2024 Author: Howard Calhoun | [email protected]. Last modified: 2023-12-17 10:16
It is believed that charitable assistance in Russia appeared at the time of the Baptism. Then people from higher classes, at the behest of their hearts or to create a positive image, helped the crippled, the poor, the sick. For example, already in 1016 Prince Yaroslav opened the first shelter, where several hundred orphans received assistance and education. The same ruler introduced sections into the Zemsky and Church Charters, where the main ideas of charity were documented.
Later, such a concept as “philanthropy” appeared, without which wonderful collections of beautiful works of art, created, for example, by the Tretyakov dynasty, would not have been collected in Russia. And the word "sponsor" was first uttered in the last years of perestroika, in 1988, at KVN. After that, it firmly entered our lives.
It is believed that sponsorship is a somewhat more selfish manifestation than charity. The sponsor, as a rule, receives positive advertising of his person or enterprise in the form of mentions for financial injections, for example, during somesponsored person's performances. Charity, for the most part, is not advertised. In marketing, this is called the “reach difference.”
In modern legislation, the concept of "sponsorship" is revealed in the regulatory act of the Federal Law "On Advertising". It was adopted in December 2006 (on the 18th). According to him, a sponsor is a person who gave money or ensured their receipt in order to hold an event, broadcast or create another result of creative activity. Instead, he is mentioned without fail in advertising.
Sponsorship offers some benefits. For example, an individual can receive a tax deduction when paying personal income tax in the amount transferred for the needs of, say, physical education of citizens to the relevant organizations (but not more than a quarter of the sponsor's income for the tax period). In addition, there are benefits for VAT and income tax. In order to find out what benefits a particular philanthropist has, you need to familiarize yourself with the tax code (Articles 284, 149), as well as with the regulatory act "On charitable activities and charitable organizations" No. 135-FZ (issued in August 1995).
There are more than enough objects for assistance in accordance with the law. It is possible to help the disabled, the unemployed, the low-income, the victims of various catastrophes and natural disasters, to protect childhood, motherhood, etc. The latter is very important,because assistance to orphanages is in great demand in the country. Institutions in large cities are more or less provided with financial resources and attention, while in the outback there is a shortage of toys for children, equipment, funds for repairs and labor. Also in high demand is such a direction as the adaptation of pupils to the conditions of real life, assistance in acquiring family communication skills and finding work. Here we need not only sponsorship, but also a large amount of time that those who wish can spend on children left without parents.
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