Accounting features of the charitable aid in non- commercial and non-profit organizations

Автори: 
Vysochan O.O.

One of the sources of financing of non-commercial and non-profit organizations is
charity. It can be not only non-commercial and non-profit organizations in the form of
charitable organizations, and other nonprofit organizations for certain needs. Also non-profit
organizations often receive humanitarian aid, extremely common is getting it from abroad.
Recognition received funding for charitable or humanitarian aid is an important prerequisite
for its recognition.
The goal of the research were to identify the main aspects of accounting charitable aid in
non-budget non-profit organizations.
The provision of charity and humanitarian assistance through charitable organizations
or donors. The activities of charitable organizations mostly is to get charity care, with
subsequent distribution to beneficial owners. Humanitarian aid is provided only upon the
occurrence of certain events. Charitable aid may be provided to individuals, businesses,
organizations or institutions not only for certain needs, but also for their further development.
For example, charitable activities in the form of patronage directs charitable activities on the
development of separate spheres of culture, sports, science, etc. so that humanitarian aid hasa
narrower meaning and is part of the charity care as one of its expressions.
Accounting for non-commercial and non-profit organizations charitable aid and
humanitarian aid as its components is carried out using the same accounting and similar
correspondence.
Received charitable aid in non-budget non-budget non-profit organizations is reflected
under the debit of accounts of funds, goods, inventory and other assets in correspondence with
account 48 “Funding target and target revenues”. In the same way and reflects the received
charitable aid, which will be used non-budget non-profit organization for their own needs. Transfer to the acquirer of humanitarian aid in the form of cash and inventory reflected on
the debit of account48 in correspondence with the accounts of accounting of funds, goods,
inventory and other property. Cash and commodity-material assets used in the provision of
statutory activities of the acquirer are recognized purchasers the credit accounts of the
account funds and commodity-material values in correspondence with account 23. At the same
time this amount is reflected under the debit of account 48 and credit accounts 74. Our studies
allow us to conclude that humanitarian aid isa form of charity and should be sent under the
circumstances, the objective needs the consent of the recipients and subject to legal
requirements, that is available only upon the occurrence of certain events. Charitable aid may
be provided to individuals, businesses, organizations or institutions not only for certain needs,
but also for their further development.
Account the reflection of charity and humanitarian aid has no significant differences for
charitable organizations. However, for the purposes of taxation important is the separation of
the target and non-target charitable aid, since the latter is subject to taxation tax on profit.
Also important is the type of nonprofit organization, as individual organizations the amount of
charity care are not income that is exempt from taxation.