Charitable Foundation for Differences from Donations. Charitable contributions and donations
Income from donations to charities should be accounted for separately from those generated by commerce. As we have already said, charitable contributions cannot be spent arbitrarily, but only for certain purposes provided for by the charter of a non-profit organization. Therefore, in accounting, they need to be reflected as targeted funding. This is also confirmed by the Instructions for the application of the Chart of accounts for accounting of financial and economic activities of organizations, approved by Order of the Ministry of Finance of Russia dated October 31, 2000 N 94n. It requires that: - earmarked receipts are reflected on the credit of account 86 "Target financing"; - income from entrepreneurial activity was accounted for on the credit of the sub-account “Revenue” of account 90 “Sales” and on the credit of the sub-account “Other income” of account 91 “Other income and expenses”. Example 4.
Donation and charity: what's the difference
The report must indicate not only how much and what was spent in a year, but also list the activities that the organization conducts and plans to carry out at the expense of charitable funds. Well, if during the year for which the report was drawn up, the tax authorities checked the organization and found any violations, then the report should indicate what violations were committed and what was done in order to correct them. How charitable contributions are reflected in accounting First, let's see how donators should reflect these contributions.
For this, let us refer to PBU 10/99 "Organization Expenses", approved by Order of the Ministry of Finance of Russia dated May 6, 1999 N 33n. Clause 12 of this PBU states that contributions and payments related to charitable activities should be reflected in the accounting records as non-operating expenses, that is, on account 91 “Other income and expenses”. Example 3.
Donations to autonomous institutions (kravchenko s.)
The main difference is that raising money for charity is extremely problematic for a non-charitable organization, if not impossible. Spend your money on health, but you shouldn't ask other organizations or physicists. You are tormented by butting with the tax authorities. Because the Ministry of Finance and the Tax Service are in the position that only charitable organizations have the right not to tax the profits received from earmarked funds that are channeled to charity.
In court, of course, you can fight, but is it worth it? In addition, donors are more willing to give money to a charitable organization. Especially the western ones.
Donation agreement to a charitable foundation
In this regard, the property received by the "simplified" as a donation or for charitable activities is not taken into account when determining the object of taxation of the simplified taxation system (Letters of the Ministry of Finance of Russia dated 04/30/2015 N 03-03-06 / 4/25270, dated 08/07/2014 N 03-11-06 / 2/39245). VAT. When calculating the named tax, gratuitous transfers, including donations, are subject to taxation (subparagraph 1 of paragraph 1 of article 146 of the Tax Code of the Russian Federation). At the same time, it does not recognize the transfer of property to non-profit organizations for the implementation of the main statutory activities not related to entrepreneurial activity (paragraphs.
1 p. 2 art. 146 of the Tax Code of the Russian Federation, p. 3 p. 3 art. 39 of the Tax Code of the Russian Federation). At the same time, these provisions of tax legislation do not provide for transactions on the transfer of property to non-commercial organizations for their entrepreneurial activities.
Charity and business: goals, types, examples
As a reminder, none of the donation agreements, regardless of any circumstances, ever requires state registration. Despite the above, in order to exercise the basic rights of the donor to control the use of the transferred property and the subsequent legal consequences of such control, it is always advisable to conclude a donation agreement, if its value exceeds 3 thousand rubles, in writing. Example The Petr Ivanov Charitable Foundation is collecting donations for the Save Green Moscow environmental campaign.
Citizen K., being a civil activist, decided to make such a donation and transferred 75 thousand rubles to the foundation, having drawn up such a deal with a written agreement. The specified agreement contained the intended purpose of the transferred funds “to be used to finance public events within the framework of the action“ Save Green Moscow ”.
Registration of a charitable foundation - step by step instructions
Civil Code, according to which everything received by the charitable foundation from the donor and preserved in kind is subject to return. In actual use, such property should be considered an unjustified benefit, which also, according to Art. 1105 Civil Code, subject to reimbursement in cash. Conclusion A charitable foundation is one of the forms of a non-profit nongovernmental organization that carries out charitable activities within the framework of generally useful purposes established by Art.
2
Attention
Federal Law No. 135 of August 11, 1995. In relation to a charitable foundation, based on the direction of its activities, donations can be made. A donation is understood as a gratuitous transfer in favor of a charitable foundation of any property benefit that has a general useful purpose. Any legal and physical person, except for minors and incapacitated persons, can act as donors for the benefit of the fund.
Finding sources of funds Attracting sponsors is the most difficult task facing a charitable foundation. As a rule, the sources of funds are:
- Contributions by members of the organization.
- Donations from outsiders. Moreover, they can be expressed not only in money, but also in natural form (things, tools, household items, animal feed).
- Grants.
- Funds from volunteer activities.
- Profit from securities.
- Funds from charitable events (auctions, concerts, promotions, etc.).
Fundraising site You can significantly increase the effectiveness of a charitable foundation by creating an official portal on the Internet.
For this you need:
- Choose hosting. Many resources now offer it for free.
At the preparatory stage, you need to determine the person who will be responsible for making decisions and monitoring their implementation. As a rule, such a subject is the initiator of the opening of a charitable organization. A package of documents for registering a charitable foundation It includes:
- Statement by f. RN0001.
- Constituent documentation.
- Receipt of payment of the duty.
The application indicates:
- Full name of the applicant.
- Residence address.
- Contact phone numbers.
The document is provided in duplicate. One of them must be notarized. Additional sheets are attached to the application, which provide information about the founder, types of economic activities.
The constituent documents for registration of a charitable foundation include:
- Charter.
Info
At the same time, the organization can use the profit obtained in the course of various actions, including those related to entrepreneurship, if it is directed to non-commercial needs. For example, funds from a charity concert should go to help stray animals. The key difference between a charitable foundation and a regular one is that the organization must send at least 80% of donations to non-profit purposes.
After state registration, a certificate is issued. It confirms the legal personality of the foundation. If the participants violate the requirements established by law, the organization may be liquidated. Personnel The recruitment of employees is carried out in accordance with the specifics of the organization's activities.
As a rule, the participants of the charitable foundation are:
- Volunteers. They are not on the staff of the organization, but they provide free assistance.
It says that charitable assistance can be carried out in various forms - starting with the transfer of property, continuing with the vesting of various property rights and ending with the performance of work, the provision of services. Moreover, all that has been said is transmitted disinterestedly, that is, either free of charge or on preferential terms, while a donation implies the use of a donation mechanism, when there is a gratuitous transfer.<1 Федеральный закон от 11.08.1995 N 135-ФЗ «О благотворительной деятельности и благотворительных организациях». Благотворители вправе определять цели и порядок использования своих пожертвований (ст. 5 Закона о благотворительной деятельности). То есть благотворительные взносы можно считать также частным случаем пожертвований, которые попадают в сферу действия названного Закона.
Donations can be made to citizens, medical, educational institutions, social protection institutions and other similar institutions, charitable, scientific and educational organizations, foundations, museums and other cultural institutions, public and religious organizations, other non-profit organizations in accordance with the law, as well as the state and other subjects of civil law (clause 1 of article 582 of the Civil Code of the Russian Federation). At the same time, the acceptance of a donation does not require anyone's permission or consent (clause 2 of article 582 of the Civil Code of the Russian Federation). Another difference between donation and donation is the intended use of the transferred property. The donation of property to a citizen must be (and to legal entities - may be) conditioned by the donor by the use of this property for a specific purpose. In the absence of such a condition, the donation of property to a citizen is considered an ordinary donation (paragraph 3 of Art.
Home / Donation / Donation as a gift / Examples of drawing up a donation agreement / Charitable foundation According to Art. 6 and Art. 7 of the Federal Law No. 135 of August 11, 1995, a charitable foundation is a non-profit non-governmental organization or institution created to carry out charitable activities within the framework of generally useful purposes established by Art. 2 of this federal law. Based on this, and in accordance with paragraph 1 of Art. 582 of the Civil Code (Civil Code) of the Russian Federation, any legal entity or individual, except for a minor and incapacitated (clause 1 of article 575 of the Civil Code), can make a donation to him. Donation to a charitable foundationAccording to a donation agreement to a charitable foundation, the donor donates property benefits (things or property rights) in his favor, endowing such property with a certain general purposeful purpose (cl.
Such concepts as charity and sponsorship are often confused, thereby violating the logic of addressing a potential source of sponsorship funds. The reason is simple - a request to provide charitable assistance is motivated differently than a request to provide sponsorship funding for a project or event on a reimbursable basis.
Let's briefly compare two definitions from Wikipedia and other sources:
Charity- this is the provision of disinterested assistance to those in need. A special difference between charity and other types of funding is the free choice of the time, type and place of help by the donor. In addition, the composition of such assistance is determined by the benefactor based on his vision of needs, which often means material non-monetary assistance or the provision of services. In part, patronage is a type of charity.
Sponsorship- is targeted financial support of an entity (legal entity or individual) for the promotion, implementation of commercial projects of other entities. Sponsorship assumes mutual achievement of goals within the framework of one project, although the goals of the partners, as a rule, differ. An important feature of sponsorship is the mutual obligations of the parties and the presence of certain conditions, i.e. a contractual relationship is essentially a deal. Sponsors can be considered business cooperation within a project initiated and organized by one of the parties.
As can be seen from the definitions and follows from practice, charity and sponsorship have only one aspect in common - one side provides the other with a certain resource. This is where the similarities end. For example, within the framework of charitable assistance, as a rule, only the receiving party realizes its goals, with the exception of large-scale socially significant projects. Thus, there is no need to talk about the commercial component in the framework of charitable activities. Businesses are rarely interested in such projects, which can lead to negative results. Applying for gratuitous and unconditional charitable assistance has nothing to do with sponsorship.
Sponsor agency COMPRED.COM
When it comes to the registration of real estate or other valuable property, it is important to begin with understanding all the intricacies of the transfer of property rights in order to do everything correctly and legally competently in order to avoid all kinds of risks and misunderstandings. There are a lot of methods of alienating property, so it is important to take this moment into account when choosing the best option, since each of them has its own advantages and disadvantages, and a list of certain restrictions established by the legislation of the Russian Federation. In this regard, citizens are often interested in what are the differences between a donation contract and a donation. Despite the fact that donation is a kind of gift, there are still some differences between them.
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What is giving
Alienation of property or a valuable thing by donation presupposes the complete transfer of ownership rights to a third party on a gratuitous basis. Immediately after the conclusion of the donation agreement, the assignee acquires the rights and obligations that are assigned to him as a result of accepting the gift. The agreement comes into force after the registration of the document with the local authorities of Rosreestr.
Characteristics of the donation procedure
A distinctive feature of donation is the gratuitousness of the transaction, that is, the assignee becomes the owner of the gift completely free of charge. The donor has no right to demand anything from the donee in return - neither money, nor the exchange of property, nor the provision of any services.
As soon as property rights are transferred to the donee, he can dispose of the gift at his own discretion, regardless of the opinion and wishes of the donor. In the event that the donor, when drawing up the donation agreement, puts forward any conditions in relation to the donee, which he must fulfill in order to receive the property as a gift, such an agreement has every reason to invalidate it and cancel the transaction.
Pros and cons of giving
Despite the fact that the fundamental principle of donation is gratuitousness, this method of transferring property rights has its advantages and disadvantages.
Table. Pros and cons of giving.
| Advantages | disadvantages |
| Comes into force after signing the agreement and registering it with Rosreestr | The donor does not have the ability to establish his own requirements and conditions for the donee, since this encumbrance will become a sufficient basis for canceling the contract |
| There are circumstances under which it is possible to challenge the contract in court and declare it invalid (plus for the donor) | The contract can be challenged both by the donor himself and by third parties whose legitimate property interests were infringed upon by this transaction |
| The donee becomes the absolute copyright holder of the object of the transaction after the registration of the contract and receives the right to dispose of the property at his own discretion | There are certain restrictions established by the legislation of the Russian Federation (it is forbidden to transfer property rights by donation between commercial organizations, etc.) |
| The donation is a final and irrevocable decision without the possibility of making amendments, changes and conditions for the recipient of the gift | There is little chance of challenging the contract in court (minus for the donor) |
Attention! The donation agreement, when drawn up by persons not related by kinship, obliges the recipient of the gift to pay personal income tax (PIT) in the amount of 13% of the transaction for residents and 30% for non-residents.
What is a donation
The concept of the term "donation" is determined by the Law of the Russian Federation, namely, Article 582 of the Civil Code of the Russian Federation, which states that a donation is a separate form of an act of donation, which is burdened with a generally useful purpose, that is, it is made to achieve a specific goal. The transaction agreement clearly defines the purpose of the donated values, therefore, the property transferred to a third party in this way can be used only for the purposes strictly indicated in the agreement, which causes some inconvenience and limits the possibilities of the assignee. This feature allows you to easily distinguish between donation and donation agreements. Most of the issues related to the latter are regulated by Article 32 of the Civil Code of the Russian Federation, since the very fact of sacrificing property and things is considered a gift.
When the donor makes a donation, as well as when donating, the only main principle is observed - gratuitousness. The property is transferred to a third party free of charge. The donor transfers the ownership rights absolutely free of charge and has no right to demand from the assignee any remuneration for the perfect gift.
Attention! If the person making a donation refuses to establish a specific purpose in the contract, then this action will not be considered a donation, but an ordinary donation, since it is the purpose that is the main difference between donation and donation.
Article 582 of the Civil Code of the Russian Federation establishes the obligation to determine the intended purpose of the donated property only for individuals, and if we are talking about legal entities, then they are not obliged to determine its purpose when donating, but they can use this opportunity if they wish. At this point, the possibility of determining the intended purpose cannot be regarded as a counter-obligation of the recipient of the valuables (property, money, securities, etc.). Due to the fact that it is not possible to ignore the generally useful direction of the donation, this act is committed exclusively at charitable ambushes. This, in turn, led to the fact that the circle of permissible subjects for making a donation was noticeably narrowed.
In case of violation by the recipient of the good of its intended purpose, the transaction may be invalidated with its subsequent cancellation and transfer of the donated object to the former owner. The legislation of the Russian Federation does not provide for and is not exercised control over the fulfillment of the intended purpose established by the contract, therefore it is more expedient and logical to consider this issue within the limits of the contract being concluded. But federal law provides for cases when it is allowed to change the originally defined purpose of the donated gift. These are situations when:
- the person making the donation agrees with the need to amend and change the purpose;
- there is no opportunity to use the donation for the purpose specified in the contract;
- the donor died (natural person) or he was liquidated / reorganized (legal entity).
If the person who donated the property is no longer alive, then the decision to change the appointment can be made exclusively in court.
Donation salient features
The main distinguishing feature of the donation of values from donation is the establishment by the donor of the intended purpose for things or rights of claim, which he donates in favor of a third party (natural or legal). It is important that the purpose of the donation is of an exclusively useful nature.
Attention! Federal law prohibits making a donation to commercial organizations, since commercial interests and goals a priori cannot be generally useful, therefore such a transaction is subject to invalidation and can be canceled.
This article talks about typical ways of solving legal issues, but each case is different. If you want to know how to solve exactly your problem - contact our consultant absolutely FREE OF CHARGE!
According to Russian law, a donation must always be made in order to meet the needs of:
- social strata;
- broad masses of the population;
- public organizations and movements.
Regardless of the fact that the recipient of the property or things sacrificed is only one specific person - the donee, many should benefit from him. Anyone can be a donor if he does not belong to one of the categories that, according to the definition of the Civil Code of the Russian Federation, are not entitled to take part in a donation and donation transaction, namely:
- a young child under the age of 18;
- incapacitated citizen;
- proxies of the above citizens.
Clause 1 of Article 582 of the Civil Code of the Russian Federation also establishes the circle of those persons who have the right to receive benefits from donors, that is, to participate in a donation transaction:
- subjects of the Russian Federation;
- state;
- religious organizations;
- educational and cultural organizations and foundations;
- charitable foundations;
- public organizations;
- citizens;
- museums;
- budgetary organizations;
- institutions of social protection.
This list of subjects is exhaustive, there are no other options, so if the donation agreement is drawn up in favor of someone who does not belong to one of the above categories, it may be considered invalid.
The deal is a bilateral agreement, therefore, the donor must necessarily obtain the consent of the other party, that is, the donee, since as a result of the agreement concluded, the latter, together with the rights to the property, receives an encumbrance in the form of an obligation to use it strictly for its intended purpose. If the donee does not agree with the terms, he has every right to refuse this good and not sign the contract.
To receive a donation, the donee does not need to obtain special permission from anyone (higher organizations, local authorities, etc.). An important condition for drawing up a donation agreement is the specification of the subject of the transaction, that is, what is transferred to a third party on a gratuitous basis. The criteria for specifying the object of donation are regulated by paragraph 2 of Article 572 of the Civil Code of the Russian Federation. If the contract does not specifically describe the object of the transaction, then it may be invalidated.
Advantages and disadvantages
According to civil law, a donation is the same transaction involving two parties who sign an agreement that gives them rights and obligations, therefore it also has its advantages and disadvantages.
Table. Pros and cons of donating.
| Advantages | disadvantages |
| The donor has the right to control the process of disposing of the benefits transferred by him to a third party. | Burdens the donee with the obligation to use the gift strictly for the intended purpose and for specific purposes |
| The contract comes into force immediately after the conclusion of the transaction | Does not require any permissions to accept a good as a donation |
| The ability to challenge the agreement and achieve its invalidation with the subsequent transfer of property (things) to their former owner (donor) | The circle of subjects and objects of the transaction is limited |
| The ability to independently determine a generally useful purpose | High risk of contract cancellation |
As you can see, for the donee there are more disadvantages than advantages, since he will also have to fulfill the obligation arising from the agreement, as well as submit a full report on the use of the good transferred to him as a donation.
Important! Despite the fact that a donation is a gratuitous act of transfer of property rights, a donation differs from a gift in that it is not regarded as profit and is not taxed, regardless of the relationship between the donor and the gifted.
Key differences between giving and donating
To understand the difference between sacrifice and giving, it is necessary to analyze their similarities and differences according to certain criteria.
Table. Difference between giving and donating.
| Comparison criteria | Donation | Donation |
| The basic principle | Gratuitousness of the transaction | Gratuitousness and General Useful Purpose |
| Ability to set specific requirements and conditions | Prohibited by law. If the donor puts forward requirements for the donee, the agreement may be canceled | It is a prerequisite for the agreement. Without determining the generally useful purpose of the donated property or things, the transaction loses legal force and is automatically reclassified into a donation agreement |
| The need to pay taxes | No, unless the recipient of the gift is not closely related to the giver | No. Donated property, unlike a gift, is not regarded as income and is not subject to taxation in accordance with article 251 of the Tax Code of the Russian Federation (Tax Code of the Russian Federation) |
| Possibility of recognizing the contract as invalid | Yes, in exceptional cases:
|
There is. This is possible in the following cases:
|
| The presence of an encumbrance | No and cannot be | The encumbrance is the exceptionally useful purpose of the donated goods |
| Availability of restrictions | There is:
|
There is:
|
As you can see, there is not so much difference between donation and donation, since these are two agreements that are almost identical in meaning and content. The main factor that distinguishes them is that the donated values are a gift encumbered in the form of an obligation to use the property strictly for the generally useful purpose defined by the contract. Unlike giving, donating is always charity.
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The administration of a medical organization forces doctors to collect donations from patients and thereby fulfill the plan for the provision of paid medical services. In case of refusal, employees are threatened with sanctions
The hospital is not prohibited from accepting donations. However, it is impossible to force a doctor to fulfill the "charity" norm. Remember that compliance with the law is monitored by the prosecutor's office, where the health worker has the right to complain.
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The main thing in the article:
“Dear Comrade Ivanov! If there is an opportunity and desire to provide financial assistance to our hospital, please transfer 1000 rubles to the current account of the medical organization. Give me the receipt for the transfer. "
This is how the administration of one of the hospitals "recommends" doctors to collect funds from patients.
Each branch must fulfill the plan - to provide paid services. If there is not enough money, donations are used.
Charity for the needs of a medical organization is optimal for the administration, because the patient donates money voluntarily. At the same time, he does not sign an agreement for a specific service and cannot demand a refund.
Each employee of the department is obliged to contribute to the collection of money, otherwise he will not be allowed to work in peace. The leadership threatens with checks in the wards, bad attitude, harsh measures for minor offense.
Budgetary health care institutions draw up a plan of financial and economic activities. This follows from sub. 6 clause 3.3 of Art. 32 of Law No. 7-FZ. and related costs.
This is stated in the order of the Ministry of Finance of Russia dated July 28, 2010 No. 81n "On the requirements for the plan of financial and economic activities of a state (municipal) institution." The plan is approved by the head of the organization (clause 22 of the order).
The healthcare institution is not obliged to meet the indicators for the provision of paid services. There is no legal responsibility for failure to comply with this obligation. However, the lack of income from the provision of paid services also limits the costs of a medical organization due to this source of funds.
Low tariffs in the compulsory medical insurance system do not cover the costs incurred for the provision of medical care. At the same time, health care also has problems of ineffective spending: unjustified overpricing in public procurement, ineffective use of human resources. To overcome the shortage of funds, the organization is forced to engage in entrepreneurial activity.
If paid medical services do not cover the shortage of funds, the administration of a medical organization is looking for other ways to earn money. For example, some managers force workers to
What is charity and donation
On a note: Among the reasons for the growth in the volume of paid medicine, health workers put the staff shortage in state and municipal medical organizations in first place (46.8% of respondents), in second place - low tariffs for compulsory medical insurance (25.4%). These are the results of a survey by the Health Foundation.
From the point of view of the law, charity is a gratuitous or on preferential terms transfer of property to citizens or legal entities, including money, disinterested performance of work, provision of services, etc. This is stated in Art. 1 of the Federal Law of August 11, 1995 No. 135-FZ "On Charitable Activities and Charitable Organizations" (Law No. 135-FZ).
The purpose of charity may be to promote activities in the field of prevention and protection of the health of citizens, as well as the promotion of a healthy lifestyle (part 1 of article 2 of Law No. 135-FZ).
A donation is a donation of a thing for generally useful purposes, including to medical organizations (part 1 of article 582 of the Civil Code of the Russian Federation). Under a donation agreement, one party transfers or undertakes to transfer a thing (including money - Art. 128 of the Civil Code of the Russian Federation) to the other party free of charge or into ownership. This wording contains Part 1 of Art. 572 of the Civil Code of the Russian Federation.
Thus, voluntary monetary donations from citizens are a legitimate source of income for a medical organization.
If a medical organization has received a charitable donation, it acts as a beneficiary (Article 5 of Law No. 135-FZ).
Are doctors prohibited from accepting donations
Citizens and legal entities engage in charity voluntarily and are free to choose its goals (clause 1 of article 4 of Law No. 135-FZ). A donation is a civil legal relationship, employees of a medical organization act as its representatives (part 1 of article 182 of the Civil Code of the Russian Federation) at will. Thus, collecting donations at the hospital is not prohibited.
How to make a donation
Donations must be properly processed. The charter of the organization should contain a clause on the possibility of receiving donations from individuals and legal entities.
Medical organization (clause 1, part 1 of article 161 of the Civil Code of the Russian Federation). The donor can indicate the purpose of his donation, but this is his right, not an obligation. The beneficiary must keep records of funds (part 3 of article 582 of the Civil Code of the Russian Federation).
Is it possible to force a doctor to collect donations
The medical organization cannot compel medical workers to collect donations, much less oblige them to fulfill the collection plan. The employer-employee relationship is governed by labor law. An employee-doctor performs work in accordance with his position and receives a salary (Article 15 of the Labor Code of the Russian Federation).
A specialist physician, as part of his professional medical practice, cannot be required to collect donations. Medical activities include the provision of medical care, expert examinations, examinations and examinations, preventive measures (Art. 2 of Law No. 323-FZ).
The specialist is primarily obliged to diagnose and treat diseases and assess the patient's condition. In addition, he must maintain medical records, plan and analyze the results of his work, observe medical ethics, tell patients about disease prevention, etc.
A complete list of responsibilities is given in the order of the Ministry of Health and Social Development of Russia dated July 23, 2010 No. 541n "On approval of the Unified qualification reference book of the positions of managers, specialists and employees." This is the subject of the section "Qualification characteristics of positions in health care workers." There is no collection of donations among the duties of specialist doctors.
Example. When a donation is beneficial for a doctor
Patients can donate money to the hospital for specific purposes. This follows from Part 3 of Art. 582 of the Civil Code of the Russian Federation. Let's look at two examples.
- "I donate 3000 rubles for the purchase of a new sink in the ward of the urological department." In this case, the doctor, on whose initiative the money was received by the cashier of the medical organization, cannot count on a part of it.
- "I donate 2,000 rubles to give bonuses to the workers of the urological department on the Day of the celebration of the medical worker." On the Day of the Medical Worker, the urologist who attracted the donation will receive a reward, like his other colleagues from the urology department.
The point is not that in the second case the doctor initiated the donation, but that the patient determined the purpose for which the money will be spent.
When a doctor receives money for fundraising
When does a doctor have a duty to collect donations and the right to be paid for it? This happens if he combines professions or positions (Article 60.2 of the Labor Code of the Russian Federation).
For example, a specific doctor can also give their relatives the opportunity to donate money to a medical organization. For a part-time job, he receives a supplement. Its size depends on the content and scope of work and is determined by agreement of the parties to the employment contract (Article 151 of the Labor Code of the Russian Federation).
- Be guided by legal regulations that state that citizens and legal entities can engage in charitable activities only voluntarily and are free to choose its goals.
- Remember that the prosecutor's office monitors compliance with the law. If a doctor or patient goes there with complaints about the forced collection of donations, then violations during the verification with a high degree of probability will be found
Under a donation, civil law means a thing or right that is donated (transferred for use) to other persons. An important point is the purpose of the donation. It is defined by law as generally useful.
Common Purpose should be understood in such a way that the donated thing and rights will be used by a sufficiently wide range of people and benefit them:
- Social support for a wide range of citizens.
- Rehabilitation measures for the wards of any organization, without a name listing of persons.
- Assistance to people who have suffered from natural disasters or disasters.
- Helping activities in the field of education, science, culture, art.
- Assistance in the maintenance, improvement of territories, which play an important role in the spheres of social life, are historical and cultural monuments, natural monuments.
Who can do donation:
- individual;
- legal entity, including commercial and non-commercial organizations.
Who speaks addressee:
- individuals;
- institutions and organizations of various directions (medicine, education, social sphere, religious, charitable, culture, etc.);
- non-profit organizations;
- subjects of civil law. For this state, subjects of the Russian Federation, municipalities.
The law stipulates things or rights under donations. These include:
- Movable and immovable property.
- Cash.
- Personal belongings.
- Houseware.
The donor has the right to establish restrictions on use the gift transferred to them, that is, to determine for what specific purpose it will be used.
Donation and charity: what's the difference
Despite the similarity of concepts in the legal field, they are quite different:
- The main difference between the victim is her gratuitousness... If in return for the donated, the citizen received something else, then the transaction is considered compensated and cannot be equated to the sacrifice. Charity is not always free of charge.
- The beneficiaries of charity aid are already enough. Religious and political organizations, the state cannot be referred to them.
- At the same time, the spectrum of what can be transferred on preferential terms for charitable activities is rather wider. It includes various services and works.
Donation agreement
Donation agreement is a private situation and is regulated. According to her, the victim in most cases becomes the subject of oral agreement and personal transfer of the gift. There are 3 important exceptions requiring written registration:
- A legal entity acts as a donor, and the amount exceeds 3 thousand rubles.
- The donation will be carried out in the future, and in the present there is only an agreement about it.
- If real estate is donated, then the state registration of the new owner must take place.
The legislation does not impose special requirements on the donation agreement. It repeats the standard sample of contracts (you can view and download it here :) and displays:
- Subject matter of the transaction: donor, receiving party, passport data (information about the organization) of the parties.
- Subject: describes the sacrifice given as a gift.
- Terms of transfer: when and how the donation is transferred, what documents accompany the process (transfer of ownership, paper of receipt).
- Control: the purposes of application, terms, procedures for reporting on the use of the victim are determined.
- Conditions for changes and termination of the transaction.
- Date of signing, details and signatures (for organizations also stamp) of the parties.
How is it different from a donation contract?
The main difference between donation and gift agreements is that the first contains terms of use of the gift if it is transferred to a citizen. If there is no such clause in the document, then it is recognized as a donation agreement.
If the victim is transferred to a legal entity, then the contract may not contain this clause, but the gift must be used for its intended purpose. For example, a passenger bus transferred under a donation agreement to a kindergarten should be used to transport children, not food.
Another important point is related to taxation. Victim is not taxable as opposed to a gift:
- if the donation is carried out by the organization, then it is obliged to calculate and;
- if the donation occurs between individuals, the recipient pays the tax on the gift. This is done by declaring the gift as income;
- if an individual gives a gift to an organization, then the latter pays tax based on the value of the gift.
Donation between legal entities prohibited by law.
Example
The local agricultural organization wants to donate building materials to the budgetary institution Rural School. Conclude a donation agreement prohibited by law, therefore, the director of the agricultural enterprise decides arrange a gift as a donation and determines the purpose of using the materials to carry out repairs on the premises of the school.
The donor sets the term for using the gift within a calendar year and approves the deadline for reporting on the work performed in a year. The building materials are transferred to the school, where the principal is hiring a team of workers and redecorating several classrooms. The results of the repairs carried out are recorded and provided to the agricultural enterprise as evidence of the use of the victim for the specified purposes.
In the same year, one of the former students, who has become an influential businessman, wants to donate a minibus to the school for transporting children. A year earlier, the educational organization received a bus according to the regional program and does not need another vehicle.
The headmaster and the businessman agree that the former student does not insist on using the car and agrees. The donation agreement will allow the school to sell a minibus and use the proceeds to reconstruct an outdoor sports ground. After the transfer of the car into the ownership of the school, the organization pays a tax on it, however, after the sale and payment of the tax, there is enough money for a new playground for sports.
Donation procedure
The procedures depend on the form of donation and the need to conclude a written agreement. The procedure for accepting and making a voluntary sacrifice is contained in.
In the first place, only voluntary donations, that is, transferred without external influence, threats, exchange, etc. If organizations accept donations, then this is reflected in their documentation in the "Donation Procedure". This document reflects the purposes for which donations are collected, the timing of the collection and use of the collected funds, the conditions and forms of reporting to donors. This is a kind of open agreement with which any donor can get acquainted and decide on the transfer of the gift.
Donations can be collected using special devices. it donation boxes... They necessarily contain:
- information about the collection, its procedures and a link to the documentation;
- a seal that seals the box against illegal intrusions;
- collection terms and the moment of its end.
The installation of boxes is carried out by agreement with the heads of the institutions of their location.
After the end of the collection period, the box is opened by a special authorized commission, which must consist of at least 3 people. An autopsy is an act that speaks of:
- The time and place of the autopsy.
- Persons present.
- The collected amount of funds.
The gifts received are transferred to the cashier of the organization that collects, and then credited to its bank account.
If donation occurs in person, then the donor turns to the person / organization for the benefit of which he wants to make the sacrifice. The terms of donation are discussed in a personal conversation and, when agreements are reached, are enshrined in an agreement, the form of which was given earlier.
Would need:
- passport, if the parties to the transaction are individuals;
- documents of title, if the participant is a legal entity;
- donation documents that confirm that the owner is actually entitled to dispose of it.
If money is the victim, then also a contract is concluded... According to it, funds can be transferred in cash, which is confirmed by a receipt, or credited to a bank account according to the specified details.
Legislation does not require notarization of the transaction... If the victim was real estate, then you need to contact Companies House to take ownership. Would need:
- donation agreement;
- ownership of the object;
- identity document;
- an application for the transfer of rights and an act of acceptance and transfer;
- payment of the state registration fee.
Cancellation of the donation agreement
Like any contract, the donation agreement can be canceled. For this, one condition is sufficient: non-fulfillment of the prescribed conditions for the use of the gift or a significant violation of these conditions.
The legislation does not provide for automatic cancellation of the contract in this case. The donor has the right to demand the cancellation of the agreement. It happens in court on claim.
The task of the court is to establish the degree of deviation of the gifted from the conditions for the use of the gift received and to make a decision to cancel the agreement or keep it in force. The court will also find out the intentionality of the acts of the gifted.
If the decision to cancel the agreement is made, the donated party will have to return to the donor previously transferred property or funds.
Conclusion
- A donation is a special case of donation, but it has a number of differences from it in terms of its subject structure and purposes. There are similar differences between sacrifice and charity.
- The transfer of some donations, according to the law, must be accompanied by an agreement, one of the clauses of which contains clearly stated purposes for using the funds or property received.
- There are different orders of donations, which are established depending on the size, type and addressee of the gifts.
- The contract can be canceled in a situation when the gifted person does not fulfill the terms of the agreement regarding the purpose of using the gift.
Most popular donation question and answer
Question: My mother was saved from death in one of the hospitals in our city. In gratitude, he brought the head physician a solid monetary gift, asked to use it for the needs of the hospital. The doctor refused to accept, citing illegality. Are there legal ways to thank the medical profession?
Answer: We recommend that you compose donation agreement budget institution... Please note that in such an agreement, you need to specify the purpose of the donation, that is, what you are transferring funds to. This can be the purchase of medicines, equipment, repairs, etc. Based on the results of using the money, the management will report to you, and will also have no problems with the law.
List of laws
Sample applications and forms
You will need the following sample documents.
