Advice 1: How to reflect in accounting financial aid

The founder may pay to the account of the organization's funds, even if funds for the share capital paid in full. This operation will take place on accounting as financial assistance. It can be both gratuitous and in the form of a loan.
How to reflect in accounting financial aid
Spend the shareholders ' meeting, whose agenda will read as follows: "the additional contribution of the founder". Meetings shall be open to all shareholders. If the founder one, he appoints the members. The results of the meeting will be issued in the form of a Protocol or solution. Here write the purpose of any financial assistance that its size and shape making (e.g. current account).
Financial assistance note in other income. It should be noted that this amount does not increase the taxable base when calculating the profit tax, so in accounting you receive a constant difference, which leads to the formation of permanent tax asset. Specified in the Tax code (article 251) and RAS 18/02.
In accounting do the following transactions:- Д51 K98 subaccount 2 "royalty revenues" reflects financial aid from the founder;- Д98 subaccount 2 "royalty revenues" K91 subaccount 1 "other incomes" - financial assistance received from the founder, is reported as other income;- Д68 К99 – reflects the calculation of constant tax asset.
If you want to make financial assistance as additional capital, to reflect that by recording:- Д51 К83 – the financial help of the founder.
If you have decided to get their money back, repel them how to get a loan. This will conclude the loan agreement.
In the accounting records reflect this as follows:- Д51 or 50 К66 or 67 – reflects the loan from the founder;- Д66 or 67 K51 or 50 – reflected the repayment of the loan to the founder.
Useful advice
All transactions do only on the basis of supporting documents (statement of current account receipts, receipt voucher, etc.).

Advice 2 : How to apply for charitable aid

If you have the opportunity to help disadvantaged people, do it. To issue charitable assistance is not so difficult as it seems at first glance.
How to apply for charitable aid
Make charitable help only together with the correct submission of documents to the appropriate tax authority. A tax deduction cannot be more than 25% of the revenue received by the citizen for the term of the tax period (one calendar year).
Specify in the tax Declaration of the list of institutions for the use of funds from the proceeds spent on charity. The opportunity to receive a tax deduction is available in the following cases:
- transfer of funds for the needs of the organizations of education, culture, science, health, etc.;
- transfer funds to accounts of preschool and educational institutions, physical culture and sports organizations;
- transfer of funds to religious organizations in the form of donations.
Declaration (form 3-NDFL) is served at the place of residence of the citizen and can be sent by mail. If the tax deduction is confirmed, the tax office will send you a written notice, stating the amount refunded. Then submit to the tax authorities a request for refund of overpayment of withheld tax. Specify in the application your account number and the amount of the refund. Into the specified account in the subsequent month must be received a refund.
For charitable donations between the two institutions or organizations (legal persons) make a contract in writing, which should contain information about a monetary donation. To unsubscribe from the donations donating can't that fixed in the contract.
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