Sponsorship.

believed that charitable assistance in Russia appeared during the baptism.Then the people from the higher social classes at the behest of the heart, or to create a positive image have helped cripples, poor and sick.For example, already in 1016 by Prince Yaroslav it opened the first shelter where hundreds of orphans received care and education.The same governor introduced the Zemsky and church charters Forums, which were documented by the main ideas of charity.

Later there was such a thing as a "patronage", without which Russia would not be collected remarkable collection of beautiful works of art by, for example, a dynasty Tretyakov.And the word "sponsor", the first time it was spoken in recent years of perestroika, in 1988, in KVN.Then it become a part of our lives.

believed that sponsorship is a little more selfish manifestation than charity.Sponsor, usually for financial contributions received positive publicity his person or enterprise in the form of references, for example, during some performances sponsored entity.Charity is, at most, not as advertised.In marketing, this is called "the difference in coverage of the audience."

In modern legislation the term "sponsorship" is revealed in the normative act of the Federal Law "On Advertising".He adopted in December 2006 (18 numbers).According to him, the sponsor is the person who gave the money or provide them with entry to the event was held, broadcast or create other results of creative activity.Instead, he referred to a mandatory advertising.

Sponsorship involves some benefits.For example, an individual may receive a tax deduction when you pay tax on the income of individuals in amounts transferred to the needs of, say, physical education to the citizens of the respective organizations (but not more than a quarter of the income a sponsor for a tax period).Besides, there are exemptions on VAT and income tax.To find out what benefits has this or that philanthropist, need to be familiar with the tax code (Articles 284, 149), as well as normative act "On charitable activities and charitable organizations" No. 135-FZ (published in August 1995).

objects to aid in accordance with the law, there is more than enough.You can help the disabled, the unemployed, the poor, the victims of various catastrophes and natural disasters, to protect childhood, motherhood, and others. The latter is very important becausevery popular in the country orphanages.More or less the availability of funding and attention are institutions in major cities, while in the province there is a shortage of toys for children, equipment, repairs and labor.Also very popular is the direction of an adaptation of pupils to real life, to acquire the skills of family communication and finding a job.It is necessary not only sponsorship, but also a large amount of time anyone can spend on the children left without parents.