Establishment with property from all-Russian public organizations of persons with disabilities
The establishment of an institution with property belonging to all-Russian public organizations of persons with disabilities — in relation to land plots used by them for achieving educational, cultural, health and rehabilitation, sports and physical education, scientific, informational and other purposes of social protection and rehabilitation of persons with disabilities, as well as for providing legal and other assistance to persons with disabilities, children with disabilities and their parents1.
Tax Code of the Russian Federation, as amended on 01.01.2026, Article 395, paragraph 5 // RSZ RF. 2000. No. 32. Art. 3340. ↩