Оглавление:
1. The concept of charitable activity
2. What are the objectives of the charity?
3. Who participates in charitable activities
8. Accounting of charitable aid
10. Charitable activities of individuals and personal income tax
12. In what form should I provide assistance?
13. How to calculate the amount of deduction and tax refundable
14. How to transfer money for charitable purposes
15. Charity of legal entities to the funds
16. Where to go and what documents are required to receive a deduction
Many legal entities in a certain period of their development come to charity. But if this type of activity is not required by citizens, then the law is more strict for organizations. Any activity should be reflected in the accounting and tax accounting.
So, charitable activity in the Russian Federation is regulated by the Constitution of the Russian Federation, the Civil Code of the Russian Federation, the Federal Law of 11.08.1995. № 135-FZ "On charitable activities and charitable organizations".
The concept of charitable activity
The concept of charitable activity is contained in Federal Law No. 135-FZ and is understood as rendering "unselfish (gratuitous or on preferential terms)" assistance to those who need it.
Assistance can be carried out in the form of voluntary "transfer to citizens or legal entities of property, including money, disinterested performance of work, provision of services, provision of other support." In addition, voluntary donations are permitted by Article 582 of the Civil Code of the Russian Federation.
What are the objectives of the charity?
Pay attention to the fact that the goals of charitable activities are fixed legislatively. Their list is given in art. 2 of the Federal Law No. 135-FZ and looks like this:
- social support and protection of citizens, including improving the financial situation of the poor, social rehabilitation of the unemployed, disabled and other persons who, due to their physical or intellectual peculiarities or other circumstances, are unable to independently exercise their rights and legitimate interests;
- preparation of the population to overcome the consequences of natural disasters, ecological, industrial or other disasters, to prevent accidents;
- 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 among peoples, prevention of social, national, religious conflicts;
- promotion of the prestige and role of the family in society;
- assistance in the protection of childhood, maternity and paternity;
- assistance in activities in the field of education, science, culture, art, education, spiritual development of the individual;
- promotion of activities in the field of prevention and protection of public health, as well as promoting healthy lifestyles, improving the moral and psychological state of citizens;
- assistance in physical culture and sports (with the exception of professional sports);
- protection of the environment and protection of animals;
- protection and proper maintenance of buildings, objects and territories of historical, religious, cultural or environmental significance, and burial sites;
- preparation of the population in the field of protection from emergency situations, propagation of knowledge about protection of the population and territories from emergency situations and provision of 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 to prevent child neglect and juvenile delinquency;
- promotion of the development of scientific, technical, artistic creativity of children and youth;
- promotion of patriotic, spiritual and moral upbringing of children and youth;
- support of socially significant youth initiatives, projects, children and youth movement, children's and youth organizations;
- assistance in the production and / or distribution of social advertising;
- assistance in the prevention of socially dangerous forms of citizens' behavior. "
At the same time, the direction of money and other material resources, rendering assistance in other forms to commercial organizations, as well as supporting political parties, movements, groups and campaigns, is not a charity activity. It is also forbidden to conduct pre-election campaigning or explanatory work on referendum issues simultaneously with charitable activities.
Who participates in charitable activities
Individuals or organizations that provide charitable assistance, as well as recipients of this assistance, take part in charitable activities. Legislation divides participants in charitable activities into three categories: benefactors, volunteers, beneficiaries.
Benefactors- they are persons who carry out charitable activities in the form of "disinterested (free or concessional) transfer of ownership of property, including money, to the provision of services to charitable organizations for the purposes of charity."
Volunteers– "Individuals who carry out charitable activities in the form of gratuitous performance of works, provision of services (volunteer activities)".
Beneficiaries - people receiving help from philanthropists and volunteers.
In charitable activities, both private and legal entities can participate.
To encourage charity, 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 rules that provide tax benefits to taxpayers-organizations and taxpayers to individuals. Consider their pros and cons.
Income Taxes
The current tax legislation prescribes organizations that are engaged in charitable activities to provide assistance to the needy only from the means of net profit. In this regard, organizations are not exempt from income tax from the amounts that were sent to charity.
So, in force PP. 16 and 34 article 270 of the Tax code of the Russian Federation in determining the tax base does not take into account the costs "in the form of the cost of gratuitously transferred property (works, services, property rights) and the costs associated with such a transfer", as "target deductions made by the taxpayer for the maintenance of non-profit organizations and their conduct of statutory activities."
The Ministry of Finance of the Russian Federation believes that expenses incurred by an organization within the framework of charitable activities do not meet the requirements of article 252 of the Tax code of the Russian Federation and, therefore, can not reduce the tax base for income tax (see Letter dated April 16, 2010 № 03-03-06/4/42, Letter dated April 4, 2007 № 03-03-06/4/40). However, article 284 of the Tax Code of the Russian Federation gives the legislative authorities of the Russian Federation the right to reduce income tax rates in the part to be credited to the regional budget (from 18 to 13.5%) for certain categories of taxpayers . This means that the regional authorities, if desired, can reduce tax rates for those organizations that are engaged in charity.
VAT Privileges
But there is a benefit for payment of VAT for benefactors.
The strength of PP. 12 p. 3 article. 149 of the Tax code of the Russian Federation free transfer of goods, works, services, property rights in the framework of charitable activities is exempt from VAT since 2016. The main condition is that such activities should be carried out in accordance with the Federal law No. 135-FZ, and should not concern excisable goods.
It is obvious that for the application of VAT exemptions in the framework of charitable activities you must observe certain conditions. As mentioned above, chief among these is the provision of charity care is only in certain legislation order.
For example, a construction company on a gratuitous basis carried out work on the repair of the school premises with the purchase of materials necessary for repair. These works are exempt from VAT (see the Letter of the Ministry of Finance of Russia of 10.05.2012 N 03-07-07/49). Also, giving gifts to employees retiring from retirement by the company refers to economic operations aimed at "social support and protection of citizens, including improvement of the financial situation of the poor", and exempt from VAT. (see the judgement of FAS Central district from 04.07.2012 N A14-2540/2011).
The gratuitous transfer of children's gifts to employees of the enterprise for their children for the purpose of promotion and strengthening of family values, care of the younger generation, promotion of protection of motherhood, childhood and fatherhood is exempt from VAT, as it can not be considered as the transfer of goods for the taxpayer's own needs or as an operation for the sale of goods. (see the Resolution of FAS MO from 06.04.2009 N KA-A40/2403-09).
In addition to the objectives, the organization that is engaged in charity, must document such operations to be eligible for benefits. The Ministry of Finance of Russia gave an approximate list of documents on the basis of which this can be done in a letter dated 26.10.2011 № 03-07-07/66. Tax authorities, in particular, will consider such documents:
- an agreement with a recipient of charitable assistance for the free transfer of goods, the performance of work, the provision of services within the framework of charitable activities;
- copies of documents confirming the acceptance by the recipient of charitable assistance of the said goods, works, services;
- documents evidencing the targeted use of goods (works, services) received within the framework of charitable activities.
If a person receives charitable assistance, it is enough to submit a document confirming the actual free receipt of goods, works or services by a citizen (see the letter of the Federal tax service of Moscow dated 02.12.2009 № 16-15/126825, letter of the Ministry of Finance of Russia dated 26.10.2011 №03-07-07/66).
If donations (not necessarily charitable) are made only in cash to non-profit organizations for the implementation of statutory activities not related to business, or to individuals, then the package of documents do not need to be collected. Moreover, in this case, a charitable benefit should not be declared. Free transfer of funds in the form of donations is not recognized as the sale of goods, works, services and, accordingly, is not subject to VAT from the transferring party on other grounds (para.3 of article 39, subp. 1 item 2 of article 146 of the Tax code of the Russian Federation). This position is also supported by the decisions of the arbitral tribunals (see para. Decree of the FAS MO of 26.01.2009 No. КА-А40 / 13294-08, FAS Software dated 26.01.2009 № A55-9610 / 2008).
Finally, if the benefactor carries out operations, both taxable with VAT and exempt from taxation, he is obliged to keep separate records (clause 4 of Article 149 of the Tax Code of the Russian Federation). At the same time, the taxpayer develops the procedure for separate accounting of transactions independently and disclose in the accounting policy.
So, the taxpayer-philanthropist has the right to apply exemption from taxation of VAT on operations carried out within the framework of charity, only if he observes the above conditions.
Waiver of VAT exemption
You may have decided to do charity work seriously and for a long time and plan to buy this product regularly. In this case, having refused the VAT benefit, according to paragraph 1 of article 172 and paragraph 1 of article 171 of the Tax code, you will be able to deduct the amount of "input" VAT. Sometimes it is more profitable than the tax exemption itself.
"Input" VAT
According to the provisions of article 170 of the Tax code of the Russian Federation, VAT amounts presented by the seller of goods transferred within the framework of charity must be included in the cost and are not deductible. If the item was originally purchased for activities subject to VAT and the sales tax was adopted for deduction, the transfer of previously accepted for deduction of VAT should be recovered (par. 1 PP. 2 p. 3 article 170 of the Tax code). The restoration also shall be amounts of tax in respect of fixed assets and intangible assets in proportion to their residual value without taking into account revaluations.Thus, if the property on which the previously" input " VAT was deducted is transferred to charity, the tax must be restored in the tax period in which the operation took place within the framework of charitable activities. In accordance with the procedure provided for in the paragraph. 3 PP. 2 p. 3 article. 170 of the tax code, the recovered tax is not included in the value of the transferred property, and is included in the other expenses of the taxpayer, as provided for in article 264 of the tax code.
Invoice
Since January 1, 2014, when making transactions that are not subject to VAT according to Art. 149 of the tax code, it is not necessary to issue invoices, keep records of received and issued invoices, purchase books and sales books. Changes made to paragraph 5 of article 168 of the tax code and paragraph 3 of article 169 of the tax code. The above-mentioned obligations remain for taxpayers who apply tax relief under article 145 of the tax code. Such persons make up invoices without allocation of the corresponding amounts of tax (item 5 of Art. 168 of the tax code).
Accounting of charitable assistance
Organizations that are engaged in charitable activities are required to reflect this in their accounting. The General order of recognition of expenses in accounting is established by Regulations on accounting "Expenses of the organization" PBU 10/99 approved by the order of the Ministry of Finance of the Russian Federation of 06.05.1999 N 33n (further in the text - PBU 10/99).
In paragraph 17 of RAS 10/99 States that the expenses of the economic entity are subject to recognition in accounting irrespective of his intentions to receive revenue or other income, and also from the form of the implementation of such a flow (monetary, natural and other). All costs soglasno item 4 PBU 10/99 divided into:
- costs of ordinary activities;
- other expenses.»
According to paragraph 11 of PBU 10/99, other expenses include the transfer of funds (contributions, payments, etc.) related to charitable activities, as well as the costs of sporting events, recreation, entertainment, cultural and educational activities and other similar activities. Thus, taking into account provisions of the plan of accounts of financial and economic activity of the organizations and the Instruction on its application approved by the Order of the Ministry of Finance of the Russian Federation of 31.10.2000 N 94n in accounting of the organization transfer of donations will be reflected with use of the account 91 "other income and expenses".
In accordance with paragraphs 4, 7 of the Regulations on accounting "Accounting of calculations for income tax" PBU 18/02 the organization must exclude from the calculation of the tax base for income tax both 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 the accounting. The transactions are as follows:
Debit 76-Credit 51-money transferred in the form of donations;
Debit 76 Credit 41 - submitted in the framework of the charitable help products;
Debit 91-Credit 76-donation costs are included in other expenses;
The debit 91 Credit 76 - the cost of the goods transferred to the donations, accounted as other expenses;
Debit 91-Credit 68-VAT charged on the cost of donated goods;
Debit 99-Credit 68-reflects a permanent tax liability from the value of the transferred money, goods and VAT amount.
Fill in the tax return
According to the order of filling in the VAT Declaration, approved. By order FTS of Russia from 29.10.2014 N IIM-7-3/558@ transactions not taxable (exempt from taxation), must be reported in sect. 7 of the VAT return. In nbsp; column 1 on the line 010 times. 7 the Declaration shall reflect the transaction codes set out in Annex 1 to this Order. For the free transfer of goods and/or property rights (in the course of the free performance of works, services) within the framework of charitable activities, the code 1010288 is provided.
Charity activities of individuals and personal income tax
Russian tax legislation also supports philanthropists – physical persons Article 219 of the RF Tax code stipulates that citizens, provide charitable assistance, have the right to a social tax deduction in an amount equal to this aid. This means that the taxpayer is returned from the budget part of the tax paid for the year on personal income (pit), that is actually 13% of the amount of its expenses for charity.
Who to help
Citizens can count on the reduction of personal income tax in the case of providing them with free assistance to organizations whose activities have a social orientation. So, according to PP. 1 item 1 of Art. 219 of the Tax code of the Russian Federation the taxpayer has the right to receive social tax deduction in the amount of the income transferred to them in the form of donations to the following organizations:
- charitable organization;
- socially oriented non-profit organizations (for their activities, provided by the legislation of the Russian Federation on non-profit organizations);
- non-profit organizations engaged in activities in science, culture, physical culture and sports (except professional sports), education, education, health, protection of human rights and freedoms, social and legal support and protection of citizens, assistance to the protection of citizens from emergencies, environmental protection and animal protection;
- religious organizations (in the exercise of their statutory activities);
- non-profit organizations (in the question of formation or replenishment of the target capital according to the Federal law of 30.12.2006 N 275-FZ "on the formation and use of the target capital of non-profit organizations").
According to paragraph 2 of article 11 of the Tax code of the Russian Federation under organizacijami this case refers to all legal persons who are established in the Russian Federation (further - Russian organization), and foreign legal persons, companies and other corporate entities possessing civil legal capacity, established in accordance with the legislation of foreign States, international organizations, branches and representative offices of these foreign entities and international organizations established on the territory of the Russian Federation. Thus, if financial assistance was provided to branches and representative offices of Russian organizations, it will not be taken into account when obtaining a social tax deduction. Also, if a citizen will provide financial assistance directly to an individual, to reduce its tax base, he will not be able to.
In what form to provide assistance
Tax authorities and financial institutions (see the letter Of the Ministry of Finance dated 02.03.2010 №03-04-05/8-78) believe that in order to receive a social deduction, a charitable donation must be made in cash.
Arbitration courts have a different opinion (see Decree of the Federal UO from 08.12.2008 N F09-9086/08-S2, Resolution of the Federal from 28.06.2006 in the case N A12-29703/05-С51). The donation can be made by transferring food, in which case the taxpayer retains the right to receive a social tax deduction. In support of its position, the courts are based on the provision of paragraph 1 of article 582 of the Civil code of the Russian Federation, by virtue of which "donation is recognized as a gift of a thing or right for generally useful purposes."
In accordance with article 1 of Federal law N 135-FZ "under the philanthropy refers to charitable activity citizens and legal entities on disinterested (gratuitous) transfer to citizens or legal entities of property, including monetary funds, disinterested performance of works, granting services, rendering other support."
It follows from the meaning of these rules that the transfer of funds is only one of the possible ways of providing charitable assistance.
In this regard, the restrictive interpretation of PP by tax authorities. 1 clause 1 of article 219 of the Tax code of the Russian Federation contradicts item 3 of article 39 of the Constitution. It says that"voluntary social insurance, creation of additional forms of social security and charity are encouraged in Russia".
How to calculate the amount of deduction and refundable tax
The amount that the taxpayer has spent from personal funds is subject to deduction. But the total amount of the benefit may not exceed 25% of the annual income, and this restriction applies in General to all expenses related to charity and donations.
However, only income taxable at the rate of 13% is taken into account. Therefore, non – resident taxpayers of the Russian Federation, for which the personal income tax rate is different, can not take advantage of social deduction. At the same time, the balance of social tax deduction for charity is not transferred to the next year. It remains unused.
Example: Citizen A. in 2016 donated to the authorized activity of a religious organization 200 000 rubles. also, they were provided with charitable assistance to a non-profit sports organization in the amount of 275 000 rubles.
The amount of annual income of citizen A. for 2016 before the application of all tax deductions amounted to 4,521,000 rubles, including 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) RUB x 25%). Total charity amounted to 475 000 RUB. (200 000 + 275 000).
Since the amount of donations is less than the amount of the possible limit, it is taken into account when calculating personal income tax for the year.
How to transfer money to charity
Citizens can transfer their funds to charity in the following ways:
- through the accounting Department at the place of work, submitting an application to the chief accountant;
- from Bank account or cash through Bank;
- through cash office of the organization to which the citizen provides assistance.
The transfer through the organization
The organization-source of income of the citizen can transfer money to charity only on the basis of his / her written application. In the application, you can specify the frequency of transfer, specific amounts or shares (interest) of wages and other information. And be sure to bring 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 a mark of the Bank on the execution. When making a payment order in the field " purpose of payment "it is necessary to specify:" from the name of the boarding school","from the name to carry out statutory activities." Some tax authorities require, in addition to copies of payments, to submit a certificate from the organization of the transfers.
Transfer via Bank
If the taxpayer has transferred funds from his / her Bank account, the expenses are confirmed by the Bank statement on transfer of funds to charity.
It is convenient to transfer money through the branches of Sberbank of Russia. I draw your attention to the fact that when filling out the document on the form № PD-4 in the line "name of payment" should write "transfer of funds for charitable purposes." The tax authority shall submit a receipt to this form with the Bank's mark.
If a citizen makes money directly to the cash office of the organization, which he provides financial assistance, the supporting document will be a receipt to the receipt indicating the purpose of the use of funds deposited. For example:"Charitable assistance for sports events".
Charity of legal entities to foundations
Among Russian businessmen, it is more common to provide assistance not directly to the needy, through specially created structures-charitable foundations. In most cases, this approach is motivated by the desire to determine the range of recipients of donations, as well as confidence in the control of costs. After all, the Fund, which 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 expenditure of their funds. Such funds have a staff responsible for the search for projects, as well as necessarily submit reports to the tax authorities.
Although all charities, including foundations, are exempt from taxation of profits within the framework of their statutory activities, they are obliged to submit annual reports to the tax authorities on the expenditure of funds received within the framework of charitable contributions. If the FTS considers such expenses to be inconsistent with the statutory objectives, all the funds received will be recognized as the income of the Fund subject to taxation. For example, a charitable Foundation has no right to buy real estate or make other investments for the money of donors.
As for the charitable organizations themselves, as already mentioned above, it is possible to transfer money to the charity Fund or transfer property only at the expense of their profits, if the taxpayer applies the General system of taxation. Taxpayers on the simplified tax system also cannot reduce their income by the amount of charitable assistance. A closed list of expenses for which organizations on the USN can reduce the income received is given in article 346.16 of the tax code, and the costs of charity are not included in it.
Where to apply and what documents are required to obtain a deduction
The tax legislation does not establish a clear list of documents required to confirm the taxpayer's right to receive social tax deduction in the amount of donations.
According to the 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 need to specify the number of your Bank account to which the tax to be returned should be transferred, and the Bank details. According to point 2 of article 219 of the Tax code of the Russian Federation "the taxpayer is obliged to submit together with the statement the tax Declaration in the form 3-pit for that tax period in which donations were transferred". This is a prerequisite for tax reduction.
The application is usually accompanied by:
- income statement form № 2-pit;
- payment documents confirming the transfer of money to charity.
A tax return with an application for a deduction can be submitted within three years after the end of the tax period in which the charity expenses were incurred. That is, in 2016, you can still submit a Declaration for 2013.
Tax benefits provided by our law-doers, is fairly limited. That is, it is possible to provide assistance, of course, to any organizations, funds and individuals, in any size, but not for all this assistance, you can get a tax exemption from the state. However, it is not necessary to abandon the use of those limited exemptions, the right of which are the benefactors.