On Charity And Charitable Organizations

Original Language Title: О благотворительной деятельности и благотворительных организациях

Read the untranslated law here: http://pravo.gov.ru/proxy/ips/?doc_itself=&infostr=x&backlink=1&fulltext=1&nd=102037027

RUSSIAN FEDERATION FEDERAL LAW on charity and charitable organizations adopted by the State Duma of the year July 7, 1995 (text as amended by the federal laws from 21.03.2002 N 31-FZ;
from 25.07.2002 N 112-FZ; from 07.04.2003 N 94-FZ;
from 22/08/2004, no. 122-FZ; from Dec. 30 N 276-FZ;
from 30.12.2008 N 309-FZ; from 23.12.2010 N 383-FZ;
from 05.05.2014 N 103-FZ) this federal law establishes the regulatory framework for charitable activities, defines possible forms of support for State authorities and local self-government bodies, particularly the establishment and activities of charitable organizations for wide dissemination and development of charitable activity in the Russian Federation.
Peculiarities of legal regulation of relations in the formation of a trust capital, trust property forming the target capital, using proceeds from asset management property forming the target capital, sets other federal laws. (The paragraph is supplemented by federal law from 30.12.2006 N 276-FZ), section i. General provisions article 1. Charity Under charity refers to voluntary activities of citizens and legal entities on disinterested (gratis or on preferential terms) transfer of nationals or legal persons of assets, including funds, voluntary work, provision of services, other support.
Article 2. The objectives of the charitable activities 1. Charitable activities are carried out in order to: social support and protection of citizens, including improving the material situation of the poor, the social rehabilitation of the unemployed, the disabled and other persons who due to their physical or intellectual peculiarities of other circumstances, are unable to exercise their rights and legitimate interests;
prepare the population to overcome the consequences of natural disasters, environmental, industrial or other disasters, to prevent accidents;
assistance to victims of natural disasters, environmental, industrial and other catastrophes, social, national, religious conflicts, victims of repression, refugees and internally displaced persons;
contribute to the strengthening of peace, friendship and harmony among peoples, prevention of social, national and religious conflicts;
help strengthen the prestige and role of the family in society;
promote the protection of motherhood, childhood and fatherhood;
promote activities in the field of education, science, culture, art, enlightenment, spiritual development of the individual;
promote activities in the field of prevention and protection of health of citizens, as well as promoting healthy lifestyles, improving the moral and psychological state of the citizens;
promote activities in the field of physical culture and sports (except professional sports); (As amended by the Federal law of 05.05.2014 N 103-FZ) of environmental protection Wednesday and protection of animals; (As amended by federal law N 309-FZ) of safety and proper maintenance of buildings, objects and territories having historical, religious, cultural or environmental value, and burial sites;
training in the field of protection of the population from emergency situations, the dissemination of knowledge in the field of protection of the population and territories from emergency situations and fire safety; (The paragraph is supplemented by federal law from 23.12.2010 N 383-FZ) of social rehabilitation of children-orphans, children left without parental care, street children, children in difficult situations; (The paragraph is supplemented by federal law from 23.12.2010 N 383-FZ) provision of free legal aid and legal awareness of the population; (The paragraph is supplemented by federal law from 23.12.2010 N 383-FZ) promoting volunteerism; (The paragraph is supplemented by federal law from 23.12.2010 N 383-FZ) participation in the activities on the prevention of neglect and juvenile delinquency; (The paragraph is supplemented by federal law from 23.12.2010 N 383-FZ) of promoting the development of scientific, technical, artistic creativity of children and youth; (The paragraph is supplemented by federal law from 23.12.2010 N 383-FZ) of promoting patriotic, spiritual and moral education of children and youth; (The paragraph is supplemented by federal law from 23.12.2010 N 383-FZ) public support for youth initiatives, projects for children and youth, children's and youth organizations; (The paragraph is supplemented by federal law from 23.12.2010 N 383-FZ), facilitating the production and (or) diffusion of social advertising; (The paragraph is supplemented by federal law from 23.12.2010 N 383-FZ) to promote prevention of socially dangerous behaviour of citizens. (The paragraph is supplemented by federal law from 23.12.2010 N 383-FZ)

2. The direction of money and other assets, assistance in other forms of business organizations, as well as the support of political parties, movements, groups and campaigns are not charitable activities.
3. to conduct concurrently with the charity campaign, campaigning on a referendum shall be prohibited. (Para supplemented by federal law from 07.04.2003 N 94-FZ)

Article 3. Legislation on charitable activities 1. Legislation on charitable activities consists of the relevant provisions of the Constitution of the Russian Federation, the Civil Code of the Russian Federation, this federal law, other federal laws and laws of constituent entities of the Russian Federation. (As amended by the Federal law dated 07.04.2003 N 94-FZ) legislation on charitable activities does not apply to the relations that arise in the formation of a trust capital, trust property forming the target capital, using proceeds from asset management component of target capital. (The paragraph is supplemented by federal law from 30.12.2006 N 276-FZ)
2. the information contained in other laws rules governing charitable activity must not contradict this federal law.
Implementation of the charitable activities of citizens and legal persons during the electoral campaign, the referendum campaign is regulated by this federal law, as well as the legislation of the Russian Federation on elections and referendums. (The paragraph is supplemented by federal law from 07.04.2003 N 94-FZ)
3. If an international treaty of the Russian Federation stipulates other rules than those stipulated by this federal law, the rules of the International Treaty of the Russian Federation.
Article 4. The right to carry out charitable activities 1. Citizens and legal persons have the right freely to carry out charitable activities on the basis of voluntariness and the freedom to choose its goals.
2. citizens and legal persons have the right freely to carry out charitable activities, individually or together, with education or no education charity.
3. No one has the right to restrict the freedom of choice established by this federal law purposes charitable activities and forms of its implementation.
Article 5. The participants of the charitable activities of participants of charitable activities for the purposes of this federal law shall be understood to be citizens and legal persons carrying out charity work, including by supporting an existing or create a new charitable organization, as well as citizens and legal persons, for which the charity: charity, volunteers, beneficiaries.
Sponsors-individuals carrying out charitable donations in forms: disinterested (gratis or on preferential terms) the transfer of ownership of property, including cash and (or) intellectual property;
disinterested (gratis or on preferential terms) empower the possession, use and disposition of any and all objects of ownership;
disinterested (gratis or on preferential terms) the execution of works, rendering services. (As amended by federal law from 23.12.2010 N 383-FZ) of charity to determine goals and use their donations.
Volunteers-physical persons carrying out charitable activities in the form of non-remunerated work performance, service delivery (volunteering). (As amended by federal law from 23.12.2010 N 383-FZ) Beneficiaries persons receiving charitable donations from philanthropists, volunteer assistance.
Article 6. Charitable organization 1. Is a non-governmental charitable organization (non-governmental and an unincorporated) is a non-profit organization created for the realization of the purposes provided for in this federal law through the implementation of charitable activities for the benefit of society as a whole or specific categories of persons.
2. If you exceed the income of the charity organization over her expenses exceeded the amount not subject to distribution among the founders (members), and is directed at the realization of the purposes for which the charity was established.
Article 7. Forms of charitable organizations charities are created in forms of public organizations (associations), funds, agencies and in other forms provided for by federal laws for charitable organizations.
A charitable organization can be created in the form of institutions, if the founder is a charitable organization. Article 7-1. Legal conditions for the exercise of charity work volunteers 1. Conditions for the exercise of the volunteer charity work on its behalf can be enshrined in civil law the contract is between a volunteer and blagopoluchatelem and which are gratuitous perform volunteer work and (or) providing services for the benefit of the recipient.

2. conditions of participation in the charitable activities of a legal person might be enshrined in civil law contract, which is between the legal person and the volunteer and the subject which are gratuitous perform volunteer work and (or) services in the framework of the activities of the legal person.
3. Agreements referred to in paragraphs 1 and 2 of this article may include the reimbursement of their execution costs for hiring volunteers living accommodation, directions to your destination and back, food, means of individual protection, payment of insurance premiums on voluntary medical insurance of volunteers in their volunteer activities. In this case, the corresponding contract shall be concluded in writing.
(Article supplemented by federal law from 23.12.2010 N 383-FZ), SECT. II. The procedure for the creation and TERMINATION of the ACTIVITIES of the CHARITABLE ORGANIZATION Article 8. Founders Founders charity Charity depending on its shape may serve physical and (or) legal entities. Bodies of State power and bodies of local self-government, as well as State and municipal unitary enterprises, Government and municipal institutions do not appear to be the founders of a charitable organization.
Article 9. State registration of charitable organization 1. State registration of charitable organization is carried out in accordance with the procedure established by federal laws.
2. There shall be no refusal of State registration of a charitable organization in connection with a legal address citizen to his residence.
3. the decision on refusal in State registration of charitable organizations, as well as the avoidance of such registration may be appealed in the courts. (As amended by the Federal law of March 21, N 31-FZ), Article 10. The Supreme management body of the charitable organization 1. The Supreme management body of the charitable organization is its collegial body created in the order specified by the Charter of a charitable organization.
2. the competence of the supreme body of management of the charity include: changing the Charter of charity;
education of the executive bodies of the charitable organization, it control and audit bodies and early termination of their powers;
adoption of charitable programs;
approval of the annual plan, budget of a charitable organization and its annual report;
decisions on the establishment of commercial and non-commercial organizations, participation in such organizations, opening of branches and representative offices;
decisions about reorganization and liquidation of a charitable organization (excluding Charitable Foundation).
3. the members of the supreme body of management of the charitable organization shall fulfill their duties in this body as a volunteer. In the Supreme management body of a charitable organization may not be more than one employee of its executive bodies (with the right or without the right to vote).
4. the members of the supreme body of management of charity and charity officials cannot hold posts in the administration of commercial and non-commercial organizations, founder (participant) which is the charity.
Article 11. Reorganization and liquidation of a charitable organization 1. Reorganization and liquidation of a charitable organization are carried out in accordance with the law.
2. A charitable organization cannot be reorganized in a business partnership or company.
3. In case of liquidation of a charitable organization its assets remaining after satisfaction of the claims of creditors, is used for charitable purposes in the order specified by the Charter, or by decision of the liquidation Commission, if order property of a charitable organization is not foreseen in its statute or unless otherwise stipulated in the Federal law. (As amended by the Federal Act of 25 N 112-FZ), SECT. III. The conditions and procedures for the IMPLEMENTATION of the ACTIVITIES of the CHARITABLE ORGANIZATION Article 12. The activities of the charitable organization 1. A charitable organization shall have the right to carry out charitable activities aimed at achieving the objectives for which it was created, as well as charitable activities aimed at achieving the objectives stipulated by this federal law.
2. Charitable Organization shall have the right to engage in activities to attract resources and maintaining the sales operations.
3. Charitable Organization shall have the right to engage in entrepreneurial activity only for the purposes for which it was created, and relevant to these objectives.

4. To create the material conditions of implementing charitable purposes charitable organization shall have the right to establish business society. It is not allowed to participate in the charity business associations jointly with others.
5. The charity shall not have the right to spend their money and use their assets to support political parties, movements, groups and campaigns.
Article 13. Branches and representative offices of a charitable organization 1. Charitable organization shall have the right to establish branches and open representative offices on the territory of the Russian Federation in compliance with the requirements of the legislation of the Russian Federation.
2. Create a Russian charity organization branches and opening of representative offices on the territory of a foreign State shall be carried out in accordance with the laws of those States, unless otherwise provided by international treaties of the Russian Federation.
3. Branches and representative offices are not legal entities vested property created their charity and operate on the basis of approved its regulations. Property of branches and representative offices ignored their individual balance and balance created their charitable organization.
4. the heads of branches and representative offices are appointed by the Supreme management body of the charitable organization and operate on the basis of power of Attorney issued by the charity.
5. Branches and representative offices carry out activities on behalf of the application that created them charity. Responsible for the activities of branches and representations bears created their charitable organization.
Article 14. Associations (associations and unions) charities 1. Charities can join together in associations and unions that are created on a contractual basis, to enhance their capacity in the implementation of statutory objectives.
2. Association (Association Union) charities is a non-profit organization.
3. The members of the Association (Association Union) charities retain their autonomy and rights of a legal person.
4. Association (Association Union) charities is not responsible for the obligations of its members. Union members (associations, Union) charities bear subsidiary liability for its obligations at the rate and in the manner prescribed by the founding documents of the Association (Association Union) charities.
Article 15. Sources of sources of formation of charity property property of a charitable organization can be: contributions of founders of a charitable organization;
membership fees (for charitable organizations based on membership);
charitable donations, including wearing the target character (charitable grants) provided by citizens and legal entities in cash or in kind;
proceeds from the sale of operations including income from securities;
income from fundraising activities (campaigns to attract philanthropists and volunteers, including the Organization of recreational, cultural, sporting and other mass events, campaigns on collection of charitable donations, lotteries and auctions in accordance with legislation of the Russian Federation, the realization of the assets and donations from philanthropists, in accordance with their wishes);
income from business activities allowed by law; (Repealed-Federal Act of 22/08/2004, no. 122-FZ), income from activities of business entities, established a charitable organization;
work of volunteers;
other sources not prohibited by law.
Article 16. Property of a charitable organization 1. In property or other property right of a charitable organization can be: buildings, constructions, equipment, funds, securities, information resources, other assets, if otherwise not stipulated by federal laws; results of intellectual activities.
2. A charitable organization may commit against the its property or other property right of property any transactions which do not contradict the legislation of the Russian Federation, the Charter of this organization, the wishes of the sponsor.
3. The charity shall not use to pay administrative personnel more than 20 per cent of the funds spent by the Organization for the fiscal year. This restriction does not apply to the remuneration of persons involved in implementing charitable programs.

4. If a benefactor or a charitable program provides otherwise, not less than 80 per cent of the charitable donations in cash should be used for a charitable purpose within one year from the date of receipt of this donation charity. Charitable donations in kind are sent to charities for one year from the date of their receipt, unless otherwise established by philanthropist or charitable program.
5. the assets of a charitable organization cannot be transferred (in the forms of sale, payment for goods, works, services, and other forms) to the founders (members) of the Organization on more favorable conditions for them than for others.
Article 17. Charity program 1. The charity program is the complex of activities approved by the Supreme management body of the charitable organization and aimed at solving specific tasks, relevant statutory goals of this organization.
2. Charitable program includes an estimate of expected income and projected expenses (including salaries of persons involved in the charity program), establishes the steps and timetable for its implementation.
3. For the financing of charitable programs (including their logistical, organizational and other maintenance, salaries of those involved in the charitable programs, and other costs associated with the implementation of charitable programs) should be used at least 80 per cent of income for the financial year from the sale of operations revenues from established companies and charity proceeds of lawful business activities. When implementing the long-term charitable programs received funds are used within the terms established by these programs.
SECTION IV. STATE GUARANTEES of CHARITABLE ACTIVITIES, Article 18. Support the charitable activities of bodies of State power and bodies of local self-government 1. Guaranteed and protected stipulated by legislation of the Russian Federation the rights and legitimate interests of citizens and legal persons participating in charitable activities.
2. officials of impeding the realization of the rights of citizens and legal entities to carry out charitable activities, shall be liable in accordance with the legislation of the Russian Federation.
3. (repealed-Federal Act of 22/08/2004, no. 122-FZ) 4. (Repealed-Federal Act of 22/08/2004, no. 122-FZ)
5. (repealed-Federal Act of 22/08/2004, no. 122-FZ) 6. (Repealed-Federal Act of 22/08/2004, no. 122-FZ)
7. the organs of State power and bodies of local self-government shall have the right to support charitable activities in the order and in ways which do not contravene the laws of the Russian Federation. (Para supplemented by federal law from 23.12.2010 N 383-FZ) Article 19. Monitoring of charitable activities 1. Charitable organization maintains accounting and reporting in accordance with the legislation of the Russian Federation.
2. the Authority adopted the decision on the State registration of a charitable organization, oversees the compliance of its activities to the purposes for which it was created. A charitable organization shall submit to the authority that ordered its State registration, report on its activities, which shall contain information on: (as amended by the Federal law of March 21, N 31-FZ) of financial and economic activity of demonstrating compliance with the requirements of this federal law on the use of property and funds of a charitable organization;
identities of the supreme body of management of the charitable organization;
composition and content of the charitable organization charitable programs (list and description of these programs);
the content and results of the activities of the charitable organization;
violations of the requirements of this federal law, identified through inspections conducted by tax authorities and measures taken to eliminate them.
3. An annual report is submitted to the charitable organization in the body which took the decision of its State registration, in the same period as the annual report on financial and economic activities, to be submitted to the tax authorities. (As amended by the Federal law of March 21, N 31-FZ)
4. the Authority adopted the decision on the State registration of a charitable organization, provides open access, including access to the media, annual reports received by the charitable organization. (As amended by the Federal law of March 21, N 31-FZ)
5. Charitable Organization provides open access, including access to the media, to their annual reports.
6. The investment made in the publication of the annual report and information on the activities of the charitable organization, are counted as expenses to charity.

7. Information on the size and structure of income of a charitable organization, as well as information about the size of its assets, its expenditures, number of employees, about paying their labor and on attracting volunteers cannot constitute trade secrets.
8. tax authorities exercise control over the sources of income of charitable organizations, the size of funds and payment of taxes in accordance with legislation of the Russian Federation on taxes.
Article 20. Responsibility of the charitable organization 1. In cases of violation of this federal law, the charity is liable in accordance with the legislation of the Russian Federation.
2. In the case of a charity action contrary to its objectives, as well as the present Federal law, the body that adopted the decision on the State registration of the charity is able to send her a warning in writing, which can be appealed judicially charity. (As amended by the Federal law of March 21, N 31-FZ)
3. In the case of repeated warnings of a charitable organization in writing it may be liquidated in the order stipulated by the Civil Code of the Russian Federation.
4. All money received by a charitable organization from carrying out business activities in violation of article 12 hereof, shall be exacted in local budget revenue, according to the location of the charitable organization in order determined by legislation of the Russian Federation, and are to be used for charitable purposes in the manner determined by the municipal social protection.
5. disputes between the charity and the citizens and legal persons, perechislivshimi it for charitable purposes, the use of these funds are dealt with by the courts.
Article 21. Implementation of the international charitable activities 1. The participants of the charitable activities may carry out international charity in the manner prescribed by the legislation of the Russian Federation and international treaties of the Russian Federation.
2. International charitable work is carried out through participation in international charity projects, participation in the work of international charities, interaction with foreign partners in the sphere of charitable activities, as well as in any other manner adopted in international practice and does not contradict the legislation of the Russian Federation, the norms and principles of international law.
3. Charitable Organization shall have the right to open accounts in banks of other States in accordance with the legislation of the Russian Federation.
4. Charity is eligible to receive donations from foreign citizens, persons without citizenship, as well as from foreign and international organizations. The use of such donations shall be effected in the manner prescribed by this federal law.
Article 22. Charity activities of foreign citizens, persons without citizenship, foreign and international organizations on the territory of the Russian Federation, foreign citizens, persons without citizenship, foreign and international organizations shall have the right to be participants of charitable activity on the territory of the Russian Federation in accordance with this federal law.
Title v. FINAL PROVISIONS Article 23. On the entry into force of this federal law 1. This federal law shall enter into force on the day of its official publication.
2. the provisions of this federal law apply to charities that were created before the entry into force of this federal law.
3. the statutes of charitable organizations that are created before the entry into force of this federal law, apply only to the extent that they do not contradict this federal law.
Article 24. On the re-registration of charitable organizations that are created before the entry into force of this federal law Statutes of charitable organizations that are created before the entry into force of this federal law, must be brought into compliance with this federal law.
Re-registration of charitable organizations that are created before the entry into force of this federal law, must be held before July 1, 1999 year of release of such organizations from the registration fee. Charities who have not passed re-registration within a specified period, subject to the Elimination of judicially on demand of the registering body.
Article 25. Enforcement of legal acts in compliance with this federal law to propose to the President of the Russian Federation and to entrust the Government of the Russian Federation to bring its legal acts in compliance with this federal law.
The President of the Russian Federation, b. Yeltsin, Kremlin, Moscow, N August 11, 1995 135-FZ