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Contributions, investments and other mandatory payments
Contributions, deposits, and other mandatory payments — those paid to non-profit organizations, if the payment of such contributions, deposits, or other mandatory payments is a condition for the activities of taxpayers who are payers of these contributions, deposits, or other mandatory payments1.
Tax Code of the Russian Federation, as amended on 2020-05-21, Article 264, subpara. 29 // RSZ RF. 2000. No. 32. Art. 3340. ↩