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Category of state and municipal institutions engaged in cultural activities, and non-profit organizations (funds)


The category of state and municipal institutions engaged in cultural activities, as well as non-profit organizations (funds) — owners of targeted capital, donations to which are taken into account when determining the investment tax deduction1.

  1. Tax Code of the Russian Federation, as amended on 2020-05-21, Article 286.1, paragraph 7 // Official Gazette of the Russian Federation. 2000. No. 32. Item 3340. ↩

Laws with commentary

Codes and federal laws