If you have the opportunity to help people in trouble, be sure to do it. It is not at all as difficult to arrange charitable aid as it seems at first glance.
Instructions
Step 1
Apply for charitable assistance only together with the competent submission of documents to the appropriate tax authority. The tax deduction cannot be more than 25% of the income that a citizen received during the tax period (one calendar year).
Step 2
Include in your tax return a list of institutions for the targeted use of funds from income spent on charity. The opportunity to receive a tax deduction is provided in the following cases:
- transfer of funds for the needs of organizations of education, culture, science, health care, etc.;
- transfer of funds to the accounts of preschool and educational institutions, physical culture and sports organizations;
- transfer of funds to religious organizations in the form of donations.
Step 3
The declaration (form 3-NDFL) is submitted at the place of residence of the citizen and can be sent by letter by mail. If eligibility for the tax deduction is verified, the tax office will send you a written notice stating the amount to be refunded. After that, apply to the tax authorities for a refund of the overpayment of withholding tax. Indicate your account number and refund amount in the application. The refund must be received on the specified account in the next month.
Step 4
When making a charitable donation between two institutions or organizations (legal entities), draw up an agreement in writing, which must indicate information about the donation. The donor cannot refuse to make a donation, which is fixed in the contract.
