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On Amendments To Certain Legislative Acts Of The Russian Federation In Connection With Adoption Of The Federal Law "on The Order Of Formation And Use Of Endowments Of Non-Profit Organizations"

Original Language Title: О внесении изменений в отдельные законодательные акты Российской Федерации в связи с принятием Федерального закона "О порядке формирования и использования целевого капитала некоммерческих организаций"

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RUSSIAN FEDERATION FEDERAL LAW amending certain pieces of legislation of the Russian Federation in connection with the adoption of Federal Law "About the ordering and use of the target capital non-profit organizations " Accepted State Duma on December 22, 2006 Approved by the Federation Council on 27 December 2006 (In the wording of the Federal Law dated 19.07.2007. N 195-FZ) Article 1 Enact in the Federal Law of 11 August 1995 N 135-FZ " On Charities OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3340; 2003, N 27, sect. 2708) The following changes: 1) the preamble to add the following paragraph: " Considerations for the legal regulation of relations arising from the formation of the target capital, the fiducials management of the property, the purpose capital, the use of the proceeds derived from the trust management of the assets that make up the target capital shall be established by other federal laws. "; 2), paragraph 1 of Article 3, should be added to the following paragraph: " The law on charities is not shall apply to relations arising from the formation of the intended capital, trust management of the assets of the target capital, the use of proceeds derived from the trust management of the assets that make up the target capital. " Article 2 Amend the Federal Law of 12 January 1996 No. 7-FZ "On Non-Profit Organizations" (Legislative Assembly Russian Federation, 1996, 145) the following changes: 1) Article 25, paragraph 1, should be supplemented with the following sentence: " The law may establish the right of a non-profit organization to form in the composition of the assets special capital, as well as features The legal position of non-profit organizations forming the target capital. "; (2) in article 28: (a) the word" Structure "should be replaced with the words" 1. Structure "; b) to supplement paragraph 2 with the following: " 2. Other federal laws may provide for the administration of a non-profit organization not provided for by this Federal Law. ". Article 3 Article 582 of Part Two Civil Code of the Russian Federation (Collection of Russian legislation, 1996, N 5, p. (410) The following changes: 1), paragraph 1 should be redrafted to read: " 1. Donation is accepted as a gift of a thing or a right of common purpose. Donations can be made to citizens, curative, educational institutions, social welfare institutions and other similar institutions, charitable, scientific and educational institutions, foundations, museums and other cultural institutions, public and religious organizations, other non-profit organizations in accordance with the law, as well as the State and other subjects of civil law referred to in article 124 of this Code. "; in addition to the words "the law does not have a different order, in cases where". Article 4 Amend Part Two of the Tax Code of the Russian Federation (Collection of legislation of the Russian Federation, 2000, N 32, sect. 3340; 2001, N 1, article 18; N 33, est. 3413; 2002, N 22, Text 2026; 2003, N 1, est. 2, 6; N 28, est. 2886; N 52, sect. 5030; 2004, N 27, sect. 2711; N 34, st. 3520, 3524; 2005, N 1, st. 30; N 24, est. 2312; N 30, sect. 3129; N 52, est. 5581; 2006, N 31, sect. 3443; N 45, sect. 4627) the following changes: 1) Article 146, paragraph 2, should be supplemented by subparagraph 8, reading: " 8) transfer of funds to non-profit organizations to form the target capital, which is implemented in the order, The Federal Law "On the procedure for the formation and use of targeted capital of non-profit organizations."; 2), article 251, paragraph 2, should be supplemented with the following paragraphs 13 to 15: " 13) money, as received by non-profit organizations for the formation of targeted capital, which is carried out in accordance with the procedure established by the Federal Act on the procedure for the formation and use of the intended capital of non-profit organizations; 14) money received by non-profit organizations Target capital from managers of companies that manage the trustee of assets that make up the target capital, in accordance with the Federal Law "On the procedure for the formation and use of the targeted capital of non-profit organizations"; 15) funds received by non-profit organizations organizations from specialized management organizations with special purpose capital in accordance with the Federal Law "On the procedure for the formation and use of the target capital of non-profit organizations". ". Article 5 1. This Federal Law shall enter into force on the date of its official publication, with the exception of article 4 of this Federal Law. 2. Article 4, paragraph 1, of this Federal Law shall enter into force not earlier than one month after its official publication and not earlier than the first number of the regular tax period on the value added tax. 3. Article 4, paragraph 2, of this Federal Act shall enter into force on 1 September 2007. (In the wording of the Federal Law of 19 July 2007, N 195-F 4. The provisions of article 146, paragraph 2, and article 251, paragraph 2, of the second part of the second Tax Code of the Russian Federation This Federal Act applies to legal relations that have arisen since 1 January 2007. President of the Russian Federation Vladimir Putin Moscow, Kremlin 30 December 2006 N 276-FZ