Особливості облікового відображення благодійної допомоги у неприбуткових небюджетних організаціях

Abstract

Розглянуто особливості проведення благодійної діяльності. Охарактеризовано законодавчо-нормативне регулювання здійснення благодійної діяльності в Україні. Наведено відмінності між поняттями благодійної та гуманітарної допомоги. Розкрито порядок відображення благодійної допомоги в обліку неприбуткової небюджетної організації. One of the sources of financing of non-commercial and non-profit organizations is charity. It can be not only non-commercial and non-profit organizations in the form of charitable organizations, and other nonprofit organizations for certain needs. Also non-profit organizations often receive humanitarian aid, extremely common is getting it from abroad. Recognition received funding for charitable or humanitarian aid is an important prerequisite for its recognition. The goal of the research were to identify the main aspects of accounting charitable aid in non-budget non-profit organizations. The provision of charity and humanitarian assistance through charitable organizations or donors. The activities of charitable organizations mostly is to get charity care, with subsequent distribution to beneficial owners. Humanitarian aid is provided only upon the occurrence of certain events. Charitable aid may be provided to individuals, businesses, organizations or institutions not only for certain needs, but also for their further development. For example, charitable activities in the form of patronage directs charitable activities on the development of separate spheres of culture, sports, science, etc. so that humanitarian aid has a narrower meaning and is part of the charity care as one of its expressions. Accounting for non-commercial and non-profit organizations charitable aid and humanitarian aid as its components is carried out using the same accounting and similar correspondence. Received charitable aid in non-budget non-budget non-profit organizations is reflected under the debit of accounts of funds, goods, inventory and other assets in correspondence with account 48 “Funding target and target revenues”. In the same way and reflects the received charitable aid, which will be used non-budget non-profit organization for their own needs. Transfer to the acquirer of humanitarian aid in the form of cash and inventory reflected on the debit of account48 in correspondence with the accounts of accounting of funds, goods, inventory and other property. Cash and commodity-material assets used in the provision of statutory activities of the acquirer are recognized purchasers the credit accounts of the account funds and commodity-material values in correspondence with account 23. At the same time this amount is reflected under the debit of account 48 and credit accounts 74. Our studies allow us to conclude that humanitarian aid is a form of charity and should be sent under the circumstances, the objective needs the consent of the recipients and subject to legal requirements, that is available only upon the occurrence of certain events. Charitable aid may be provided to individuals, businesses, organizations or institutions not only for certain needs, but also for their further development. Account the reflection of charity and humanitarian aid has no significant differences for charitable organizations. However, for the purposes of taxation important is the separation of the target and non-target charitable aid, since the latter is subject to taxation tax on profit. Also important is the type of nonprofit organization, as individual organizations the amount of charity care are not income that is exempt from taxation.