Consequences of liquidation of snt for owners of land plots. How to liquidate SNT in order to join the village? Leaving the LLC of one founder

Elimination of SNT completely depends on the will of its participants. Considering that the liquidation in this case will have some specific traits, similar to such a process as the liquidation of JSC, it is allowed to use alternative methods of terminating the work of the institution.

In order to be able to control all processes, as well as effectively resolve all issues in the shortest possible time, many citizens decide to create non-profit institution, which will deal with all matters. In the case of the owners of summer cottages, an institution such as a horticultural non-profit partnership ( SNT), which carries out its work on the basis of the charter agreed with all members of the cooperative.

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In accordance with the laws, the SNT institution is characterized by complete control by its active participants. Nevertheless, often due to disagreements with the management of the structure and other circumstances, there is a need for such a process as the liquidation of a horticultural institution. This issue has a lot of peculiarities, and is distinguished by significant troubles and difficulties, in contrast to such an operation as the liquidation of an individual entrepreneur, where everything will be relatively quick and simple.

Initially, the establishment of SNT implies the absence of a commercial action. In fact, SNT acts as an intermediary between the owners of summer cottages and companies that provide them with certain services (supply of water, electricity, etc.). With all this, such an institution may well have on its balance sheet certain property, in particular land holdings, office equipment and much more.

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If there is a need to initiate such a procedure as the elimination of SNT, then first of all it is worth noting that this is a rather lengthy process that has its own characteristic features. In this case, it will have common features with such an operation as the liquidation of an LLC with debts.

As indicated in the Federal Law "On horticultural, vegetable gardening and dacha non-profit associations of citizens", in order for the liquidation to be carried out, it is necessary to have certain grounds:

1. The end of the term of the agreement, according to which the SNT was created;
2. Achievement of the main objectives of the community;
3. The impossibility of fulfilling all the goals of the SNT institution;
4. Arising disagreements with the leadership of SNT;
5. Transfer of a dacha settlement to the balance of settlements, or its transformation into an independent municipality.

also in normative document it is agreed that an institution such as SNT can cease to exist only in situations where all its participants agree with this decision. As a rule, this point also causes additional difficulties. Since many owners simply ignore general meetings, and it is not always possible to inform them about the purpose of the consultation.

Nevertheless, the legislator gives the go-ahead for such a procedure as liquidation of SNT, even if the consent of all participants in the institution has not been obtained. But here the development will take place in court, which will automatically increase the number of problems.

The establishment of SNT initially assumes the absence of commercial interests. However, this does not prevent the management from receiving certain financial injections, which are represented by voluntary contributions from the founders. The dacha institution accumulates the collected funds and can use them both for the modernization of infrastructure (construction of new roads, replacement of communications, etc.) and for wages members of the board.

We are talking about reorganization, as a result of which the partnership will be merged with another similar structure, or a merger of institutions of a similar type will take place. If given opportunity rejected at a meeting of property owners in a dacha settlement, and they plan to start such a process as a full-fledged liquidation, then it is worth attracting lawyers to their side.

Speaking about the property over which the horticultural institution has control, the liquidation will transfer it to the management of all owners of land shares. This means that it can be realized, and the funds received for it. Will be equally distributed among the owners.

Elimination of SNT - consequences

The elimination of SNT itself has certain consequences. And therefore, in the event of the liquidation of such a structure as a gardening institution, it is worth predicting in advance all the positive and negative aspects of this case.

The establishment of a partnership provides that it will act as a buffer and enter into agreements with suppliers and other legal entities. Elimination in this situation will lead to an automatic break of the agreement.

The liquidation of a non-profit horticultural institution will have the following consequences:

1. All land owners will have to independently conclude contracts with resource supplying firms;
2. All obligations imposed on SNT and specified in its charter will cease to exist;
3. The creation of SNT provides for the presence of property values, and therefore, if the liquidation is in full swing, the owners will have to negotiate with the new owner of those resources that the society owned;
4. Institution dacha association also provides that in the event of debts, the obligation to pay them may be offered to the participants of the former partnership.

As practice shows, almost all SNT, which are subject to liquidation, have financial problems. The Federal Law indicates that creditors cannot demand payment of debts from members of an institution such as SNT, but they have the right to offer them to do this without coercion. Otherwise, the common property can be put up for auction, and then a new actor will appear in the case, which can only complicate everything.

In any case, the voluntary liquidation of a legal entity, which is SNT, will take place under full and comprehensive control on the part of its participants. You can talk a lot about the advisability of such a decision, its positive or negative aspects, but everything must be decided by people. It is on them that the establishment and management of the community is based, and only in their right to decide what will happen to him next.

1. A horticultural, horticultural or suburban non-profit association may be liquidated on the basis and in the manner provided for by the Civil Code Russian Federation, this Federal Law and other federal laws.

2. General meeting of members of horticultural, vegetable gardening or dacha non-profit association(meeting of authorized representatives) or the body that made a decision on its liquidation shall appoint a liquidation commission and determine, in accordance with the Civil Code of the Russian Federation and this Federal Law, the procedure and terms for the liquidation of such an association.

3. From the moment of the appointment of the liquidation commission, the powers to manage the affairs of the liquidated horticultural, vegetable gardening or dacha non-profit association are transferred to it. Liquidation Commission acts on behalf of the liquidated association as its authorized representative in the bodies state power, local governments and the court.

4. The body carrying out the state registration of legal entities shall enter information into the unified state register of legal entities that the horticultural, vegetable gardening or dacha non-profit association is in the process of liquidation.

5. The liquidation commission publishes in the press, which publishes information about state registration legal entities, a publication on the liquidation of a horticultural, vegetable gardening or dacha non-profit association, the procedure and deadline for filing claims of creditors of such an association. The term for the presentation of creditors' claims may not be less than two months from the date of publication of the notice on the liquidation of such an association.

6. The Liquidation Commission takes measures to identify creditors and receive receivables, and also notifies writing creditors on the liquidation of a horticultural, vegetable gardening or dacha non-profit association.

7. At the end of the term for the presentation of creditors' claims to the horticultural, vegetable gardening or dacha non-profit association, the liquidation commission draws up an interim liquidation balance sheet, which contains information on the availability of land and other common property of the liquidated association, the list of claims made by creditors and the results of their consideration.

The interim liquidation balance sheet is approved by the general meeting of members of the horticultural, vegetable gardening or dacha non-profit association (the meeting of authorized representatives) or by the body that made a decision on its liquidation.

(as amended by Federal law from 21.03.2002 N 31-FZ)

(see text in previous edition)

8. After a decision is made to liquidate a horticultural, vegetable gardening or summer cottage non-profit association, its members are obliged to fully pay off the arrears in contributions in the amount and within the timeframe established by the general meeting of the members of such an association (meeting of authorized representatives).

9. If the funds available to the liquidated horticultural, vegetable gardening or dacha consumer cooperative are not sufficient to satisfy the claims of creditors, the liquidation commission has the right to propose to the general meeting of the members of such cooperative (the meeting of authorized representatives) to pay off the existing debt by collecting additional funds from each member of such cooperative or to sell a part or all common property of such a cooperative with public auction in the manner established for the execution of court decisions.

The disposal of the land plot of the liquidated horticultural, vegetable gardening or summer cottage non-profit association is carried out in the manner, established by law Of the Russian Federation and the legislation of the constituent entities of the Russian Federation.

Nevertheless, often due to disagreements with the management of the structure and other circumstances, there is a need for such a process as the liquidation of a horticultural institution. This issue has a lot of peculiarities, and is distinguished by significant troubles and difficulties, in contrast to such an operation as the liquidation of an individual entrepreneur, where everything will be relatively quick and simple. Initially, the establishment of SNT implies the absence of a commercial action. In fact, SNT acts as an intermediary between the owners of summer cottages and companies that provide them with certain services (supply of water, electricity, etc.). With all this, such an institution may well have on its balance sheet certain property, in particular land holdings, office equipment and much more.

Step-by-step instructions for liquidating tsn, tszh, dnt, snt

If the funds available to the liquidated horticultural, vegetable gardening or dacha consumer cooperative are not sufficient to satisfy the claims of creditors, the liquidation commission has the right to propose to the general meeting of the members of such cooperative (the meeting of authorized representatives) to pay off the existing debt by collecting additional funds from each member of such cooperative or to sell part or all common property of such a cooperative from a public auction in the manner prescribed for the execution of court decisions. The disposal of the land plot of the liquidated horticultural, vegetable gardening or summer cottage non-profit association is carried out in the manner established by the legislation of the Russian Federation and the legislation of the constituent entities of the Russian Federation. 10.

Liquidation of snt

In this case, it will have common features with such an operation as the liquidation of an LLC with debts. As indicated in the Federal Law "On horticultural, vegetable gardening and dacha non-profit associations of citizens", in order for the liquidation to be carried out, it is necessary to have certain grounds:

1. The end of the term of the agreement, according to which the SNT was created;
2. Achievement of the main objectives of the community;
3. The impossibility of fulfilling all the goals of the SNT institution;
4. Arising disagreements with the leadership of SNT;
5. Transfer of a dacha settlement to the balance of settlements, or its transformation into an independent municipality.

Also, the regulatory document stipulates that an institution such as SNT can cease to exist only in situations where all its participants agree with this decision.

Legal Forum for Landowners

The disposal of the land plot of the liquidated horticultural, vegetable gardening or summer cottage non-profit association is carried out in the manner prescribed by the legislation of the Russian Federation and the legislation of the constituent entities of the Russian Federation. 10. If the liquidated horticultural, vegetable gardening or dacha consumer cooperative does not have enough funds to satisfy the creditors' claims, creditors have the right to apply to the court with a claim to satisfy the remaining part of the claims at the expense of the property of the members of such cooperative.
11. Payment of funds to creditors of a liquidated horticultural, vegetable gardening or summer cottage non-profit association is made by the liquidation commission in the order of priority established by the Civil Code of the Russian Federation and in accordance with the interim liquidation balance sheet starting from the date of its approval. 12.

How to liquidate snt in order to join the settlement?

It is for this that the liquidation commission makes claims to debtors, and can also go to court;

• Notifies creditors of the liquidation of a legal entity. This must be done in writing and must be notified within such a timeframe so that creditors have time to state their claims before the deadline specified in the liquidation publication expires.
Fifth stage: Drawing up an interim liquidation balance sheet So, the term for the presentation of claims by creditors has ended, what to do next? The liquidation commission must draw up an interim liquidation balance sheet.


The liquidation balance sheet is drawn up according to the usual form of the accounting report, only you need to make a note on it "Interim liquidation balance sheet".

Attention

A horticultural, horticultural or dacha non-profit association in the process of liquidation does not lose its legal capacity. Therefore, the liquidation commission in the course of liquidation performs the functions of managing the internal and external affairs of the association.

Info

The liquidation commission has the right to conclude on behalf of the association only such transactions that are necessary to complete current affairs and settle settlements with creditors. 4. Information that a horticultural, horticultural or dacha non-profit association is in the process of liquidation is subject to entry into the unified state register of legal entities, open to the public. 5.

Liquidation of a partnership

We are talking about reorganization, as a result of which the partnership will be merged with another similar structure, or a merger of institutions of a similar type will take place. If this opportunity is rejected at a meeting of property owners in a dacha settlement, and they plan to start such a process as a full-fledged liquidation, then it is worth attracting lawyers to their side. Speaking about the property over which the horticultural institution has control, the liquidation will transfer it to the management of all owners of land shares. This means that it can be realized, and the funds received for it.
Will be equally distributed among the owners. The elimination of SNT itself has certain consequences.
And therefore, in the event of the liquidation of such a structure as a gardening institution, it is worth predicting in advance all the positive and negative aspects of this case.
The liquidation of a horticultural, vegetable gardening or dacha non-profit association is carried out according to a special rather lengthy procedure under the control of the body that carries out state registration of legal entities. commission and determines the procedure and terms of liquidation of the association in accordance with the norms of the Civil Code of the Russian Federation and this Federal Law. In the event of a forced liquidation of the association, these obligations are fulfilled by the court that made the decision to liquidate it. The court in accordance with part 2 of paragraph 3 of Art. 61 of the Civil Code of the Russian Federation has the right to assign the responsibilities for the liquidation of a legal entity to the members of the liquidated association. 3.
A horticultural, vegetable gardening or dacha non-profit association may be liquidated on the basis and in the manner prescribed by the Civil Code of the Russian Federation, this Federal Law and other federal laws. 2. The general meeting of members of a horticultural, vegetable gardening or dacha non-profit association (meeting of authorized persons) or the body that has made a decision on its liquidation shall appoint, in agreement with the body that carries out state registration of legal entities, a liquidation commission and shall determine the procedure for and terms of liquidation of such an association. 3. From the moment of the appointment of the liquidation commission, the powers to manage the affairs of the liquidated horticultural, vegetable gardening or dacha non-profit association are transferred to it.

Snt liquidation procedure step by step instructions

The liquidation commission on behalf of the liquidated association acts as its plenipotentiary in government bodies, local government bodies and the court. 4. The body carrying out the state registration of legal entities shall enter information into the unified state register of legal entities that the horticultural, vegetable gardening or dacha non-profit association is in the process of liquidation.

5. The liquidation commission publishes in the press, which publishes data on the state registration of legal entities, a publication on the liquidation of a horticultural, vegetable gardening or dacha non-profit association, the procedure and deadline for filing claims of creditors of such an association. The term for the presentation of creditors' claims may not be less than two months from the date of publication of the notice on the liquidation of such an association. 6.

Options in the direction of liquidation of SNT: How can the reorganization of a horticultural cooperative be carried out? A partnership can be attached to another similar one. You can change it legal form, to carry out the process of merger, spin-off, which will lead to the procedure for amending the register of the Unified State Register of Legal Entities (for more details, follow the link).

In each a separate case qualified assistance of lawyers is required. Liquidation non-profit organizations(SNT belongs to them) has its own characteristics.

How does the process of liquidating SNT begin? First step - general meeting gardeners (owners of summer cottages). This stage is considered very difficult by lawyers; many members of the cooperative simply ignore such meetings, preferring to pay membership fees and not take part in the work of SNT.
If the meeting nevertheless took place, then the liquidation process is greatly simplified and accelerated.

Clarification of the client

According to the Civil Code of the Russian Federation, article 63, clause 8 states: “The remaining ....... property of a legal entity is transferred to its founders (participants) who have real rights to this property or corporate rights in relation to the legal entity, .... the liquidation of a non-commercial organization, the remaining ... property is directed ... for the purposes for which it was created. " Is it necessary to understand that the founders (members) of a non-profit organization do not have rights to the property of this organization, unlike SNT.

According to clause 2, article 4 No. 66-FZ "On horticultural ..." there is "joint ownership of members at the expense of targeted contributions" and "property of the partnership as a legal entity at the expense of a special fund based on membership and entrance fees." Does this mean that SNT is considered as a legal entity, and its participants have real rights at the expense of "earmarked contributions" and corporate rights at the expense of "membership fees". In this case, all property is distributed among the participants. How can we arrange this procedure? Put to a vote and write it down in the decision of the last (liquidation) meeting? Collect statements from the participants with a request (consent) “to transfer my share of property to SNT“ Other ”? What primary document will be the basis for putting on the balance sheet of property in this other SNT? A statement by each participant or an Act of gratuitous transfer from the liquidated SNT to another SNT? Include in the liquidation balance sheet: "the property was transferred to SNT" Other "by the decision of the participants"? Can participants join another SNT along with their share of the property? At what stage of liquidation should the balance of the liquidated SNT become with zero property?

Clarification of the client

All members (absolute majority) of the liquidated SNT move (enter) into another SNT along with their share of the property. We need a principled answer: is it possible or not? By buying and selling, it means selling to yourself. Is it possible without a real translation Money? Can I contribute my share of the property of the old SNT to another SNT as an entrance fee? What does the document certifying the possession of this share look like? The property is physically indivisible: poles, transformer, land plot. Initially, the question was "how to transfer?"

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19 May 2017 21:03

liquidation of SNT, bankruptcy of citizens

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Lawyers Answers (5)

Lawyer, Novosibirsk

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Hello.

I believe that you should give priority to the Federal Law "On horticultural, vegetable gardening and dacha non-profit associations of citizens", according to which members of SNT have the right to property.

Federal Law of 15.04.1998 N 66-FZ
(as revised on 03.07.2016)
"On horticultural, horticultural and suburban non-profit associations of citizens"

7) upon liquidation of a horticultural, horticultural or dacha non-profit association, receive the due share of common property;


Article 42. Property of a horticultural, horticultural or summer cottage non-profit association

1. The land plot and immovable property owned by a horticultural, vegetable gardening or suburban non-profit association and remaining after the creditors' claims have been satisfied may be sold, with the consent of the former members of such an association, in the manner prescribed by the legislation of the Russian Federation, and the proceeds for the said land plot and real estate was transferred to the members of such an association in equal shares.

(as amended by Federal Law of 30.06.2006 N 93-FZ)

2. When determining the amount of compensation for the withdrawn for state or municipal needs a land plot and the immovable property of a horticultural, vegetable gardening or dacha non-profit association located on it are included in it market price of the specified land plot and property, as well as all losses caused to the owner of the specified land plot and property by their seizure, including losses that the owner bears in connection with the early termination of his obligations to third parties, including lost profits.

Thus, the remaining property must be distributed among the members of the SNT, or sold and the funds divided.

Sincerely! G.A. Kuraev

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• Lawyer, Rostov-on-Don

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  Good day! Horticultural partnerships keep accounting in accordance with the unified methodological framework and rules established by Federal Law of November 21, 1996 N 129-FZ "On Accounting", Accounting Regulations "Accounting for Fixed Assets" PBU 6/01, approved by the Order of the Ministry of Finance of Russia dated 30.03. 2001 N 26n, as well as the provisions on accounting governing the accounting procedure for various accounting objects, the Chart of accounts for accounting of financial and economic activities of organizations and the Instructions for its application, approved by Order of the Ministry of Finance of Russia dated 31.10.2000 N 94n.

  All these documents are on the Internet, where you will find the necessary samples, links and explanations.

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  Lawyer, Kaliningrad

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  Good day,

  How is this property registered? is it owned by SNT? how was it created, with earmarked contributions from participants or otherwise?

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  Boltunova Marina

  Lawyer, Moscow

  • 4979 replies

    2,522 reviews

  Good afternoon.

  poles, wires, transformer, permission (right) to operate power lines, land under the transformer?

  This is a common property, and you, as members of SNT, have shared ownership of common property by virtue of law.

  Article 123.13. Civil Code of the Russian Federation Property of the Real Estate Owners Association
  2. Common property in apartment building, as well as objects of common use in horticultural, vegetable gardening and dacha non-profit partnerships belong to members of the respective partnership of real estate owners on the basis of common shared ownership, unless otherwise provided by law. The composition of such property and the procedure for determining the shares in the right of common ownership of it are established by law.

  Otherwise it is not provided by the Federal Law of 15.04.1998 N 66-FZ, moreover, it is confirmed.

  Article 19. Rights and obligations of a member of a horticultural, horticultural or suburban non-profit association
  

  1. A member of a horticultural, horticultural or suburban non-profit association has the right:
  6) in case of alienation of a garden, vegetable garden or summer cottage land plot, simultaneously alienate the acquirer share of common property in the composition of horticultural, gardening or summer cottage non-profit partnership in the amount of targeted contributions; property share in the amount of a share contribution, with the exception of that part that is included in the indivisible fund of a horticultural, vegetable gardening or dacha consumer cooperative; buildings, structures, structures, fruit crops;
  7) upon liquidation of a horticultural, horticultural or dacha non-profit association, receive due share of common property;

  Thus, this property does not belong to SNT, and therefore, in the event of the liquidation of SNT, the provisions of Art. 63 of the Civil Code of the Russian Federation are not applicable to this property.

  When you make a decision on liquidation, then at the same time make a decision on transferring the specified property into shared ownership, in proportion to the size of land plots owned by a member of SNT and persons who are not members of SNT, tk. if there are any and were previously members of SNT, but left it, this does not mean that they have lost the right to share ownership of this property.

  As for the transfer of property to another SNT.

  Article 246. Disposal of property in shared ownership

  1. Disposal of property in shared ownership is carried out by agreement of all its participants.
  2. A participant in shared ownership shall have the right, at his discretion, to sell, donate, bequeath, pledge his share or dispose of it in any other way in compliance with the rules provided for by Article 250 of this Code during its paid alienation.

  Because there is no question of alienation of compensation, then you need to hold a general meeting of owners and decide on the transfer of property for free use to SNT "Other" under a loan agreement.

  Article 689. Civil Code of the Russian Federation Free use agreement
  1. Under the contract of gratuitous use (loan agreement), one party (the lender) undertakes to transfer or transfers the thing for free temporary use to the other party (the borrower), and the latter undertakes to return the same thing in the condition in which it received it, taking into account the normal wear and tear or in a condition stipulated by the contract.

  In this case, you need to be guided by the norms of the Civil Code of the Russian Federation on the meeting.

  Chapter 9.1. MEETING DECISIONS
  Article 181.1. Basic Provisions

  1. The rules provided for by this Chapter shall apply, unless otherwise provided by law or in the procedure established by it.
  2. The decision of the meeting, with which the law connects civil law consequences, gives rise to the legal consequences to which the decision of the meeting is directed, for all persons who had the right to participate in this meeting (participants in a legal entity, co-owners, creditors in bankruptcy and others - members of the civil society), as well as for other persons, if this is established by law or follows from the essence of the relationship.

  Article 181.2. Decision making of the meeting

  1. The decision of the meeting shall be considered adopted if the majority of the participants in the meeting voted for it, and at the same time at least fifty percent of the total number of participants in the relevant civil society took part in the meeting.
  The decision of the meeting can be made by absentee voting.
  2. If there are several issues on the agenda of the meeting, an independent decision is made on each of them, unless otherwise established unanimously by the meeting participants.
  3. A written record of the decision of the meeting is drawn up. The minutes are signed by the chairman of the meeting and the secretary of the meeting.
  4. The protocol on the results of in-person voting must indicate:
  1) date, time and place of the meeting;
  2) information about the persons who took part in the meeting;
  
  5) information about the persons who voted against the decision of the meeting and who demanded to make an entry about it in the minutes.
  5. The protocol on the results of absentee voting must contain:
  1) the date up to which the documents containing information on the voting of members of the civil society were adopted;
  2) information about the persons who took part in the voting;
  3) the results of voting on each item on the agenda;
  4) information about the persons who carried out the counting of votes;
  5) information about the persons who signed the protocol.

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  Clarification of the client

  Marina, thanks for the detailed answer!

  If for gratuitous use, then the old (liquidated) SNT will remain the owner and after the completion of its liquidation the property will receive the status of ownerless and the other (new) SNT will receive ownership in a claim for recognition of ownership. Right? And if the property is donated, then the done legal entity (another SNT) must pay income tax?

  Boltunova Marina

  Lawyer, Moscow

  • 4979 replies

    2,522 reviews

  If for gratuitous use, then the old (liquidated) SNT will remain the owner and after the completion of its liquidation the property will receive the status of ownerless and the other (new) SNT will receive ownership in a claim for recognition of ownership.
  Bulgakov

  Why ownerless? By virtue of the law, the property is shared, I indicated the norm, even if it is now on the balance sheet of SNT, then in any case, upon liquidation, it goes to the members of SNT, so it will not be ownerless, only everything needs to be formalized correctly.
  

  And if the property is donated, then the done legal entity (another SNT) must pay income tax?
  Bulgakov
  

  Maybe not pay.

  In accordance with para. 2 pp. 1 p. 1 of Art. 146, pp. 1 p. 1 of Art. 167 of the Tax Code of the Russian Federation in case of gratuitous transfer of property to the donor, it is necessary to charge the value added tax (VAT). Exceptions are cases when such a transfer is not recognized as subject to VAT, i.e. is not recognized as the sale of goods, works, services, as the transfer of fixed assets, intangible assets or other property to non-profit organizations for the implementation of the main statutory activities not related to entrepreneurial activity (subparagraph 3 of paragraph 3 of article 39 of the Tax Code of the Russian Federation);

  As for the income tax, it is more complicated. If it turns out to be carried out as a donation or charity, then you do not need to pay, and if you fail, you have to pay.

  MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

  The Tax and Customs Tariff Policy Department has reviewed the taxation letter and reports the following.
  When determining the object of taxation for corporate profit tax, taxpayers take into account income from the sale of goods, works, services, property rights, determined in accordance with article 249 of the Tax Code of the Russian Federation (hereinafter - the Tax Code of the Russian Federation), and non-operating income determined in accordance with article 250 Tax Code of the Russian Federation.
  So, paragraph 8 of Article 250 of the Tax Code of the Russian Federation establishes that non-sales income includes income in the form of property (work, services) received free of charge or property rights, with the exception of the cases specified in Article 251 of the Tax Code of the Russian Federation.
  Incomes not taken into account when determining the tax base for income tax are defined in Article 251 of the Tax Code of the Russian Federation. The list of such income is exhaustive.
  According to paragraph 2 of Article 251 of the Tax Code of the Russian Federation, when determining the tax base for income tax, target receipts for the maintenance of non-profit organizations and their statutory activities, received free of charge on the basis of decisions of state authorities and local authorities and decisions of state governing bodies, are not taken into account. extrabudgetary funds, and also earmarked receipts from other organizations and (or) individuals and used by the specified recipients for their intended purpose. At the same time, taxpayers - recipients of the specified targeted receipts are obliged to keep a separate record of income (expenses) received (generated) within the framework of targeted receipts.
  - ConsultantPlus: note.
  In the text of the document, apparently, there is a misprint: in the following paragraph, it is possible that paragraphs 1 p. 2 art. 251 of the Tax Code of the Russian Federation, and not paragraphs. 1 tbsp. 251 of the Tax Code of the Russian Federation.
  - Donations recognized as such in accordance with the Civil Code of the Russian Federation (hereinafter referred to as the Civil Code of the Russian Federation) are referred to the specified targeted receipts in accordance with subparagraph 1 of this article of the Tax Code of the Russian Federation.
  The concept of "donation" is defined in Article 582 of the Civil Code of the Russian Federation, according to which a donation is a donation of a thing or right for generally useful purposes.
  In accordance with article 1 of the Federal Law of 11.08.1995 N 135-FZ "On charitable activities and charities"(Hereinafter - Law N 135-FZ) charitable activity is the voluntary activity of citizens and legal entities for disinterested (gratuitous or on preferential terms) transfer to citizens or legal entities property, including cash, disinterested performance of work, provision of services, provision of other support.
  Considering the above, donations can be directed to the maintenance and conduct of statutory activities, that is, to the goals and objectives provided for in the statute, aimed at achieving public goods, which excludes their direction for implementation entrepreneurial activity otherwise, the funds received free of charge are subject to accounting when forming the tax base for corporate profit tax as part of non-operating income (clause 8 of Article 250 of the Tax Code of the Russian Federation).
  At the same time, we inform you that this letter does not contain legal regulations or general rules specifying regulatory prescriptions, and is not a normative legal act... In accordance with the letter of the Ministry of Finance of the Russian Federation dated 07.08.2007 N 03-02-07 / 2-138, the directed opinion of the Department is of an informational and explanatory nature on the application of the legislation of the Russian Federation on taxes and fees and does not interfere with being guided by the norms of legislation on taxes and fees in an understanding that differs from the interpretation set out in this letter.

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