Target receipts from other organizations. The concept and types of target financing. Tax accounting for donations

Taxation of earmarked funding and earmarked receipts

The tax legislation of the Russian Federation contains such concepts as targeted financing and targeted revenues.

About what is recognized as targeted financing and targeted revenues, and how the received targeted funds are taken into account by organizations and individual entrepreneurs operating in the field of housing and communal services, we will describe in this article.

Special-purpose financing

In the generally accepted understanding, targeted financing is the allocation of financial resources, funds for the intended purpose for use as a means of achieving a specific goal, solving a socio-economic problem, creating a specific object.

The Tax Code of the Russian Federation (hereinafter referred to as the RF Tax Code), as you know, establishes lists of income, both taken into account and not taken into account when determining the tax base for corporate income tax. Recall that the income of the organization, taken into account for the purposes of taxation of profits, in accordance with Article 248 of the Tax Code of the Russian Federation includes income from sales and non-operating income.

Incomes that are not taken into account when determining taxable profit are named in Article 251 of the Tax Code of the Russian Federation and include funds for targeted financing. The means of targeted financing include property received by the taxpayer and used by him for the purpose determined by the organization (individual) - the source of targeted funding or federal laws.

The list of property related to targeted financing contains subparagraph 14 of paragraph 1 of Article 251 of the Tax Code of the Russian Federation.

According to this list, targeted financing includes, in particular, property in the form of budget funds allocated to homeowners' associations that manage apartment buildings, housing, housing and construction cooperatives or other specialized consumer cooperatives, management organizations chosen by the owners of premises in apartment buildings, for equity financing of the overhaul of apartment buildings in accordance with the Federal Law of July 21, 2007 No. 185-FZ "On the Fund for Assistance to the Reform of the Housing and Communal Services" (hereinafter - Federal Law No. 185-FZ).

Thus, funds received by homeowners associations, housing, housing construction cooperatives or other specialized consumer cooperatives, managing organizations from the budget for the overhaul of apartment buildings as part of the implementation of Federal Law No. 185-FZ, are not included in the tax base for tax on profit. A similar opinion was expressed in the letter of the Ministry of Finance of the Russian Federation dated June 3, 2013 No. 03-03-06/4/200113.

It should be noted that the above-mentioned Fund is being liquidated and ceases to operate from January 1, 2018, the basis for the liquidation of the Fund before the end of the specified period is the full use of the Fund's funds intended for the implementation of its activities, which follows from Article 25 of Federal Law No. 185- FZ.

Targeted financing also includes property in the form of:

- budget funds allocated for equity financing of the overhaul of common property in apartment buildings in accordance with the Housing Code of the Russian Federation (hereinafter referred to as the Housing Code of the Russian Federation) to homeowners' associations, housing, housing construction cooperatives or other specialized consumer cooperatives established and managing multi-apartment buildings houses in accordance with the Housing Code of the Russian Federation, managing organizations, as well as in the direct management of apartment buildings by owners of premises in such houses - managing organizations that provide services and (or) perform work on the maintenance and repair of common property in such houses;

- funds of owners of premises in multi-apartment buildings received on the accounts of homeowners' associations that manage apartment buildings, housing, housing-construction cooperatives and other specialized consumer cooperatives, management organizations, as well as on the accounts of specialized non-profit organizations that carry out activities aimed at ensuring the implementation of overhaul of common property in apartment buildings, and created in accordance with the Housing Code of the Russian Federation, to finance the repair, overhaul of common property in apartment buildings.

The letter of the Ministry of Finance of the Russian Federation dated October 9, 2012 No. 03-03-06/1/530 considered the issue of accounting for tax purposes the income of the management company in the form of funds for the repair of the common property of an apartment building.

The letter notes that the income of organizations that do not meet the list of funds and the criteria for targeted financing (targeted) receipts used for the purposes of the Tax Code of the Russian Federation are taken into account for the purposes of taxation of profits in the manner established by Chapter 25 of the Tax Code of the Russian Federation.

From the foregoing, it follows that the funds received by the managing organization from tenants of the common property of an apartment building, from tenants of residential premises on the terms of social employment under an agreement on the management of an apartment building and (or) an agreement on share participation in the costs of maintaining and repairing the common property of an apartment building, are taken into account for profit taxation purposes, since they are not specified in Article 251 of the Tax Code of the Russian Federation as means of targeted financing.

At the same time, the expenses of the managing organization, provided that they meet the criteria provided for in Article 252 of the Tax Code of the Russian Federation, are also taken into account for the purposes of taxation of profits.

In the case of the provision of services for the management of an apartment building on the terms of agency agreements, one should take into account the provisions of subparagraph 9 of paragraph 1 of Article 251 of the Tax Code of the Russian Federation and paragraph 9 of Article 270 of the Tax Code of the Russian Federation, according to which, when determining the tax base, income (expenses) in the form of property (including cash ) received by the commission agent, agent and (or) attorney (transferred by the commission agent, agent and (or) other attorney) in connection with the fulfillment of obligations under a commission agreement, agency agreement or other similar agreement, as well as on account of reimbursement (payment) of expenses incurred by a commission agent, agent and (or) other attorney for the committent, principal and (or) other principal, if such costs are not subject to inclusion in the costs of the commission agent, agent and (or) other attorney in accordance with the terms of the concluded contracts.

The position expressed in the letter can be extended not only to managing organizations, but also to HOAs, housing, housing cooperatives or other specialized consumer cooperatives chosen by the owners of premises in apartment buildings and managing apartment buildings.

If homeowners have chosen a management method - direct management and conclude an agreement with the organization for the provision of services and (or) performance of work on the maintenance and repair of common property in an apartment building, then the managing organization takes into account income from the corresponding provision of services and (or) performance of work for the purposes of taxation of profits in the general manner, as stated in the letters of the Ministry of Finance of the Russian Federation dated August 10, 2012 No. 03-03-07 / 38, dated March 23, 2012 No. 03-03-06 / 1/152.

Note that paragraph 5.11 of the Guidelines for filling out the form of federal statistical observation No. 22-ZHKH (summary) "Information on the work of housing and communal organizations in the context of the reform", approved by Order of Rosstat dated January 31, 2013 No. 41, determines that housing and communal services organizations include organizations for the maintenance and repair of the housing stock, organizations of the communal complex (resource-supplying), diversified housing and communal services organizations, management organizations, housing cooperatives (HC), housing construction cooperatives (HBC) and homeowners associations (HOA).

Speaking about the means of targeted financing, one cannot but pay attention to one important point - housing and communal services organizations that are taxpayers of income tax and received funds from targeted financing are required to keep separate records of income (expenses) received (produced) within the framework of targeted financing. In the absence of such accounting for a taxpayer who has received special-purpose financing, these funds are considered as subject to taxation from the date of their receipt. Such clarifications were given by specialists of the Ministry of Finance of the Russian Federation in a letter dated September 4, 2009 No. 03-03-06/1/574.

In the letter of the Ministry of Finance of the Russian Federation dated April 11, 2008 No. 03-03-06 / 4/26, as well as in the letter of the Federal Tax Service of the Russian Federation for the city of Moscow dated February 10, 2012 No. 16-15 / [email protected] Attention is drawn to the fact that, in relation to a number of incomes related to the means of targeted financing, in addition to compliance with their intended purpose, additional conditions are imposed for excluding these incomes from the corporate income tax base.

Recipients of income in the form of targeted financing are obliged not only to comply with their intended purpose, but also to comply with other conditions for their provision established by the source of targeted financing.

The source of targeted financing may determine, in particular, the acceptable forms and terms for the use of funds, including providing for their spending over a certain (long) period. Compliance with these conditions is mandatory for granting the exemption provided for by subparagraph 14 of paragraph 1 of Article 251 of the Tax Code of the Russian Federation.

Target receipts

According to paragraph 2 of Article 251 of the Tax Code of the Russian Federation, when determining the tax base for corporate income tax, targeted revenues are also not taken into account (with the exception of targeted revenues in the form of excisable goods). These include targeted revenues for the maintenance of non-profit organizations and the conduct of their statutory activities, received free of charge on the basis of decisions of state authorities and local governments and decisions of management bodies of state non-budgetary funds, as well as targeted revenues from other organizations and (or) individuals and used intended recipients. At the same time, taxpayers who are recipients of the specified targeted revenues are required to keep separate records of income (expenses) received (incurred) within the framework of targeted revenues.

As noted in paragraph 1 of the letter of the Federal Tax Service of the Russian Federation dated December 24, 2013 No. SA-4-7 / 23263 "On the direction of the review of the practice of considering tax disputes by the Presidium of the Supreme Arbitration Court of the Russian Federation, the Supreme Court of the Russian Federation and the interpretation of the norms of legislation on taxes and fees contained in the decisions of the Constitutional Court of the Russian Federation for 2013", according to the literal interpretation of the provisions of paragraph 2 of Article 251 of the Tax Code of the Russian Federation, targeted revenues include, firstly, targeted revenues from the budget and, secondly, targeted revenues for the maintenance of non-profit organizations and their maintenance of the statutory activities received free of charge from other organizations and (or) individuals and used by the specified recipients for their intended purpose.

Thus, targeted revenues from the budget are not subject to inclusion in the tax base for income tax, provided that the requirements for the procedure for recording these revenues in accounting, as well as their spending, are met.

In addition to the concept itself, paragraph 2 of Article 251 of the Tax Code of the Russian Federation contains a detailed list of receipts.

It follows from the definition that the target includes receipts for the maintenance of non-profit organizations and the conduct of their statutory activities, so we will determine which organizations are recognized as non-profit.

As follows from paragraph 1 of Article 50 of the Civil Code of the Russian Federation (hereinafter referred to as the Civil Code of the Russian Federation), a non-profit organization is an organization that does not have profit making as the main goal of its activities and does not distribute the profit received among the participants.

The list of forms of non-profit organizations contains paragraph 3 of Article 50 of the Civil Code of the Russian Federation. This list includes, in particular, such forms of non-profit organizations as consumer cooperatives, which include, among other things, housing, housing and construction cooperatives; associations of property owners, which include, including associations of homeowners.

According to Article 123.2 of the Civil Code of the Russian Federation, a consumer cooperative is a membership-based voluntary association of citizens or citizens and legal entities in order to meet their material and other needs, carried out by combining property shares by its members. Citizens and legal entities unite to create, in particular, housing and housing construction cooperatives.

The activity of housing and housing-construction cooperatives is regulated by the LC RF. According to Article 110 of the Housing Code of the Russian Federation, a housing or housing-construction cooperative (hereinafter referred to as the HCC) is a voluntary association of citizens and, in the cases established by the Housing Code of the Russian Federation and other federal laws, legal entities on the basis of membership in order to meet the needs of citizens in housing, as well as manage an apartment building.

A homeowners' partnership (hereinafter referred to as a HOA), on the basis of Article 135 of the HC RF, is a non-profit organization, an association of owners of premises in an apartment building for the joint management of common property in an apartment building or, in the cases specified in Part 2 of Article 136 of the HC RF, the property of owners of premises in several apartment buildings or the property of the owners of several residential buildings, ensuring the possession, use and, within the limits established by law, the disposal of common property in an apartment building or the joint use of property owned by the owners of premises in several apartment buildings, or property owned by the owners of several residential buildings, carrying out activities on the creation, maintenance, preservation and increment of such property, the provision of public services to persons using, in accordance with the Housing Code of the Russian Federation, premises in these apartment buildings or these residential buildings, as well as to carry out other activities aimed at achieving the goals of managing apartment buildings or the joint use of property owned by owners of premises in several apartment buildings, or property of owners of several residential buildings.

So, targeted revenues for the maintenance of non-profit organizations and the conduct of their statutory activities include, in particular, contributions made in accordance with the legislation of the Russian Federation on non-profit organizations by founders (participants, members), donations recognized as such in accordance with the civil legislation of the Russian Federation, income in the form of works (services) received free of charge by non-profit organizations, performed (rendered) on the basis of relevant agreements, as well as deductions for the formation, in accordance with the procedure established by Article 324 of the Tax Code of the Russian Federation, of a reserve for repairs, major repairs of common property, which are made to a homeowners association, a housing cooperative , horticultural, horticultural, garage-building, housing-construction cooperative or other specialized consumer cooperative by their members.

The funds of the HOA consist, in particular, of mandatory payments, entrance and other contributions of members of the partnership. In the letter of the Ministry of Finance of the Russian Federation dated June 26, 2012 No. 03-03-07 / 29, it is noted that the HOA (HBC), which is a taxpayer of corporate income tax, does not take into account entrance fees, membership fees, and deductions for the formation of a reserve for repairs, overhauls of common property, which are made to a homeowners association by its members.

As for other payments received by the HOA (HBC), taking into account the provisions of Articles 249 and 250 of the Tax Code of the Russian Federation, the amounts of payments by homeowners for housing and communal services received by the organization should be taken into account as part of its income when determining the tax base for income tax organizations. At the same time, these payments (for example, payment for hot and cold water, garbage disposal, etc.), simultaneously with their reflection in the income part of the HOA (HBC), are accepted to reduce income as part of expenses in the part to be transferred to the relevant organizations, providing these services.

A similar opinion is expressed in the letter of the Ministry of Finance of the Russian Federation dated May 23, 2012 No. 03-03-07/25.

In the letter of the Federal Tax Service of the Russian Federation dated August 9, 2010 No. ShS-37-3 / [email protected]"On taxation of homeowners' associations" states that members of homeowners' associations, housing construction and housing cooperatives (hereinafter referred to as HOAs) make mandatory payments and (or) contributions related to the payment of expenses for the maintenance, current and major repairs of common property in an apartment building house, as well as paying utility bills, in the manner prescribed by the governing bodies of the HOA. The obligation to make such payments arises not in connection with membership in the HOA, but in connection with the possession and use of property in an apartment building.

Funds received from members of the HOA to pay for the cost of maintaining, maintaining and repairing the housing stock, as well as paying for utilities, are not earmarked receipts in the sense of paragraph 1 of Article 251 of the Tax Code of the Russian Federation.

Thus, the payment of members of the HOA for services (work) to ensure the proper sanitary, fire and technical condition of the residential building and the local area; technical inventory of a residential building; maintenance and repair of residential and non-residential premises; overhaul of a residential building, as well as payment for utilities is the proceeds from the sale of work, services and, accordingly, is taken into account by the HOA when determining the tax base for corporate income tax. At the same time, for the purposes of taxation of the HOA, expenses that meet the requirements provided for by paragraph 1 of Article 252 of the Tax Code of the Russian Federation are taken into account.

At the same time, if, in accordance with the Charter approved by the general meeting of members of the HOA, the HOA is responsible for ensuring the proper sanitary, fire-prevention and technical condition of the residential building and the local area; technical inventory of a residential building; provision of public services; maintenance and repair of residential and non-residential premises; overhaul of a residential building, and the HOA, on its own behalf, concludes contracts with the manufacturers (suppliers) of these services (works), while acting on behalf of and at the expense of the HOA members (that is, based on contractual obligations, it is an intermediary purchasing on behalf of the HOA members the above services), then income taxation of funds received on the accounts of the HOA from this intermediary activity is carried out in the manner prescribed by subparagraph 9 of paragraph 1 of Article 251 of the Tax Code of the Russian Federation, that is, only in terms of the intermediary, agency or other similar remuneration of the HOA for its intermediary , agency or other similar services.

Let's touch on the management organizations that manage multi-apartment buildings on the basis of management agreements concluded with the owners of premises in such buildings. According to Article 162 of the Housing Code of the Russian Federation, under a management agreement for an apartment building, a managing organization on the instructions of the owners of premises in an apartment building, management bodies of a homeowners association, management bodies of a housing cooperative or management bodies of another specialized consumer cooperative, a person specified in paragraph 6 of part 2 of article 153 of the HC RF , or in the case provided for by Part 14 of Article 161 of the HC RF, the developer, within the agreed period, for a fee, undertakes to provide services and perform work on the proper maintenance and repair of common property in such a house, to provide utility services to the owners of premises in such a house and those using premises in this house to persons to carry out other activities aimed at achieving the goals of managing an apartment building.

The amounts of payments received from the owners of premises in multi-apartment buildings to the managing organization under the management agreement are taken into account for profit taxation purposes. At the same time, the expenses of the specified organization for paying for the services of specialized resource-supplying organizations, provided they meet the criteria provided for in Article 252 of the Tax Code of the Russian Federation, are also taken into account for tax purposes, as indicated in the letter of the Ministry of Finance of the Russian Federation dated December 18, 2009 No. 03-03-06 / 1 /817.

Income of organizations that do not meet the list of funds and the criteria for targeted financing and targeted revenues established by subparagraph 14 of paragraph 1 and paragraph 2 of Article 251 of the Tax Code of the Russian Federation are taken into account for the purposes of taxation of profits in the manner established by Chapter 25 of the Tax Code of the Russian Federation.

Targeted revenues, as we have already noted in our article, include deductions for the formation, in accordance with the procedure established by Article 324 of the Tax Code of the Russian Federation, of a reserve for repairs, major repairs of common property, which are made to a homeowners association, housing cooperative, housing construction cooperative or other specialized consumer cooperatives by their members.

In view of the fact that a limited list of organizations is named as the recipient of funds for the formation of a reserve for repairs, overhaul of common property, income in the form of these deductions received by other persons are subject to inclusion in the composition of income taken into account when taxing the profits of organizations, as indicated by the Ministry of Finance in his letter dated October 29, 2009 No. 03-03-06/1/710.

The letter of the Ministry of Finance of the Russian Federation dated September 28, 2011 No. 03-03-07 / 36 also notes that if the management company is a commercial organization, then, unlike the HOA, funds for major repairs coming from the owners of the premises of apartment buildings, the management of which carried out by the managing organization, should be taken into account by it for the purpose of taxing the profits of organizations in the general manner.

In the letter of the Federal Tax Service of the Russian Federation dated April 22, 2011 No. KE-4-3 / [email protected]"On the taxation of homeowners' associations" considered the issue of taxation of targeted income in the event that the HOA applies a simplified taxation system.

According to paragraph 1 of Article 346.15 of the Tax Code of the Russian Federation, when an organization applies the simplified taxation system (hereinafter referred to as the STS), income from the sale of goods (works, services), property rights and non-operating income, determined in accordance with Articles 249 and 250 of the Tax Code of the Russian Federation. At the same time, the income provided for by Article 251 of the Tax Code of the Russian Federation is not taken into account as income.

When determining the tax base, the HOA applying the simplified tax system does not take into account entrance fees, membership fees, donations, as well as deductions for the formation of a reserve for repairs, major repairs of common property, which are made by the HOA by its members. Accounting for other payments received by the HOA from its members as income will depend on the contractual relationship between the HOA and its members.

If, in accordance with the charter, the HOA is responsible for ensuring the proper sanitary, fire-prevention and technical condition of the residential building and the adjacent territory; technical inventory of a residential building; provision of public services; maintenance and repair of residential and non-residential premises; overhaul of a residential building and HOA, on its own behalf, concludes contracts with manufacturers (suppliers) of these works (services) and at the same time acts on its own behalf, and not on behalf of members of the HOA (that is, based on contractual obligations, it is not an intermediary purchasing on behalf of members HOA for these services), and HOA members are obligated to pay for these activities of the HOA, then in accordance with Article 249 of the Tax Code of the Russian Federation, the amounts of payments by members of the HOA for housing and communal services received at the organization’s account are revenue from the sale of works (services) and, accordingly, the HOA should be taken into account as part of its income when determining the tax base for the tax paid in connection with the application of the simplified tax system.

Moreover, if the HOA applies the simplified tax system with the object of taxation in the form of income reduced by the amount of expenses, then for tax purposes it has the right to take into account expenses that meet the requirements provided for in paragraph 1 of Article 252 of the Tax Code of the Russian Federation.

If the amount of tax calculated in the general manner is less than the amount of the calculated minimum tax, such taxpayers are required to pay a minimum tax in the amount of 1 percent of the tax base, which is income determined in accordance with Article 346.15 of the Tax Code of the Russian Federation (clause 6 of Article 346.18 of the Tax Code of the Russian Federation).

If, in accordance with the charter, the HOA is entrusted with the obligation to provide the above housing and communal services, and the HOA, on its own behalf, on behalf of the HOA members or on behalf and at the expense of the HOA members, concludes contracts with the manufacturers (suppliers) of these works (services) (that is, it is based on from contractual obligations by an intermediary purchasing services on behalf of members of the HOA), then on the basis of subparagraph 9 of paragraph 1 of Article 251 of the Tax Code of the Russian Federation, the income of this organization will be a commission, agency or other similar remuneration. A similar opinion was expressed in the letter of the Ministry of Finance of the Russian Federation dated August 16, 2013 No. 03-11-11/33417.

The concept of "targeted financing" applies to a fairly wide range of business transactions. There is no specific definition of target financing in accounting. The Instructions for the Application of the Chart of Accounts indicate only that information on the movement of funds received from other organizations and individuals, as well as budgetary funds intended for the implementation of special-purpose activities, is summarized on account 86 “Target financing”. In turn, two groups of targeted funds are defined in tax accounting - targeted revenues and targeted financing (Article 251 of the Tax Code of the Russian Federation). The difference between these concepts lies in the nature of the occurrence and the purpose of the further use of funds. Targeted financing is the proceeds received by the taxpayer from the budget, as well as from other organizations (legal entities) and individuals, provided to finance certain targeted programs (works).

Sources of targeted funding are:

• - appropriations from the budget;
• -contributions of individuals;
• - funds received from other organizations;
• - funds of special purpose funds, etc.

Targeted funding is spent in accordance with the approved estimates. The use of these funds for other purposes is prohibited. Target financing is the receipt of funds that can be used in accordance with the tasks that are determined by the subject that allocated them. Thus, the scope of such funds is limited to certain conditions. If these conditions are met, the funds received become the enterprise's own, if they are not fulfilled, they are required to be returned and are referred to accounts payable. Target financing is any controlled transfer of funds at different levels of entrepreneurial (as well as non-commercial) activities: from one structural unit to another, financing of the development of an enterprise (advertising companies, capital construction, development of a new line of business, other investments), receiving funds from state bodies for carrying out targeted activities, etc. The main part of targeted financing can, as a rule, be funds received by a commercial organization in the form of state assistance. State assistance is a direct economic action aimed at increasing economic benefits for the organization, in the form of subventions and subsidies, non-repayable loans, financing of certain activities.

PBU 13/2000 establishes the following forms of state aid:

• - subventions and subsidies (hereinafter subventions and subsidies are referred to as budgetary funds);
• - budget credits (except for tax credits, deferrals and installments for the payment of taxes and payments and other obligations), including provision in the form of resources other than cash (land, natural resources and other property);
• - other forms of state aid.

A subvention is budgetary funds provided to a commercial organization on a gratuitous and irrevocable basis for the implementation of certain targeted expenses.

A subsidy is budgetary funds provided to a commercial organization on the basis of shared financing of targeted expenses.

A budget loan is a form of financing budget expenditures, which provides for the provision of funds to a commercial organization on a returnable and reimbursable basis.

The benefit provided to the organization that cannot be reasonably estimated (provision of consulting services free of charge, provision of guarantees, interest-free loans or loans with reduced interest, etc.), and also cannot be separated from the normal economic activities of the organization (for example, public procurement) , is considered other forms of government assistance.

Targeted funding can be used for the following purposes:

• -financing expenses or covering losses,
• - maintaining the financial position of the enterprise, replenishing its funds,
• - for the acquisition of assets

Does not apply to target financing and is not reflected in this account:

• - receiving assistance provided in the form of benefits, including taxes, tax credits, vacations and exemptions;
• - obtaining loans and other repayable funds;
• - reflection of operations related to the management of state property, state participation in the capital of the enterprise.

The list of targeted funding is closed and includes:

• - means of budgets of all levels, state extra-budgetary funds allocated to budgetary institutions according to the estimate of income and expenses of a budgetary institution;
• - received grants;
• - investments received during investment competitions (bidding) in the manner prescribed by the legislation of the Russian Federation;
• - investments received from foreign investors to finance capital investments for industrial purposes, provided that they are used within one calendar year from the date of receipt;
• - funds of equity holders accumulated on the accounts of the organization - developer;
• - funds received by the mutual insurance society from organizations - members of the mutual insurance society;
• - funds received from the Russian Foundation for Basic Research, the Russian Humanitarian Science Foundation, the Fund for Assistance to the Development of Small Innovative Enterprises in the Scientific and Technical Sphere, the Federal Fund for Industrial Innovations;
• - funds received by nuclear power plants from the reserves of operating organizations intended to ensure the safety of nuclear power plants at all stages of their life cycle and their development in accordance with the legislation of the Russian Federation on the use of atomic energy. Said income shall be included in non-operating income in the event that the recipient actually used such funds for other purposes or did not use them for their intended purpose within one year after the end of the tax period in which they were received.

A necessary condition for the recognition of funds as targeted funds is the determination by the organization (individual) - the source of targeted financing for the purpose of using the received property. Organizations that have received special-purpose financing, in order to confirm the fact of using special-purpose financing for a specific purpose, are required to keep separate records of income and expenses received (incurred) within the framework of special-purpose financing. In the absence of such accounting for the organization that received the funds for targeted financing, these funds are considered as subject to taxation from the date of their receipt. In the financial statements of the organization (in the explanatory note), at least the following information is subject to disclosure in relation to the means of targeted financing:

• - the nature and amount of budgetary funds recognized in accounting in the reporting year;
• -appointment and amount of budget credits;
• - the nature of other forms of government assistance from which the organization directly receives economic benefits;
• - unfulfilled as of the reporting date the conditions for the provision of budgetary funds and related contingent liabilities and contingent assets.

Thus, the means of targeted financing include property received by the taxpayer and used by him for the intended purpose determined by the organization (individual) - the source of targeted financing. The specified subparagraph establishes a closed list of income recognized as means of targeted financing.

"Auditor's sheets", N 6, 2004

Target receipts in the accounting system - contributions, payments of various legal entities and individuals in reimbursement of expenses incurred by the organization in the interests of these individuals. Targeted revenues include: tuition fees, parental contributions for the maintenance of their children in children's institutions, contributions from third-party organizations in the form of equity participation in housing construction, receipts from subsidiaries (dependent) companies, etc. Targeted financing in the accounting system - funds from the budget , off-budget funds and other sources provided to the organization to finance certain targeted programs (works) on an irrevocable basis or on a partial return basis.

The main document regulating targeted financing and receipts in the accounting system is the Accounting Regulation "Accounting for State Assistance" PBU 13/2000 (approved by Order of the Ministry of Finance of Russia dated 10/16/2002 N 92n). Accounting generates information on state aid provided in the form of subventions, subsidies (i.e. budget funds), budget loans (excluding tax credits, deferrals and installment plans for paying taxes and payments and other obligations), including provision in the form of resources other than cash (land, natural resources and other property), and in other forms. Information on state aid is compiled regardless of the type of resources provided (in the form of cash and/or resources other than cash).

For accounting purposes, funds for targeted financing are divided into (clause 4 PBU 13/2000):

• funds for financing capital expenditures related to the purchase, construction or acquisition in any other way of non-current assets (fixed assets, etc.);
• Funds for financing current expenditures, which include budgetary funds other than those earmarked for financing capital expenditures.

According to paragraph 9 of PBU 13/2000, budget funds are debited from the target financing account as follows:

amounts of budgetary funds to finance capital expenditures - over the useful life of non-current assets subject to depreciation in accordance with the current rules, or during the period of recognition of expenses associated with the fulfillment of the conditions for the provision of budgetary funds for the acquisition of non-current assets not subject to depreciation in accordance with the current rules;

the amounts of budgetary funds to finance current expenses - during the periods of recognition of the expenses for the financing of which they are provided.

In our opinion, funds for targeted financing and targeted revenues should be classified according to certain criteria (Table 1).

Table 1

Classification of target receipts and target financing in the accounting system

Targeted funding and revenues are spent in strict accordance with the approved estimates. It is prohibited to use targeted funding and proceeds for other purposes, as well as the direction of other funds for needs, the financing of which should be carried out only at the expense of targeted sources. Targeted funding and proceeds received on a non-refundable basis are a source of increasing the organization's own capital. for example, upon capitalization of property, the source of formation of which was targeted financing of capital construction or replenishment of working capital, the value of this property is attributed to an increase in the additional capital of the organization.

To summarize information on the movement of funds intended for the implementation of special-purpose activities, funds received from other organizations and individuals, budgetary funds and others, account 86 "Target financing" is intended.

In order to organize analytical accounting of targeted financing and receipts, organizations in their activities are invited to use a working chart of accounts for account 86 in the context of sub-accounts, which is based on their classification according to various criteria (Table 2).

table 2

Working chart of accounts of financial and economic activities of organizations (on account 86)

Depending on the type of organization (commercial or non-commercial), targeted funding and proceeds can be used to carry out statutory activities, as well as to implement targeted programs and projects.

The source of the formation of the property of a non-profit organization is, in particular, membership fees - regular cash receipts from the members of the organization (clause 1, article 26 of the Federal Law of 12.01.1996 N 7-FZ "On Non-Profit Organizations").

In accounting, membership fees received from members of the association for the purpose of carrying out its statutory activities are reflected in the entry:

Debit 76, Credit 86.

Upon receipt of funds for targeted financing, an entry is made to the settlement account of the organization:

Debit 51, Credit 76.

In accordance with clause 32.1 of the Methodological Recommendations on the Application of Chapter 21 "Value Added Tax" of the Tax Code of the Russian Federation, approved by Order of the Ministry of Taxation of Russia dated December 20, 2000 N BG-3-03 / 447 (hereinafter referred to as the Methodological Recommendations), to targeted revenues for the maintenance of non-profit organizations and the conduct of their statutory activities include, in particular, membership fees made in accordance with the legislation on non-profit organizations. Such receipts are not taken into account when determining the tax base for VAT, and, therefore, VAT amounts are not reflected in accounting records.

The use of targeted income funds can be directed by a non-profit organization to maintain the administrative apparatus, rent premises, pay utility bills and cover other expenses. Accounting records include:

Debit 26, Credit 70 - in the amount of accrued wages to the organization's management apparatus,

Debit 26, Credit 69 - for the amount of deductions from the unified social tax from the salaries of employees of the department,

Debit 26, Credit 60 - for the amount of production services (communication services, rent, utility bills).

VAT amounts presented by specialized organizations in invoices for services of an industrial nature are not subject to tax deduction in accordance with subparagraph 1 of paragraph 2 of Article 171 of the Tax Code of the Russian Federation and are taken into account in the cost of these services on the basis of paragraph 1 of paragraph 2 of Article 170 of the Tax Code of the Russian Federation, since utilities are consumed by the organization in the process of carrying out activities that do not create an object of VAT, determined in accordance with Article 146 of the Tax Code of the Russian Federation.

The use of targeted revenues is reflected in the entry:

Debit 86, Credit 26.

Example 1. The Youth Creative Club is a non-profit organization whose main activity is holding cultural events. The activity is based on funds from membership fees, as well as on attracting budget and other funding.

When the organization was created, the amount of membership fees received amounted to 150,000 rubles. In March 2004, the organization incurred expenses to pay for: the cost of materials purchased for tailoring suits in the amount of 20,060 rubles, including VAT of 3,060 rubles; the cost of tailoring suits in the studio is 7080 rubles, including VAT 1080 rubles; the cost of tickets for an exhibition of folk art 4720 rubles.

The management apparatus of the organization received wages for March in the amount of 17,000 rubles. Paid travel expenses related to the main activity of the organization - 5000 rubles.

In the accounting of the organization, entries are made:

Debit 50, 51, Credit 76 - 150,000 rubles. - Membership fees were received at the cash desk and on the current account of the organization,

Debit 76, Credit 86 - 150,000 rubles. - reflects the amount of membership fees received from members of the organization for the purpose of carrying out statutory activities,

Debit 10, Credit 60 - 17,000 rubles. - reflects the cost of materials purchased for tailoring suits,

Debit 19, Credit 60 - 3060 rubles. - reflected the amount of VAT on the cost of purchased materials,

Debit 26, Credit 60 - 6000 rubles. - reflects the cost of tailoring services,

Debit 19, Credit 60 - 1080 rubles. - reflected the amount of VAT on the cost of services,

Debit 26, Credit 10 - 17,000 rubles. - written off materials for tailoring suits,

Debit 26, Credit 70 - 17,000 rubles. - the wages of employees of the management apparatus of the organization are accrued,

Debit 26, Credit 69 - 6052 rubles. - unified social tax deductions were made from the accrued wages of employees of the administrative apparatus (at a rate of 35.6%),

Debit 50-3, Credit 60 - 4720 rubles. - reflected the cost of purchased tickets to the exhibition of folk art,

Debit 26, Credit 71 - 5000 rubles. - written off travel expenses associated with the main activity of the organization.

The use of targeted funds must be documented. The following entries are made in the account:

Debit 86, Credit 26 - 51,052 rubles. (6,000 + 17,000 + 17,000 + 6,052 + 5,000) - current expenses of the organization were written off at the expense of targeted financing,

Debit 86, Credit 19 - 4140 rubles. (3060 + 1080) - the amount of VAT on purchased materials and services was written off at the expense of special-purpose financing,

Debit 86, Credit 50-3 "Money documents" - 4720 rubles. - the cost of used tickets was written off at the expense of targeted financing.

The principle of accounting for targeted funding is similar to accounting for targeted revenues. One of the types of targeted financing is state assistance provided by the state to commercial organizations.

PBU 13/2000 provides for the accounting of state aid in two cases.

Firstly, as the actual receipt of budgetary funds and, secondly, if there is confidence that the conditions for the provision of budgetary funds by the organization will be met and that budgetary funds will be received.

In the first case, it is necessary to confirm by concluded contracts, feasibility studies, approved design estimates and other similar documentation. In the second case - notifications of budgetary appropriations, limits of budgetary obligations, approved budget schedule and other documents.

In the first case, the acceptance for accounting of received budgetary funds is reflected in the entry:

Debit 51, 55, Credit 86.

The receipt of property at the expense of budgetary funds is reflected in the entry:

Debit 08, 10, Credit 86.

In the second case, the allocation of budgetary funds is reflected as the occurrence of debt on targeted budgetary funds:

Debit 76, Credit 86.

Example 2. In March 2004, the organization put into operation a center for culture and recreation, built at the expense of special-purpose financing (subventions) provided from the local budget. Construction was carried out by contract. In the same month, the documents for the commissioned facility were submitted for state registration of ownership. The main activity of the center is the organization of cultural, educational and entertainment events.

The estimated cost of construction is 11,800,000 rubles. (including VAT 1,800,000 rubles). The certificate of state registration of ownership of the constructed culture and recreation center was received in April 2004. The useful life of the center is set on the basis of the Classification of fixed assets included in depreciation groups, approved by Decree of the Government of the Russian Federation dated 01.01.2002 N 1, equal to 40 years. Depreciation is charged on a straight-line basis.

The constructed culture and recreation center on the basis of documents provided by the contractor is reflected in accounting at an estimated cost as an investment in non-current assets:

Debit 08-3 "Construction of fixed assets", Credit 60 - 10,000,000 rubles. - reflects the estimated cost of the center,

Debit 19, Credit 60 - 1,800,000 rubles. - reflected the amount of VAT indicated in the invoice of the contractor.

The commissioned culture and recreation center is accepted by the organization for accounting as part of profitable investments in material assets, for which account 03 "Profitable investments in material assets" is intended.

Accounting for profitable investments in material assets is carried out in accordance with the Accounting Regulation "Accounting for Fixed Assets" PBU 6/01, approved by Order of the Ministry of Finance of Russia dated 30.03.2001 N 26n (clause 2). Profitable investments in material assets are accepted for accounting at their original cost, which (when purchased for a fee) is recognized as the amount of the organization's actual costs for the acquisition, construction and manufacture, with the exception of value added tax and other refundable taxes (except for cases provided for by the legislation of the Russian Federation) (clauses 5, 6 PBU 6/01).

The constructed culture and recreation center is used to provide services that are exempt from VAT on the basis of subparagraph 20, paragraph 2, article 149 of the Tax Code of the Russian Federation. Consequently, the amount of VAT paid to the contractor during the construction of the house, in accordance with paragraph 1 of paragraph 2 of Article 170 of the Tax Code of the Russian Federation, is included in the initial cost of the center.

After the state registration of the center of culture and recreation, the records are made:

Debit 01, Credit 03 - 10,000,000 rubles. - reflected the initial cost of the object,

Debit 01, Credit 19 - 1,180,000 rubles. - reflected the amount of VAT included in the initial cost of the object.

Since the construction of the center of culture and recreation was carried out by the organization at the expense of funds raised - a subvention provided from the local budget (budgetary funds provided on a gratuitous and irrevocable basis), budgetary funds accepted for accounting (subject to the conditions of clause 5 of PBU 13/2000), are reflected as the occurrence of targeted financing and debt on these funds:

Debit 76, Credit 86 - 11,180,000 rubles.

As funds are actually received, the corresponding amounts reduce the debt and are reflected in the entry:

Debit 51, Credit 76 - 11,180,000 rubles.

In accordance with paragraphs 8, 9 of PBU 13/2000, when a culture and recreation center built at the expense of budgetary funds is put into operation, the amount of targeted funding received for its construction is taken into account as deferred income:

Debit 86, Credit 98 - 11,180,000 rubles.

For accounting purposes, in accordance with paragraph 17 of PBU 6/01, the cost of fixed assets is repaid through depreciation. With the straight-line method of depreciation, the annual amount of depreciation is determined in accordance with paragraph 19 of PBU 6/01 based on the initial cost of the object and the depreciation rate calculated on the basis of the useful life of this object. The useful life of an item of fixed assets is determined by the organization independently when accepting an item for accounting based on the expected period of use of this item (clause 20 PBU 6/01). According to the condition of the problem, the useful life of the center of culture and recreation is 40 years. Thus, the annual depreciation rate for accounting purposes is 2.5% (100% / 40).

During the reporting year, depreciation deductions for fixed assets are accrued monthly, regardless of the method of accrual used, in the amount of 1/12 of the annual amount (clause 19 of PBU 6/01). The accrual of depreciation charges for the center of culture and recreation begins on the first day of May of the month following the month of acceptance of this object for accounting, and is carried out until the cost of this object is fully paid off or this object is written off from accounting (clause 21 PBU 6/01).

In accounting, depreciation accrued for the center of culture and recreation is reflected in the entry:

Debit 26, Credit 02 - 23,292 rubles. (11,180,000 / 100 x 2.5 / 12).

In accordance with paragraph 9 of PBU 13/2000 and the Instructions for the application of the Chart of Accounts during the useful life of the center of culture and recreation, the amounts recorded on account 98 "Deferred income" are included in the financial results of the organization as non-operating income in the amount of accrued depreciation. The following is recorded in the account on a monthly basis:

Debit 98, Credit 91-1 "Other income" - 23,292 rubles.

When using funds from target financing at the end of the reporting year, a balance may appear on account 86, which characterizes the balance of unused funds for the unfinished target program. PBU 13/2000 indicates two situations when the credit balance on this account is closed (which actually means the repayment of obligations to the financing authority):

• if the funds are intended for capital needs, then the obligations are repaid when the objects of non-current assets are put into operation;
• if the funds are intended for current needs, then the obligations are repaid at the time of acceptance for accounting of inventories and the implementation of other expenses of a similar nature.

N.A. Lytneva

E.A. Kyshtymova

Audit firm "UKAP"

accounting target financing taxation

The income tax base does not include property received by the organization as part of targeted financing. An exhaustive list and composition of targeted financing, as well as the conditions under which they are not taken into account when calculating the tax base for income tax, are given in subparagraph 14 of paragraph 1 of Article 251 of the Tax Code of the Russian Federation.

The means of targeted financing in the tax legislation include property received by the taxpayer and used by him for the purpose determined by the organization (individual) - the source of targeted financing:

• 1) in the form of funds from budgets of all levels, state extra-budgetary funds allocated to budgetary institutions according to the estimate of income and expenses of a budgetary institution;
• 2) in the form of received grants. For the purposes of Chapter 25 of the Tax Code of the Russian Federation, grants are recognized as funds or other property if they are provided:
  • - on a gratuitous and irrevocable basis by individuals, non-profit organizations, including foreign and international organizations and associations according to the list of such organizations approved by the Government of the Russian Federation;
  • - to implement specific programs in the field of education, art, culture, environmental protection, as well as to conduct specific scientific research;
  • - on the terms determined by the grantor, with the obligatory provision of a report on the intended use of the grant;
• 3) in the form of investments received during investment competitions (bidding) in the manner prescribed by the legislation of the Russian Federation;
• 4) in the form of investments received from foreign investors to finance capital investments for industrial purposes;
• 5) in the form of funds of equity holders and (or) investors accumulated on the accounts of the developer organization;
• 6) in the form of funds received by the mutual insurance society from organizations - members of the mutual insurance society;
• 7) in the form of funds received from the Russian Fund for Basic Research, the Russian Fund for Technological Development, the Russian Humanitarian Scientific Fund, the Fund for Assistance to the Development of Small Forms of Enterprises in the Scientific and Technical Sphere, the Federal Fund for Industrial Innovations;
• 8) in the form of funds received by enterprises and organizations, which include especially radiation and nuclear hazardous industries and facilities, from reserves designed to ensure the safety of these industries and facilities at all stages of the life cycle and their development in accordance with the legislation of the Russian Federation on use of atomic energy;
• 9) in the form of dues for air navigation services for aircraft flights in the airspace of the Russian Federation, received by a specially authorized body in the field of civil aviation.

Funds not included in this list are not earmarked and, therefore, are included in the income tax base. Income received by the organization in the form of targeted income is fully devoted to paragraph 2 of Article 251 of the Tax Code of the Russian Federation. Target receipts (with the exception of target receipts in the form of excisable goods and excisable mineral raw materials), as well as targeted financing, are not taken into account when determining the tax base for income tax.

In tax accounting, revenues are recognized as targeted: from the budget to budget recipients; for the maintenance of non-profit organizations and the conduct of their statutory activities, received free of charge from other organizations and (or) individuals. Target receipts must be used by the specified recipients for their intended purpose. In case of misuse of the funds received or their incomplete use, the funds of targeted financing are classified as funds received free of charge, which are subject to taxation in accordance with the procedure established by the Law. Targeted revenues for the maintenance of non-profit organizations and their statutory activities include:

• 1) made in accordance with the legislation of the Russian Federation on non-profit organizations, entrance fees, membership fees, share contributions, donations recognized as such in accordance with the civil legislation of the Russian Federation;
• 2) property transferred to non-profit organizations by will in the order of inheritance;
• 3) funds provided from the federal budget, budgets of constituent entities of the Russian Federation, local budgets, budgets of state extra-budgetary funds for the implementation of the statutory activities of non-profit organizations;
• 4) funds and other property received for charitable activities;
• 5) the total contribution of the founders of non-state pension funds;
• 6) pension contributions to non-state pension funds, if at least 97 percent of them are directed to the formation of pension reserves of the non-state pension fund;
• 6.1) pension savings, including insurance contributions for compulsory pension insurance, intended to finance the funded part of labor pension;
• 7) the proceeds from the owners to the institutions created by them, used for the intended purpose;
• 8) contributions from the bar associations of constituent entities of the Russian Federation for the general needs of the Federal Chamber of Lawyers in the amount and in the manner determined by the All-Russian Congress of Lawyers; deductions of attorneys for the general needs of the bar association of the relevant subject of the Russian Federation in the amount and in the manner determined by the annual meeting (conference) of attorneys of the bar chamber of this subject of the Russian Federation, as well as for the maintenance of the relevant bar office, bar association or law office;
• 9) funds received by trade union organizations in accordance with collective agreements (agreements) for the holding by trade union organizations of socio-cultural and other events provided for by their statutory activities;
• 10) funds used for their intended purpose, received by structural organizations of DOSAAF of Russia from the federal executive body authorized in the field of defense, and (or) another executive body under the general agreement, as well as targeted deductions from organizations that are part of the structure of DOSAAF of Russia;
• 11) property (including funds) and (or) property rights received by religious organizations for the implementation of their statutory activities;
• 12) funds received by a professional association of insurers established in accordance with the Federal Law of April 25, 2002 No. 40-FZ “On Compulsory Insurance of Civil Liability of Vehicle Owners;
• 13) funds received by non-profit organizations for the formation of endowment capital, which is carried out in accordance with the procedure established by the Federal Law "On the procedure for the formation and use of endowment capital of non-profit organizations";
• 14) funds received by non-profit organizations - owners of endowment capital from management companies that carry out trust management of property constituting endowment capital, in accordance with the Federal Law "On the procedure for the formation and use of endowment capital of non-profit organizations";
• 15) funds received by non-profit organizations from specialized endowment management organizations in accordance with the Federal Law “On the procedure for the formation and use of endowment capital of non-profit organizations”;
• 16) property rights in the form of the right to use state and municipal property free of charge, obtained by decisions of state authorities and local self-government bodies by non-profit organizations for their statutory activities.

This list is closed. Thus, receipts not indicated in it are not targeted.

Targeted funding and targeted revenues are classified as income that is not taken into account when taxing profits, provided that the conditions common to both types of income are met.

Condition one: organizations that have received such funds are required to keep separate records of income and expenses. In the absence of separate accounting for both recipients of targeted funding and recipients of targeted revenues, such funds are subject to taxation from the date they are received. With regard to targeted financing, this is stated in subparagraph 14 of paragraph 1 of Article 251 of the Tax Code of the Russian Federation. And in the case of targeted revenues, you need to refer to paragraph 19 of the Instructions for filling out an income tax return, approved by order of the Ministry of Taxes of Russia dated December 29, 2001 No. BG-3-02 / 585.

The second condition: earmarked funds and earmarked receipts must be spent strictly for their intended purpose and in accordance with the conditions on which they were provided. Otherwise, they should be included in the non-operating income of the organization (clause 14, article 250 of the Tax Code of the Russian Federation). Moreover, the moment of their inclusion in the composition of such income is defined as the moment of their actual use for other than their intended purpose (clause 9, clause 4, article 271 of the Tax Code of the Russian Federation).

An exception is provided only for budgetary funds. Paragraph 14 of Article 250 of the Tax Code of the Russian Federation states that with regard to budget funds used for other purposes, the norms of the budget legislation of the Russian Federation are applied.

So, organizations that have received income in the form of targeted funding or targeted revenues must carefully draw up documents confirming the use of these funds solely for the purposes determined by the transferring party. Consider another general condition for organizations - recipients of targeted funding or targeted revenues. At the end of the tax period, organizations that receive targeted funding are required to submit to the tax authorities at the place of their registration a report on the intended use of the funds received (clause 14, article 250 of the Tax Code of the Russian Federation). For the purposes of taxation of profits, the amount of budgetary funds received by the organization is taken into account at a time on the date of actual receipt of these funds. Budget funds received by organizations on a returnable and non-refundable basis from the budgets of various levels to finance targeted programs and activities, if these funds are not related to the sale of goods (works, services), are not subject to value added tax. Acquired property (works, services) at the expense of targeted budget financing are paid including VAT, which is not subject to deduction (reimbursement). The amounts of VAT in this case are not included in the costs of production and circulation, but are covered by budgetary sources. Thus, in this case, the amounts of VAT presented to the organization or actually paid upon the acquisition of property are taken into account in its value. VAT on material assets paid at the expense of special-purpose financing is not refundable from the budget.

Budgetary institutions often have to deal with the problem of attributing income to earmarked funds and receipts. Questions arise both in connection with the accounting and in connection with the tax accounting of these incomes. In this article, the Accounting Online expert on budget accounting will talk about what relates to earmarked funds and receipts, and how to organize their accounting.

Introductory information

The current legislation does not contain clear definitions of the concepts of "targeted funds" and "targeted receipts". However, Article 251 of the Tax Code establishes closed lists of income that can be attributed to targeted funding and targeted revenues. At the same time, it must be remembered that the specialists of the Ministry of Finance are guided by the legal position, according to which Article 251 of the Tax Code of the Russian Federation contains an exhaustive list of income that is not taken into account when determining the tax base for (for example, letters of the Ministry of Finance of Russia dated 16.08.11 No. 03-03-05 / 88, dated 01.06.11 No. 03-03-06/4/62). Therefore, any attempt to expand the interpretation of the lists of earmarked funding and earmarked revenues may lead to a dispute with the tax authority.

Types of earmarked funds and receipts

Special-purpose financing. The means of targeted financing include property received by the taxpayer and used by him for its intended purpose, which is determined by the source of targeted financing (organization or individual), as well as the legislation of the Russian Federation.

The main types of targeted financing of budgetary institutions include the following types of income:

• limits on budget commitments (budget appropriations);
• subsidies provided by the budget system of the Russian Federation;
• funds received by medical organizations (with the exception of state-owned institutions) that carry out medical activities in the system of compulsory medical insurance, with the exception of medical services to insured persons from insurance organizations that carry out compulsory medical insurance of these persons.

Targeted financing in the form of limits on budget obligations (budget appropriations) can be received by state institutions.

On the basis of paragraph 1 of Article 78.1 of the Budget Code, subsidies from budgets of different levels may be provided to budgetary and autonomous institutions for the reimbursement of standard costs associated with the provision of state (municipal) services (performance of work) by them in accordance with the state (municipal) task, as well as subsidies for other purposes.

Target income. Target receipts that are not taken into account when taxing profits are understood as the receipts used for the purpose of maintaining non-profit organizations and conducting their statutory activities, received free of charge on the basis of decisions of authorized bodies, or from other organizations and (or) individuals.

Special attention should be paid to such type of targeted income as donations. According to paragraph 1 of Article 582 of the Civil Code, a donation of a thing or right for generally useful purposes is recognized as a donation. Donations can be made to citizens, institutions (medical, educational, charitable, scientific and educational, related to social protection, culture, etc.), foundations, museums, public, religious and other non-profit organizations in accordance with the law, as well as to the state and other subjects of civil law specified in Article 124 of the Civil Code.

Tax accounting of targeted funds and receipts

When taxing profits, special-purpose financing funds (clause 14, clause 1, article 251 of the Tax Code of the Russian Federation), as well as targeted income (clause 2, article 251 of the Tax Code of the Russian Federation), are not taken into account. Detailed lists of income that can be attributed to funds of targeted financing and targeted revenues are contained in Article 251 of the Tax Code of the Russian Federation.

In addition to the above types of revenues, two types of subsidies can be provided to budgetary and autonomous institutions from the budgets: for reimbursement of standard costs associated with the provision of state (municipal) services (performance of work) in accordance with the state (municipal) task; subsidies for other purposes.

Subsidies of the first type are not taken into account in income, since subparagraph 14 of paragraph 1 of Article 251 of the Tax Code of the Russian Federation can be applied to them. Note that this position is supported by the Ministry of Finance of Russia in a letter dated November 29, 2010 No. 03-07-11 / 458. But speaking in the same letter about subsidies for other purposes, the specialists of the financial department note that the procedure for their accounting for taxation of profits depends on the legal qualification of the purposes for which the subsidies were allocated.

The rule that allows you to classify budget subsidies as funds for targeted financing is given in the letter of the Ministry of Finance of Russia dated May 30, 2011 No. 03-07-11 / 151. It sounds like this: the activities of the institution, the financial support of which is carried out at the expense of subsidies from the budgets of the budgetary system of the Russian Federation, must be carried out in accordance with the state task. Only in this case, subsidies allocated to such institutions for other purposes, when determining the tax base for income tax, are not taken into account in income on the basis of subparagraph 14 of paragraph 1 of Article 251 of the Tax Code of the Russian Federation.

Tax accounting for donations

According to subparagraph 22 of paragraph 1 of article 251 of the Tax Code of the Russian Federation, when calculating income tax, income in the form of property received free of charge for the conduct of statutory activities is not taken into account. And in paragraph 2 of Article 251 of the Tax Code of the Russian Federation it is said that when determining the tax base, targeted revenues are not taken into account (with the exception of targeted revenues in the form of excisable goods), among which donations are named.

In addition to donations in the form of property (including monetary funds), donations can be in the form of gratuitous performance of work, but on condition that the results of these works are used in accordance with their intended purpose. According to Article 5 of the Federal Law of September 11, 1995 No. 135-FZ "On Charitable Activities and Charitable Organizations", charitable donations can be expressed in the form of disinterested (gratuitous or on preferential terms) performance of work, provision of services by philanthropists - legal entities in the interests of the beneficiary. In our opinion, this means that the gratuitous performance of work can be regarded as a donation.

Here it should be noted that a contract is recognized as gratuitous, according to which one party undertakes to provide something to the other party without receiving payment from it or other counter provision (clause 2 of article 423 of the Civil Code of the Russian Federation). Therefore, the contract must necessarily indicate that we are talking about a donation, otherwise it will be considered compensatory.

Criteria for classifying target funds and receipts as income not taken into account when taxing profits

Let's summarize the above reasoning. So, the main conditions for classifying targeted funds and proceeds as income that are not taken into account when taxing profits are:

• an indication of income in the exhaustive list of income not taken into account when determining the tax base for corporate income tax, which is given in Article 251 of the Tax Code of the Russian Federation;
• the activities of the institution, the financial support of which is carried out at the expense of subsidies from the budgets of the budgetary system of the Russian Federation, must be carried out in accordance with the state task;
• upon receipt of donations in the form of gratuitous performance of work, the results of these works must be used in accordance with their intended purpose, and the contract must indicate that it is a donation;
• targeted financing means include property received by the taxpayer and used by him for the purpose determined by the organization (individual) - the source of targeted financing (clause 14 clause 1 article 251 of the Tax Code of the Russian Federation).

Accounting for target receipts

Most of the funds (property, rights) received by state (municipal) institutions can be qualified as targeted revenues (targeted financing) for tax purposes.

The need for separate accounting of targeted funds and receipts for tax accounting purposes is provided for by subparagraph 14 of paragraph 1 of Article 251 of the Tax Code of the Russian Federation, paragraph 2 of Article 251 of the Tax Code of the Russian Federation. The Ministry of Finance reminded of such a need in a letter from the Ministry of Finance of Russia dated 05.03.12 No. 03-03-06 / 4/18. In the absence of separate accounting of target funds and receipts, this business transaction is subject to taxation from the date of receipt of income.

Instructions for the use of the Unified Chart of Accounts (approved by Order of the Ministry of Finance of Russia dated December 01, 2010 No. 157n, hereinafter referred to as Instruction No. 157n) provides for certain tools for organizing separate accounting of income and expenses in the context of certain types of targeted funds. According to clause 21 of Instruction No. 157n, when generating an account number code in the 18th category, accounting entities indicate codes for the type of financial support (1 - budgetary activity; 2 - income-generating activity, etc.).

Reflection of donations in accounting.

Let's consider accounting for targeted income in accounting using donations as an example.

Example

The construction organization, as part of charitable activities, repaired the playground in a preschool institution free of charge.
The cost of repairing the playground, performed by the organization as part of charitable activities, should be reflected in the debit of account 2 401 20 225 “Expenses for work, property maintenance services” and the credit of account 2 401 10 180 “Other income” using account 2 205 81 000 "Settlements with payers on other income."

1. Reflected the repair of the playground, provided free of charge:
Dt 2 205 81 560"Increase in receivables from other income"
Kt 2 401 10 180"Other income"
Dt 2 401 20 225"Expenses for work, services for the maintenance of property"
Kt 2 302 25 730"Increase in accounts payable for work, services for the maintenance of property"

The basis for the reflection of this operation are such primary documents as the Certificate of acceptance of work performed and the Certificate of cost of work performed and costs.

2. Repair calculations are reflected:
Dt 2 302 25 830“Reduction of accounts payable for work, services for the maintenance of property.
Kt 2 205 81 660"Decrease in receivables from other income."

How to organize accounting and tax accounting of targeted funds and receipts?

However, for the organization of reliable accounting of targeted funds for both accounting and tax purposes, the tools provided for in Instruction No. 157n are not enough. Therefore, the accounting policy of a state (municipal) institution should provide for tools for organizing separate accounting for transactions carried out with property (including cash), the receipt of which was previously qualified as a target for tax and (or) accounting purposes. These tools include:

• the use of additional codes in the formation of analytical accounts (by entering an additional digital code in the account number);
• organization of accounting in the context of certain analytical indicators;
• organization of additional off-balance sheet accounting.

Reporting on the use of earmarked funds and proceeds

Organizations that have received targeted funding, targeted revenues and other funds specified in paragraphs 1 and 2 of Article 251 of the Tax Code of the Russian Federation must submit to the Federal Tax Service Inspectorate a “Report on the intended use of property (including funds), works, services received as part of charitable activities , targeted revenues, targeted financing "- sheet 07.

The codes for the types of receipts for filling out sheet 07 of the Declaration are given in Appendix No. 3 to the Procedure for filling out a tax return for income tax (approved by order of the Federal Tax Service of Russia). In addition, for income in the form of works (services) gratuitously received by non-profit organizations, performed (rendered) on the basis of relevant contracts, the code of the type of income is 130.

This report does not include funds in the form of limits on budgetary obligations (budget appropriations) brought in the prescribed manner to state-owned institutions, as well as in the form of subsidies provided to budgetary and autonomous institutions (clause 15.1 of the Procedure for filling out sheet 07 of the Income Tax Declaration).