RUSSIAN FEDERATION FEDERAL LAW On introducing changes to selected legislative acts of the Russian Federation regarding the formation and use of target capital non-profit organizations Adopted by the State Duma on 1 November 2011 Approved by the Federation Council on 9 November 2011 Article 1 Article 1 (Part Two Sales tax code OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3340; 2001, N 1, article 18; N 23, est. 2289; N 33, st. 3413; N 49, sect. 4564; 2002, N 22, article 2026; N 30, sect. 3021; 2003, N 1, est. 2, 6; N 19, est. 1749; N 21, est. 1958; N 28 2879, 2886; N 52, sect. 5030; 2004, N 27, sect. 2711, 2715; N 34, est. 3518, 3520, 3524, 3527; 2005, N 1, est. 30, 38; N 24, 100. 2312; N 27, sect. 2710, 2717; N 30, est. 3104, 3129, 3130; N 52, sect. 5581; 2006, N 10, est. 1065; N 31, est. 3436, 3443, 3452; N 45, sect. 4627; N 50, st. 5279, 5286; 2007, N 1, st. 20, 31, 39; N 13, st. 1465; N 22, est. 2563; N 23, st. 2691; N 31, sect. 3991, 4013; N 45, est. 5416; N 49, sect. 6045, 6071; N 50, sect. 6237, 6245; 2008, N 18, sect. 1942; N 27, sect. 3126; N 30, est. 3614; N 48, st. 5519; N 49, sect. 5723; N 52, 6237; 2009, N 1, sect. 31; N 11, est. 1265; N 18, sect. 2147; N 23, st. 2772; N 29, st. 3598, 3639; N 30, stop. 3739; N 39, sect. 4534; N 45, est. 5271; N 48, sect. 5726, 5731; N 51, est. 6153, 6155; N 52, sect. 6444, 6455; 2010, N 15, st. 1737; N 19, st. 2291; N 31, est. 4176, 4186, 4198; N 32, sect. 4298; N 47, sect. 6034; N 48, sect. 6247; N 49, sect. 6409; 2011, N 1, st. 7, 9, 21; N 11, st. 1492; N 23, st. 3262; N 24, sect. 3357; N 26, st. 3652; N 27, st. 3881; N 30, est. 4563, 4575, 4583, 4587, 4593, 4593, 4597), as follows: 1) in article 146, paragraph 2: (8) paragraph 8, restate: " 8) the transfer of money or real estate to form or to replenate the target capital of the non-profit organization in accordance with the procedure established by the Federal Law of 30 December 2006 N 275-FZ "On the procedure for forming and using the target capital of non-profit organizations"; "; b) to supplement (8) to (1), to read: " 8-1) Real estate In the event of the dissolution of the trust capital of the non-profit organization, the cancellation of the donation, or otherwise, if the return of such property transferred to the replenferred capital of the non-profit organization is stipulated by the treaty Donations and (or) Federal Act No. 275-FZ of 30 December 2006 on the procedure for the formation and use of earmarked capital for non-profit organizations. The rule of this subparagraph shall apply to the transfer of such property by the non-profit organization, the owner of the special capital, to the beneficiaries, his heirs (successors) or to another non-profit organization in accordance with the federal law. of 30 December 2006 N 275-FZ "On the procedure for the formation and use of the intended capital of non-profit organizations"; "; 2) the first indent of article 170, paragraph 3, paragraph 3, of the following: " (1) the transfer of property, intangible assets, property rights as a contribution to the (stored) capital of economic societies and partnerships or mutual contributions to the mutual funds of cooperatives, as well as the transfer of real estate to the replenishment of the target capital of the non-profit organization in the manner prescribed by the Federal Law of 30 December 2006 N 275-FZ "On the procedure for the formation and use of the intended capital of non-profit organizations". "; 3) Article 214, paragraph 13, add the following paragraph: " In determining the financial result by securities transactions received by The taxpayer is the taxpayer in case of the dissolution of the target capital of the non-profit organization, the cancellation of the donation or otherwise, if the return of the property transferred to the replenishment of the target capital of the non-profit organization is provided for The donation and (or) Federal Act No. 275-FZ of 30 December 2006 "On the procedure for the formation and use of the intended capital of non-profit organizations" shall be recognized as expenses of the taxpayer in the prescribed manner. Documented expenses related to operations securities held by the donor prior to the transfer of such securities to a non-profit organization to supplement its intended capital. "; 4) Article 217, supplement paragraph 52 with the following: " 52) Proceeds of Property (including cash) transferred to the formation or replenishment of the target capital of the non-profit organization and received by the taxpayer in case of the dissolution of the target capital of the non-profit organization, the cancellation Donations or otherwise, if the return of property transferred to Formation or replenishment of the target capital of the non-profit organization is provided by the donation and (or) Federal Act of December 30, 2006 N 275-FZ " On the procedure for the formation and use of the target capital of the non-profit organizations. organizations. " When returning the money-equivalent to the real estate and/or securities transferred to the non-profit organization in accordance with the procedure established by the Federal Law of 30 December 2006 N 275-FZ " On the procedure for the formation and use of the intended capital of non-profit organizations, the income of the donor shall be exempt from the taxation in the amount of the documented expenditures for the acquisition, storage or maintenance of such property; by the donor on the date of transfer of such property to non-commercial The organization-the owner of the target capital for the replenishment of the target capital of the non-profit organization. If, on the date of the transfer of the immovable property of the non-profit organization, to repleny its intended capital in accordance with the procedure established by the Federal Act of 30 December 2006 N 275-FZ " On the Order of Formation and Use of the intended capital of non-profit organizations ", such property was owned by the taxpayer of three and more years, when the return of the monetary equivalent of such property from taxation is released to the revenue received by the donor in full. "; 5) paragraph 1, paragraph 1, of article 220 to supplement the following paragraphs: " When implementing the property obtained by the taxpayer in the event of the dissolution of the target capital of the non-profit organization, the withdrawal of the donation or otherwise, if the property is returned, The non-profit organization transferred to repleny the earmarked capital is provided by a donation agreement and (or) Federal Act No. 275-FZ of 30 December 2006 " On the procedure for the formation and use of the purpose capital of non-profit organizations. organizations ", the costs of the taxpayer are recognized Documented expenses incurred for the acquisition, storage or maintenance of such property suffered by the donor on the date of transfer of such property to the not-for-profit entity-the owner of the target capital non-profit organization. The period of ownership of immovable property received by the taxpayer in the event of dissolution of the target capital of the non-profit organization, cancellation of a donation or otherwise, if the refund is such The property transferred to the non-commercial organization is provided for by the donation and/or by the Federal Act of 30 December 2006, No. 275-FZ " On the procedure for the formation and use of the purpose capital of non-profit organizations. of the United Nations Organization " shall be determined by the time period for which such property is located in the property of the taxpayer up to the date of transfer of such property to the replenishment of the target capital of the non-profit organization in accordance with the procedure established by the Federal Law of 30 December 2006 N 275-FZ " On the Order of Formation and use of the intended capital of non-profit organizations ";"; 6) Article 228, paragraph 1, to supplement subparagraph 8 with the following: " 8) natural persons who receive income in the form of monetary equivalent of real estate and (or) Securities transferred to the replenishment of the target capital of the non-profit making In accordance with the procedure established by the Federal Act No. 275-FZ of 30 December 2006 "On the procedure for the formation and use of the intended capital of non-profit organizations", except as provided for in paragraph 3, paragraph 52, of article 217 of this Code. "; 7) in Article 250: (a) Part Two to supplement paragraph 23 with the following: " 23) as returned to the donor or his successors to the monetary equivalent of real estate and (or) Securities that have been transferred to the Trust Fund for Non-profit In accordance with the procedure established by Federal Act No. 275-FZ of 30 December 2006 "On the procedure for the formation and use of the intended capital of non-profit organizations", less the following amounts: value (residual value) The property, which was recorded in the tax accounting of the donor at the date of transfer of such property to the replenishment of the target capital of the non-profit organization in accordance with the procedure established by the Federal Act of 30 December 2006, No. 275-FZ " O procedures for the establishment and use of targeted capital for nonprofit organizations ",-in return of real estate equivalent; the value for which the securities were taken into account in the tax accounting of the donor on the date of their transfer to the replenishment of the target capital of the non-profit organization in The procedure established by Federal Act No. 275-FZ of 30 December 2006 "On the procedure for the formation and use of the intended capital of non-profit organizations", in the event of the return of the monetary equivalent of securities. "; b) third reading: " If the value of the above mentioned in paragraph 23 Part Two of this article of real estate or securities exceeds the monetary equivalent of such property returned to the donor or its successors, the difference between these values is recognized as a loss and is accounted for for the purposes of of taxation under articles 268 and 280 of the present Code. "; 8) in article 251: (a), paragraph 1: to supplement paragraph 42 with the following: " 42) in the form of money, real estate property, securities transferred to form or replenishment of the targeted capital Non-commercial organization, in accordance with Federal Act No. 275-FZ of 30 December 2006 "On the procedure for the formation and use of the intended capital of non-profit organizations" and returned to the donor or its successors in the case of to disband the target capital of the non-profit organization, to cancel the donation or otherwise, if the return of the property is provided by the donation and/or by the Federal Act of 30 December 2006 N 275-FZ " On the Order of Formation and the use of the intended capital of non-profit organizations. " When returning real estate or securities, the donor takes into account such property at value (residual value) for which it has been recorded in the tax accounting of the donor as of the date of transfer of such property to the replenishment of the target capital non-profit organization. The legal successors of the donor shall take into account such property at value (residual value) on the date of its transfer to the replenishment of the designated capital of the non-profit organization; "; , add the following: " 43) Interest on deposit accounts in credit institutions of funds received for the formation or replenishment of the target capital of the non-profit organization or returned by the managing company due to the termination of the contract fiducials, dividends, interest (coupon) income, other transfers to the administration of the managing company in accordance with Federal Act No. 275-FZ of 30 December 2006 "On the procedure for the formation and use of the targeted capital of non-profit organizations". the owner of the trust fund from the repayments of the securities received for the replenishment of the target capital of the non-profit organization or returned by the managing company due to the termination of the trust management agreement property. "; b) paragraph 2 (13) should be stated as follows: documents: " 13) money, real estate, securities received by non-profit organizations to form or supplement the targeted capital, which are carried out in accordance with the procedure established by the Federal Law of 30 December 2006 N 275-FZ "On the procedure for the formation and use of the intended capital of non-profit organizations"; "; 9), article 271, paragraph 4, to add the following: " 11) the date of receipt of the income in the form of Cash equivalents of assets transferred to the target capital The non-profit organization in the Federal Act of December 30, 2006, No. 275-FZ "On the procedure for the formation and use of the intended capital of non-profit organizations" and the return of the donor or its successors, is recognized date of transfer of funds to the taxpayer's counter account. ". Article 2 of the year N 275-FZ " On the procedure for the formation and use of the OF THE PRESIDENT OF THE RUSSIAN FEDERATION 38; 2009, N 48, sect. (5731) The following changes: 1) in Part 1 of Article 1 of the first sentence to read: " This Federal Law regulates relations arising from the formation, recharge and disbandation of targeted capital Non-profit-making organizations, with trust management of assets that make up the trust capital of non-profit organizations, with the use of proceeds derived from trust management of property that make up the target capital of non-profit organizations organizations, as well as the special features of the legal status of non-profit organizations of organizations forming the target capital. "; 2) in article 2: (a) paragraph 1 restate: " 1) the target capital of a non-profit organization (hereinafter also the target capital)-part of the property of the non-profit organization The organization, which is formed and replenilled by donations made in the manner and for the purposes specified by the present Federal Law, and (or) by means of the estate acquired through the will, as well as from the unrealized income from Trust in the management of these assets and transferred to the non-profit organization Management of the management company for the purpose of obtaining the income that is used to finance the statutory activities of such a non-profit organization or other non-profit organizations, in accordance with the procedure established by the present Protocol. Federal Law; "; (b) paragraph 6, after the word" formation "to add" or replenishment "to", securities, real estate "; (3) in article 3: (a) Part 1 Citizens ' Free Legal Aid, Free Legal Aid, and of their legal education "; b) in Part 2 of the word" Part 1 of this Article "shall be replaced with the words" this article "; in Part 3, the first sentence should read" The specialized organization is entitled to use the administrative and management costs associated with the formation and replenishment of the target capital, with activities financed from the proceeds of the target capital, not more than 15 per cent of the proceeds of trustee management of assets which make up the target capital, or not more than 10 % of the amount of the target capital income received during the reporting year. "; 4) the name of Chapter 2, as follows: " Chapter 2: How to Forming and Replenate the Purpose of the Capital "; 5) In article 4: (a) the name should read: " Article 4. Formation and replenishment of the target capital "; b), Part 1, as follows: " 1. The target capital of the non-profit organization is formed and replenilled with funds in the currency of the Russian Federation or foreign currency on the basis of contracts of donations or wills in accordance with the rules of civil law of donation or inheritance, taking into account the features of this Federal Act. "; in Part 2, in Part 2, replace" own funds "with" own property, except as provided for in of the present Federal Law "; d) Part 3, as follows: editions: " 3. A donation signed between the donor and a not-for-profit organization, or a will, may provide for a transfer to replenate the formed trust capital of securities that meet the criteria laid down in Parts 1 and 2 Article 15 of this Federal Law, and (or) of the immovable property according to the terms of a donation or testament. "; d) to be supplemented with Part 3-1 as follows: " 3-1. In the case provided for in part 3 of this article, the donation contract shall determine the amount of the initial assessment of the equipment to be transferred for the replenishment of the established purpose capital. For the purposes of this Federal Act, the original real estate valuation is recognized equal to the market value of such property determined on the basis of an assessment of such property by an independent assessor in the In accordance with the legislation governing the valuation activities in the Russian Federation, securities that are traded on an organized securities market are recognized equal to the weighted average price prevailing in the market Trading in the securities market on the date prior to The date of the donation contract is recognized as equal to the market value of such securities, as determined on the date prior to the date of the donation contract, based on the valuation of such securities, conducted by an independent appraiser in accordance with the legislation governing the valuation activities in the Russian Federation. "; (e) to supplement Part 3-2 with the following content: " 3-2. Upon receiving a non-commercial organization to replenate the capital stock of securities that meet the criteria set out in article 15, paragraphs 1 and 2, of this Federal Law, and (or) real estate in accordance with the will The non-profit organization shall determine the amount of the initial valuation of such property in a manner similar to the order established in Part 3-1 of this Article on the day of the opening of the inheritance. "; "to be supplemented by the words" add to "or" refilling "; (c) Part 6, set out in , to read: " 6. If a donation or a will does not indicate that the money is transferred to the formation of the target capital or money, the securities, the immovable property shall be transferred to the replenishment of the target capital, the relationship, The items that arise in respect of such property are governed by other federal laws. "; and) to be supplemented by Part 7, reading: " 7. The target capital must have an individual designation identifying it relative to other target capital. "; to be added to Part 8, reading: " 8. Non-profit organization-the owner of the target capital is entitled to make the formation of the target capital from the interest on deposit accounts in the credit institutions of the funds received for the formation of the target capital in the in accordance with this Federal Law. "; l) should be supplemented with Part 9 reading: " 9. Non-profit organization-the owner of the target capital is entitled to replenate the target capital by: 1) of the unused income of the fiduciable management referred to in article 13, paragraph 5, of this Federal Law (a) (a) (c) (c). Relationship with the termination of the trustee of the property; 3) dividends, interest (coupon), other income on securities received for the replenishment of the target capital or returned by the managing company in connection with the termination of the trustee of property, subject to the payment of such income by the issuer of the securities and the time limits for the transfer of such property to the trustee of the managing company established by this Federal Law. "; 6) in article 5: a) Part 1 The following wording: " 1. The investigator, his heirs or other successors are entitled to obtain information from the non-profit entity-the owner of the target capital information on the formation of the target capital in which the money was donated or the replenishment of the special purpose capital, to which the donor has made money, securities, real estate, as well as income from trustful management of such special capital, of the use of the income from such target capital in time and in order, which are established by this Federal Law and the donation contract. "; b) Part 2 after the word "formation" with the words "or replenishment", supplemented by the words "as well as in the case of misuse of the target capital income"; in) in Part 3, after the words " withdrawal of the donation in addition to the words "the use of the donation", the words "the use of the donation" should be replaced by the words "the use of the donation", the words ", or the need to make use of the proceeds of of the target capital "; g) Part 4 should be supplemented with the words" or in The failure to return securities, real estate in kind, the amount of the original estimate of the property "; d) to be supplemented by Part 5, reading: " 5. The cost of cancelling the donation is borne by the not-for-profit organization, the owner of the target capital, or in the case of the insufficiency of such property at the expense of other property belonging to it. "; 7) in Article 6: a) Part 3 should read: " 3. The specialized organization is entitled to carry out activities related solely to the formation and replenishment of the target capital, the use of the proceeds of the target capital, the distribution of such income in favour of other recipients of income from in accordance with the procedure established by this Federal Law. The sources of the assets of the specialized organization may be assets derived from the formation and replenishment of the target capital, income from the target capital, regular and one-off income from the founders of the specialized organization organizations, voluntary property contributions, as well as property received under donations or inheritance contracts for purposes other than the formation of the target capital, and other revenues not prohibited by federal laws. "; (b) Part 5 should read: " 5. The non-profit organization is required to maintain a separate accounting record of all transactions relating to the acquisition and replenishment of the targeted capital, the transfer of the assets that make up the trust capital, and the trust management Managing the company, using the income from the target capital, allocating such income to other recipients of the target capital income. "; in) to supplement part 5-1 as follows: " 5-1. In order to carry out the calculations related to the receipt of funds for the formation and replenishment of the target capital, their transfer to the trustee of the managing company, the use of the proceeds of the target capital, the distribution of such income in The benefit of other recipients of the income from the target capital, the non-profit organization opens a separate bank account. To take into account the rights of securities transferred to trust funds prior to their transfer to trust, and to take into account the rights of the securities that are part of the target capital when the asset is returned to the managing company non-profit organization shall open separate personal accounts in the register of owners of securities or separate accounts of depots in depositaries taking into account the rights of such securities, with an individual designation identifying the target capital. "; d) Part 6 after the word" development "with the words" and "; d) Part 7 should read: " 7. A non-profit organization that has formed several target capital is required to keep accounting records of all transactions relating to the receipt of assets for the formation and (or) replenishment of the targeted capital, the transfer of assets that make up the trust funds capital, in trust management of the managing company or managing companies, use, distribution of the proceeds of targeted capital, with respect to each target capital separately. "; e), Part 8 should read as follows: " 8. A non-profit organization shall not be entitled to use or dispose of the property received under a donation or will for the purpose of forming or replenting the intended capital or returned by the managing company for termination trustee of the property, prior to transfer to the trustee of the management company, except for the placement of funds in deposit accounts in credit institutions, return of donations to donors in accordance with Part 12 of this article, the use of part of the incoming in accordance with Parts 8-1 and 8-2 of this Article. "; f) to supplement part 8-1 as follows: " 8-1. The specialized organization is entitled to use the administrative and management expenses referred to in article 3, paragraph 3, of this Federal Law, not more than 5 per cent of the amount of donations received for the formation and (or) replenishment of the intended capital, if provided for by the donation contract. "; (s) to be supplemented by Part 8-2, as follows: " 8-2. Non-profit-making, non-profit organization-the owner of the target capital is entitled to use for the purpose and purpose of the use of the proceeds of the target capital as determined by the donor, or if the contract Donations do not specify the specific purpose and (or) purpose of the use of the income from the earmarked capital, for the purpose and for the purposes defined by the trust fund, not more than five per cent of the amount of donations that have been received formation and (or) replenishment of the target capital, if any a donation contract. "; and) add the following content to Part 9-1: " 9-1. A non-profit organization has the right to transfer money received for the formation of one purpose capital to the trust management of only one management company. The non-profit-based organization has the right to transfer them to the trustee of the management company or to the managing companies. "; to the 10 digit" 10 "replace" 30 "with" 30 " The following table of contents: " Upon receipt of securities, immovable property to supplement the purpose capital in accordance with article 4, paragraph 3, of this Federal Law, the non-profit organization is obliged to transfer the property to trust Management of the managing company within 30 days from the date of transition of a non-profit organization of ownership of this property. "; l) to supplement Part 13 with the following content: " 13. The non-profit organization is obliged to provide to the donor, his heirs or other successors the information provided for in article 5, paragraph 1, of this Federal Act, in time and in accordance with the procedure established by this Federal Law and a donation contract. "; 8) paragraph 3, paragraph 3, of article 8, after the word" formation "to be supplemented by the words" and replenishment "; 9) Part 4 of Article 9 to be supplemented by paragraph 6-1 as follows: " 6-1) Approval of a treaty Donations to which the purpose of the target capital is transferred securities, real estate, and inheritance decisions, in which the purpose of the capital is transferred through the will of securities, immovable property; "; 10) in article 12: (a) (b) In Part 2: , first after the word "formation", add the words "and repleny"; to supplement paragraph 2-1 as follows: " 2-1) the initial assessment of securities, real estate in the reporting year; "; paragraph 6, after the words" in formation "to add the words" and replenishment "; in Part 3, after the word" formation ", add the words" and replenishment "; 11) in article 13: (a) Part 1 should be supplemented with the following sentence: " The specialized organization transfers the income from the target capital to the recipient of the target capital by a separate contract of donation made in accordance with to the requirements of civil law, taking into account the characteristics of the this Federal Law. "; b) to supplement the sentence with the following sentence:" The financial plan of a non-profit organization shall be approved within one month from the date of transfer of the property to trust management. "; in) Part 4 should read: " 4. Target-capital income may be up to 10 per cent of the book value of the assets of the target capital during the reporting year, unless it is prohibited by the donation contract or the will and is provided for in the financial plan a non-profit organization. "; g) Part 5 should be redrafted to read: " 5. The specialized organization is entitled to use the expenses referred to in article 3, paragraph 3, of this Federal Law and to transfer income from the earmarked capital to the recipients, rather than being a specialized non-profit organization. -The owner of the target capital is entitled to use for the purpose and purpose of the use of the income from the target capital that is determined by the donor, or if the purpose of the use is not defined by the contract of donation income from earmarked capital, for appointment and for the purposes defined advice on the use of dedicated capital, not all income earned from trust management of capital, in the performance of the obligations under the contract of donation, testament, or in the cases provided for by the present Federal Law, Decisions of the Council on the Use of Targeted Capital. At the same time, the amount of unused income from trust management of the capital of the capital cannot be more than 50 per cent of such income in two consecutive years. "; 12) in article 15: a) in paragraph 3 of Part 1 "Russian Federation stabilization fund" to replace the words "National Wealth Fund"; b) in Part 4, replace the words "property of"; in) Part 5 9 to read: " 9) to purchase from money of the trust fund, the assets of the managing company and the property of the other persons referred to in paragraphs 7 and 8 of this Part. "; 13) in article 16: (a) in Part 1 of the word" donations to the present ". Non-profit organization in the form of money to form the target capital "shall be replaced by the words" cash received for the formation of the target capital and money, securities, real estate received for the replenishment of the target capital "; b) Part 3, in addition to the words" as well as cases or The conditions under which the manager may sell or otherwise dispose of the immovable property of the fixed capital "; in Part 4 of the first sentence, amend to read:" Property acquired in the non-profit organization for the formation or replenishment of the target capital and transferred by this non-profit organization to trust management, and the income from trust management of the assets that make up the target capital is not transferred to owned by the managing company. "; g) in Part 11 of the word "activities required" to read "operations required"; (d) Part 15 should read: " 15. After the expiry of the term of the trustful management of the property constituting the purpose capital, the not-for-profit organization-the owner of the target capital is entitled to decide whether to extend the period of validity of the specified contract or conclusion The trustee of the asset that makes up the target capital with the other managing company. In other cases, the target capital is considered to be disestablished. "; 14), article 17, paragraph 1, paragraph 1, should read: " (1) manage the assets that make up the target capital, as appropriate ensuring the principles of reliability, liquidity, profitability and diversification; ". Article 3 Article 1, paragraph 4, of the Federal Law July 2011 N 235-FZ " On amendments to Part Two Tax OF THE PRESIDENT OF THE RUSSIAN FEDERATION 4583. The following wording should be set out in the following wording: "(4) paragraph 1 (1) of Article 219 (1) in the following wording: " (1) in the amount of income paid by the taxpayer in the form of donations: charitable organizations; Socially-oriented non-profit organizations for carrying out activities under the laws of the Russian Federation on non-profit organizations; activities in the field of science, culture, physical education and sport (excluding professional sports), education, health care, protection of human and civil rights and freedoms, social and legal support and protection of citizens, protection of citizens against emergencies, protection of the environment Environment and protection of animals; religious organizations to carry out their statutory activities; non-profit organizations for the formation or replenishment of targeted capital, which are carried out in accordance with the procedure established by the Charter of the United Nations. Federal Act No. 275-FZ of 30 December 2006 " On the Order of Formation and of the use of the intended capital of non-profit organizations. " The deduction is made in the amount of the actual expenses incurred, but not more than 25 per cent of the income received in the tax period and to be taxed. When returning a donation to the taxpayer, in connection with which they were given a social tax deduction under this sub-paragraph, including in case of unforming the target capital of the non-profit organization, cancellation of donations or otherwise, if the return of the property transferred to the formation or replenishment of the earmarked capital of a non-profit organization is provided for by a donation treaty and/or by the Federal Act of 30 December 2006 N 275-FZ " On the procedure for the formation and use of the targeted capital of the non-profit making organizations ", the taxpayer is obliged to include in the tax base of the tax period in which the property or its monetary equivalent was actually returned, the amount of the social tax deductions granted in connection with the list of nonprofit Donation of appropriate donation; ";". Article 4 1. This Federal Law shall enter into force on the date of its official publication, with the exception of article 2 of this Federal Law. 2. Article 2 of this Federal Law shall enter into force on 1 January 2012. 3. The provisions of article 146, paragraph 2, paragraphs 8 and 8, paragraph 2, article 170, paragraph 3, article 214-1, paragraph 13, article 217, paragraph 52, 220, paragraph 1, article 228, paragraph 1 of article 228, paragraph 23, part two and part three of article 250, Paragraph 1, paragraphs 1 and 43, and article 251, paragraph 2, and article 271, paragraph 4, of the Second Tax Code of the Russian Federation The text of this Federal Act is applicable as from 1 January 2012. 4. The provisions of article 146, paragraph 2, paragraph 2, article 170, paragraph 3, paragraph 3, article 214-1, paragraph 1, 220, paragraph 1, 220, 220, part 2, The Internal Revenue Code of the Russian Federation (excluding any changes made by this Federal Law) shall apply until 1 January 2012. President of the Russian Federation Dmitry Medvedev Moscow, Kremlin November 21, 2011 N 328-FZ