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ORDER OF THE GOVERNMENT OF THE RUSSIAN FEDERATION

of June 28, 2008 No. 485

About the list of the international and foreign organizations, the grants (free aid) of which received by taxpayers are not subject to the taxation and are not considered for the purpose of the taxation in the income of the Russian organizations - receivers of grants

(as amended on on August 2, 2010)

According to Item 6 of Article 217 and the subitem 14 of Item 1 of article 251 of the Tax Code of the Russian Federation the Government of the Russian Federation decides:

1. Approve the enclosed list of the international and foreign organizations, the grants (free aid) of which received by taxpayers are not subject to the taxation and are not considered for the purpose of the taxation in the income of the Russian organizations - receivers of grants.

2. Determine that offers on modification of the list approved by this resolution are introduced in accordance with the established procedure in the Government of the Russian Federation by federal executive bodies according to their fields of activity.

3. Recognize invalid:

the order of the Government of the Russian Federation of March 5, 2001 N165 "About Approval of the List of the International and Foreign Organizations, the Grants (Free Aid) of Which Received by Taxpayers Provided for Support of Science, Education, Culture and Art in the Russian Federation Are Not Subject to the Taxation" (The Russian Federation Code, 2001, N 11, the Art. 1038);

the order of the Government of the Russian Federation of November 28, 2001 N825 "About Modification and the Amendments in the List of the International and Foreign Organizations Received by Taxpayers Grants (Free Aid) of Which, Provided for Support of Science, Education, Culture and Art in the Russian Federation Are Not Subject to the Taxation" (The Russian Federation Code, 2001, N 49, the Art. 4630);

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