipients of which are often non-profit organizations, including autonomous ones, which hold various public events (sports competitions, theatrical performances, exhibitions). How to reflect on invoices accounting sponsorship fees? Should they be taken into account for profit tax purposes? You will find answers to these and other questions in this article.

What is sponsorship?

The current legislation does not provide for the concept of "sponsorship". At the same time, there is the concept of "sponsor". In accordance with paragraph 9 of Art. 3 Advertising Laws<1> a sponsor is a person who provided funds or provided funds for the organization and (or) holding of a sports, cultural or any other event, the creation and (or) broadcasting of a television or radio broadcast, or the creation and (or) use of another result creative activity... Since the definition does not indicate that, in response to the provision of funds, the sponsored should be provided with services for the distribution of advertising about the sponsor, we draw the following conclusion: sponsorship can be paid and free of charge.

<1> Federal Law of 13.03.2006 N 38-FZ.

So, ANOs can receive sponsorship contributions free of charge, for example, for the conduct of statutory activities. In this case, the contract does not provide for a reciprocal obligation of the receiving party to distribute advertising about the sponsor. Moreover, such assistance can be regarded as charitable if it meets one of the goals listed in paragraph 1 of Art. 2 of the Law on Charitable Activities and Charitable Organizations<2>.

<2> Federal Law of 11.08.1995 N 135-FZ.

Let us dwell in more detail on the paid sponsorship agreement. The Law on Advertising (Clause 10, Art. 3) provides another definition that should interest us. We are talking about sponsored advertising. It recognizes advertising that is distributed on the condition that it must mention a certain person as a sponsor. Based on these concepts, we can conclude that paid sponsorship is the relationship between the sponsor and the sponsored person, in which they act as an advertiser and an advertising distributor.

Sponsorship contribution in accounting

The main question in accounting for sponsorship contributions is how to classify them: as earmarked funding or commercial income of the ANO? As noted by the Ministry of Finance, the sponsorship contribution is not a charitable donation, it has a targeted nature and implies reciprocal obligations of the parties to provide advertising services (Letter dated 01.09.2009 N 03-03-06 / 4/72). A similar opinion is expressed by the courts.

Thus, the Ninth Arbitration Court of Appeal (Resolution of 10.06.2009 N 09AP-8442/2009-GK) noted: based on the terms of the contract concluded by the parties and Art. 3 of the Law on Advertising, sponsorship has a reimbursable nature. The criterion for recognizing sponsorship assistance is the provision of funds for certain events. Thus, an event sponsorship agreement has the legal nature of a paid service agreement, according to which the performer undertakes to provide services at the request of the customer (perform certain actions or carry out certain activities), and the customer undertakes to pay for these services. Thus, the sponsorship fee is a payment for advertising. This point of view is not new (see, for example, Resolution of the Federal Antimonopoly Service of the Moscow Region No. KA-A40 / 4424-08 of 05/27/2008).

Based on the foregoing, the sponsorship contribution received under a compensated contract must be included in the accounting records in the income from the implementation business activitiesrelated to the provision of services for the distribution of advertising about the sponsor.

Example. Autonomous non-profit organization in accordance with the terms of the agreement, a sponsorship fee of 200,000 rubles was transferred in October 2009, for which the organization must advertise the sponsor within the framework of a sports event in December 2009. Advertising expenses amounted to 100,000 rubles. (without VAT).

In the accounting of ANO in terms of sponsorship, the following entries will be made:

Contents of operation Debit Credit Amount,
rub.
In October 2009
ANO's account received sponsorship contributions 51 62 200 000
VAT charged
(200,000 rubles x 18/118)		 76-AB 68-2 30 508
December 2009
Reflected the costs associated with the provision
services for the distribution of advertising about the sponsor		 20 (26) 10, 60,
69, 70 		100 000
Services were provided for the distribution of advertising about
sponsor		 62 90-1 200 000
The costs associated with the provision of services for
distribution of advertising about the sponsor, included
in the cost of services		 90-2 20 (26) 100 000
VAT charged on the provision of services 90-3 68-2 30 508
VAT charged earlier has been restored 68-2 76-AB 30 508
Revealed the result from the provision of sponsorship
services
(200,000 - 100,000 - 30,508) rubles.		 90-9 99 69 492

The accountant should clearly distinguish between what kind of assistance is provided: sponsorship or charitable. Therefore, in order to mistakenly disregard charitable assistance 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, profit as income from the provision of services for a fee. At the same time, in both Letters, attention is paid to accounting in the composition of targeted non-taxable receipts of donations received by a non-profit organization.

Officials acknowledge that the sources of the formation of the property of a non-profit organization may be, among other things, voluntary property contributions and donations (Art.26 of the Law on Non-Commercial Organizations<3>). For the purpose of taxation of profits, targeted receipts for the maintenance of NPOs and their conduct of statutory activities, received free of charge from other organizations and (or) individuals and used by the specified recipients for their intended purpose, are not taken into account, according to the list of such receipts established by clause 2 of Art. 251 of the Tax Code of the Russian Federation. The closed list provided in the specified paragraph includes, in particular, the entrance fees made in accordance with the legislation on non-profit organizations, membership fee, share contributions, donations recognized as such in accordance with the Civil Code. Sponsorship contributions are not included in the list of NPO's specified income, which is not subject to income tax. If sponsorship fees correspond to the concept of donations, then they should not be included in tax revenues. Example- Resolution of the FAS SZO dated 08.08.2008 in case N A56-13732 / 2007. The arbitrators assessed the terms of the sponsorship agreement and found that the museum did not incur any counter-costs to fulfill the obligations of the agreement (except for granting a separate status to the sponsor). The tax authority did not provide evidence of the institution's provision of advertising distribution services to its sponsor, so the court did not consider the proceeds to be revenue for services, but attributed it to non-taxable earmarked receipts. Thus, in this situation there was a donation, not a sponsorship.

<3> Federal Law of 12.01.1996 N 7-FZ.

Under an agreement on sponsorship, an NPO within the framework of its statutory activities (organizing and holding certain events) undertakes to carry out advertising campaign sponsor. That is, the sponsorship fee is a payment for advertising, and not donation property, as in the case of a donation. In support of this position, the financiers in the Letter of December 26, 2008 N 03-03-06 / 4/102 refer to judgment - Resolution of the Federal Antimonopoly Service of the Ministry of Defense of 05/27/2008 N KA-A40 / 4424-08. If the sponsoring organization recognizes the funds of sponsorship as advertising expenses, these receipts from the sponsored organization can be recognized as income from the provision of services and taken into account for the purpose of taxation of profits in the established Chapter. 25 of the Tax Code of the Russian Federation in the order (that is, as part of taxable income).

If ANO receives sponsorship contributions (and not donations) and takes them into account as taxable income, it, accordingly, has the full right to reduce these incomes for expenses related to advertising of the sponsor and its activities. for example, in the Resolution of the Ninth Arbitration Court of Appeal dated 06/11/2008 N 09AP-5273/2008-AK it is noted: NCO lawfully took into account the costs associated with organizing and holding events during which advertising was carried out in fulfillment of contractual obligations with the sponsor. Without incurring specific costs for organizing and conducting these events, it would be impossible to advertise sponsors. The fact that it is impossible to determine the exact amount of expenses for the implementation of sponsorship advertising from the agreements concluded with sponsors does not give tax authorities the right not to recognize the expenses of NPOs in reducing the income from sponsorship.

Value added tax

Recall that the object of VAT is the sale of goods (works, services). On the one hand, the funds received from the sponsor are not related to the sale of goods (works, services), on the other hand, they can be regarded as an advance payment for advertising services. Therefore, they need to charge VAT.

Please note that sponsorship as a payment for advertising is not subject to paragraphs. 12 p. 3 art. 149 of the Tax Code of the Russian Federation. According to this subparagraph, the transfer of goods (performance of work, provision of services) is not subject to VAT on the transfer of goods (performance of work, provision of services) free of charge within the framework of charitable activities. At the same time, if there is no evidence that the ANO provided any services to the sponsor, including of an advertising nature, within the framework of the sponsorship contribution agreement, the organization may not tax such contributions if they can be classified as assistance provided for charitable purposes<4>.

<4> See Resolution of the Federal Antimonopoly Service on November 10, 2005 N A55-2057 / 2005-29.

Assuming that sponsorship is taxed, the ANO can benefit from a VAT deduction for the costs incurred through this assistance. It should be remembered that the social services of many ANOs are not subject to VAT. The implementation of taxable and non-taxable operations obliges the organization to keep separate accounting records for this tax, but even in this case, the ANO is not insured against the claims of tax authorities on the issue of VAT refunds.

Let us refer to the Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation of 03.03.2009 N 13708/08. According to the results of a desk audit, the tax authorities recognized the lawful application of tax deductions for VAT paid to suppliers of advertising products, but they did not agree with the deduction of tax amounts paid when purchasing other goods (works, services) related to the organization and holding of sports competitions. The tax authorities decided that since these competitions are aimed at realizing the statutory goals of the club as a non-profit organization, the tax on them is not deducted, but is taken into account as part of expenses incurred at the expense of earmarked funds. It should be noted that the court of cassation agreed with the opinion of the inspectors, disregarding the fact that the NPO's agreements with the sponsor on the provision of advertising services directly related to the organization and conduct of sports.

The placement of sponsors 'logos and emblems on athletes' uniforms, on boards, on the ice, radio and video advertisements of sponsors during the broadcast are directly related to the spectacular event. Without such events, the conclusion of contracts, the subject of which is the distribution of advertising about sponsors, could not take place, since the club would not be of commercial interest to sponsors. Consequently, business transactions made for the organization and holding of competitions, in which and in connection with which sponsors were advertised, were also carried out to fulfill the club's obligations to sponsors under contracts for the provision of advertising services. As a result, the Supreme Court recognized as lawful the application of deductions for the services of booking and accommodation of athletes in hotels, organizing transportation, purchasing medicines and sports equipment. The listed costs are associated with the organization of competitions, during which, on the basis of contracts, taxable advertising of sponsors was distributed.

The adopted court decision suggests that the ANO, which receives the sponsorship fee, has the opportunity not only to improve its financial situation, but also to save on taxes by presenting VAT deduction for many expenses related to the event.

If sponsorship fees are not used up in full

In practice, the following situation is not excluded. ANO received the funds in full, stipulated by the agreement, but not all were spent. What to do with the remaining, unused funds? There are two options: return to the sponsor or spend, and it is better for statutory activities. Both options do not violate the norms of the Law on Non-Profit Organizations and the Law on Advertising. If sponsorship contributions were earmarked funding (like donations), they should be returned to the source. But since the sponsorship fee is the proceeds under the service agreement, there is no need to return it (of course, provided that the obligations to the sponsor for advertising are fulfilled in full).

Attention, do not let the sponsor down!

ANOs receiving sponsorship contributions should be more careful about their obligations to the sponsor, since failure to fulfill them (so-called poor performance) can lead to tax problems for the sponsor. for example, tax authorities may not recognize its contributions as advertising costs (even as normalized at 1% of revenue) and charge additional income tax, as was done in the Resolution of the Ninth Arbitration Court of Appeal dated 22.07.2009 N 09AP-12051 / 2009- AK. The auditors considered that the theater had not fulfilled its obligations, without indicating the status of the company as the official (general) sponsor and partner of the theater during the performances. Despite this, the sponsor managed to defend in court the advertising nature of expenses and the possibility of taking them into account in taxation. As it turned out, the theater during the performances disseminated information about the sponsor, only not as required by the tax authorities and the terms of the contract, but in a "simplified" version ("with the support of the sponsor"). The use of different terminology (general sponsor, sponsor, support) in this case cannot indicate a default on the part of the sponsored person, because the nature of the legal relationship does not change. As a result, the sponsorship fees were still recognized as advertising expenses, and the tax authorities' claims were unfounded. A similar decision in favor of the sponsor was made in the Resolution of the Ninth Arbitration Court of Appeal dated February 18, 2008 N 09AP-463/2008-AK, stopped unchanged by the Resolution of the Federal Antimonopoly Service of Moscow dated 05/27/2008 N KA-A40 / 4424-08.

Yu.A. Lokteva

Journal Expert

"Autonomous organizations:

accounting and taxation "

"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 in organizing matches, concerts and the like, or provide material support, for example, athletes, can record their expenses in tax and accounting records.

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.

Therefore, further in the article we will talk only 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 in the arena during a competition, mentioning the sponsor during a television broadcast, 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 for 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 the placement of 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 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 include in expenses when calculating income tax, depends on how the sponsor is obliged to disseminate information about the sponsor. Advertising (sponsorship) costs can be taken into account in full, if sub. 28 p. 1, p. 4, art. 264 Tax Code:

  • <или> information about the sponsor will be mentioned during television and radio broadcasting of events, broadcasting via 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 p. 4, art. 264 Tax Code... 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 concluded 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 team player. Resolution of the FAS MO dated 13.01.2010 No. КА-А40 / 14745-09.

Please note that the proceeds for rationing must be taken without 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. Consequently, 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 the amount of sponsorship in the documents for certain types 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 expenses in the same amounts as income tax payers sub. 20 p. 1, p. 2, art. 346.16 Tax Code... However, only the amounts listed should be taken into account. clause 1 of Art. 346.17 Tax Code... 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 is a VAT payer, then he must charge VAT from advertising services provided under the sponsorship agreement sub. 1 p. 1 of Art. 146 of the Tax Code... In turn, the sponsor can deduct this tax. But only in the amount that relates to the expenses taken into account when calculating 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 of 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 on the 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 costs 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 non-deductible part of VAT? 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 expenses. 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 information correctly, then it will be quite easy for you to figure out how to reflect them in the accounting.

Even in these difficult times for our economy, many firms and entrepreneurs find an opportunity to engage in charity work - some on an ongoing basis, and some within the framework of one-time actions.

WARNING THE LEADER

Under no tax regime charity will not help reduce taxes.

In this article, we will sort through all the tax aspects of charitable aid. Recall that it is such if it turns out to be art. 1, p. 2, Art. 2, Art. 5 of the Law of 11.08.95 No. 135-FZ:

  • disinterestedly. In other words, the provision of assistance is not conditional on receiving any reciprocal benefits. This is the main difference between charity and sponsorship: as a rule, according to the terms of the contract, the sponsored must somehow disseminate information about the person who provided him with financial support. clause 9 of Art. 3 of the Law of 13.03.2006 No. 38-FZ;
  • only non-profit organizations or specific citizens (except for political parties, movements, groups and campaigns).

Income tax and "special regime" taxes

Neither the amount of gratuitous money transfers, nor the value of property (works, services) donated for charitable purposes, nor the costs associated with such a transfer, cannot be taken into account in expenses. nn. 16, 34 Art. 270, clause 1 of Art. 346.16, clause 2 of Art. 346.5 Tax Code... There are also no other tax benefits for benefactors. Letter of the Ministry of Finance dated 04/16/2010 No. 03-03-06 / 4/42.

True, the constituent entities of the Russian Federation can establish a reduced rate (but not less than 13.5%) of income tax credited to the regional budget for philanthropic organizations. clause 1 of Art. 284 of the Tax Code... Such preferences are, for example, in the Samara sub. "Z" p. 1, p. 2-5 h. 1 tbsp. 2 of the Law of the Samara Region dated 07.11.2005 No. 187-GD and Pskov art. 1 of the Law of the Pskov region dated 03.06.2010 No. 979-oz areas. However, only those companies that donated a certain part of their taxable profits, for example, 7% or 10%, can apply the reduced rate there.

If russian firm transfers funds under a donation agreement to foreign charitable foundations, she is not a tax agent, that is, there is no need to withhold tax from the transferred amounts Letters of the Ministry of Finance dated 02.10.2014 No. 03-08-05 / 49455, dated 29.08.2011 No. 03-03-06 / 1/529.

VAT

Questions with this tax do not arise if you provide charitable assistance in money: money transfers are not subject to VAT. sub. 1 p. 3 art. 39, sub. 1 p. 2 art. 146 of the Tax Code.

It's another matter if for charitable purposes you donate any property, perform work or provide services. Then VAT does not need to be charged, provided that the transferred property or goods are not subject to excise duty. sub. 12 p. 3 art. 149 of the Tax Code of the Russian Federation; Letter of the Ministry of Finance dated 20.10.2011 No. 03-07-07 / 61.

The list of documents confirming the "charitable" benefit has not been established, however, the Ministry of Finance recommends Letter of the Ministry of Finance dated 26.10.2011 No. 03-07-07 / 66:

  • contract on the provision of charitable assistance. In it, be sure to indicate that, firstly, assistance is provided in accordance with the Law of 11.08.95 No. 135-FZ "On charitable activities and charitable organizations", and secondly, the transferred goods (works, services) are of the nature of a donation. That is, your company donates for charitable purposes, for example, to help protect children (helping a baby's home). The list of such goals is quite wide, it is given in the aforementioned Law. clause 1 of Art. 2 of the Law of 11.08.95 No. 135-FZ... You can also stipulate in the agreement the obligation of the recipient of assistance to use the transferred property for its intended purpose, for example, for transferring it to low-income groups of the population. By the way, in case of misuse, you have the right to demand the return of property and nn. 4, 5 Art. 582 of the Civil Code of the Russian Federation;
  • act or another document on the acceptance of property (work, services), signed by the recipient of the charitable aid.

If you initially acquired property in order to donate it to charity or use it for the provision of work or services free of charge, then VAT on such property is not accepted for deduction, but is taken into account in the value of the transferred property (work, service) sub. 1 p. 2 art. 170 of the Tax Code of the Russian Federation; Letter of the Ministry of Finance dated 10.05.2012 No. 03-07-07 / 49... If the input VAT on such property was previously accepted for deduction, then the tax must be restored sub. 2 p. 3 art. 170 of the Tax Code... If you transfer your own products, then, accordingly, you need to recover VAT on the resources used for its production.

The same should be done if you transfer directly to the charitable organization any property included in the list of excisable goods, for example, a car sub. 6 p. 1 of Art. 181 of the Tax Code... Such a transfer is also not subject to VAT, but on a different basis: the non-profit organization fulfills its statutory tasks sub. 3 p. 3 art. 39, sub. 1 p. 2 art. 146 of the Tax Code... To confirm this "benefit", you need a document certifying the non-commercial status of the recipient of the property (for example, a copy of the statute of the NPO), and in the assistance agreement it is necessary to indicate that the property will be used for purposes other than business.

But for gratuitous works and services, it is this "benefit" for VAT that does not apply, which means that when they are realized, you will need to charge a tax.

When providing charitable assistance, remember about the need to keep separate records of transactions taxable and non-VATable p. 4, art. 149 of the Tax Code... All input VAT can be deducted if the share of expenses on non-taxable operations does not exceed 5% of the total amount of expenses in p. 4, art. 170 of the Tax Code.

Personal income tax and insurance premiums

Let's say your company has decided to provide charitable assistance to a specific individual. There is definitely no object of taxation here h. 1, 3 tbsp. 7 of the Law of 24.07.2009 No. 212-FZ... But with personal income tax, everything is not so simple. You do not have to charge tax and submit 2-NDFL certificates if you directly transfer money or transfer property (perform work, provide services):

  • <или> to citizens affected by terrorist attacks or in connection with other emergency situations, as well as family members of citizens who died as a result of such events nn. 8.3, 8.4 Art. 217 Tax Code;
  • <или> orphans, children left without parental care, or children from low-income families p. 26 art. 217 Tax Code;
  • <или> veterans or invalids of the Second World War, as well as their widows and former prisoners of fascism - up to 10,000 rubles. per year for one recipient I am. Otherwise, the recipient of assistance will have taxable income and your company as a tax agent will have to withhold tax and submit a 2-NDFL certificate.

    In conclusion, we would like to remind you that general-purpose entrepreneurs providing charitable assistance have the right to a social “charitable” deduction for personal income tax. Here are the conditions for obtaining it:

    • the deduction cannot exceed 25% of the total income received at the end of the year and is taxed at a rate of 13% sub. 1 p. 1 of Art. 219 of the Tax Code... The unused balance of the deduction is not carried over to the next year;
    • help in cash or in kind Letter of the Ministry of Finance dated December 30, 2013 No. 03-04-08 / 58234 form must be provided directly to charitable organizations; organizations of science, culture, education, health care and social security, partially or fully financed from the budget; physical culture and sports organizations; educational and preschool institutions for the needs of physical education of citizens and the maintenance of sports teams; religious organizations to conduct their statutory activities. That is, if you transferred money to a specific person, then you cannot claim a deduction.

    Thus, an individual entrepreneur, having received income for the year, for example, in the amount of 1,000,000 rubles. and spending 250,000 rubles. for charity, can declare a "charitable" amount as a deduction and reduce personal income tax. The 3-NDFL declaration submitted at the end of the year must be accompanied by supporting documents, including a copy of the charter of the recipient organization. clause 2 of Art. 219, paragraph 1 of Art. 229 Tax Code.

05.04.2019

Question:

The educational institution has entered into an agreement under which commercial organization donated 50,000 rubles to the institution. to implement 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 essentially 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 the thing to the donee into ownership 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 counter transfer of a thing or a right or a counter 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 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 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 bodies, are not taken into account state power and local government bodies and decisions of the governing bodies of state extra-budgetary funds, as well as targeted receipts from other organizations and (or) individuals and used by the specified recipients for their intended purpose. Targeted income 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 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 such income and their spending.

Question:

The educational institution received monetary sponsorship. Is this aid 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 that is 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 assistance to 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 may be recognized as an advertising fee and relates to income from the provision of services for a fee for tax purposes.

Question:

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

Parents of schoolchildren 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 the 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 are on on their own (without any pressure from the administration, employees of an educational institution, parental committees, foundations, other individuals and legal entities) if you want to provide the school where your child is studying, charitable (voluntary) assistance in the form of money, you can at any a convenient time for you to transfer any amount that is feasible for your family budget, to the bank account of the institution.

It is not allowed to force the parents (legal representatives) of students to contribute funds, provide other forms of material assistance on the part of 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 compulsory attraction of parental contributions and charitable funds.

The establishment of fixed amounts for charitable assistance also refers to forms of coercion (putting 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 make a decision 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 donors;
  • 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 transferred funds;
  • receive from the manager (upon request) full information about the spending and the possibility of monitoring the process of spending non-cash funds contributed by the benefactor or the use of property provided by the benefactor to the institution;
  • to obtain 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 his 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 gift of a thing or right for generally useful purposes.

A donation agreement is a kind of a gift agreement. Clause 1 of Art. 572 of the Civil Code of the Russian Federation stipulates that under the 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 entities 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, 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 of charge legal services as a donation.

The results of the services have been used by the institution since January 2019, but in accordance with other purposes than were 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 first 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 budget funds.

Taxpayers who have received property (including cash), 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 their place of registration a report on the targeted use of the funds received as part of a tax return.

Such a report is sheet 07 "Report on the intended use of property (including money), work, 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 are to 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) (clause 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 income 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.

Therefore, this sheet is not included in the income tax return for reporting periods: I quarter, half a year, 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, targeted 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 used for other purposes (including funds), which was received as part 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, educational institution is obliged to include the named amount in non-operating income on the basis of clause 8 of Art. 250 of the Tax Code of the Russian Federation.