It is believed that charitable help in Russia appeared even at the time of Baptism. Then people from higher classes at the behest of the heart or to create a positive image helped cripples, the poor, the sick. For example, already in 1016, Prince Yaroslav opened the first shelter, where several hundred orphans received help and education. The same ruler introduced sections into the Zemsky and Church charters where the main ideas of charity were documented.
Later, such a concept as “patronage of arts” appeared, without which wonderful collections of beautiful works of art, created, for example, by the Tretyakov dynasty, would not have been collected in Russia. And the word "sponsor" was first uttered in the last years of perestroika, in 1988, at KVN. After that, it firmly entered our lives.
It is believed that sponsorship is a somewhat more self-serving manifestation than charity. The sponsor, as a rule, receives financial advertisements from his person or company in the form of mentions, for example, during a speech of a sponsored person. Charity, at the most, is not advertised. In marketing, this is called the "difference in audience reach."
In modern legislation, the concept of "sponsorship" is disclosed in the regulatory act of the Federal Law "On Advertising". It was adopted in December 2006 (on the 18th). According to him, the sponsor is the person who gave the money or ensured their receipt in order for the event to be held, broadcast or create another result of creative activity. In exchange, it is mentioned without fail in advertising.
Sponsorship involves some benefits. For example, an individual can receive a tax deduction when paying income tax on individuals in the amount transferred for the needs, for example, physical education of citizens to the relevant organizations (but not more than a quarter of the sponsor's income for the tax period). In addition, there are benefits for VAT and income tax. In order to find out what privileges a particular philanthropist has, you need to familiarize yourself with the tax code (Articles 284, 149), as well as with the normative act “On charitable activities and charitable organizations” number 135- (published in August 1995).
There are more than enough facilities for assistance in accordance with the law. You can help people with disabilities, the unemployed, low-income people affected by various disasters and natural disasters, protect childhood, motherhood, etc. The latter is very important, because help in orphanages is in great demand in the country. Institutions in large cities are more or less provided with financial resources and attention, while in the outback there is a shortage of toys for children, equipment, repair facilities and workers. Such a direction as adaptation of pupils to real life conditions, assistance in acquiring family communication skills and finding work is also in great demand. Here we need not only sponsorship, but also a large amount of time that anyone can spend on children without parents.