Draft measures on tax for socially-oriented NGOs

A draft of the document has been placed
on the Ministry’s website, as Ilya Chukalin, deputy director of the Ministry’s
Strategic Programme Management and Budgeting Department, reported at the round
table meeting “The taxation of NGOs: results and perspectives”, held at the
Public Chamber.  The document has been
developed in conformity with the government assignment aimed at realising the
presidential decree “On measures for the realisation of state social policy” (7
May 2012).  As Chukalin remarked, the
package of measures has still to be refined. 
The draft document will soon be put forward for public discussion, the
main platform for which will be the Public Chamber.  At the end of December, Prime Minister Dmitry
Medvedev will meet representatives of socially oriented NGOs to discuss
questions of taxation.


Round table participants discussed
adjustments to the tax code of the Russian Federation.  These were prepared by specialists from the
Club of Accountants and Auditors of NGOs, jointly with the non-profit
partnership “Lawyers for Civil Society”. 
In their opinion, the most urgent change to the legislation is required
by the tax code’s position on relieving NGOs of expenses incurred through
organising care for ill people with whom the NGO has entered into an agreement
on treatment.  According to Pavel Gamolsky,
chairman of the Club of Accountants and Auditors of NGOs, it is impossible on a
legal basis to compensate NGOs for the organisation of treatment for the sick
(travel, accommodation, food, etc.).  Gamolsky
emphasised that “It is necessary to exempt from taxation the costs of treating
patients, on the basis of documentary evidence of expenses incurred for travel
and food”.


The adjustments also touched on the
parts of the tax code regulating agreements on the free use of both state
property and that provided by business structures.  Equally, added Ilya Chukalin, one problem that
is particularly acute in many regions is that of giving NGOs accommodation at
advantageous rents.  The process of
receiving accommodation at a preferential rate is not regulated: by whom and
why it is provided is unknown.  Moreover,
in those regions where preferential renting is regularly practised, the difference
in the scale of such benefits is tenfold or more.


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