About the donation agreement. Sample donation agreement

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Keeping records of donations

This is quite an important question that cannot be ignored separately. Accounting for the use of donated property has the following features:

1. The recipient of the donation is obliged to produce a written report on the use of property, things or funds. Expenses must be supported by reporting documents. All data must either be sent regularly to the donor or provided solely at his request.
2. Another way of control is to personally check the donated property. The timing and frequency of inspections must be specified in the contract.
3. The documents also indicate the period during which the donated property is subject to mandatory use, this is especially important in order to avoid any fraudulent actions on the part of the recipient.

Good to know! In conclusion, it is worth paying attention to the fact that donations are not allowed to be used for purposes not provided for in the agreement. Otherwise, responsibility for misuse will be borne by the immediate head of the budget organization, and in his absence, by the person who is temporarily entrusted with the responsibility for managing the state institution.

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AGREEMENT No.______ on charitable donation

________ "___" ___________ 20___
Non-profit organization "Charity Fund", hereinafter referred to as the "Benefactor", represented by _________________________________, acting on the basis of ________, on the one hand, _________ (NAME OF THE ORGANIZATION must be written in full), hereinafter referred to as the "Beneficiary", represented by ___________________________, acting on on the basis of ________, on the other hand, hereinafter collectively referred to as the “Parties”, have entered into this Agreement as follows:

Subject of the Agreement

1.1. The Benefactor transfers for the purpose of carrying out charitable activities, and the Beneficiary accepts a charitable donation for the use of the latter in accordance with the statutory goals of the Beneficiary’s activities, namely: to organize events aimed at __________________________________ (it is necessary to write for what purposes the events are aimed in accordance with the statutory documents of the organization and goals of the project, as well as in accordance with Article 2 “Goals of Charitable Activities” of Federal Law No. 135-FZ of August 11, 1995 “On Charitable Activities and Charitable Organizations. Each organization must itself choose its own project goal that complies with the Law.).

1.2. The Beneficiary is obliged to use the charitable donation received from the Benefactor within 6 months from the date of their receipt in his current account.

Amount and procedure for making a donation

2.1. The amount of the charitable donation is ___________ (__________indicate the amount in words) rubles, including all applicable taxes.

2.2. The benefactor sends the funds provided for in clause 2.1. of this Agreement by transferring them to the Beneficiary's bank account within 80 calendar days from the date of signing this Agreement.

Rights and obligations of the parties

3.1. Rights and obligations of the Philanthropist:

3.1.1. The Benefactor undertakes the obligation to transfer a charitable donation to the Beneficiary in accordance with the Letters of the Beneficiary, which are an integral part of this Agreement.

3.1.2. The Benefactor has the right to exercise control over the Beneficiary's use of the received charitable donation.

3.2. Rights and obligations of the Beneficiary:

3.2.1. The Beneficiary undertakes to accept a charitable donation from the Benefactor in accordance with his Letters.

3.2.2. The Beneficiary undertakes to provide the Benefactor with a report on the use of the charitable donation, including copies of invoices, invoices, invoices, payment orders and acceptance certificates and work performed, no later than _________________ 20___. The report must contain a brief analysis of the intended use of the charitable donation.

3.2.3. The Beneficiary undertakes to use the charitable donation received from the Benefactor in accordance with his Letters and the terms of this Agreement.

3.3. The parties undertake not to disclose confidential information. About each other's activities.

Contract time

4.1. This Agreement comes into force from the moment it is signed by the Parties and is valid until the Parties fully fulfill their obligations.

4.2. The Benefactor has the right to terminate this Agreement by notifying the Beneficiary no later than 1 (One) month before the expected date of termination.

4.3. The Beneficiary has the right to terminate this Agreement only with the written consent of the Benefactor.

Responsibility of the Parties

5.1. For failure to fulfill or improper fulfillment of their obligations under this Agreement, the Parties are liable in accordance with the current legislation of the Russian Federation.

5.2. If the Beneficiary uses the funds transferred under this Agreement not in accordance with the purpose specified in clause 1.1. of this Agreement, the Benefactor has the right to terminate this Agreement and demand the return of the transferred funds. In this case, the Beneficiary is obliged to return the funds within 10 days from the date of the Benefactor’s written request.

Other conditions

6.1. The Parties are obliged to immediately notify each other in the event of a change in the postal or bank details specified in this Agreement.

6.2. This Agreement is drawn up and signed in two copies having equal legal force, one for each of the Parties.

6.3. The Agreement may be amended and supplemented by agreement of the Parties. All changes and additions to this Agreement must be made in writing, signed by the Parties and certified by seals.

6.4. All disputes arising under this Agreement will be resolved by the Parties through negotiations.

If the Parties do not reach an agreement during negotiations, then the disputes are subject to consideration in the Arbitration Court ___________________.

ADDRESSES AND DETAILS OF THE PARTIES

Benefactor Beneficiary

"APPROVED"

Head of the organization

_____________FULL NAME.

"____" _______ 20___

Explanation of the term “donation”

In accordance with Article No. 582 of the Civil Code of Russia, a donation agreement, including property, is a separate target form of gift, but concluded only for the use of the company. The transaction itself is regulated by the norms of Chapter. No. 32, therefore has identical features with donation, namely:

• form;
• restriction conditions;
• prohibitions;
• Waiver of counter-representation;
• other.

Along with this, there are many nuances that distinguish the procedure from its analogues.

A K T No.

__________ "____" ____________ 20____

Commission consisting of:

has drawn up this act stating that charitable assistance from the Non-Profit Organization “Charity Fund” in the amount of ___________________ rubles was spent for the following purposes:

TOTAL:

Copies of primary accounting documents certified by the signature of an authorized person and the seal of the organization are attached.

Chairman of the Commission

Commission members

Download the document “Agreement on Charitable Donation”

Donation items

The victim itself can be:

1. Money, securities, shares. They can be transferred to the organization’s accounting department or transferred to a personal account.
2. Movable property: food, clothing, cosmetics, electrical equipment, furniture, dishes, books, etc. The only restriction is that you can only give items that are permitted in Russia. If things of a certain type are transferred (for example, weapons), it will need to be registered.
3. Real estate: houses, apartments, rooms. In this case, the property will have some encumbrances (the recipient will not be able to sell it or transfer it to anyone), which is indicated in the contract.
4. Property rights: for example, an obligation to repay a loan for the recipient.

The obligation to pay alimony or compensate for harm caused to life and health cannot be transferred under Article 383 of the Civil Code of the Russian Federation.

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Is it possible to terminate the donation agreement?

It is possible to terminate the deal, but it is quite difficult. The whole point is that the donor does not gain any benefit from the transaction, that is, regardless of how the property is used, the donor cannot be harmed.

You can terminate a document in the following cases:

1. The gift is not used for its intended purpose.
2. The paper was concluded incorrectly and with violations.
3. A significant violation of the terms of the contract has occurred: the property is used for personal purposes, or the recipient transferred inappropriate things, that is, the other party suffered damage by not receiving what they expected.
4. In some situations, the reason may be a change in the situation after the conclusion of the contract, which was impossible to foresee or change. For example, if a company entered into a deal for several donations over a period of time, but after some time went bankrupt, it will not be able to fulfill its obligations.

Advice: if the transaction is canceled and the items are returned, the donor has no right to demand reimbursement for their use.

Termination can also occur at the initiative of the recipient: if the donation does not correspond to the description in the contract, it may not be accepted. If the other party insists that everything is fine (few people indicate in the document that the transferred medications must have a one-year expiration date), the recipient can sue.

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Terms for agreement

To avoid any problems with the tax office, it is imperative to sign the agreement in writing. If it does not contain a condition on the direction of use of the donation, then it can be used for its intended purpose.

The main terms of the agreement on the issue of donation to a budgetary organization are considered to be:

• mandatory use for useful public purposes;
• the presence of the fact of gratuitousness;
• existence of a reporting procedure regarding the use of the donation;
• period of validity of the contract;
• a specific description of the subject of the agreement (where it is located, its detailed characteristics, and so on).

In the process of forming an agreement, you should definitely pay attention to such nuances as:

1. The use of ambiguous language in the text of the agreement is not permitted. In other words, each sentence must convey a specific essence.
2. The purpose for which the donation will be made must be indicated.
3. It is strictly forbidden to indicate such formulations as a goal: “For the development or needs of a budgetary organization.” It should be something like this: “Donating money to buy computers.”

A donation to a budgetary institution can be of several types :

• donation of property;
• financial donation.

Let's look at each of them in more detail.

Property

This type of donation option implies the possibility of an oral or written agreement . However, if we are talking about any real estate, it is mandatory to draw up a written agreement, and its registration is not required.

The generalized features of the agreement are provided for in Article 582 of the Civil Code of the Russian Federation. Detailed details and components of the content of the contract are agreed upon with the lawyer of the budget organization.

This is necessary in order to cover all the specifics of the company’s work activities within the framework of the legal relationship between the budgetary institution and the donor.

The main nuances that should be contained in the text of the agreement regarding property are as follows:

1. What is the subject of the donation (meaning movable or immovable property that has not been withdrawn from civil circulation). It must be described in detail in the contract indicating the characteristics, otherwise the contract is considered invalid.
2. What is the main purpose of using the property?
3. Method of transfer (by personal transfer or through a proxy).
4. The period for providing a report on its use (regularity).
5. Rights and obligations of each party to the agreement.
6. What exactly is the procedure for resolving possible misunderstandings between the parties.

If the property is subsequently used for other than its intended purpose, the transaction will be cancelled, which entails its return to the donor in court.

Financial resources

There are often situations in which a sum of money is donated to budgetary institutions. For example, for the purchase of any equipment, medications, and so on.

The donor has every right to transfer funds :

• in cash to the accounting department;
• or by transfer using the details of the current account of a budgetary institution.

For the first option, it will be necessary to draw up a written agreement. As for the second method, there is no need to sign an agreement.

In the case of a financial donation, it is mandatory to indicate the currency in which the money will be transferred. The size is indicated not only in numbers, but also in words.

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How to cancel a gift transaction

Similar to a gift agreement, a donation can be cancelled. Article No. 582 (clause 5) of the Civil Code of Russia highlights the grounds on which an agreement can be annulled.

Cancellation Conditions

In accordance with Article No. 582 of the Civil Code of Russia, the person transferring the gift has the right to cancel the transaction, provided that information about misuse has emerged.
The transferred property must be used only for the benefit of the community, so the recipient is prohibited from exploiting it for other purposes. If a violation of the conditions is revealed, the donor has the right to apply to the court for annulment. The purpose of the gift is specified in the contract and is subject to change only if the following factors are present:

1. The circumstances of the case have changed in which the recipient cannot use the property rights for the original purposes.
2. The donor has authorized the use of the thing or rights for another purpose.
3. The death of the donor or the liquidation of the company is also grounds for recourse to the courts. This is done to establish a new purpose for using the item.

Consequences of cancellation

By decision of a judicial authority, a contract can be canceled due to failure to fulfill obligations by a party to the transaction - Article No. 582 (clause 5) of the Civil Code of Russia. In addition, there are other reasons why the donee must return the property.

Read also: Rules for drawing up a will

The legislator explains that only property preserved in its natural size is subject to return transfer. If the item is damaged, the guilty party is obliged to compensate for the damage.

Please note: when returning a gift, all costs are borne by the recipient who violated the terms of the contract.

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Sample

It is possible to conclude a donation agreement in written and oral form. The form is established at the request of the benefactor and the recipient.

A budgetary institution must necessarily formulate a donation agreement if:

• the donor is a legal entity, and the cost of the gift is over 3 thousand rubles;
• the benefactor promised to donate in the future.

Minor children and incapacitated individuals cannot be donors to a budgetary institution. To be able to accept a donation from a budget organization, there is no need to ask anyone for permission. In other words, it is impossible to refuse to receive this income option.

Documents for download (free)

• Sample voluntary donation agreement
• Sample donation agreement

To sign the agreement, the benefactor must contact the department of the budgetary institution, or find out the necessary details with the help of the media. The donation option directly depends on the donor’s desire to be “in the shadows.”

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Grounds for canceling a donation agreement

According to paragraph 5 of Law 582 of the Civil Code, cancellation is possible only in one case: if the transferred property is used in a manner inconsistent with its purpose or changes in the purpose of use without the consent of the donor.

If the recipient was an individual, the goals must be indicated in the document; if the recipient is a legal entity, they may not be indicated. Also, some conditions may be additionally specified in the concluded document.

Example 1: a car was donated for the needs of a large family with a disabled child so that they could get to the hospital. After some time, it turned out that he was being used for profit: his father was a taxi driver. In this case, the donor has the right to demand the return of the gift.

Example 2: a synthesizer was given to a kindergarten to set up a music class, but after a while they decided to close the class. The kindergarten management can discuss the problem with the donors and invite them to donate the instrument to a neighboring garden.

This is important: Articles No. 578 “Cancellation of a Donation” and No. 581 “Inheritance of the Promise of Donation” do not apply to donations.

The recipient may not accept the gift, for example, if the donor decided to cheat and transfer expired food or medicine, or damaged property. He may also not sign the contract if the terms are unacceptable.

Contents of the agreement

This category includes the object of the donation and a set of legally significant actions that the donor and beneficiary are obliged to perform.

The subject of donation (Article 582 of the Civil Code of the Russian Federation) can only be things .

According to Art. 128 of the Civil Code of the Russian Federation, “things” are:

• money (as an option - cash);
• natural property for production or consumer purposes;
• results of work and provision of services;
• intellectual property;
• property rights, demands for payment of debt, interest/dividends, etc.

The scope of goods that can become the object of a donation is much narrower than with a gift. It is impossible to make a donation to a budget institution by:

• fulfillment of the obligation of such an institution in favor of the creditor (Article 313 of the Civil Code of the Russian Federation);
• transfer of his debt to the donor (Article 391 of the Civil Code of the Russian Federation);
• releasing him from obligations to the donor or other creditor (Article 572 of the Civil Code of the Russian Federation).

The motivation for such a restriction was that in the listed cases it is impossible to establish and/or track the intended use of the donation.

Additionally

Under a donation agreement, a party called a donor/benefactor transfers or undertakes to transfer in the future to another party - the beneficiary - some property (donation) into ownership and under the condition of its use for socially useful purposes.

A donation, like a gift, can have a real or consensual structure. In the first case, the conclusion of the agreement and the transfer of the gift to the beneficiary coincide in time, in the second - not.

According to Part 2 of Art. 582 of the Civil Code of the Russian Federation, the beneficiary is not obliged to coordinate his actions with anyone regarding the acceptance of the gift.

According to Part 3 of Art. 582 of the Civil Code, the benefactor has the right (but is not obliged) to condition the transfer of property to a budgetary institution for its intended use. If a condition is established, the beneficiary is obliged to fulfill it ; if not, the budgetary organization uses the donation according to the purposes stipulated by the constituent documentation . Donation is always free of charge. It cannot imply counter-performance from a budgetary institution. Stipulated in Art. 582 of the Civil Code of the Russian Federation, the intended purpose of the gift must be perceived as a specific encumbrance that allows us to guarantee the implementation of a socially useful goal.

The condition for using the donation can be specified with a greater or lesser degree of specificity. This question is more relevant for money than for property. So, when transferring funds, you can indicate “for the purchase of football goals and basketball stands,” or you can “for the development of technical equipment for a sports center.”

Budgetary organizations that regularly receive donations develop regulations on the use of donations, as well as standard forms of contracts. In them, the beneficiary usually undertakes to act in good faith, in a rational manner. In the absence of local norms on this matter, reasonableness and good faith in the behavior of participants in civil legal relations are assumed (Part 3 of Article 10 of the Civil Code of the Russian Federation).

Special conditions regarding the use of donations may be provided for grant projects . A grant is a transfer of money/property under special conditions:

• the transfer is irrevocable and free of charge;
• grantor - an individual or a non-profit structure;
• the purpose of using property/funds is the implementation of predetermined programs in the humanitarian field or the conduct of specific research;
• a detailed report to the grantor on the use of the grant;
• mandatory separate accounting of income/expenses within the grant;
• establishing a detailed procedure and timing for using the grant.

For your information

A regular donation agreement may provide for the obligation of a budget organization to provide the donor with a report on the expenditure of the donation. In recent years, this has become common contractual practice. True, donation agreements rarely stipulate the consequences of failure to submit such reports.

A budget organization that accepts a donation for a specific purpose must keep separate records of transactions for the expenditure/use of donations (Part 3 of Article 582 of the Civil Code of the Russian Federation). According to the Tax Code of the Russian Federation (Tax Code of the Russian Federation), donations are not included in the taxable base for calculating income. Finances provided to budgetary organizations as donations are targeted revenues and are not subject to taxation .

If it is impossible to use the property donated by the donor in accordance with the intended purpose specified in the agreement, it can be used for other purposes with the consent of the donor (Part 4 of Article 582 of the Civil Code). In the event of the death of a citizen or liquidation of the legal entity that is the donor, permission to change the intended purpose of the donated property should be sought from the court. Although this is not stipulated in the Civil Code, a budget organization should go to court to change the method of using property in cases where:

• the donor unreasonably refuses to change the method of using the donated property;
• avoids answering, for example, does not respond to letters;
• his whereabouts are unknown.

Donations for budgetary institutions: legislative basis

A budgetary institution is an organization that is formed by the state to provide certain services. She focuses her activities on completing assigned tasks, without working to make a profit.

Article 582 of the Civil Code is devoted to donations. It specifies to which categories of persons a donation can be sent, when permission is required, and how the gift should be used.

Important! Municipal institutions are registered as legal entities, so donations to them must be made in writing.

Let us note two more significant nuances reflected in the legislation.

1. A budget institution does not need to obtain special permission to accept a donation.
2. Children under 18 years of age, as well as incapacitated citizens, cannot donate property.

To formalize an agreement with a budgetary institution, you should go directly to its department. Information about the details of the organization can be obtained through the media.

How is a donation different from a gift?

As mentioned, donation is a form of giving. Then what is the difference between these concepts?

1. A donation implies a gratuitous transfer of rights, as a result of which the property can be used by the donee for any (including personal) purposes.
2. The donation agreement allows the gift to be used for generally beneficial purposes determined by the donor.

Thus, the main difference is the purpose of the gift. When donating property, the donor explains in the contract exactly how the object will be used. If this condition is not met, he has the right to cancel the donation through the court.

In some cases, a period may be assigned during which the donee will use the object. It is also possible to determine the method of monitoring the correct disposal of property.

Drawing up a contract: useful tips

To prevent disagreements with tax inspectors, the text of the agreement should be drawn up correctly. Its main differences are: gratuitous transfer and the obligation to use the gift for purposes beneficial to society.

Also play a role in compilation:

• specific wording that excludes ambiguous interpretation;
• indication of the duration of the contract;
• a detailed list of object characteristics.

It is permissible to conclude a donation agreement without the direct participation of the donor and the recipient. When representatives are involved, you will need to issue a power of attorney for them. A simple written form is sufficient for a representative of the organization. In the case of a power of attorney, notarization is required from the individual donor.

Thus, the donation agreement is a form of donation. In this case, the budgetary institution undertakes to use the facility for the purposes specified by the donor and provide timely reports. Below is a possible sample.

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Sample donation agreement

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When is a gift agreement required?

The essence of donation is the gratuitous transfer of something to someone. In an employee-employer relationship, a gift received by an employee can be associated either with work achievements (in this case it acts as a bonus) or with a holiday unrelated to work (birthday, New Year's holidays, Women's Day, retirement ).

A gift always presupposes the conclusion of an agreement: it can be either oral or written. The written form becomes mandatory when (clause 2 of article 574 of the Civil Code of the Russian Federation):

• the donor is an organization, and the value of the gift exceeds 3 thousand rubles;
• the contract contains a promise to give a gift in the future.

The first situation is possible only when the donee is an individual, since donations between organizations in an amount exceeding 3 thousand rubles are prohibited (subclause 4, clause 1, article 575 of the Civil Code of the Russian Federation). The second situation is rare, but it cannot be excluded.

The legislation does not contain a ban on concluding a written agreement for a gift worth less than 3 thousand rubles. Therefore, this document can be issued at any value of the gift. If an employee is given a bonus as a gift and this is provided for in the bonus regulations, the contract need not be concluded.