The State Duma adopted the law "On the philanthropic activities"
Patrons want to encourage tax incentives, honors, awards, perpetuating their name on objects philanthropic activities
Last week, April 23, 2013 the State Duma adopted in the first reading the draft law "On the philanthropic activities." This is reported by « Rossiyskaya Gazeta » and website of the State Duma . According to the document recipients are solely philanthropic support state and local cultural institutions (it may not be public authorities or bodies of local self-government). Lawmakers traditionally wary of foreign abuse, that is the part of individuals and legal entities - patrons in connection with the implementation of philanthropic activities. Maecenas on personal preference selects objects and recipients of philanthropic support. Also patron of the right to determine the intended use philanthropic support, as specified in the contract with the recipient of philanthropic support. Philanthropic support is not grounds for reduced public funding recipient philanthropic support.
State and local cultural institutions that have received patronage support the right to have such a free patron services related to their core business. In support of philanthropic activities proposed the establishment and award of honorary degrees and national awards for patrons, the establishment in order to perpetuate the name patron of philanthropic activities at the sites, as well as the establishment of tax incentives. In particular, it is proposed: to recognize the costs of patronage support in an amount not to exceed 2.5%of the taxable income for the tax period specified, free state and municipal institutions in the cultural sector from paying property tax in respect of the property transferred as philanthropic support.
Prior to the adoption of the law in a case where the patron-organizing cultural institution transferred any property, its market value (or amount of money) is not included in the expenses in the tax base for income tax organizations. This made Bono extremely unprofitable. In addition, patrons did not have the moral and social incentives for coming to give gifts - a museum, for example, did not have legal grounds to invite the patron to see the exhibition free of charge or representation, the practice of awarding honorary degrees and awards for his philanthropy and was not.
adoption of the bill would eliminate the gaps in the legal regulation of philanthropic activities, increase the attractiveness of philanthropic activities of citizens and organizations that are able and willing to devote their resources to support the development of facilities and cultural values to attract additional resources for development cultural values of the country.
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