Sponsorship. Origins and preferences

It is believed that charity in Russia appeared in the time of Baptism. Then people from higher estates at the behest of the heart or to create a positive image helped the cripples, the poor, the sick. For example, already in 1016 Prince Yaroslav opened the first orphanage, where several hundred orphans received help and education. The same ruler introduced sections of the Zemsky and Church chapters, where the main ideas of charity were documented.

Later there appeared such a notion as "patronage", without which remarkable collections of fine works of art created, for example, by the Tretyakov dynasty, would not have been collected in Russia. And the word "sponsor", the first time was uttered in the last years of perestroika, in 1988, at KVN. After that, it firmly entered our life.

It is believed that sponsorship is a somewhat more self-serving manifestation than charity. The sponsor, as a rule, receives a positive advertisement of his person or company for financial injections in the form of mentions, for example, during a speech by a sponsored person. Charity, at the most, is not advertised. In marketing, this is called the "difference in audience coverage."

In the current legislation, the concept of "sponsorship" is disclosed in the normative act of the Federal Law "On Advertising". It was adopted in December 2006 (18 numbers). According to him, the sponsor is a person who has given money or provided their entry in order for the event to be conducted, broadcast or created another result of creative activity. In return, it is mentioned without fail in advertising.

Sponsorship involves some benefits. For example, an individual can receive a tax deduction when paying a personal income tax in the amount listed for needs, for example, physical education of citizens to the relevant organizations (but not more than a quarter of the sponsor's income for the tax period). In addition, there are benefits for VAT and income tax. In order to find out what benefits this or that philanthropist has, you need to familiarize yourself with the tax code (articles 284, 149), as well as with the regulatory act "On Charitable Activities and Charitable Organizations" No. 135-FZ (issued in August 1995).

There are more than enough objects for assistance in accordance with the legislation. You can help disabled people, the unemployed, the poor, those who suffered as a result of various disasters and natural disasters, to protect childhood, motherhood, and others. In the country the help to children's homes is very demanded. More or less provided financial resources and attention are institutions in large cities, while in the outback there is a shortage of toys for children, equipment, funds for repairs and workers. Also such a direction as adaptation of pupils to conditions of real life, help in acquiring skills of family communication and finding a job is very in demand. Here, not only sponsorship is needed, but also a large amount of time that can be spent on children left without parents.