Tax consequences of attracting donations by non-profit organizations, as well as related legal issues related to receiving donations by non-profit organizations

Iurkova Marina Ruslanovna

The article analyzes the financial and legal basis for receiving and using donation funds by organizations in the Russian Federation, the main purpose of which is to provide one form of material support by one person (donor) to other persons (gifted). The author in the article reveals the main problems related to the use of such a category of property as donations. The property, as part of the consideration of the legal status of the donation, includes money. The material set forth in the article will allow for practical purposes to answer questions related to the receipt and use of donations by organizations related to non-profit in accordance with civil law, in terms of minimizing the risk of attraction, firstly, to tax, and secondly, to administrative responsibility, when applying methods of optimizing tax liabilities by the recipient. The article also includes the result of an analysis of the legal situation of donations.

Keywords:donation, donation funds, tax, tax responsibility, administrative responsibility, gratuitousness, income, donor, donee, legal qualification of donations, expenses, risk, special-purpose character, purpose funds.