This limit can be increased to 30% if donations are designated for state and municipal cultural institutions, as well as NPOs to form a target budget to support these institutions.
Total expenses not exceeding 25% are checked not for each contribution separately, but for all together.
Can you count on a reduction in personal income tax if contributions are made in kind?
We have already learned that the concept of a donation includes uk business email list not only monetary contributions, but also the transfer of things. For example, you can donate dishes to a kitchen for the homeless.
Enlarge image of things for charity
The "Feed the Homeless" campaign is popular all over the world
The Tax Code does not limit the choice of the type of contributions to NPOs. If you have transferred things, this is not a reason to refuse a tax refund.
passport;
income and expense declaration (3-NDFL);
tax refund application;
certificates, checks, receipts that confirm your contributions;
2-NDFL certificate.
As a rule, the declaration and application are sent to the Federal Tax Service the following year. For example, for donations for 2021, you will receive a deduction only in 2022. You can apply for it for the last 3 years.
VAT on goods with an expiring shelf life
At the moment, a law is being developed in Russia to exempt retailers from.