The purpose of this resource is not to provide legal advice, but rather to give grantmakers and their advisors an opportunity to access potentially relevant materials in a quick and meaningful way.
For these NGO law resources, we recognize that the legal and regulatory situations are often fluid and interpretations of local law vary. Please be advised that the Council on Foundations and ICNL are not liable for inaccuracies in these resources or accompanying translations. For all other questions related to accuracy of non-legal resources within Country Notes, please contact Brian Kastner.
This report describes the legal framework governing nonprofit organizations also known as non-governmental organizations or NGOs in Russia, and includes translations of legislative provisions relevant for a foundation or advisor undertaking an equivalency determination of a foreign grantee under IRS Revenue Procedure Please direct corrections and comments to Lily Liu. The Russian Federation Russia recognizes many organizational forms of non-governmental, non-commercial organizations NCOs.
These include public organizations, associations unions , and others. This class of NCOs includes foundations, institutions, and autonomous non-commercial organizations. The Federal Law on Public Associations specifically addresses the sub-category of NCOs called "public associations," which consists of public organizations, mass movements, public foundations, public institutions, and other forms.
NCOs pay tax on income generated from their economic activities in the same manner as commercial entities, without any benefits. A gratuitous transfer of property to NCOs for the purpose of implementing their primary statutory activity, and that does not relate to economic activity, is not subject to VAT.
