RUSSIAN FEDERATION FEDERAL LAW On charities and charitable organizations adopted by the State Duma on 7 July 1995 class="ed">(In the version of federal laws dated 21.03.2002) N 31-FZ; of 25.07.2002 N 112-FZ; 07.07.2003 N 94-FZ; of 22.08.2004 N 122-FZ; of 30.12.2006 N 276-FZ; dated 30.12.2008 N 309-FZ; of 23.12.2010 N 383-FZ; of 05.05.2014 N 103-FZ) This Federal Law sets the basis for the legal regulation of charitable work, defines possible forms of its support by state and local authorities Self-government, peculiarities of the establishment and activities of charitable organizations for the purpose of wide dissemination and development of charitable activities in the Russian Federation. Issues of legal regulation of relations arising from the formation of the target capital, trust management of the property component of the target capital, the use of proceeds derived from trust The management of the assets that make up the target capital shall be established by other federal laws. (Paragraph is supplemented by Federal Law of 30.12.2006. N 276-FZ) SECTION I. GENERAL PROVISIONS Article 1. Charitable activities Benevolent activities are understood as voluntary activities of citizens and legal entities for selfless (donation or concessional) transfer to citizens or legal entities of property, in the number of money, selfless performance, service provision and other support. Article 2. Objectives of charity activity 1. The charitable activity is carried out for the purposes of: social support and protection of citizens, including the improvement of the material situation of the poor, social rehabilitation of the unemployed, persons with disabilities and other persons who, by their own means, physical or intellectual characteristics, other circumstances are unable to realize their rights and legitimate interests; training people to cope with the consequences of natural disasters, environmental, industrial or other catastrophes, to prevent accidents; Assistance to victims of natural disasters, environmental, industrial or other disasters, social, national, religious conflicts, victims of repression, refugees and internally displaced persons; and friendship and harmony among peoples, the prevention of social, national, religious conflicts; promoting the prestige and role of the family in society; promoting the protection of motherhood, childhood and fatherhood;
to promote education, science, culture, art, Education, spiritual development of the individual; promoting activities in the sphere of prevention and protection of citizens ' health, as well as promoting a healthy lifestyle, improving the moral and psychological state of citizens; dated 05.05.2014 N 103-FZ) Protection of the environment and protection of animals; (In the wording of Federal Law No. N 309 F Protection and proper maintenance of buildings, sites and territories that have historical, cultural, cultural or environmental significance, and burial sites; The population in the field of protection from emergency situations, the promotion of knowledge in the area of protection of the population and territories from emergency situations and the provision of fire safety; (Paragraph is amended by the Federal Law 23 December 2010 N 383-FZSocial rehabilitation of orphans, children deprived of parental care, children in street situations, children in difficult living conditions; (Paragraph added-Federal law dated December 23, 2010. N 383-FZ) provision of free legal aid and legal education of the population; (Paragraph is amended by the Federal Law 23.12.2010 N 383-FZ) support for volunteer activities; (Paragraph is amended by Federal Law of 23 December 2010). N 383-FZ) participation in prevention of neglect and juvenile delinquency; (Paragraph is amended by Federal Law 23 December 2010 N 383-FZ) promoting scientific, technical and artistic creativity of children and young people; (Paragraph added is the Federal Law 23 December 2010 N 383-FZ) promoting patriotic, spiritual and moral education of children and young people; (Paragraph added-Federal law 23.12.2010 N 383-FZ) Support for socially significant youth initiatives, projects, children's and youth organizations, children's and youth organizations; (Paragraph added is the federal law dated December 23, 2010. N 383-F) assistance in production and/or distribution of social advertising; (Paragraph is added-Federal law 23 December 2010 N 383-FZ) promoting the prevention of socially dangerous forms of behaviour of citizens. (Paragraph is amended by the Federal Law of 23 December 2010). N383-FZ 2. The flow of money and other material, assistance in other forms to commercial organizations, as well as support to political parties, movements, groups and campaigns, is not a charitable activity. 3. It is prohibited to conduct pre-election campaigns simultaneously with charity activity. (Paragraph is amended by the Federal Law of 04.07.2003). N 94-FZ) Article 3. The law on charities 1. The legislation on charitable work consists of the relevant provisions of the Constitution of the Russian Federation and the Civil Code of the Russian Federation. of the Federation, this Federal Law of the Russian Federation, the other federal laws and the laws of the constituent entities of the Russian Federation. (In the wording of the Federal Law from 04.07.2003 N 94-FZ) Law on charity work does not apply to relations arising from the formation of the target capital, the trust management of the assets that make up the target capital, The use of proceeds derived from trust management of the assets that make up the target capital. (Paragraph is supplemented by Federal Law of 30.12.2006. N 276-FZ 2. The rules governing charities in other laws should not be in contradiction with this Federal Act. Implementing charitable activities by citizens and legal entities during the election campaign, the referendum campaign is governed by this Federal Law, as well as by the legislation of the Russian Federation on elections and referenda. (The paragraph is supplemented by the Federal Law of 04.07.2003). N 94-F) 3. If an international treaty to which the Russian Federation is a party establishes rules other than those established by this Federal Act, the rules of the international treaty of the Russian Federation shall apply. Article 4. Right to charities activity 1. Citizens and legal entities are free to carry out charitable activities on the basis of voluntariness and freedom of choice of its objectives. 2. Citizens and legal entities are free to carry out charitable activities individually or collectively, with or without education of a charitable organization. 3. No one has the right to limit the freedom of choice of charitable activities and forms of implementation established by this Federal Law. Article 5. Participants of charity work Benevoles for the purposes of this Federal Act are understood by citizens and legal entities carrying out charitable activities, including through Support for the existing or establishment of a new charitable organization, as well as citizens and legal entities for whom charitable activities are carried out: benefactors, volunteers and beneficiaries. Charitable philanthropists in forms: selfless (free or concessional) transfer of property, including cash and (or) objects Intellectual property; selfless (or on concessional terms) to confer ownership, use and dispose of any property right; selfless or concessional (a) Implementation of the Programme of (In the wording of Federal Law No. N 383-FZ) The philanthropists have the right to determine the purpose and use of their donations. Volunteers are natural persons performing charitable work in the form of free work, service provision (volunteering). (...) (...) N 383-FZ) Benefconsumers-recipients of charitable donations, volunteers. Article 6. The Charity Organization 1. The charitable organization is a non-governmental, non-governmental, non-profit organization established for the purpose of carrying out charitable activities for the purposes of this Federal Law. in the interest of society as a whole or of certain categories of persons. 2. If the charitable organization's income is exceeded, the amount of excess is not subject to distribution among its founders (members), but is directed towards the realization of the purposes for which the charity is established. Article 7. Charity organisations Charitable organizations are created in the form of public organizations (associations), foundations, institutions and other forms provided for by federal laws for charitable organizations. A charitable organization can be created in the form of an institution if its founder is a charitable organization. Article 7-1. Legal conditions for the implementation of volunteers charity activity 1. The terms and conditions for carrying out charitable activities on their behalf may be laid down in a civil law contract that is concluded between the volunteer and the beneficiary and the subject of which is free of charge Volunteer work and (or) service for the benefit of the beneficiary. 2. The conditions of participation of a volunteer in a legal person's charities can be established in a civil law contract that is concluded between this legal entity and the Volunteer and whose subject is free of charge Volunteer work and (or) the provision of services through the charitable work of this legal entity. 3. The contracts referred to in paragraphs 1 and 2 of this article may provide for the reimbursement of expenses incurred by volunteers for accommodation, travel to and from the place of destination, food, payment of personal protective equipment, payment of the payment of personal protective equipment. Voluntary health insurance premiums for volunteers for volunteer health insurance. In this case, the corresponding contract must be entered in writing. (Article padded-Federal law 23 December 2010 N 383-FZ) SECTION II. CREATION AND DISCONTINUATION ORGANIZATION Article 8. The founders of a charitable organization
, the founders of a charity organization, depending on its form, may be natural and (or) legal entities. State and local authorities, as well as State and municipal unitary enterprises, State and municipal institutions, cannot be founders of a charitable organization. Article 9. State registration of the charity organization 1. State registration of a charitable organization is carried out in accordance with the procedure established by federal laws. 2. State registration of a charitable organization in connection with the granting of a legal address by a citizen at his place of residence is not permitted. 3. The decision to refuse the registration of a charitable organization and to avoid such registration can be appealed in court. (In the wording of Federal Law 21.03.2002) N 31-FZ) Article 10. The High Authority for the Charity organization 1. The governing body of a charitable organization is its collegial body formed in accordance with the procedure established by the charter of the charitable organization. 2. It is the responsibility of the supreme management body of the charitable organization: amending the charter of the charity; education of the executive bodies of the charitable organization and its audit and audit institutions organs and early termination of their powers; Approval of charities; approval of annual plan, budget of the charity and its annual report; and non-profit organizations to participate in such organizations, opening branches and offices; making decisions for the reorganization and liquidation of a charity (excluding charitable foundation). 3. Members of the supreme organ of the charitable organization perform their duties in this body as volunteers. There may be no more than one member of its executive bodies (with or without the right to vote) as part of the supreme organ of the charitable organization. 4. The members of the supreme organ of the charitable organization and the officials of the charitable organization are not entitled to hold regular posts in the administration of commercial and non-profit organizations, the founder (participant) of which is this charity. Article 11. Reorganize and eliminate a charity organization 1. The reorganization and liquidation of a charitable organization shall be carried out in accordance with the procedure established by law. 2. The charitable organization cannot be reorganized into a economic partnership or a society. 3. Upon liquidation of the charitable organization, its property remaining after satisfying the creditors ' claims is used for charitable purposes in the manner prescribed by the statute, or on the decision of the liquidation commission, if the order The use of the property of a charitable organization is not provided for in its charter or, unless otherwise specified by federal law. (In the wording of Federal Law of 25.07.2002) N 112-F) SECTION III. CONTEXT AND ARRANGEMENT OF THE IMPLEMENTATION OF THE ACTIVITIES OF THE AGENT ORGANIZATION Article 12. Activities of a charity 1. The charitable organization is entitled to carry out charitable activities aimed at achieving the purposes for which it is established, as well as charitable activities aimed at achieving the objectives of this Federal Act. objectives. 2. The charitable organization is free to engage in activities to attract resources and to carry out unrealized operations. 3. The charitable organization is free to carry out business activities only in order to achieve the objectives for which it is established and the corresponding purposes. 4. To create the material conditions for the realization of charitable purposes, the charitable organization has the right to establish economic communities. The participation of a charitable organization in economic societies with other persons is not permitted. 5. The charitable organization is not entitled to spend its money and use its assets to support political parties, movements, groups and campaigns. Article 13. Branches and representation of the charity organization 1. The charity organization has the right to establish branches and to open representative offices in the territory of the Russian Federation, subject to the requirements of Russian legislation. 2. The establishment of a Russian charitable organization of branches and the opening of missions in the territories of foreign States is carried out in accordance with the legislation of those States, unless otherwise stipulated by international treaties of the Russian Federation. 3. Branches and offices are not legal persons, are vested with the property of the charitable organization that established them and act on the basis of the provisions it has approved. The property of subsidiaries and offices is accounted for on a separate balance and on the balance of the charitable organization that established them. 4. The heads of branches and offices are appointed by the supreme organ of the charitable organization and operate on the basis of a power of attorney issued by a charitable organization. 5. Branches and offices carry out activities on behalf of the charitable organization that created them. Responsibility for the activities of the branches and representative offices rests with the charitable organization that established them. Article 14. Associations (associations and unions) of charities organizations 1. Charitable organizations can form associations and unions established on a treaty basis to enhance their ability to fulfil the statutory objectives. 2. The association (association, union) of charities is a non-profit organization. 3. Associations (associations, unions) of charitable organizations retain their autonomy and the rights of the legal entity. 4. The association (association, union) of charities does not meet the obligations of its members. The members of the association (association, union) of charitable organizations have a subsidiary responsibility on its obligations in the amount and in the manner provided for by the constituent instruments of association (association, union) of charitable organizations. Article 15. Sources of building the charitable organization sources of the charitable organization's assets may be: contributions of the founders of the charity; membership dues (for charities based on membership); charitable donations, including targeted (charitable grants) provided by citizens and legal entities in cash or in kind; revenues from unrealized operations, including income from securities; revenues from fundraising activities (campaigns to attract philanthropists and volunteers, including entertainment, cultural, sports and other mass media) Activities, campaigns for the collection of charitable donations, lotteries and auctions in accordance with the laws of the Russian Federation, the sale of property and donations from benefactors, in accordance with their ); revenues from permitted by law business; (Spconsumed by Federal Law of 22.08.2004) N 122-FZ ) revenues from the activities of economic societies established by the charity; work of volunteers; other sources not prohibited by law. Article 16. The property of a charity 1. The property or other proprietary right of a charity may be: buildings, structures, equipment, money, securities, information resources, other property, unless otherwise provided by federal law; Results of intellectual activity. 2. The charitable organization may commit any transactions not contrary to the law of the Russian Federation, the rules of the organization and the wishes of the benefactor. 3. The charitable organization is not entitled to employ more than 20 per cent of the financial resources spent by the organization for the financial year of the organization. This restriction does not apply to the remuneration of persons participating in charitable programmes. 4. In the event that a charitable or charitable programme has not been established, at least 80 per cent of the charitable donation should be used for charitable purposes within one year of receipt charitable organization of this donation. Charitable donations in kind are sent for charitable purposes within one year of receipt, unless otherwise established by a charitable or charitable programme. 5. The property of a charitable organization cannot be transferred (in the form of sale, payment of goods, works, services and other forms) to the founders (members) of the organization on more favourable terms to them than to others. Article 17. The charitable program 1. The charitable program is a set of activities approved by the supreme organ of management of the charitable organization and directed to the solution of specific tasks corresponding to the statutory objectives of the organization. 2. The charitable programme includes estimates of the estimated income and planned expenditures (including the remuneration of those involved in the charitable programme) and sets the stage and time frame for its implementation. 3. Funding of charitable programmes (including costs of logistical, organizational and other security, remuneration of persons participating in charitable programmes and other costs associated with implementation charitable programmes) should be used for at least 80 per cent of revenues from the financial year of unrealized transactions, revenues from the charitable organization of economic societies and income from permitted The law of entrepreneurial activity. In the case of long-term charities, the funds received are used within the deadlines set by these programmes. SECTION IV. GOVERNMENT GUARANTEES Article 18. Support for charity work by the organs of the state and local governments > 1. The protection of the rights and lawful interests of citizens and legal entities involved in charitable work is guaranteed and protected by the Russian legislation. 2. Officials impeding the exercise of the rights of citizens and legal entities to carry out charitable activities are liable under the legislation of the Russian Federation. 3.(Spconsumed by Federal Law of 22.08.2004) N 122-FZ 4.(Spconsumed by Federal Law of 22.08.2004) N 122-FZ 5.(Spconsumed by Federal Law of 22.08.2004) N 122-FZ 6.(Spconsumed by Federal Law of 22.08.2004) N 122-FZ) 7. The State authorities and local authorities are entitled to support charitable activities in ways and in forms that do not contradict the legislation of the Russian Federation. The paragraph is supplemented by the Federal Law of 23 December 2010. N 383-FL) Article 19. Monitoring the implementation of charities activity 1. The charity organization keeps accounting and reporting in accordance with the procedure established by the legislation of the Russian Federation. 2. The authority which decided on the State registration of a charitable organization shall monitor the conformity of its activities with the purposes for which it is established. The charitable organization submits an annual report on its activities to the body that decided on its state registration: (In the wording of the Federal Law dated 21.03.2002. N 31-FZ ) financial and economic activities demonstrating compliance with the requirements of this Federal Law on the Use of Property and the Expenditure of the Charities; Personal Composition of the charitable organization's highest organ; composition and content of charities (list and description of specified programs); content and results of activities charity; violations The requirements of this Federal Act as a result of checks carried out by the tax authorities and measures taken to address them. 3. The annual report is submitted by the charitable organization to the body that decided on its state registration, in the same period as the annual report on financial and economic activities submitted to the tax authorities. (...) (...) N 31-FZ) 4. The authority that decided to register a charitable organization provides open access, including access to the media, to its annual reports of a charitable organization
. (In the wording of the Federal Law of 21/03/2002, N 31-FZ) 5. The charity organization provides open access, including access to the media, to its annual reports. 6. The funds spent on the publication of the annual report and information on the activities of the charitable organization are counted as expenses for charitable purposes. 7. Information on the size and structure of the income of a charitable organization, as well as information on the size of its assets, its expenses, the number of employees, the remuneration of their work and the involvement of volunteers cannot be classified as a trade secret. 8. The tax authorities monitor the sources of income of charitable organizations, the amount of the funds they receive and the payment of taxes in accordance with the laws of the Russian Federation on taxes. Article 20. The responsibility of the charity 1. In cases of violation of this Federal Law, the charitable organization is responsible in accordance with the law of the Russian Federation. 2. In the case of a charitable organization carrying out actions contrary to its objectives, as well as to the present Federal Act, the body that decided to register the charity may To send her a written warning, which may be appealed to the charity by a charity. (In the wording of Federal Law 21.03.2002) N 31-FZ) 3. In the case of repeated warnings in the written form of a charity, it may be dissolved in the manner prescribed by the Civil Code of the Russian Federation). 4. All funds received by a charitable organization from carrying out an entrepreneurial activity in violation of Article 12 of this Federal Law are recovered from the local budget at the location of the charitable organization OF THE PRESIDENT OF THE RUSSIAN FEDERATION 5. Disputes between a charitable organization and citizens and legal entities that have transferred funds to it for charitable purposes are adjudicated. Article 21. Implementation of the international charities 1. The participants of charitable activities are entitled to carry out international charitable activities in accordance with the procedure established by the legislation of the Russian Federation and the international agreements of the Russian Federation. 2. International charity work is carried out through participation in international charitable projects, participation in the work of international charitable organizations, cooperation with foreign partners in the relevant sphere charitable work, as well as in any other form, adopted in international practice and not contrary to the legislation of the Russian Federation, the norms and principles of international law. 3. The charity organization is entitled to open accounts in the institutions of banks of other states in accordance with the legislation of the Russian Federation. 4. The charitable organization is entitled to receive charitable donations from foreign citizens, stateless persons and foreign and international organizations. The use of such donations shall be in accordance with the procedure established by this Federal Law. Article 22. Charities of foreign citizens, stateless persons, foreign and international organizations in the territory Russian Federation Foreign citizens, stateless persons, Foreign and international organizations have the right to perform charitable activities in the territory of the Russian Federation in accordance with this Federal Law. SECTION V. FINAL PROVISIONS Article 23. The entry into force of this Federal Law 1. This law shall enter into force on the date of its official publication. 2. The provisions of this Federal Act apply to charitable organizations established prior to the entry into force of this Federal Act. 3. The statutes of charitable organizations, established prior to the entry into force of this Federal Act, shall be in force only in part not contrary to this Federal Act. Article 24. The re-registration of charities
of the organizations established prior to the entry into force of this Federal Law Statutes of Charitable Organizations, established prior to the entry into force of this Federal Law, shall be brought into conformity with this Federal Law.
The Registration of Charitable Organizations established prior to the entry into force of this Federal Act shall be carried out before 1 July 1999, with the exemption of such organizations from the registration fee. Charities that have not been re-registered within a specified period shall be subject to judicial liquidation upon the request of the registering body. Article 25. To bring legal acts into compliance with this Federal Law Propose to the President of the Russian Federation and instruct the Government of the Russian Federation to bring its legal acts into conformity with the present Federal law. President of the Russian Federation Yeltsin Moscow, Kremlin 11 August 1995 N 135-FZ