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
Instruction
1
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).
2
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.
3
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.
4
If you want to make financial assistance as additional capital, to reflect that by recording:- Д51 К83 – the financial help of the founder.
5
If you have decided to get their money back, repel them how to get a loan. This will conclude the loan agreement.
6
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
Instruction
1
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).
2
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.
3
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.
4
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.

Advice 3 : How to reflect the financial help of the founder

In accordance with the Russian legislation, the founder has the right to provide financial assistance to organizations free of charge in unlimited quantities. Such assistance, usually by making a contribution to the assets of the company.
How to reflect the financial help of the founder
Instruction
1
Contributions to the assets of the companies made money, if the Charter and other constituent documents are not provided in another way. The duty to make financial assistance from founders can be simultaneous with the creation of a society or periodic, with the timing stipulated in the founding documents. Contributions to the assets of the organization cannot change the sizes and nominal value of the shares of the participants in the Charter capital.
2
Thus, the contributions of the founders of the society is the delivery organization of financial aid. Is made this procedure by fixing the Protocol of General meeting of participants.
3
In accounting, the amount of financial aid can not be attributed to the income of the organization because income is the increase of economic benefits as a result of receipt of assets or settlement of liabilities, leading to an increase of the company's capital, except for contributions of participants.
4
Therefore, for accounting purposes the contributions of the founders are not gratuitously received property, because they affect the amount of net assets on the basis of which is determined by the real value of a share of participants.
5
For the accounting for financial assistance from the founders of the debited account 75 "Calculations with founders" and credited to account 83 "added capital". This entry reflects the amount of indebtedness of founders on deposits to the assets of the organization on the basis of the General meeting of participants. The resulting amount is charged to the debit of account 50 "cash" or accounts 51 "Settlement account" in correspondence with account 75 "Calculations with founders".
6
Thus, non-repayable financial assistance from the founders is reflected in section 3 of the balance sheet "Capital and reserves" in the line "additional paid-in capital".

Advice 4 : How to make charity

Charitable activities, in accordance with article 1 of Federal law No. 135 dated 11.08.1995, is a voluntary activity of legal entities and citizens on selfless transferred to other legal entities or citizens of the property and money of the grant for the performance of work, provision of services and in providing other support. How correctly to legal entity to register a charity?
How to make charity
Instruction
1
If you purchased the equipment or other goods for any organization to display information about the movement of data material assets use accounting account No. 41 (the"Products"). However, regardless of that, do you pass the equipment or the funds, the expenses of the organization related to charityYu are other costs and recorded in the relevant account number 91.
2
According to the rules of accounting costs associated with the charitable activities of the organization are reflected in the form No. 2 ("the Report on profits and losses"). Transfer of any equipment and things is on the invoice, drawn up in two copies and signed by the parties. One copy of the invoice is an organization that provides assistance, takes.
3
The taxation value of the transferred property and the amount of money in expenses when determining the tax base is not considered. Therefore, the costs associated with charity, and reflected in form No. 2 shall not be stated in the tax return.
4
Imagine for proof of expenses related to charityYu, the following documents to the tax inspection:- the contract your organization with the aid recipient on the donation of goods (services, works, etc.) or cash;- certified copies of documents showing the adoption on account of a beneficiary of gratuitously received goods (works, services) or cash;- certified copies of certificates and other documents confirming target use of the received material assets in the context of charity.
5
Evidence that material values were submitted in the framework of charitable activities, are usually: - a letter from a recipient of charitable aid, with a request for logistical or financial assistance for specific purposes; - the payment order about transfer of funds by the benefactor.

Advice 5 : How to apply for the financial help of the founder

In case of shortage of funds or difficulties with the loan the company can save financial assistance from the founder. This leads to the fact that before the accountants and lawyers of the company raises the question of selection of optimal variant of process the transaction. The fact that the help of the founder can become for the company of another unnecessary financial losses.
How to apply for the financial help of the founder
Instruction
1
Enclose in writing by the founder of the loan agreement. The funds that the company receives a loan, even from the founder, are not included in the calculation of the company's revenues, which are taxed. Moreover, such a loan can be issued, without interest, which has the advantage compared with a Bank loan. According to the Ministry of Finance letter No. 03-02-07/1-171 dated 12.04.2007 of the year, tax inspectors have no right to credit additionally taxes on loan deals. The costs that the company paid at the expense of borrowed funds can be used to reduce income tax.
2
Apply for grant assistance from the founder, who owns more than 50% of the share capital of the company. In this case, on the basis of PP.11 paragraph 1 article 251 of the Tax code of the Russian Federation, donated funds will not be subject to income tax, and the expenses paid from these funds are included in the expenses for calculating the tax base.
3
Spend a contribution to the assets of the organization. There are a number of limitations. According to article 27 of the Federal law No. 14-FZ dated 08.02.1998 year, make deposits to the property is restricted to members of the LLC. The possibility of making contributions to the property should be spelled out in the Charter of the company. Finally, if the company wants to get rid of the income tax on this income to make a contribution should a founder with 50% of the share capital.
4
Increase the authorized capital. This version of the design of the financial help of the founder is the most time consuming as it is accompanied with many additional documents. The company can increase the authorized capital by additional contributions of members, and JSC through the placement of additional shares. According to the letter of the Ministry of Finance of the Russian Federation No. 07-05-06/86 dated 09.04.2007 of the year, the company is not subject to income tax on these contributions but is obliged to pay the tax on the increase in value of the share.
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