Taxation of Not-for-Profit Organizations

Soshnikova Antonina V. ()
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Soshnikova Antonina V.: Budget and Treasury Academy of the Ministry of Finance of the Russian Federation

Finansovyj žhurnal — Financial Journal, 2010, issue 4, 143-150

Abstract: The article author examines the way the not-for-profit organizations that are involved in solving the most serious social problems in the country are taxed. She examines the provisions of the Russian Tax Code that govern the taxation of the not-for-profit organizations and identifies the issues associated with the VAT setting for grants and endowments. She also suggests which steps are to be taken to improve the legal base in order to foster the operation of the not-for-profit organizations that are currently found in Russia.

Keywords: not-for-profit organizations; operations of the not-for-profit organizations; grants; endowments; taxation (search for similar items in EconPapers)
Date: 2010
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Persistent link: https://EconPapers.repec.org/RePEc:fru:finjrn:100415:p:143-150

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