Changes in legislation

In accordance with the Order of the President of the Russian Federation, the Ministry of Economic Development has formed a Register of socially oriented non-profit organizations receiving additional support measures (hereinafter “the Register”).

The Register includes organizations that from 01.01.2017 were:

• recipients of subsidies and grants under the programs of executive bodies of all levels;
• recipients of grants of the President of the Russian Federation;
• providers of social services and services of public utility.

The Register is made up of information provided by executive authorities, the Ministry of Justice, and the Presidential Grants Fund.

The following support measures are provided for organizations included in the Register:

• subsidized concessional lending to pay part of wages to employees in accordance with the Decree of the Government of the Russian Federation of May 16, 2020 No. 696;
• 6-month increase in the deadlines for paying insurance premiums to state extra-budgetary funds, taxes and advance payments of taxes, excluding VAT, in accordance with the Decree of the Government of the Russian Federation of 05.15.2020 No. 685;
• exemption from taxes and advance payments on them, income tax levies - regarding monthly advance payments payable in the 2nd quarter of 2020;
• extension of tax incentives for legal entities participating in charitable assistance to organizations included in the register.

For example, when determining the tax base for income tax, legal entities that donated property or cash to non-profit organizations will be able to include these operations in non-operating expenses.

Information in the register is verified with the data of the Federal Tax Service.

Subscribers of the Information and Analytical system Globas can check for counterparties in the Register of socially oriented non-profit organizations using the “Lists we recommend”. Currently, the Register contains over 24 thousand entries.