THE TAX AND LEGAL STATUS OF NONPROFIT ADVOCACY ORGANIZATIONS IN THE RUSSIAN FEDERATION

The article examines the issues related to the tax and legal status of nonprofit advocacy organizations in the Russian Federation. The features of taxation of nonprofit advocacy organizations are considered, taking into account the specifics of their activities. Particular attention is paid to tax-exempts that are provided to nonprofit advocacy organizations. It is concluded that the issue of accounting for targeted financing in determining the tax base of the income tax of nonprofit advocacy organizations is solved differently under the general tax regime and under the simplified tax system.