2017 № 6 Royalty revenues in medical organizations: types, account features and usage
A potentially important additional source of financial support of medical organizations, particularly state and municipal systems are non-repayable receipts in the form of donation, donations, etc. In some cases, they can act as an alternative to this form of income-generating activities as the provision of paid medical and other services. However, we must not only learn how to attract these funds, but also the right of their issue and use. For example, to clearly understand how to put the contracts for the receipt of these funds, within the framework of the legislation to procure funds received from donations, etc. this article discusses these and other issues associated with the various types of gratuitous receipts.