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.
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.
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.
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.
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.