There is an important condition: the tax base can be reduced by a maximum of 1% of annual revenue. In this case, the company is obliged to use the general taxation system.
The legislation also explains to whom money and assistance can be transferred.
Non-profit organizations (NPOs) that are included in the list of socially oriented NPOs (SONPOs) and receive grants from the President of the Russian Federation, subsidies based on the results of programs at the federal and regional levels. The list is publicly available.
Various centralized religious organizations, as well as NPOs whose thailand business email list founders are religious organizations.
Other NPOs from the register of non-profit organizations that have suffered as a result of the coronavirus. There is also a list where you can check for NPOs.
Cooperation with such organizations guarantees a deduction of part of the income tax.
How to reflect charity in accounting
To receive a deduction, you need to engage in charity. And, of course, you need to correctly formalize everything for reporting.
This will require any documents proving that the company made donations:
contract;
payment checks and receipts;
acts of transfer and acceptance (if we are talking about some goods).
Since the law does not establish a specific list of documents.