Entrepreneurs often sponsor an organization, taking care of their image.
How correctly to receive receipt of the sponsor's help not to get into an unpleasant situation with tax inspection?
Create a sponsorship agreement in duplicate,Corresponding in form to the gift contract. Indicate in the document data on the sponsor, the amount of funds transferred, the purpose for which the funds are transferred (for example, for an event, purchase of equipment & nbsp-, etc.). Note in the contract the advertising purpose of the sponsorship donation, if available, and be sure to detail the terms and type of advertising.
Make an act about the transfer of advertising services. Reflect the purpose of transferring the organization's funds to the primary documentation, if the contract is not drawn up, which will also eliminate the possibility of problems with the tax inspection. Do not worry about the actual use of sponsorship funds. According to the Decree of the Federal Arbitration Court of the Supreme Arbitration Court of August 18, 2005, it does not matter.
Issue an incoming cash order for the receivedThe amount, make an appropriate entry in the cash book and give the sponsor a completed counterfoil from the cash order. Take the payment order and bank statement in the case of non-cash transfer of funds.
Write an act on the transfer or a bill of lading inIf sponsorship is not in money, but in the form of property. Keep a documentary confirmation of the conduct of your advertising campaigns, which were organized on the basis of the contract. For example, the text of a posted advertisement, a copy of a printed publication, etc.
Do not take into account the amount received in the order of sponsorship in taxable funds. Such income is not taxed.
Spend sponsorship in the accounting section in the Debit account section 51 "Settlement accounts" and Account credit 62 "Settlements with buyers and customers", sub account 62-2 "Prepayment".