Sometimes profitable organizations or wealthy citizens provide assistance to those who cannot independently cope with their life situations. It can be low-income people, children with disabilities, etc. The manifestation of mercy and compassion in the form of certain sums of money can be transferred to targeted or various non-profit organizations that spend them on events or pass on to those who need social adaptation.
Donation concept
This form of assistance is described in some detail in Art. 582 of the Civil Code of Russia. It speaks of what is meant by donation, and how it can subsequently be disposed of. In general, this term means nothing more than a gift of either a thing or a right with a view to bringing public benefit.
Some are confused by the wording of this article. It refers to the fact that the donation includes the donation of things. However, there is an explanation for this. Indeed, according to the norm fixed in Art. 130 of the same Civil Code, money belongs to movable things.
Charitable donations can be given to citizens and social protection institutions, various organizations and subjects of civil law.
What follows from this? If an organization falls within the scope of Law No. 7 “On Non-Profit Organizations” adopted on January 12, 1996, then it is recognized as eligible to accept a donation of money. Such relations are regulated by Art. 572 of the Civil Code of Russia. According to her, donation is gratuitous. And in the event that there is a counter-transfer (of rights, things, obligations), then such a contract in accordance with current legislation cannot be recognized as a gift.
Anyone who makes a donation of money should not receive anything in exchange. Even if it will be toys, badges, etc. A similar fact is qualified by law as a sale with a profit.
Who can become a donor?
In Russian law there is no restriction on the circle of persons or organizations that are eligible for voluntary donation. Donation of money can be made by any citizen, as well as any either commercial or non-profit organization. However, depending on who the donor is, the Civil Code of the Russian Federation describes the procedure for the necessary actions. So, article 574 of this legislative act states that if a donation of money by a legal entity is carried out in an amount exceeding 3,000 rubles, then there is a need to draw up a gift agreement. This type of document also includes a donation agreement, which must be executed in writing.
How to do it right? The specific form of such an agreement is not established by law. Moreover, according to paragraph 2 of Art. 582, no permission or consent for a donation of money is required. This type of donation is not prohibited to foreign individuals or legal entities.
What can donations be directed to?
This issue is not specified by law. On the contrary, paragraph 3 of Art. 582 of the Civil Code of Russia says that the donor has the right, but is not obliged to explain the purpose of the donation made by him. If there is a targeted donation, then in this case all the money should be spent only for its intended purpose.
Cases of violation of this obligation are specified in paragraph 5 of Art. 582 of the Civil Code of Russia. It explains that if the funds received are not used for the stated purpose, this entails the cancellation of donations. An exception can only be such a situation when the one who transferred or gave a certain amount of money agreed to this.
If the collection of donations was without indicating its purpose, then the funds may be directed at the discretion of the person who received them. However, this does not mean that money can be spent on anything. According to paragraph 1 of article 582 they must definitely go for common goals. What is included in this concept? Let's consider this question in more detail.
General Useful Goals
Donation collection can have a different purpose. Moreover, the list of those goals for which the received funds will be spent is not specified by law. However, analyzing legal acts, certain conclusions can be drawn. They relate to objects of general useful activity. So, according to the Federal Law “On Charitable Activities and Charitable Organizations” No. 135, the goals specified in Art. 2, as well as those listed in Federal Law No. 7 “On Non-Profit Organizations”.
The donations received for the formation of a public association are also of general use. In addition, if in general the activities of NPOs are considered to be of general use, then all money received gratis can be spent on organizing its activities, including the payment of various taxes and the salary of management personnel. It should be borne in mind that information on the amount of the donation, as well as on the use of income, should be provided to the tax office. Supervisors can interpret the concept of useful activities in different ways. In this regard, the expenditure of funds received in the form of donations should be strictly directed. Otherwise, NGOs will need to defend their position in court.
Donation Collection
Money received as a gift from an organization or individual may be:
- transferred in cash from the donor;
- assembled in piggy banks;
- received by bank transfer;
- listed with a credit card using a payment terminal;
- received on electronic wallets;
- translated using a variety of systems existing on the Internet.
But no matter what donation method you choose, you need to strive to make it convenient for the donor. Moreover, various mechanisms are not only possible, but even desirable to combine. In order to succeed in this matter, it will be necessary to take into account the opportunities, habits and preferences of potential donors.
Each of the above types of gift of money has its own legislative base, and each of them has its own requirements. Let's consider some of them in more detail.
Cash receipt
In the event that the organization accepts donations in cash, it will need to correctly draw up their receipt. First of all, an incoming cash warrant is filled out, the details of which are entered in the cash book. All this must be done in accordance with the Procedure for the Rules of Cash Operations in the Russian Federation.
When transferring money through a bank, they must be entered in the appropriate accounting registers. Such operations are carried out on the basis of a bank statement from both the organization that received and the money sent.
Collection using a piggy bank
What should be considered when applying this method? Donation box must be made of transparent material and must be sealed. In addition, boxing will need to put information on the goals that the fundraising aims, as well as on the conditions of the event. For example, on a piggy bank box may be the inscription "Donation to the temple."When raising funds during various auctions and events, it is important to periodically monitor the box and its condition.
After the donation box is full, it is necessary to open it. This will require the presence of a specially created commission. Its members, first of all, will need to make sure that the box is in good condition and not damaged. It is important to check the integrity of the seal.
How to make a donation? For this, in the presence of the commission, the composition of which includes at least three people (one of them must be a representative of the organization in whose premises the box was located), the contents of the piggy bank are recounted. After that, an act is drawn up in which the installation location, box number, date of opening, and also the amount of the collected funds are indicated. All money received comes with the execution of the relevant documents at the cash desk of the organization. Sometimes for the installation, transportation and repair of the piggy bank, some costs are required. It should be borne in mind that this money should not be taken from the funds raised.
Use of Internet resources
If the funds raised by all possible means are not able to solve a particular problem, you can ask for money from rich people. Donations in such cases helps to get the Internet. The World Wide Web contains specialized platforms through which assistance is provided in obtaining money from wealthy individuals. Moreover, they can be citizens of the Russian Federation or foreigners. Thus, for example, fundraising for the treatment of a child can be carried out. The amount allocated by a rich person will go to WebMoney or Yandex.Wallet.
The issue of receiving such money must be approached with all seriousness. First of all, you need to prepare a text for a help announcement. It should state with maximum accuracy the current situation in life, and also indicate the areas in which the donated amounts will be spent. Without fail, such a text should indicate the method of communication (postal address, e-mail or phone number), and also contain the payment details of a WebMoney or Yandex.Wallet credit card. Carefully prepared text will need to be placed on as many sites as possible in order to request financial assistance. After placing such an announcement, you will only have to wait until a person who wants to transfer money for free will pay attention to it.
Donations for the treatment of children
Various funds collect such funds. With their help, the necessary medicines are purchased that can save the little man from pain or from a wheelchair, as well as give him a chance to return to a normal healthy life.
Donating money to sick children who are going to a fund specially created for these purposes is used to solve the most complex problems. However, in this case, in order not to create additional difficulties for both the recipients and the senders of assistance, it will be necessary to correctly draw up the documents.
So, upon receipt of monetary amounts, when the inscription "gratuitous funds" is made on the notice, the fund has the right to spend it on any needs related to the treatment of children. This money will allow the organization to quickly solve the most acute problems relating to all patients the foundation cares about. But the greatest freedom of action appears in him if the inscription on the notice says that the donation was made for statutory purposes. This makes it possible to significantly expand the circle of patients and the care provided to them.
The donor has the right to indicate the purpose for which he transfers his money. It can be targeted and addressless.So, the notice may indicate that this donation is intended for an individual, indicating his surname and name. In this case, the fund will spend them on the treatment of a particular child.
Another type of such donations is targeted. They take place in those cases when an organization or an individual, when concluding an agreement with the fund, wants to indicate that his money will be spent on the purchase of certain equipment or certain drugs. For these purposes, the fund will spend the amount provided to it.
Donors can always help sick children without intermediaries. On special sites on the Internet you can find the details of the bank accounts of parents or their phones to transfer funds personally.
Donations and taxes
All funds that were donated to the account of non-profit organizations and were spent on generally useful purposes are not considered as income. Consequently, these funds are not included in the base for calculating income tax. Donations that are targeted have the same benefit.
Charity
This phenomenon has deep roots in the history of the Russian people. It is dictated by its religious heritage and culture. In past centuries, the main charity activity was carried out by the church. About two centuries ago, philanthropists — immigrants from the nobility and merchants — joined this process. In Soviet times, the concept of "charity" ceased to be relevant. It was replaced by social responsibility, which was expressed in the form of patronage of organizations and enterprises over objects of education and culture.
Today, the term "charitable assistance" refers to any manifestation that falls within this definition. This may be sponsorship and sponsorship, social investment and voluntary donations. However, between the latter concept and charity, despite the similarity of their goals, there are certain differences in the legislative framework. So, a donation, as mentioned above, is exclusively a gift. But the help provided in the framework of charity is sometimes not without compensation. The objectives of such an action are strictly defined and specific. And this distinguishes charity from donations. After all, free donation has a broader and more general purpose.
Charitable assistance and donations vary depending on the host. So, according to the current legislation, the state, religious organizations and political parties are not objects that have the right to charity. They are entitled only to donations.
There are various types of charity:
1. Private. This is the most common form of assistance in which individuals voluntarily transfer funds, transfer medicines and other resources to specific social areas, to a group of people, or to a specific person.
2. Corporate. It represents the social care of a commercial organization aimed at helping those in need or supporting charity projects. In addition, this may be the creation of a private fund by a commercial organization.
3. Charity in the protection of animals, and the improvement, as well as the preservation of all types of fauna on our planet. This concept includes activities to improve the environment, the development of drugs, the approval of scientific grants, etc.
4. Patronage. This type of charity got its name from the name of the patron saint of poets of Rome Guy Tsilnius Maecenas. By such actions it is customary to understand the support given to art, culture and science, as well as to young or poor scientists, artists and actors.
5. Social responsibility. This concept is quite common in our country.By it we mean actions that are aimed at eliminating the negative impact of the enterprise’s work on the environment, and voluntary contributions to the development of society. The interpretation of this concept goes beyond the existing legislation and considers the responsibility of a business partner, employer and just a citizen involved in social relations.
6. Sponsorship. This type of charity refers to this concept only partially. After all, the assistance provided by the sponsor is carried out, as a rule, in order to popularize their own direction.
Today, no one doubts the fact that the existence of donations and charity is an integral feature of our society. This is a certain responsibility, which is considered traditional not only among our people, but also in the culture of many countries. For example, in Russia, donations have always been expressed in the form of tithes. In America, there is a certain business principle, according to which 10% of income is transferred to charity. And the list goes on and on. However, even without this, it becomes clear that at all times in society there were such social trends and specific individuals who needed assistance. There was always an intervention of noble people seeking to solve the problems faced by others.