21.04.09

If a nonprofit organization sells donated property, thus using it for a purpose other than stated in the donation agreement, the organization is obligated to include the price of the donated property - as well as all proceeds received from the sale - as taxable profit.

If a non-profit organization carries out business activity besides what is authorized and maintains separate income and expenses accounts, the expenses other than activity-related costs (in particular, property tax on capital assets used for both types of activity) must be divided between the authorized activity and the business activity according to fiscal periods on an accrual basis from the beginning of the year.

This was established in a Letter of the Ministry of Finance 03-03-06/4/17 dated March 18, 2009.

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Source: Российский налоговый портал