How do they contribute to the activities of the sponsored entity? various types sponsors? What is the difference between a title sponsor and a general sponsor, a special sponsor and a regular sponsor, and a gold and silver sponsor? Who are the partners? Let's look into this issue before we start creating sponsorship packages.

What types of sponsors are there?

Let's look at the types of sponsors in descending order - from the most generous to the most economical.

General sponsor - types of sponsors

General sponsor of the Grain Club Meeting, Moscow 2008

Funds the recipient of sponsorship in the amount of 50%. It has the most complete sponsorship package, including the maximum number of effective options. In addition, the primary sponsor has influence over the activities of the sponsored entity. Russian legislation prohibits the sponsor from interfering with the activities of the sponsored person, however, it is widespread. Also, in the absence of a title sponsor, the sponsorship facility is formalized color palette general sponsor. Transport, the fencing of a sports arena, and other equipment of a sponsorship facility can be painted in these colors.

Title sponsor - types of sponsors

Title sponsor of pilot Danica Parker, USA 2010

The sponsored object is financed in approximately the same amount as the general one. How do these types of sponsors differ from each other? Unlike the general sponsor, the title sponsor does not have influence on the internal policies of the sponsorship recipient. But, it has an important advantage - its logo is placed on the uniform of the participants of the sponsored project, team, show, etc., or is contained in the name of the sponsored object.

Official sponsor of the Women's Ten run, St. Petersburg 2008

This creates the illusion that the title sponsor is the owner or founder of the sponsored project, organization, team, or program.

Official sponsor - types of sponsors

Covers the recipient's expenses up to 25% of the sponsored property's budget. In accordance with his share, he has a quarter of the sponsorship package options.

Sponsor

Invests a minimum portion of 10% in the activities of the sponsored object. As a rule, he gets advertising, in a minimal amount. However, this does not mean that this is the worst advertisement. If it is not a huge corporation, but a medium or small business enterprise, then it will be quite enough for it that its advertising will be next to business giants.

Special sponsor - types of sponsors

This is a wide range of sponsorship packages offered to sponsors in exchange for funding highly specialized expense items. For example, technical sponsorship is common in auto racing. The technical sponsor provides the competition with fuel, lubricants and other services for vehicle maintenance and servicing. In sports competitions you can often find a drink sponsor, when holding festivals - a sponsor of the main prize, when organizing trips for people with disabilities - a transfer sponsor, when broadcasting a program or film on TV - a screening sponsor, when organizing a conference or forum - a section sponsor, etc. Information sponsorship is the most widespread. In exchange for mentioning the product mass media publish articles and notes in their electronic and printed publications, broadcast radio and television programs.

Do the funding levels differ from the above types of sponsors or not? As in other cases, this depends on the agreements between the sponsor and the recipient of sponsorship. As a rule, services or goods provided under special sponsorship are calculated at wholesale prices and are provided in the amount of 10 - 25% or more of the recipient's budget. That is, the cost of sponsorship packages for a sponsor and a special sponsor will be approximately the same. But unlike a simple sponsor, a special sponsor is distinguished by its status: special. As with title sponsorship, this status creates the illusion of broad authority and scope for the special sponsor's options.

Partners as types of sponsors

Recently, some types of sponsors have been replaced by partners. Recipients of sponsorship are usually silent about how they differentiate between sponsors and partners. By own experience I will say that this is due to the imperfection of our legislation. Not all options can be included in the sponsorship agreement. How to conclude a sponsorship agreement is the topic of future publications. Partnership may also include mutually beneficial cooperation. For example, operations to finance a sponsored object are carried out through a partner bank, insurance company- the partner provides insurance for participants in competitions, festivals, etc., printing house - the partner publishes printed materials and products. Services are provided to sponsorship facilities at nominal prices, without commissions or interest. In some cases, partners provide additional financial resources.

Fashion trends and types of sponsors

The new millennium has seen the emergence of new types of sponsors and fashion trends. Sponsors are given statuses based on the name of the gemstones and the class of goods and services. Modern events are financed by premium sponsors, gold, silver. More about this in a series of articles on the topic:. Well, sponsors really are worth their weight in gold.

About what options different types of sponsors receive and how the cost of sponsorship packages is calculated, can there be two general sponsor, you will find out in upcoming publications. Don't forget to subscribe to blog news.

On the social network VKontakte, it turns out that communities for finding permanent relationships for money are very popular. If you type the word “Kept Women” into the site’s search bar, you will see dozens of similar public pages, and the number of subscribers of some of them exceeds 10 thousand people. In such groups, women look for sponsors, that is, men who are willing to pay for an easy and pleasant relationship. In turn, representatives of the stronger sex offer money in exchange for regular sex and no complaints from the lady. A quick analysis shows that on the eve of the New Year, the number of advertisements from women increased slightly: many of their apartment rental contracts were expiring, and “kept women” were looking for people who were ready to help pay the rent for free. The Village I decided to study this phenomenon and understand why thousands of girls are looking for sponsors, and sponsors are looking for kept women.

Dmitry is 26 years old, he is tall, fair-haired, with a small beard and a silver earring in his left ear. When traveling, the young man wears a bandana or cowboy hat, camouflage pants and sports hoodies. On his page on VKontakte there are hundreds of photographs: Morocco, India, Sri Lanka, Spain, Elbrus. In the group “Looking for a sponsor for a kept mistress” (without commas), Dmitry writes that he is ready to become a sponsor for a student: “I’m tired of the relationship scenario itself. You still have to sponsor one way or another, but instead of cash, the money is invested in restaurants, gasoline, surprises, as well as a waste of time and attention. I would like to simplify everything: I give money and get what I want without the disadvantages of relationships (betrayal, brainwashing, etc.)” (The author's spelling and punctuation have been preserved.)

IN social networks - tens such groups, and tens of thousands of users are subscribed to them. Of course, in communities there are many who are looking for or offering only sex. For example, almost every day a laconic request for a meeting in a car in Mitino is published by a desperate anonymous man from the north-west of Moscow. In addition, viewing some of the advertisements became very educational for the editors, who, it seems, were not aware of many euphemisms from the world of sex. But the main goal of such groups is still not the search for sex for money. He offers financial assistance, she offers sexual and emotional intimacy.

Dmitry is one of the few who does not hide his face in a community where the majority of participants are faceless anonymous men and glossy busty blondes with fake accounts. He explains his desire to buy a relationship by saying that he doesn’t want anything serious: “I dated a girl for two and a half years, and it didn’t end in anything. An ordinary relationship is the same as sponsorship, only, in addition to money, nerves, time and attention are wasted. With a kept woman, I’ll spend less, but they won’t fuck with my brain, get offended and try to change me.” Dmitry says that he is ready to spend 5-10 thousand rubles on one meeting with a suitable girl (“In appearance, I am weak in front of brunettes with brown eyes, an athletic figure and a piercing in the navel. The younger the girl, the less bile and cynicism she has.”) The young man emphasizes that when calculating this amount, he also takes into account his external parameters. “I don’t look like a 45-year-old fat pig with a nuclear war on his face,” he explains. He ends our conversation with an intimate proposal: “What about sex?”

Social networks are not the only platform for searching for a sponsor or kept woman. There are a lot of specialized websites and agencies on the Internet, many of which not only offer their services, but also explain in detail to clients the format of such relationships. “THIS IS NOT A ROMANCE OR LOVE,” says one of the resources using capslock. “The basis of this relationship is your needs and readiness for a long-term relationship on a financial basis.” Simply put, we are talking about a long-term relationship in which money deprives a girl of the right to make a claim or hysteria, and a man of a headache from women’s troubles.

To avoid the hassle that inevitably accompanies any romance, sponsorship agencies offer to conclude a contract with specified duties and responsibilities of each party. When choosing a girl, men are advised to be extremely cynical. “The kept woman should create a feeling of maximum visual and spiritual comfort. You pay not for a person, but for the most harmonious replenishment of what you lack,” says an explanation on one of the sites. The agency suggests that such a girl should not be confused with a wife, lover, girlfriend or capricious daughter. “You don’t need to ask, wait, understand, accept, seduce, or achieve,” she just needs to be paid regularly.

In a community where men are expected to have a certain level of wealth, there are predictably a lot of fakes. Thus, Alexander - a fit 26-year-old brunette with a Hollywood smile in the photo - claims that he is ready to spend up to a million rubles a month on the maintenance of a girl, “who will be a thing for money.” In response to a question about his occupation, Alexander replies that he owns oil facilities throughout Russia. “Igor Ivanovich?” - the first thought that comes to mind after such a story.

The story of 40-year-old Alexander, who publishes an advertisement on VKontakte looking for a companion, seems more realistic: “I’ll take him for support.” beautiful girl! I'll help with housing! Youngsters, pass by!” In a conversation with The Village, he says that the relationship with his wife is no longer the same and he “would have kicked her out a long time ago.” At the same time, Alexander does not get a divorce so as not to traumatize the children. “In the 15th century, courtesans appeared in Italy; they were very educated and were treated with respect. I’m not just looking for a girl for sex, I need one with whom I can talk about different topics,” explains the potential sponsor. He does not disclose the scope of his occupation, but claims that he lives in a gated community. The former kept woman, according to Alexander, lived in his apartment in Moscow and received a car as a gift.

Regular relationships - same sponsorship, only, in addition to money, nerves, time and attention are wasted.
With a kept woman I will spend less, but they won’t fuck my brain, get offended and try to change me

Sergei Babin, head of the department of psychotherapy and sexology at the North-Western State Medical University named after I. I. Mechnikov, associates the desire to have a relationship in exchange for money with mental trauma. “Behind this practice is a fear of intimacy, a fear of true, deep relationships and feelings,” explains the expert. - Intimacy is always openness, a demonstration of one’s own feelings. Any openness is vulnerable, because we open up to another person. different sides of your soul - positive, negative, shameful, and this can be dangerous.

It is the fear of intimacy and real relationships that we try to camouflage with such surrogates.” According to the expert, this also applies to girls who do not buy, but sell relationships.

True, if the so-called sponsors willingly talked about their motives and needs, then the potential kept women for the most part refused to make contact. So, the girl Yulia, in response to quite correct questions, simply repeated several times that she was not a prostitute. However, she added that she was looking for a close but wealthy person for a long-term relationship.

Several sleek blondes also left their request to tell us about themselves unanswered. But in searching for so-called kept women, The Village correspondent came across a lot of women’s stories in the style of Russian life series on federal television channels. Thus, 28-year-old Elena, a cook from the Primorsky Territory, is looking for an “adequate man”: “There is no need for mountains of gold and trips abroad, parties and chic restaurants, too. I am for calm, quiet evenings in home environment or walks in the park,” says Elena. According to the girl, she expects financial assistance only if she moves to another city and explains: “Money is just pieces of paper.” Elena decided to become a kept woman (“A married man is also possible”) due to the fact that ordinary serious relationships do not work out. After the divorce, she was left with two children. “Ordinary Russian men don’t need me, everyone is looking for me without children, with a car, without problems and worries,” the girl is sure.

In turn, 25-year-old Yulia from Ukraine lives in Moscow and works as a nurse. She has dyed black hair, a wide face and open smile. She published a poem on her VKontakte page:

I'll go quietly into the church. I will light a candle for my family.

I’ll quietly ask God: Take care of them, I pray.

But I don’t ask for myself, and I don’t dare ask.

I thank you, Lord, for everything I have.

Julia decided to find a sponsor when she urgently needed money. “My mother is disabled, group 3. From time to time you need to go to the hospital, that’s why I decided,” says the girl. Many people responded to her ad, but she has not yet met anyone. “I was never able to overcome myself and my upbringing, and there were a lot of suspicious men,” says Yulia. As it is written on one of the sites for finding partners for money, “in our country, which makes every effort to claim deep spirituality, there was no place for understanding such base motives that guide kept women and their keepers.”

The relationship between the sponsor and the kept woman: who owes what to whom?

How does the Sponsor-Keeper Relationship work?

In becoming a kept woman in modern world- there is nothing unusual and for many - shameful. This is not prostitution when the body is sold, and this does not mean being the mistress of a married man - when emotions and hopes for a “bright future together” control the relationship.

To be is to receive material benefits for paying attention to a man, pleasing him with your natural beauty, intelligence, good mood and at the same time not pestering him. And all this is not as simple as it seems at first glance.

So how does the relationship between a sponsor and his kept woman work?

Acquaintance

Typically, sponsors are men who are quite or very successful in business or politics, but are absolutely unhappy in their personal lives. They have either never been married, are divorced, or are tired of marriage, but at the same time are not ready to end the relationship for all sorts of reasons.

Such wealthy entrepreneurs crave love and care, but very often they are afraid that no girl will see a real person in them and will only pay attention to their wallet. Or they are so absorbed in problems at work that they are not ready to listen to constant reproaches about the lack of attention from an ordinary woman.

Therefore, they resort to relationships with kept women. And they are immediately ready to pay to be seen as a person (no matter how cynical it may sound), so that they are always met in good mood so that they listen attentively, show affection to them, but at the same time do not annoy them with whims, hysterics or naive hopes for reciprocal emotions.

Sponsors and kept women find each other through special ones. Usually, girls write to men themselves, having previously read their profiles and requirements for a girl.

Expenses

Men often immediately write what they need - intimate relationships for Nth amount or a girl for going out and having pleasant conversations. Girls who want to become kept women need to be careful, since under the guise of a sponsor there may be a scammer who does not have a penny to his name.

Initially, the man’s remuneration is small - for spa services, manicures, etc. But as mutual trust increases, so do the amounts - they can range from $800 to $20,000 per month, depending on the status of the sponsor.

Emotions and sex

A real high-income sponsor will never treat a girl like a thing or a commodity. On the contrary, he will call her “beloved” and not refuse her anything, only if the girl does not sit on her neck.

The intimate side of relationships is usually discussed initially. Often men also indicate on websites for searching kept women how many times a week they will need sex, and whether they will have it at all.

It happens that a man is looking for a kept woman who is ready for sex, only for a few evenings. And it also happens that a sponsor can date a girl for several months and only then move on to intimacy.

Other partners

If he finds out that a girl has other men - especially his competitors or business colleagues - this can infuriate him, and the girl will lose her sponsor.

However, not all sponsors are so strict - they may not accept the girl’s relationship with other sponsors, but at the same time they will not mind the fact that she built a relationship with an ordinary guy.

One way or another, all the little things in the “sponsor-kept woman” relationship should be discussed initially.

Breakup

A relationship with a sponsor cannot last forever - a man may simply “give up” or get tired of a particular girl. Therefore, in order not to be left on the sidelines, the kept woman must grow - get an education or build a business while she has the opportunity.

Other useful articles

How to behave on a first date with a kept woman: 5 tips for sponsors

The first date is decisive. It is this that will create a general impression of each other and help you understand whether you are suitable...

Sponsorship and charity are the main financial support for sports, cultural and other events. When a company finances an event, in order to determine taxation, it is necessary to know exactly what type of assistance is provided: sponsorship or charity. It all depends on the purpose for which the funding is being used: advertising or not. Let's consider these nuances in more detail.

Who is a sponsor? Based on clause 9 of Art. 3 Federal Law 38-FZ dated March 13, 2006, a sponsor is a person who provides or provides funds for the organization and conduct of a sports, cultural and other event, for the creation and broadcast of a television or radio program, or the creation or use of another result of creative activity.

A prerequisite for sponsorship is sponsorship advertising, i.e. a company or other person that has received sponsorship funds is required to mention the sponsor in advertising (Clause 10, Article 3 of Law No. 38-FZ).
Thus, sponsorship can be paid. Those. the sponsor, for its part, provides financial support, and the sponsored person is obliged to disseminate information about him, which is advertising, and the sponsor is an advertiser.

Sponsorship advertising, unlike regular advertising, has its own characteristics. The sponsored person disseminates information specifically about the sponsor himself, and not about his product (goods, services). Moreover, the advertiser can choose any way to indicate his participation in the event. If the advertisement mentions a product or trademark, then such advertising does not fall under the designation of sponsorship.
The sponsor is not involved in the regulation and control of advertising campaign, since its purpose is to host an event, not distribute advertising. Nevertheless, the sponsor can choose options for distributing information about him: on banners, streamers, light displays, mention on television or radio, etc. The sponsor has the right to indicate the information disseminated about him: only the name of his company or plus his emblem or trademark.

What documents do I need to submit for sponsorship?

The relationship between the sponsor and the sponsored on a reimbursable basis is regulated by Chapter 39 of the Civil Code of the Russian Federation. Moreover, the sponsor is the customer advertising services, and sponsored is the performer. Therefore, in a sponsorship agreement, the sponsor’s responsibilities include financing the event, and the sponsored person’s responsibilities include advertising about the sponsor. The sponsorship agreement contains the following information:
- place and time of the event;
- a condition on mentioning the organization as a sponsor, including the placement of a trademark, logo, emblem;
- location of information;
- duration of the promotion;
- method of advertising distribution: visual information (leaflets, flyers, banners, etc.), advertisements in the media;
- method of providing assistance: transfer of assistance by the sponsor in cash or in kind.

The contract must indicate how the provision of services will be confirmed. Most often, in confirmation of the service, an acceptance certificate is used with the attachment of supporting documents: on-air certificates, mock-ups of banners or streamers, copies of leaflets, etc. The transfer of assistance by the sponsor can be confirmed by a payment order or a cash register receipt and a cash receipt order, as well as an act acceptance and delivery or delivery note when transferring property.

Taxation of sponsorship by the sponsored party.

Features of VAT accounting.

Sponsorship is subject to VAT on the basis of paragraphs. 1 clause 1 art. 146 of the Tax Code, as a paid provision of services. Most often, sponsorship is transferred in advance before the event. The moment of accrual of VAT on advances received is the day of receipt of sponsorship in the form of an advance payment (clause 2, clause 1, article 167 of the Tax Code of the Russian Federation). VAT on prepayment is calculated at the calculated rate of 18/118.

After completion of the event, the contractor again determines the tax base for VAT in the period of provision of services and calculates the amount of tax at the regular rate. At the same time, the prepayment amount is accepted for deduction. In addition, VAT related to the supplier providing advertising services is also deductible.

Income tax on the sponsored party.

If an organization uses the accrual method when calculating income tax, then sponsorship assistance transferred in advance is not the income of the recipient (clause 1, clause 1, article 251 of the Tax Code of the Russian Federation). The moment of receiving income from sponsorship is the date of sale of services (clause 3 of Article 271 of the Tax Code of the Russian Federation).

Thus, the determination of income tax occurs at the recipient at the time of signing the act of provision of services. In addition, expenses related to the provision of advertising services are included in expenses (Article 252 of the Tax Code of the Russian Federation).

Example 1.

Performer LLC plans to hold a sporting event. He finds a sponsor, which is Advertiser LLC. Based on the agreement concluded between the parties, the sponsor undertakes to provide assistance in the amount of RUB 1,770,000. (including VAT 270,000 rubles), and the advertiser, for its part, disseminates information about the sponsor by broadcasting television and radio programs, and by placing information on billboards at the stadium. The sponsor provides financial assistance by transferring it to the advertiser's bank account in the form of a 100% prepayment. Services for advertising about the sponsor from suppliers amounted to 424,800 rubles. (including VAT 64,800 rubles), services for organizing the competition – 1,168,200 rubles. (including VAT RUB 178,200). All transactions have supporting documents.

How to record sponsorship from a sponsored party?

1. Advance payment received from the sponsor

D-t 51 K-t 62-2 = 1,770,000 rub.

2. VAT on advances received is reflected

D-t 62-2 (76av) K-t 68 = 270,000 rubles (1,770,000 * 18/118)

3. We reflect the accrual of income at the time of signing the acceptance certificate for services provided

D-t 62-1 K-t 90.91 = 1,500,000 (1,770,000 – 270,000)

D-t 90, 91 K-t 68 = 270,000 rub.

5. The contractor takes into account the costs of organizing the event

Dt 20, 23, 26, 44, etc. Kit 60, 76 = 1,350,000 rub. (424 800-64 800 + 1168 200- 178 200)

6. VAT on services received is reflected

D-t 19 K-t 60.76 = 243,000 rub. (64,800+178,200 rub.)

7. The deduction of VAT from the services of advertising providers and from prepayment in the total amount of 513,000 rubles is reflected. Incl.

D-t 68 K-t 19 = 243,000 - accepted for deduction of input VAT from the services of advertising providers

D-t 68 K-t 62-2(76av) = 270,000 rub. – accepted for deduction of VAT on prepayment

8. D-t 62-2 K-t 62-1 = 1,770,000 rub. – prepayment is written off at the time of signing the act

Taxation of the sponsor

Income tax: accounting features.

In accordance with paragraphs. 28 clause 1 art. 264 of the Tax Code of the Russian Federation, sponsorship is reflected as part of other expenses (letters of the Ministry of Finance of the Russian Federation No. 03-11-04/2/58 dated 03.27.08 and No. 03-03-04/2/201 dated 09.05.06).

Sponsor's expenses may be non-standardized and standardized (letter of the Department of Tax Administration for Moscow dated July 19, 2004 No. 21-09/47989). It all depends on the terms of the contract.

Expenses that are included in the sponsor's other expenses in full:

Expenses on advertising through the media (ads in newspapers, magazines, broadcasts on radio and television, etc.) and through telecommunication networks (letter of the Ministry of Finance of the Russian Federation No. 03-03-04/2/201 dated 09/05/06);
- Manufacturing costs outdoor advertising, incl. lighting, advertising stands and billboards;
- Costs for the production of printed advertising publications: brochures and catalogs, which contain information about goods, works, services, trademarks and service marks or about the organization itself.
Normalized expenses for profit tax purposes are recognized in the amount of no more than 1% of the proceeds from the sale of the sponsor's activities. These include:
- expenses for the production or purchase of prizes for presentation during the event.
- expenses associated with mentioning the sponsor verbally or by depicting his trademark on sports equipment, athletes’ uniforms during sports competitions (letter of the Ministry of Finance of the Russian Federation dated March 27, 2008 No. 03-11-04/2/58);
- other types of advertising that are not classified as non-standardized.

If the act of provision of services for advertising indicates only the total amount for sponsorship without deciphering the costs, and the contract stipulated that advertising costs can be either standardized or non-standardized, then the entire amount of costs should be reflected in the form of standardized expenses.

What documents confirm advertising expenses about the sponsor? These must be expenses that are directly attributable to the sponsoring company. For example, analytical calculations, marketing research, order from the manager to conduct an advertising campaign, etc.

If the sponsor uses the accrual method of determining revenue, then the amount included in expenses financial assistance included in the period in which they were produced. This is confirmed by the date of the service acceptance certificate or after promotional event(clause 1 of article 272 of the Tax Code of the Russian Federation).

Sponsor's value added tax

When receiving an advance (meaning paid sponsorship) in cash, the sponsored person issues an invoice for this amount, on the basis of which the sponsor has the right to accept VAT for deduction (clause 12 of Article 171 of the Tax Code of the Russian Federation). In this case, it is necessary that the sponsor's confirmation meets several conditions:

The advance must be provided for in the contract;
- the sponsor must have a payment document in hand for the transfer of funds as an advance payment (clause 9 of Article 172 of the Tax Code of the Russian Federation).

When transferring sponsorship in the form of property, according to the Ministry of Finance, the deduction of VAT from the prepayment is illegal, since the customer does not have a payment order (letter No. 03-07-15/39 dated 03/06/09).

In arbitration practice, there are cases when VAT on prepayment in non-cash form is also legal (Resolution of the Ural District No. F09-5136/11 dated 09.14.11).

After completing the documents on the final performance of the service (signing the act of provision of services) in the presence of an invoice, VAT is accepted for deduction (clause 1 of Article 172 of the Tax Code of the Russian Federation). At the same moment, VAT on the prepayment must be restored (clause 3, clause 3, article 170 of the Tax Code of the Russian Federation).

In what amount can VAT be deducted: in full or according to the standard? Arbitration practice assesses the situation differently. Some believe that VAT is accepted only according to the standard, referring to paragraph. 2 clause 7 art. 171 of the Tax Code of the Russian Federation and letter of the Ministry of Finance of the Russian Federation No. 03-07-11/285 dated 06.11.09 (resolution of the Ural District No. F09-746/06-S2 dated 20.02.06).

Others support taxpayers, citing the fact that clause 7 of Art. 171 of the Tax Code of the Russian Federation relates only to a certain type expenses: travel and entertainment expenses. For other types of expenses, standards are not provided for by law. Referring to this circumstance, VAT on advertising expenses can be deducted in full, which is proven by Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation No. 2604/10 dated 07/06/10.
The topic of deducting VAT from advances for sponsorship is a problematic one, and disputes with officials most likely cannot be avoided.

Example 2.

Let's take the conditions of example 1. The sponsor transfers the entire amount as an advance payment. The contractor issues an invoice for the advance payment and, based on it, the sponsor makes the following entry:

D-t 91 K-t 51 = 1,770,000 rubles. – sponsorship was transferred from the current account

D-t 68 K-t 76-av = 270,000 rub. – accepted input VAT on advance payment

After signing the act of services rendered, the sponsor makes the following entries:

D-t 99 K-t 68 = 270,000 rub. – VAT is charged on sponsorship services.

D-t 76-av K-t 68 = 270,000 rub. – VAT refunded on advance payment

Transfer of sponsorship of finished products or goods

In practice, the sponsor often provides assistance not with money, but with property or goods. In this case, in addition to other documents, the parties enter into an agreement to offset counter-obligations. Such an agreement represents operations for the sale of: goods from the sponsor and advertising services from the sponsored party.

VAT from the sponsor

VAT is accrued by the sponsor on the date of shipment of goods (clause 1, clause 1, article 167 of the Tax Code of the Russian Federation). The tax base for VAT is the amount of this shipment itself (clause 2 of Article 154 of the Tax Code of the Russian Federation). VAT deduction from the sponsored party based on the invoice is accepted according to the general rules.

Sponsor's income tax

The transfer of finished products as sponsorship is taken into account as a tax base for income tax. Revenue is considered to be revenue from ordinary sales (excluding VAT) and is reflected in income at the time of shipment (clause 3 of Article 271 of the Tax Code of the Russian Federation).

If income is received in kind, its size is determined based on the transaction price. Simply put, sponsorship income is income calculated by regular price sales of finished products without VAT (clauses 4 and 6 of Article 274 of the Tax Code of the Russian Federation). Income may be reduced by the amount of expenses associated with the sale of these products.

Example 3

The organization produces cars and is a rally sponsor. In the form of sponsorship is transferred finished products- cars in the amount of 3 pieces. The cost of cars is 1,062,000 rubles, incl. VAT 162,000 rubles. The performer disseminates information about the sponsor on television and on billboards during the rally. The cost of one car is 250,000 rubles. The cost of cars is determined in the contract between the parties and is equal to their selling price (300,000 rubles). Cars are handed over in the month of the event.

We reflect income from the sponsor

D-t 62 K-t 90 = 1062,000 – sales of cars are reflected

D-t 90 K-t 68 = 162,000 VAT charged on transferred vehicles

D-t 20, 23, 25, 26, 44 K-t 60, 76 - the costs for the purchase of spare parts for cars and
other costs associated with the production of automobiles

D-t 90 K-t 20 = 750,000 rubles (250,000 * 3) – the cost of cars is determined

Thus, in the tax accounting of the sponsor, the taxable base for profit will be calculated as follows:

1062,000 – 162,000 – 750,000 = 150,000 rubles.

Sponsorship and charity: what is the difference?

The law does not prohibit sponsorship provided free of charge, i.e. without counter obligations. Sponsorship can be provided free of charge only for certain events defined in clause 9 of Art. 3 of Law No. 38-FZ.

But gratuitous assistance is not always charitable, but only if it is provided to a non-profit organization or individual for the purposes specified in paragraph 1 of Art. 2 of Law No. 135-FZ. If the recipients of sponsorship are commercial organizations, political parties, movements and others, then sponsorship will not be considered charitable (clause 2 of article 2 of Law No. 135-FZ). In case of gratuitous sponsorship for such purposes, gratuitous sponsorship takes place.

Taxation of charity and gratuitous sponsorship.

Income tax.

Expenses in the form of charity through the transfer of property or targeted funds non-profit organizations they do not participate in determining the taxable base for income tax (clauses 16 and 34 of Article 270 of the Tax Code of the Russian Federation), since the purpose of such operations is not to generate income (clause 1 of Article 252 of the Tax Code of the Russian Federation). Thus, for the sponsor, both charitable and gratuitous sponsorship assistance do not reduce taxable income.

Features of VAT accounting.

Based on paragraphs. 12 clause 3 art. 149 of the Tax Code of the Russian Federation, transactions for the gratuitous transfer of goods (except for excisable ones), performance of work, provision of services, transfer of property rights for the purposes of charitable activities are not subject to VAT if assistance is provided for the purposes specified in Art. 2 of Law No. 135-FZ.
In addition, for charitable organization supporting documents must be submitted. Otherwise, charitable assistance may be questioned by tax authorities and subject to VAT.

Thus, to confirm charity it is necessary:

Confirm the charitable nature of the event;
-provide supporting documents.

Documents confirming charity are:

Agreements for the gratuitous transfer of goods, performance of work, provision of services as part of the provision of charitable activities;
- Copies of documents confirming registration of the transferred property or funds with the recipient of assistance;
- Acts or similar documents indicating the intended use of goods, works, services received as charity.

It should be borne in mind that in the case of providing gratuitous sponsorship that is not charity, the sale of goods for these purposes is subject to VAT (Article 146 of the Tax Code of the Russian Federation). If they are transmitted cash, then such expenses are not subject to VAT (clause 1, clause 3, article 39 and clause 1, clause 2, article 146 of the Tax Code of the Russian Federation).

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