The Ministry of Finance proposed to clarify the procedure for financing the "Circle of Good"
Published 28 September 2026
Last update 28 September 2026
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The Russian Ministry of Finance has prepared a draft resolution on the formation and use of budget funds for the needs of the "Circle of Good" foundation.
The document defines the procedure for calculating allocations, their adjustment when personal income tax (PIT) revenues change, and the use of remaining balances. If adopted, the new rules will enter into force from 1 January 2027.
Funding for the foundation is already linked to projected revenues from a certain portion of PIT. This principle is enshrined in the Budget Code and is retained in the draft.
The main changes concern the procedures for revising the volume of funds and their carryover to the following year.
Adjustment of Funding
The draft provides for the adjustment of allocations when the forecast of tax revenues changes in the current year.
The difference between actual and projected revenues for the past year must be taken into account when preparing the next federal budget.
The wording covers deviations both upwards and downwards.
Changes to the grant amount will be formalised by an additional agreement between the Russian Ministry of Health and the foundation.
Three Funding Streams
It is proposed to distribute the funds across three streams:
— a grant directly to the "Circle of Good" foundation;
— procurement of registered medicinal products by the Federal Centre for Planning and Organisation of Medicinal Provision for Citizens for children with severe diseases;
— medicinal provision for children under the "14 High-Cost Nosologies" programme.
Funding for the paediatric part of the "14 VZN" programme from allocations for the foundation's needs has already been carried out since 2023.
What Is Proposed for Remaining Balances
The procedure for using remaining budget allocations of the Ministry of Health that exceed the accepted obligations for providing the grant is set out separately.
It is proposed to redistribute them to the Reserve Fund of the Government of Russia.
No later than 1 March of the following year, the Ministry of Health must submit a draft order on allocating the corresponding amount from the Reserve Fund for the "Circle of Good" grant.
Importantly, this provision does not mean the withdrawal of all unused funds from the foundation's accounts. The 1 March deadline relates to the submission of the draft order, not to the transfer of money.
Why This Matters
For the provision of children with rare diseases, maintaining continuity of treatment is of significant importance in the event of a possible decline in tax revenues.
The draft itself does not establish a separate mechanism for compensating for such a decline taking into account the need for therapy.
At the same time, it does not contain a decision on a specific reduction in funding or a change in the conditions for receiving assistance.
The document is at the draft stage and does not currently change the existing rules.
Source:
Draft resolution on the website of the Russian Ministry of Finance
The document defines the procedure for calculating allocations, their adjustment when personal income tax (PIT) revenues change, and the use of remaining balances. If adopted, the new rules will enter into force from 1 January 2027.
Funding for the foundation is already linked to projected revenues from a certain portion of PIT. This principle is enshrined in the Budget Code and is retained in the draft.
The main changes concern the procedures for revising the volume of funds and their carryover to the following year.
Adjustment of FundingThe draft provides for the adjustment of allocations when the forecast of tax revenues changes in the current year.
The difference between actual and projected revenues for the past year must be taken into account when preparing the next federal budget.
The wording covers deviations both upwards and downwards.
Changes to the grant amount will be formalised by an additional agreement between the Russian Ministry of Health and the foundation.
Three Funding StreamsIt is proposed to distribute the funds across three streams:
— a grant directly to the "Circle of Good" foundation;
— procurement of registered medicinal products by the Federal Centre for Planning and Organisation of Medicinal Provision for Citizens for children with severe diseases;
— medicinal provision for children under the "14 High-Cost Nosologies" programme.
Funding for the paediatric part of the "14 VZN" programme from allocations for the foundation's needs has already been carried out since 2023.
What Is Proposed for Remaining BalancesThe procedure for using remaining budget allocations of the Ministry of Health that exceed the accepted obligations for providing the grant is set out separately.
It is proposed to redistribute them to the Reserve Fund of the Government of Russia.
No later than 1 March of the following year, the Ministry of Health must submit a draft order on allocating the corresponding amount from the Reserve Fund for the "Circle of Good" grant.
Importantly, this provision does not mean the withdrawal of all unused funds from the foundation's accounts. The 1 March deadline relates to the submission of the draft order, not to the transfer of money.
Why This MattersFor the provision of children with rare diseases, maintaining continuity of treatment is of significant importance in the event of a possible decline in tax revenues.
The draft itself does not establish a separate mechanism for compensating for such a decline taking into account the need for therapy.
At the same time, it does not contain a decision on a specific reduction in funding or a change in the conditions for receiving assistance.
The document is at the draft stage and does not currently change the existing rules.
Source:Draft resolution on the website of the Russian Ministry of Finance
