Approaches to Taxation of Non-Profit Organizations in France and Implications for Russia

This paper describes the basic rules as well as some details of tax treatment applicable to non-commercial organizations and their donors in France, assesses problematic issues of their use and identifies the instruments used as part of the tax treatment to reduce the possibilities of abuse and the advisability of adapting them in the Russian tax system. Based on the results of the analysis, proposals are formulated on the improvement of legislation of the Russian Federation in the area of taxation of non-commercial organizations.