On September 1, 2011, the Federal Law of 18 July 2011 "On Amendments to Part Two of the Tax Code Russian Federation in terms of improving the taxation of non-commercial organizations and charitable activities.
According to the amendments, in particular, "payment charitable and religious organizations for the treatment of persons who are not them in labor relations, the income received by children left without parental care, from charitable and religious organizations, income in in-kind in the form of food, accommodation and in the form of payment the cost of travel to the place of charitable activities and back, received from charitable activities by volunteers" .
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