Documents to be executed to provide charitable assistance
The tax authorities note that one of the most pressing issues regarding the provision of charitable assistance is its documentary support.
In accounting, the provision of charitable assistance is formalized by the following documents:
- a letter of request/request for assistance indicating the type of charitable assistance and its intended purpose;
or
- a letter of offer from the company expressing its willingness to voluntarily provide assistance, indicating the type of assistance and the purposes for which such assistance will be used. In this case, it is also worth obtaining a response on consent to receive such assistance.
- Approval of the charitable assistance by the head of the company in the relevant order of the company, which should indicate:
- the purpose of the assistance;
- type of assistance, its amount;
- details of the recipient of the assistance;
- persons responsible for the transfer of assistance;
- transfer of charitable assistance to the final recipient: in case of transfer of goods (services), it is recorded in the act of acceptance and transfer of charitable assistance, which must be indicated:
the name of the document;
details of the parties;
purpose, content and scope of the transaction;
date of execution, signatures of the parties.
In case of transfer of funds, a payment order.
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