Donation agreement. Sample agreement for donating property to a budgetary institution Form of agreement for donating funds to a budgetary institution

Money educational institution for certain purposes Gr. , passport: series, No., issued, residing at: , hereinafter referred to as “ Donor", on the one hand, and in the person acting on the basis of, hereinafter referred to as " donee", on the other hand, hereinafter referred to as the "Parties", have entered into this agreement, hereinafter " Agreement”, about the following:

1. THE SUBJECT OF THE AGREEMENT

1.1. The Donor undertakes, on a voluntary basis, to transfer free of charge to the Donee the ownership of funds for the purposes specified in this Agreement (hereinafter referred to as the Agreement) Donation in the amount of: rubles. Educational institution has the right to attract additional financial resources through voluntary donations and targeted contributions from individuals or legal entities, including foreign ones.

1.2. The donation is transferred into the ownership of the Donee for the following purposes:

1.2.1. Operation and development of the Educational Institution;

1.2.2. Implementation of the educational process;

1.2.3. Interior arrangement;

1.2.4. Carrying out repair work;

1.2.5. Purchasing household items;

1.2.7. Ensuring the safety of preschool educational institutions;

1.2.8. Development of subject-development environment;

1.2.6 other purposes.

1.3. Specified in clause 1.2. purposes of use Donations correspond to the purposes of charitable activities defined in Article 2 Federal Law No. 135-FZ of August 11, 1995 “On charitable activities and charitable organizations.”

2. RIGHTS AND OBLIGATIONS OF THE PARTIES

2.1. The Donor transfers the Donation to the Donee's current account within days from the date of signing this Agreement.

2.2. The recipient has the right to refuse it at any time before transferring the Donation. The Donee's refusal to make a Donation must be made within writing. In this case, this Agreement is considered terminated from the moment the Donor receives a written refusal.

2.3. The Donee is obliged to use the Donation exclusively for the purposes specified in clause 1.2. actual agreement. In accordance with clause 3 of Article 582 of the Civil Code of the Russian Federation, the recipient is obliged to keep separate records of all transactions involving the use of the Donation. He is obliged to provide the Donor with a written report on the use of the Donation, and also give the Donor the opportunity to get acquainted with the financial, accounting and other documentation confirming the intended use of the Donation.

2.4. If the use of the Donation in accordance with the purposes specified in clause 1.2 of this Agreement becomes impossible due to changed circumstances, then the Donation may be used by the Donee for other purposes only with the written consent of the Donor.

3. RESPONSIBILITY OF THE DONEE

3.1. The use of the Donation or its part is not in accordance with those specified in clause 1.2. purposes of this agreement leads to the cancellation of the donation agreement. In case of cancellation of the donation agreement, the Donee is obliged to return the Donation to the Donor.

4. OTHER CONDITIONS

4.1. This agreement comes into force from the moment it is signed by the parties.

4.2. All disputes arising from this Agreement will, if possible, be resolved by the parties through negotiations and resolved in the manner determined by civil procedural legislation RF.

By donation, civil law understands a thing or right that is donated (transferred for use) to other persons. The important point is the purpose of the donation. It is defined by law as generally useful.

It is important to understand that the article describes the most basic situations and does not take into account a number of technical issues. To solve exactly your problem, get legal advice for housing issues by calling hotlines:

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General purpose must be understood in such a way that the donated item and rights will be used by a sufficiently wide range of people and will benefit them:

Social support for a wide range of citizens.
Rehabilitation activities for the wards of any organization, without listing persons by name.
Assistance to persons who have suffered as a result of natural natural Disasters or disasters.
Assistance to activities in the field of education, science, culture, art.
Assistance in the maintenance and improvement of territories that play an important role in areas of social life, are historical and cultural monuments, natural monuments.

Who can do donation:

individual;
entity, including commercial and non-profit organizations.

Who is speaking? addressee:

individuals;
institutions and organizations in various fields (medicine, education, social sphere, religious, charitable, cultural, etc.);
non-profit organizations;
subjects civil law. This is the state, constituent entities of the Russian Federation, municipalities.

The law defines donations as things or rights. These include:

Movable and real estate.
Cash.
Personal items.
Houseware.

The donor has the right to establish restrictions on use the gift transferred to him, that is, to determine for what specific purpose it will be used.

Donation and charity: what's the difference?

Despite the similarity of concepts in the legal field, they are quite different:

The main difference between a victim is his gratuitousness. If a citizen received something else in return for what was donated, then the transaction is considered compensated and cannot be equated to a sacrifice. Charity is not always provided free of charge.
Recipients of charity assistance are already enough. These cannot include religious and political organizations, or the state.
At the same time, the range of what can be transmitted to preferential terms for charitable activities it is quite broader. It includes various services and works.

Donation agreement

Donation agreement is a private situation and is regulated. According to it, the victim in most cases becomes the subject of an oral agreement and personal transfer of the gift. There are 3 important exceptions, requiring written documentation:

A legal entity acts as a donor, and the amount exceeds 3 thousand rubles.
The donation will be carried out in the future, but in the present there is only an agreement about it.
If real estate is transferred as a gift, then there must be state registration new owner.

The legislation does not impose special requirements on the donation agreement. It repeats the standard sample of contracts (you can view and download here:) and displays:

Subject components of the transaction: donor, receiving party, passport data (information about the organization) of the parties.
Subject: Describes a sacrifice given as a gift.
Conditions of transfer: when and how the donation is transferred, what documents accompany the process (transfer of ownership, receipt paper).
Control: the purposes of use, timing, and reporting procedures for the use of the victim are determined.
Conditions for changes and termination of the transaction.
Date of signing, details and signatures (for organizations also seals) of the parties.

How is it different from a gift agreement?

The main difference between donation and gift agreements is that the first contains terms of use of the gift if it is transferred to a citizen. If there is no such clause in the document, it is recognized as a gift agreement.

If the victim is transferred to a legal entity, then the contract may not contain this clause, but the gift must be used for its intended purpose. For example, a passenger bus transferred under a donation agreement to kindergarten should be used to transport children, not food.

Another important point is related to taxation. Victim not taxable as opposed to a gift:

if the donation is made by an organization, then it is obliged to calculate and;
If a gift occurs between individuals, then the recipient pays tax on the gift. This occurs by declaring the gift as income;
If an individual donates to an organization, the latter pays tax based on the value of the gift.

Donation between legal entities prohibited by law.

Example

A local agricultural organization wants to donate building materials to the budgetary institution Rural School. Conclude a gift agreement prohibits the law, so the director of the agricultural enterprise decides arrange a gift as a donation and determines the purpose of using materials to carry out repairs on school premises.

The donor sets the period for using the gift within a calendar year and approves the reporting period for work performed after a year. Construction materials are transferred to the school, whose director hires a team of workers and carries out redecorating several classrooms. The results of the repairs are recorded and provided to the agricultural enterprise as evidence of the use of the victim for the specified purposes.

That same year, one of the former students, who has become an influential businessman, wants to donate a minibus to the school to transport children. A year earlier educational organization received a bus through the district program and does not need another vehicle.

The school principal and the businessman come to an agreement that former student does not insist on using a car and agrees. The donation agreement will allow the school to sell a minibus and use the proceeds to reconstruct an outdoor sports ground. After transferring the car into the ownership of the school, the organization pays tax on it, but the funds after the sale and payment of the tax are enough for a new sports ground.

Donation procedure

The procedures depend on the form of the donation and the need to conclude a written agreement. The procedure for accepting and making a voluntary sacrifice is contained in.

First of all, only voluntary donations, that is, transferred without external influence, threats, exchange, etc. If organizations accept donations, this is reflected in their documentation in the “Procedure for Making Donations.” This document reflects the purposes for which donations are collected, the timing of the collection and use of collected funds, the conditions and forms of reporting to donors. It's kind of open contract, which any donor can familiarize themselves with and decide to transfer a gift.

Collection of donations can be done using special devices. This donation boxes. They're in mandatory contain:

information about the collection, its procedures and a link to documentation;
a seal that seals the box from illegal intrusion;
collection time and end date.

The installation of boxes is carried out by agreement with the heads of institutions at their location.

After the end of the collection period, the box is opened by a special authorized commission, which must consist of at least 3 people. An act on the autopsy is drawn up, which states:

Time and place of autopsy.
Persons present.
The collected amount of funds.

The received gifts are transferred to the cash desk of the organization involved in the collection, and then credited to its bank account.

If sacrifice occurs in person, then the donor addresses the person/organization for whose benefit he wishes to make a donation. The terms of the donation are discussed in a personal conversation and, when agreements are reached, are enshrined in the agreement, the form of which was given earlier.

Required:

passport, if the party to the transaction is an individual;
title documents, if the participant is a legal entity;
documents for the donation, which confirm that the owner is truly authorized to dispose of it.

If money is the sacrifice, then also an agreement is concluded. According to it, funds can be transferred in cash, which is confirmed by a receipt, or credited to a bank account using the specified details.

Legislation does not require notarization deals. If the victim was real estate, then you must contact the Registration Chamber to take ownership. Required:

donation agreement;
ownership of the object;
identification document;
application for transfer of rights and acceptance certificate;
payment state duty for registration.

Cancellation of the donation agreement

Like any contract, a donation agreement can be canceled. For this, one condition is sufficient: failure by the recipient to comply with the prescribed conditions for using the gift or a significant violation of these conditions.

The legislation does not provide for automatic cancellation of the contract in in this case. The donor has the right to demand cancellation of the agreement. It happens V judicial procedure according to the claim.

The task of the court is to determine the extent to which the recipient deviates from the terms of use of the received gift and make a decision to cancel the agreement or leave it in force. The court will also determine the intentionality of the donee’s actions.

If the decision to cancel the agreement is made, the recipient party will have to return the previously transferred property or money to the donor.

Conclusion

A donation is a special case of donation, but has a number of differences from it in terms of subject composition and goals. Similar differences exist between sacrifice and charity.
The transfer of some donations by law must be accompanied by an agreement, one of the clauses of which contains clearly stated purposes for using the funds or property received.
There are different donation procedures, which are established depending on the size, type and recipient of the gifts.
The agreement can be canceled in a situation where the recipient does not fulfill the terms of the agreement regarding the purpose of the gift.

The most popular question and answer regarding donation

Question: My mother was saved from death in one of the hospitals in our city. In gratitude, he brought the head doctor a substantial cash gift and asked him to use it for the needs of the hospital. The doctor refused to accept him, citing illegality. Whether there is a legal ways thank the doctors?

Answer: We recommend that you draw up money donation agreement budgetary institution . Please note that in such an agreement you need to specify the purpose of the donation, that is, what you are transferring the funds for. This could be the purchase of medicines, equipment, repairs, etc. Based on the results of using the money, the management will report to you, and will also not have problems with the law.

List of laws

Samples of applications and forms

You will need the following sample documents.

The page shows, current in 2019, A form of agreement for the charitable donation of funds without specifying their intended use, concluded between an individual and a legal entity. You can download it at any time in .doc, .rtf or .pdf format; the document file size is 8.7 kb.

Subject of the agreement
The procedure and conditions for the transfer of donations
Confidentiality
Dispute Resolution
Contract time
Final provisions
Addresses and bank details of the parties
Signatures of the parties

AGREEMENT FOR CHARITABLE DONATION OF funds without specifying their intended use

G. _______________

"_____" _______________ 2016

Citizen ______________________________, passport: series __________, No. __________, issued by ____________________, residing at the address: ______________________________, hereinafter referred to as “ Donor", on the one hand, and ______________________________ represented by ______________________________, acting on the basis of ______________________________, hereinafter referred to as " donee", on the other hand, hereinafter referred to as the "Parties", have entered into this agreement, hereinafter the "Agreement", as follows:

1. THE SUBJECT OF THE AGREEMENT

1.1. This Agreement in accordance with Article 428 Civil Code Russian Federation is a contract of adhesion. The standard form of this Agreement has been approved general meeting founders of “____________________” (Minutes No.__________ dated “_____” _______________2016).

1.2. In accordance with this Agreement, the Donor undertakes, as a voluntary donation, to transfer funds free of charge to the Donee in the amount of (hereinafter referred to as the Charitable Donation).

1.3. The Donor transfers the Charitable Donation into the ownership of the Done, for use and expenditure by the Done, for the purposes provided for by the Charity Program “______________________________”.

2. PROCEDURE AND CONDITIONS FOR TRANSFER OF DONATION

2.1. The donor transfers funds in the amount specified in clause 1.2. of the Agreement at a time and in full, to the Donee’s current account, within __________ days from the date of signing this Agreement, or transfers them to the Donee personally upon signing. In case of transfer of a Charitable donation in cash, the Donee is obliged to issue to the Donor a document that meets the requirements of the legislation of the Russian Federation, confirming the fact of receipt of cash.

2.2. The Donor may transfer or transfer a Charitable Donation without signing the Agreement, in which case his actions will be considered acceptance of this Agreement. In the case of transferring a donation without signing an Agreement, the Donor indicates in the purpose of payment: bank details and TIN of the Donee, the name of the Agreement, as well as his full name and is obliged to send to the known addresses of the Donee, a notification of the donation made. The donor may remain anonymous provided he transfers an amount not exceeding __________ rubles.

2.3. Funds are considered transferred to the Done from the moment they are credited to the Donee’s current account or the Donor receives an order to accept a Charitable donation.

3. PRIVACY

3.1. The terms of this Agreement and additional agreements it is confidential and not subject to disclosure.

4. DISPUTE RESOLUTION

4.1. All disputes and disagreements that may arise between the Parties on issues not reflected in the text of this Agreement will be resolved by the Parties through negotiations.

4.2. If controversial issues are not resolved during negotiations, all disputes are resolved in the manner established by the current legislation of the Russian Federation.

5. DURATION OF THE AGREEMENT

5.1. This Agreement comes into force from the moment it is signed and/or at the time the Donor performs the actions specified in the Agreement and is valid until the Parties fully fulfill their obligations in accordance with the terms of the Agreement.

6. FINAL PROVISIONS

6.1. The Donor has no right to demand the return of the Charitable Donation.

6.2. The recipient has the right to refuse a Charitable Donation at any time in the cases provided for in the Agreement and without giving reasons.

6.3. In all other respects that are not provided for in this Agreement, the Parties are guided by the current legislation of the Russian Federation.

6.4. The Agreement is drawn up in Russian in two authentic copies, one for each of the Parties. If the Donor joins the Agreement, the signed Agreement must be sent or given to the Donee in any way convenient for the Donor.

7. ADDRESSES AND BANK DETAILS OF THE PARTIES

Donor Registration address:________________________________________ Postal address:________________________________________ Passport series, number:____________________ Issued by:________________________________________ When issued:_______________ Contact phone number:____________________

donee Legal address:________________________________________ Postal address:________________________________________ INN/KPP:______________________________ Telephone/fax:____________________ Current account:______________________________ Bank name:______________________________ Correspondent account:______________________________ BIC:____________________

8. SIGNATURES OF THE PARTIES

Donor _________________

The donee _________________

Type: Gift agreement, donations

The donation agreement as a type of civil transaction is regulated primarily by Art. 582 “Donation” of the Civil Code of the Russian Federation ( Civil Code of the Russian Federation). A donation is considered a type of donation of a thing and, with a number of reservations, falls under the scope of Chapter. 32 of the Civil Code of the Russian Federation “Donation”.

For your information

A donation to a budgetary institution differs from a regular gift in that the donor has socially useful purpose. In relation to this type of legal relationship, Art. 582 of the Civil Code of the Russian Federation uses the category “general benefit”.

There is no clear opinion regarding the possibility of donating verbally.

Budgetary organizations are developing sample forms donation agreements for various occasions. Articles 160-161 of the Civil Code of the Russian Federation on simple written form do not require special formalities: it is enough that the document contains a reference to the identity of its parties, their signatures and a description of what is being transferred. In case of "voluntary-compulsory" for donations, educational and medical institutions usually prepare standard forms for several sentences with three dashes for the amount, full name and signature.

For accounting purposes of a budgetary institution, written documentation of a charitable donation is required. For this purpose, receipt orders are usually used.

Features of a donation agreement to a budgetary institution

Legal relations arising from a donation agreement to a budgetary institution are specific. They must be distinguished from gifts, sponsorships or donations to a charitable organization or individual.

Attention

Main distinctive features donation agreements have a socially useful purpose and subject composition.

The charitable organization annually submits to the registration authority activity report with data on how the donation was spent. Budgetary organizations are only recommended to include information about intended use donations (form No. 6).

Special conditions regarding the use of the donation may be provided for grant projects. A grant is a transfer of money/property under special conditions:

the transfer is irrevocable and free of charge;
grantor - an individual or a non-profit structure;
the purpose of using property/funds is to implement predetermined programs in the humanitarian field or conduct specific research;
a detailed report to the grantor on the use of the grant;
mandatory separate accounting of income/expenses within the grant;
establishing a detailed procedure and timing for using the grant.

For your information

A regular donation agreement may provide for an obligation budgetary organization provide the donor with a report on the expenditure of the donation. IN last years this is part of normal contractual practice. True, donation agreements rarely stipulate the consequences of failure to submit such reports.

A budget organization accepting a donation for a specific purpose must maintain separate accounting transactions for spending/using donations (Part 3 of Article 582 of the Civil Code of the Russian Federation). According to the Tax Code of the Russian Federation (Tax Code Russian Federation), donations are not included in the taxable base for calculating income. Finances provided to budgetary organizations as donations are targeted revenues and not subject to taxation.

If it is impossible to use the property donated by the donor in accordance with the intended purpose specified in the agreement, it can be used for other purposes. with the consent of the donor(Part 4 of Article 582 of the Civil Code). In the event of the death of a citizen or liquidation of the legal entity - the donor, permission to change the intended purpose of the donated property should be sought from the court. Although this is not stipulated in the Civil Code, a budget organization should go to court to change the method of using property in cases where:

the donor unreasonably refuses to change the method of using the donated property;
avoids answering, for example, does not respond to letters;
his whereabouts are unknown.

Grounds and procedure for canceling a donation to a budgetary institution

The essence of donation is its social utility. That's why misuse donated funds/property was introduced by the legislator as grounds for cancellation of this agreement(Part 5 of Article 582 of the Civil Code).

It is worth considering that “cancellation” is a narrow concept. There are other ways to return what you donated, for example invalidate the transaction on the grounds specified in § 2 ch. 9 others 4 Civil Code of the Russian Federation. The basis may be:

imaginary or pretense (v. 170);
committed by a donor who is incompetent (Article 171), minor (Article 172) or does not understand his actions (Article 177),
a legal entity in conflict with the statutory purposes (Article 173);
making a donation out of error (Article 178), under the influence of threat or deception (Article 179).

Attention

Since Art. 581 of the Civil Code of the Russian Federation does not apply to the legal successors of the donor; the basis for terminating the obligation to donate for the future is the death of the individual who promised or the reorganization of the legal entity. This fact has been confirmed by judicial practice.

By virtue of Part 6 of Art. 582 of the Civil Code of the Russian Federation, donations are not subject to Art. 578 Civil Code of the Russian Federation. To justify the cancellation of the donation, the benefactor cannot refer on an attempt on the life of the donor or his relatives by a representative/manager/employee of a budgetary institution. As intended by the legislator, the commission of unseemly actions by one of the beneficiaries regarding the donor should not deprive other beneficiaries of the opportunity to use the donation.

Grounds for canceling a donation in accordance with Part 5 of Art. 582 Civil Codes may be contractual and non-contractual. In the first case, the agreement contains conditions on the procedure, methods, and timing of the use of the donation by the budgetary institution. Their violation, according to Part 2 of Art. 450 of the Civil Code of the Russian Federation, can be regarded as a significant violation of the transaction, giving grounds to terminate the contract.

In the second case, there are no conditions in the contract about how the donation will be used. A dissatisfied donor may refer to the general norms of the Civil Code of the Russian Federation on the obligations of the parties civil legal relations act reasonably and in good faith (Article 1) and the rules on donations (Article 582 of the Civil Code of the Russian Federation). To justify the cancellation of the contract can be used sectoral or departmental norms, as well as local regulations of the budgetary organization: constituent documentation, regulations on the procedure for using the donation (if approved).

Procedure for canceling a donation due to misuse of transferred property/money of the Civil Code not specified. However, it is obvious that a budgetary institution that misused a donation is unlikely to recognize this fact. In this case, the donor should go to court.

If the donor is an individual, the matter is within the jurisdiction of the court general jurisdiction; if the organization is arbitration court. In addition to the requirement to cancel the donation agreement, the agreement may also contain a vindication requirement - to confiscate property in kind from a budgetary institution for its transfer to the donor or to return the funds.

In accordance with the law, an individual or legal entity can donate property, things or funds to a budgetary institution. It is recommended that such transactions be documented. Donations are tax deductible. A well-written form will allow the organization to avoid problems with tax office. At the end of the article you can download a sample agreement for donating funds to a budgetary institution.

To understand in what cases a donation agreement to a budgetary institution is relevant, you need to consider the definitions of the concepts used.

A budgetary institution is an organization that:

created a separate entity or directly by the state;
provides services or performs work in the field of education, healthcare, science, culture, sports, social support and so on;
does not make a profit from its activities.

The definition of a budgetary institution is given in Law No. 7-FZ “On non-profit organizations" dated January 12, 1996. It refers to organizations whose activities are aimed at providing social services. The law gives them the right to accept donations both for specific purposes and for current needs.

Let us pay attention to Article 582 of the Civil Code. According to it, a donation is the transfer of property or rights for purposes beneficial to society. Individuals and organizations can act as donors.

Important! The key feature of a donation, as in the case of a gift, is gratuitousness.

The institution has the right to either accept the donated funds or refuse them. To receive money, you do not need to obtain permission from regulatory authorities. To transfer funds, the donor can come to the administration or find out from the media the organization’s current account. If desired, he may not disclose his personal data.

What does the contract form look like?

The law does not provide a single form for the donation agreement. It is compiled according to general rules for business documents.

The name of the form is indicated first. The introductory part indicates the place (city) and date of signing. Next, enter the details of the parties. In the case of a donation, one of them is the donor, the other is the recipient. The main text is compiled according to the following plan:

Subject of the agreement. In this case it is gratuitous transfer funds for certain generally beneficial purposes.
Rights and obligations.
Responsibility. The donation agreement provides that the property or funds will be used for the purposes specified in the first section. If the donee does not use them for their intended purpose, the transaction may be cancelled. Then he undertakes to return the funds to the donor.
Other conditions. This includes entry into force, number of copies, and so on. Here you can specify the procedure for resolving disputes (which is sometimes distinguished in separate section).
Parties' data. Provide addresses and bank details.
Signatures of the donor and recipient.

In the case of legal entities, the section with details indicates legal address, as well as an address for correspondence. Enter the TIN, KPP, bank name, current account number.

When the donor is an individual, indicate the place of registration, postal address, passport details and contact phone number.

When do you need to document a transaction?

IN general cases The donation agreement can be concluded either orally or in writing. However, in some situations it is necessary to document the transaction.

The donation will be given at a future date.
The donor is a legal entity, and the donated amount exceeds 3,000 rubles.

When the parties decide to formalize the transfer of funds in writing, they need to compose the text correctly. The basic rule is to indicate for what purposes the money is donated. As an example, this could be carrying out repair work, ensuring security, purchasing items and equipment.

How donated funds are transferred

When financial donations are made to an institution, they can be given in two ways:

cash to the accounting department;
transfer to a personal bank account.

In the first case, it is necessary to conclude a written agreement. If the money is transferred to the account, you can do without signing the document. The purpose of the donation will be reflected in the receipt order. This method is suitable when the benefactor wants to remain anonymous.