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FEDERAL LAW OF THE RUSSIAN FEDERATION

of May 5, 2014 No. 108-FZ

About modification of Article of 251 parts two of the Tax Code of the Russian Federation

Accepted by the State Duma of the Russian Federation on April 22, 2014

Approved by Council of the Russian Federation on April 29, 2014

Article 1

Bring in Item 2 of Article of 251 parts two of the Tax Code of the Russian Federation (The Russian Federation Code, 2000, No. 32, Art. 3340; 2001, No. 33, Art. 3413; 2002, No. 22, Art. 2026; 2003, No. 1, Art. 2, 6; No. 28, Art. 2886; No. 52, Art. 5030; 2004, No. 27, Art. 2711; No. 34, Art. 3520; 2005, No. 1, Art. 30; No. 24, Art. 2312; No. 52, Art. 5581; 2006, No. 31, Art. 3443; No. 45, Art. 4627; 2007, No. 1, Art. 39; No. 22, Art. 2563; No. 31, Art. 3991, 4013; No. 49, Art. 6045, 6071; No. 50, Art. 6237, 6245; 2008, No. 27, Art. 3126; No. 48, Art. 5519; No. 49, Art. 5723; No. 52, Art. 6237; 2009, No. 1, Art. 31; No. 11, Art. 1265; No. 29, Art. 3598; No. 48, Art. 5731; No. 51, Art. 6153, 6155; No. 52, Art. 6455; 2010, No. 19, Art. 2291; No. 32, Art. 4298; No. 47, Art. 6034; No. 49, Art. 6409; 2011, No. 1, Art. 9, 21; No. 27, Art. 3881; No. 30, Art. 4583, 4587, 4597; No. 45, Art. 6335; No. 47, Art. 6610, 6611; No. 48, Art. 6729; No. 49, Art. 7037; 2012, No. 19, Art. 2281; No. 25, Art. 3268; No. 41, Art. 5527; No. 53, Art. 7596; 2013, No. 23, Art. 2866; No. 51, Art. 6699; No. 52, Art. 6985; 2014, No. 8, the Art. 737) change, having added it with the subitem 20 of the following content:

"20) the money in the form of assignments received by non-profit organization as which founder the Russian Federation on behalf of the Government of the Russian Federation which main objectives of activities are support of domestic cinematography, increase in its competitiveness, providing conditions for creation of the high-quality movies corresponding to national interests and promoting of national movies in the Russian Federation acts within provided by the specified non-profit organization on the terms of equity on production of national movies or in expense recovery for the specified purposes of the amounts which source are budgetary appropriations.".

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