Establishment with sole owners - all-Russian public organizations of people with disabilities
The establishment with sole owners - all-Russian public organizations of persons with disabilities - in relation to property used by them for the achievement of educational, cultural, therapeutic-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.
Federal Law No. 139-FZ of November 11, 2003, "On Making an Addition to Part Two of the Tax Code of the Russian Federation and Introducing Changes and Additions to Article 20 of the Law of the Russian Federation 'On the Foundations of the Tax System in the Russian Federation,' as well as on Declaring Certain Acts of the Legislation of the Russian Federation Lapsed in Respect of Taxes and Fees" dated November 11, 2003, amended on November 2, 2013, Article 1, paragraph 3 // Official Gazette of the Russian Federation. 2003. No. 46. Item 4435. ↩