PRESIDENTIAL DECREE OF THE REPUBLIC OF BELARUS

of April 15, 2013 No. 191

About support of physical culture and sport to the organizations

For the purpose of creation of necessary conditions for further development of physical culture and sport in the Republic of Belarus, optimization of measures for support of game sports:

1. Determine that support of physical culture and sport to the organizations for the list according to appendix 1 (further - the sports organizations) appears:

1.1. in the form of voluntary conveyance by legal entities and individual entrepreneurs to the sports organizations according to the legislation and taking into account the features established by this Decree, money (including by the direction on payment of goods (works, services) for the sports organizations for agreements on transfer of debt), non-paid rendering services (performance of works) and (or) voluntary conveyance of property, including property rights, with inclusion of expense amounts on rendering such free (sponsor's) aid in structure of non-operating expenses for the purposes of the taxation. At the same time the requirement (recommendation) of provision of the free (sponsor's) aid is forbidden to the sports organizations based on decisions of state bodies.

Action of part one of this subitem does not extend to clubs by the form (types) of sport and other organizations of physical culture and sport which teams do not participate in the highest league (in ice hockey - in extra-league) of the championship of the Republic of Belarus and (or) the championships, draws of cups of other states;

1.2. in the form of subsidies at the expense of means of local budgets taking into account the requirements provided in item 4 of this Decree.

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