FEDERAL LAW OF THE RUSSIAN FEDERATION

of July 18, 2011 No. 235-FZ

About modification of part the second the Tax Code of the Russian Federation regarding enhancement of the taxation of non-profit organizations and charity

List of amending documents

Accepted by the State Duma on July 5, 2011

Approved by the Federation Council on July 13, 2011

Article 1

Bring in part the second the Tax Code of the Russian Federation (The Russian Federation Code, 2000, N 32, the Art. 3340, 3341; 2001, N 1, Art. 18; N 23, of Art. 2289; N 33, of Art. 3413; N 53, of Art. 5015; 2002, N 1, Art. 4; N 22, of Art. 2026; N 30, of the Art. 3021, 3027, 3033; 2003, N 1, Art. 2, 6; N 19, of Art. 1749; N 21, of Art. 1958; N 22, of Art. 2066; N 28, of the Art. 2879, 2886; N 52, of Art. 5030; 2004, N 27, Art. 2711, 2715; N 31, of the Art. 3220, 3231; N 34, of the Art. 3518, 3520, 3522, 3524, 3525; N 35, of Art. 3607; 2 N 41, Art. 3994; N 45, of Art. 4377; 2005, N 1, Art. 30, 38; N 24, of Art. 2312; N 27, of the Art. 2710, 2717; N 30, of the Art. 3104, 3117, 3128, 3130; N 52, of Art. 5581; 2006, N 1, Art. 12; N 3, of Art. 280; N 10, of Art. 1065; N 23, of Art. 2382; N 27, of Art. 2881; N 31, of the Art. 3436, 3443, 3452; N 43, of Art. 4412; N 45, of the Art. 4627, 4628; N 47, of Art. 4819; N 50, of the Art. 5279, 5286; N 52, of Art. 5498; 2007, N 1, Art. 7, 20, 31, 39; N 13, of Art. 1465; N 21, of Art. 2462; N 22, of the Art. 2563, 2564; N 23, of Art. 2691; N 31, of the Art. 3991, 4013; N 45, of the Art. 5416, 5417; N 46, of Art. 5553; N 49, of the Art. 6045, 6071; N 50, of the Art. 6237, 6245; 2008, N 18, Art. 1942; N 27, of Art. 3126; N 30, of the Art. 3591, 3614, 3616; N 48, of the Art. 5500, 5504, 5519; N 49, of Art. 5723; N 52, of the Art. 6218, 6227, 6237; 2009, N 1, Art. 13, 21, 22, 31; N 11, of Art. 1265; N 18, of Art. 2147; N 23, of the Art. 2772, 2775; N 26, of Art. 3123; N 29, of the Art. 3598, 3625, 3639; N 30, of the Art. 3735, 3739; N 39, of Art. 4534; N 45, of Art. 5271; N 48, of the Art. 5711, 5726, 5731, 5737; N 51, of the Art. 6153, 6155; N 52, of the Art. 6444, 6450, 6455; 2010, N 15, Art. 1737; N 19, of Art. 2291; N 25, of Art. 3070; N 28, of Art. 3553; N 31, of the Art. 4176, 4198; N 32, of Art. 4298; N 40, of Art. 4969; N 45, of Art. 5756; N 46, of Art. 5918; N 47, of Art. 6034; N 48, of Art. 6247; N 49, of Art. 6409; 2011, N 1, Art. 7, 9, 21, 37; N 11, of Art. 1492; N 24, of Art. 3357; Russian newspaper, 2011, on June 22) following changes:

1) in Article 149:

a) in Item 2:

subitems 3 - 5 to state in the following edition:

"3) services in patient care, disabled people and aged, need of leaving of which is confirmed with the corresponding conclusions of the organizations of health care, social security authorities of the population and (or) federal institutions of medico-social protection;

4) services in content of children in the educational organizations realizing the main general education program of preschool education, services in training with minor children in circles, sections (including sports) and studios;

5) the food which are directly made by canteens of the educational and medical organizations and realized by them in the specified organizations and also the food which are directly made by the organizations of public catering and realized by them to the specified dining rooms or the organizations;";

state subitem 14 in the following edition:

"14) the services in the field of education rendered by the non-profit educational organizations on implementation of general education and (or) professional educational programs (the main and (or) additional), the programs of professional training specified in the license, or educational process, and also additional educational services corresponding to the level and orientation of the educational programs specified in the license, except for consulting services, and also services in leasing of rooms.

Realization of goods by the non-profit educational organizations (works, services) as own production (made by the educational companies, including industrial practice workshops, within the basic and additional educational process), and acquired on the party is subject to the taxation regardless of whether the income from this realization goes to this educational organization or for direct needs of ensuring development, enhancement of educational process if other is not provided by this Code;";

add with subitem 14.1 of the following content:

"14. 1) services in social servicing of minor children; services in support and social servicing of citizens of advanced age, the disabled people, neglected children and other persons who are in difficult life situation, recognized by those in accordance with the legislation of the Russian Federation about social servicing and (or) the legislation of the Russian Federation on prevention of neglect and offenses of minors;

services in identification of the minor citizens needing establishment over them of guardianship or custody including inspection of living conditions of such minor citizens and their families;

services in identification of the full age incapacitated or not sui juris citizens needing establishment over them of guardianship or custody including inspection of living conditions of such citizens and their families;

services in matching and training of the citizens who expressed desire to become guardians or custodians of minor citizens or to accept children without parental support, in family on education in other forms established by the family legislation of the Russian Federation;

services in matching and training of the citizens who expressed desire to become guardians or custodians of full age incapacitated or not sui juris citizens;

services to the population on the organization and holding sports, sports and improving and sporting events;

the services in professional training, retraining and advanced training rendered in the direction of bodies of employment service;";

state subitem 20 in the following edition:

"20) the services rendered by the non-profit organizations performing activities in the field of culture and art which treat:

services in provision for rent audio-, video carriers from funds of the non-profit organizations performing activities in the field of culture and art, sound technical equipment, musical instruments, scenic production means, suits, footwear, theatrical detail, properties, postizhersky accessories, cultural stock, animals, exhibits and books; services in production of copies in the educational purposes and education guidances, to photocopying, reproduction, photocopying, microcopying from printed materials, museum pieces and documents from funds of the non-profit organizations performing activities in the field of culture and art; services in sound recording of theatrical and spectacular, cultural and educational and spectacular and entertaining actions, in production of copies of sound recordings from record libraries of the non-profit organizations performing activities in the field of culture and art; delivery services to readers and acceptance at readers of printed materials from funds of libraries; services in creation of lists, references and catalogs of the exhibits, materials and other objects and collections constituting fund of the non-profit organizations performing activities in the field of culture and art; services in provision in lease of scenic and concert venues to other non-profit organizations performing activities in the field of culture and art; the services in distribution of tickets specified in paragraph three of this subitem;

implementation of tickets of admission and subscriptions on visit of theatrical and spectacular, cultural and educational and spectacular and entertaining actions, attractions in zoos and recreation parks, excursion tickets and excursion permits which form is approved in accordance with the established procedure as the form of the strict reporting;

program implementation on performances and concerts, catalogs and booklets.

For the purpose of this subitem theaters, movie theaters, the concert organizations and collectives, theatrical and concert cash desks, circuses, libraries, the museums, exhibitions, houses and palaces of culture, clubs, houses (in particular, cinema, the writer, the composer), planetaria, recreation parks, lecture halls and public universities, excursion bureaus (except for tourist excursion bureaus), reserves, botanical gardens and zoos, national parks, natural parks and landscape parks treat the non-profit organizations performing activities in the field of culture and art;";

b) in Item 3:

" (performance of works, rendering services)" to add the subitem 12 after words with words ", transfer of property rights";

add with the subitem 32 following of content:

"32) non-paid rendering services in production and (or) distribution of social advertizing in accordance with the legislation of the Russian Federation about advertizing.

The transactions specified in this subitem are not subject to the taxation in case of observance of one of the following requirements to social advertizing:

in the social advertizing extended in radio programs, duration of mentioning of sponsors constitutes no more than three seconds;

in the social advertizing extended in TV programs in case of film and video servicing, duration of mentioning of sponsors constitutes no more than three seconds and to such mentioning no more than 7 percent of space of shot are reserved;

in the social advertizing extended by other methods on mentioning of sponsors no more than 5 percent of the advertizing space (space) are reserved.

The requirements to references of sponsors established by this subitem do not extend to references in social advertizing of public authorities, other state bodies and local government bodies, about municipal authorities which are not included into structure of local government bodies, about socially oriented non-profit organizations, and also about the physical persons which appeared in difficult life situation or needing treatment for the purpose of rendering the charitable help to them.";

Article 150 to add 2) with the subitem 16 of the following content:

"16) the unregistered medicines intended for delivery of health care according to vital testimonies of specific patients, and haematopoietic stem cells and marrow for performing unrelated transplantation.

Provisions of this subitem are applied on condition of submission to customs authorities of the corresponding permission issued by the federal executive body performing functions on development of state policy and normative legal regulation in the field of health care, drug circulation for medical application.";

3) in Article 217:

a) add with Item 3.1 of the following content:

"3. 1) the payments made to volunteers within civil agreements which subject is non-paid performance of works, rendering services, on expense recovery of the volunteers connected with execution of such agreements for employment of premises, on the drive to the place of implementation of charity and back, on food (except for expenses on food in the amount exceeding the sizes of daily allowance, stipulated in Item 3 these Articles), on payment of individual protection equipment, on payment of insurance premiums for the voluntary medical insurance connected with risks for health of volunteers when implementing of voluntary activities by them;";

b) the fourth Item 8 to declare the paragraph invalid;

c) add with Item 8.2 of the following content:

"8. 2) benefits amounts in the form of the charitable help in the cash and natural form rendered in accordance with the legislation of the Russian Federation about charity by the Russian and foreign charitable organizations registered in accordance with the established procedure;";

d) state Items 9 and 10 in the following edition:

"9) the amounts of total or partial compensation (payment) by employers to the workers and (or) members of their families, the former employees which left in connection with retirement on disability or on old age, the disabled people who are not working in this organization, cost of acquired permits, except for tourist based on whom services by the sanatorium and improving organizations which are in the territory of the Russian Federation and also the amounts of total or partial compensation (payment) of cost of permits for 16 years of children which did not reach age based on which the services by the sanatorium and improving organizations which are in the territory of the Russian Federation, provided are rendered to specified persons are rendered to specified persons:

at the expense of means of the organizations (individual entrepreneurs) if expenses on such compensation (payment) according to this Code are not carried to the expenses considered in case of determination of tax base on the income tax of the organizations;

at the expense of means of budgets of budget system of the Russian Federation;

at the expense of means of the religious organizations, and also other non-profit organizations, one of the purposes of activities of which according to constituent documents are activities for social support and protection of citizens who owing to the physical or intellectual features, other circumstances are not capable to exercise independently the rights and legitimate interests;

at the expense of the means received from activities to which the organizations (individual entrepreneurs) apply special tax regimes.

For the purpose of this Chapter sanatoria, sanatoria dispensaries, dispensaries, rest houses and recreation facilities, boarding houses, medical and improving complexes, sanatorium, improving and sports nurseries of the camp treat the sanatorium and improving organizations;

10) the amounts paid by employers for the treatment and medical attendance of the workers, their spouses, their parents and their children which remained at the disposal of employers after the tax discharge on profit of the organizations;

the amounts paid by public organizations of disabled people for treatment and medical attendance of disabled people;

the amounts paid by the religious organizations, and also charitable organizations and other non-profit organizations, one of the purposes of activities of which is according to constituent documents assistance to protection of public health, for services in treatment of faces which are not consisting with them in employment relationships and also for the medicines acquired by them for specified persons.

The specified income is exempted from the taxation in case of cashless payment by employers and (or) public organizations of disabled people, the religious organizations, and also charitable organizations and other non-profit organizations, one of the purposes of activities of which is according to constituent documents assistance to protection of public health, the medical organizations of expenses on treatment and medical attendance of taxpayers, and also in case of cash disbursement of the money intended on these purposes, directly to the taxpayer (members of his family, parents, legal representatives) or transfers of the funds intended on these purposes for accounts of taxpayers in banks;";

e) state Item 26 in the following edition:

"26) the income, except for income gained in the form of the charitable help and stipulated in Item 8.2 these Articles, received from non-profit organizations by orphan children, children without parental support, and the children who are members of families which income on one member does not exceed subsistence minimum which size is determined according to the procedure, established by the laws of subjects of the Russian Federation;";

The subitem 1 of Item 1 of Article 219 to state 4) in the following edition:

"1) in the amount of the income listed by the taxpayer in the form of donations:

to charitable organizations;

to socially oriented non-profit organizations on implementation of activities by them, the stipulated by the legislation Russian Federation about non-profit organizations;

to the non-profit organizations performing activities in the field of science, cultures, physical culture and sport (except for professional sport), educations, educations, health cares, protection of rights and freedoms of man and citizen, social and legal support and protection of citizens, assistance to protection of citizens against emergency situations, environmental protections and protection of animals;

to the religious organizations on implementation of authorized activities by them;

to non-profit organizations on forming or replenishment of the target capital which are performed according to the procedure, established by the Federal Law of December 30, 2006 N 275-FZ "About procedure for forming and use of the target capital of non-profit organizations".

The deduction specified in this subitem is provided in the amount of actually made expenses, but no more than 25 percent of income amount, received in tax period and taxable.

In case of return to the taxpayer of donation in connection with which transfer it applied the social tax deduction according to this subitem, including in case of disbandment of the target capital of non-profit organization, cancellation of donation or otherwise if return of the property transferred to forming or replenishment of the target capital of non-profit organization is provided by the agreement of donation and (or) the Federal Law of December 30, 2006 N 275-FZ "About procedure for forming and use of the target capital of non-profit organizations" the taxpayer shall include the amount of the social tax deduction provided in connection with transfer of non-profit organization of the corresponding donation in tax base of tax period in which the property or its cash equivalent were actually returned;

5) in Article 251:

a) to state the paragraph of the sixth of the subitem 14 of Item 1 in the following edition:

"grants are provided on non-paid and irretrievable bases by the Russian physical persons, non-profit organizations, and also the foreign and international organizations and associations according to the list of such organizations approved by the Government of the Russian Federation on implementation of specific programs in the fields of education, arts, cultures, sciences, physical culture and sport (except for professional sport), health protection, environmental protections, protection of rights and freedoms of man and citizen, stipulated by the legislation the Russian Federation, social servicing of needy and socially unprotected categories of citizens;";

b) in Item 2:

state subitem 1 in the following edition:

"1) the fees of founders (participants, members), the donations recognized by those according to the civil legislation of the Russian Federation, the income in type gratuitously of the works (services) performed (rendered) based on the relevant agreements got by non-profit organizations and also contributions on forming to stipulated in Clause 324 of this Code procedure for reserve on carrying out repair, capital repairs of common property which are made to condominium, housing cooperative, gardening, garden garden, garage construction, to housing cooperative or other specialized consumer cooperative by their members performed in accordance with the legislation of the Russian Federation about non-profit organizations;";

state subitem 2 in the following edition:

"2) the property, property rights passing to non-profit organizations according to the will according to the procedure of inheritance;";

state subitem 4 in the following edition:

"4) means and other property, property rights which are acquired for charity implementation;";

add with subitems 10.1 and 10.2 of the following content:

"10. 1) the means received by non-profit organizations gratuitously on ensuring conducting the authorized activities which are not connected with business activity from the structural divisions (departments) created by them in accordance with the legislation of the Russian Federation being taxpayers (further for the purpose of this Article - structural divisions (departments) listed by structural divisions (departments) due to the target receipts which arrived it on content and conducting authorized activities;

10. 2) the means received by structural divisions (departments) from created them in accordance with the legislation of the Russian Federation non-profit organizations listed by non-profit organizations due to the target receipts received by them on content and conducting authorized activities;";

Item 1 of Article 264 to add 6) with subitem 48.4 of the following content:

"48. 4) the expenses of taxpayers connected with non-paid rendering services in production and (or) distribution of social advertizing in accordance with the legislation of the Russian Federation about advertizing. The expenses specified in this subitem are recognized for the purposes of the taxation on condition of observance of the requirements to social advertizing established by the subitem 32 of Item 3 of article 149 of this Code;";

Item 1 of Article 265 to add 7) with subitem 19.3 of the following content:

"19. 3) expenses on forming of reserves of the forthcoming expenses by the taxpayer - the non-profit organization registered according to the Federal Law "About Non-profit Organizations", determined in the amount of and procedure which are stipulated in Clause 267.3 of this Code;";

8) to add with Article 267.3 of the following content:

"Article 267.3. Expenses on forming of reserves of the forthcoming expenses of non-profit organizations

1. Taxpayers - non-profit organizations (further in this Article - the taxpayer), except created in the form of the state corporation, state-owned company, consolidation of the legal entities having the right to create reserve of the forthcoming expenses connected with conducting business activity and considered in case of determination of tax base.

2. The taxpayer independently makes the decision on creation of reserve of the forthcoming expenses and determines in accounting policy for the purposes of the taxation expense types concerning which the specified reserve is created.

If the taxpayer made the decision on creation of reserve of the forthcoming expenses, write-off of expenses concerning which the specified reserve is created, is performed at the expense of the amount of the created reserve.

3. The size of the created reserve of the forthcoming expenses is determined based on the expense budgets developed and approved by the taxpayer for the term which is not exceeding three calendar years.

The amount of allocations to reserve is included non-operating expenses on the last number of the accounting (tax) period. The extreme amount of allocations to reserve of the forthcoming expenses cannot exceed 20 percent from the amount of the income of the accounting (tax) period considered in case of determination of tax base. At the same time, if the taxpayer creates reserve of the forthcoming expenses on implementation of the expenses provided by several expense budgets, the taxpayer independently in tax accounting distributes the amount of allocations to reserve between expense budgets.

4. The reserve amount which is not completely used by the taxpayer for implementation of the expenses provided by expense budget is subject to inclusion in structure of non-operating incomes of the taxpayer on the last number of the tax (reporting) period on which end date of expense budget falls.

If the amount of the created reserve appeared less actual expenses concerning which the reserve is created, the difference between the specified amounts is included in the expenses, considered in case of determination of tax base.";

In paragraph four of Item 1 of Article 269 of the word "before the Russian organizations" to exclude 9);

10) in Item 1 of Article 333.33:

a) state subitem 1 in the following edition:

"1) for state registration of the legal entity, except for state registration of liquidation of legal entities, state registration of political parties and regional departments of political parties, state registration of the all-Russian public organizations of the disabled people and departments which are their structural divisions - 4 000 rubles;";

b) add with subitem 2.1 of the following content:

"2. 1) for state registration of the all-Russian public organizations of the disabled people and departments which are their structural divisions - 1 000 rubles;".

Article 2

Paragraph two of Item 2 of article 1 of the Federal Law of December 30, 2004 N 212-FZ "About introduction of amendments to articles 212 and 217 of part two of the Tax Code of the Russian Federation, and also about recognition of invalid article 3 of the Federal law "About Modification of Part the Second the Tax Code of the Russian Federation, Change in Article 19 of the Law of the Russian Federation " about Bases of the Taxation System in the Russian Federation ", and also about Recognition Voided Separate Legal Acts of the Russian Federation" (The Russian Federation Code, 2005, N 1, the Art. 38) to declare invalid.

Article 3

1. This Federal Law becomes effective not earlier than after one month from the date of its official publication and not earlier than the 1st of the next tax period on the corresponding tax, except for provisions for which this Article establishes other term of their introduction in force.

2. The subitem "g" of Item 3, Items 5 and 10 of article 1 of this Federal Law become effective from the date of official publication of this Federal Law.

3. Action of provisions of Items 9 and 10 of Article 217, of the subitem 14 of Item 1, of subitems 1, of 2, of 4, 10.1 and 10.2 Items 2 of Article of 251 parts two of the Tax Code of the Russian Federation (in edition of this Federal Law) extends to the legal relationship which arose since January 1, 2011.

 

 

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