The rating was prepared with the support of VTB Bank.
"VTB Bank is one of the largest donors of funds to support social, cultural and environmental projects and its activities are guided by the principles of transparency, openness, independent assessment of the quality of its work and decision-making based on data. Therefore, for us, supporting the research and rating of Russian corporate funds is an important project that allows us to see the share of our resources in dynamics and compare ourselves with colleagues in other companies in different sectors," Natalia Kochneva, Senior Vice President of VTB Bank.
The scope of the study includes charitable foundations that have received support from large companies in the form of co-financing or participation in joint projects. This also includes funds established by large companies and holdings.
The rating was based on a single criterion – the volume of target expenditures of funds. By ranking the indicator "Expenditures on targeted activities", the size of charity and other targeted activities of the foundation is estimated. The data is taken from the official financial statements of the funds for 2025, provided to the Federal Tax Service. To assess the stability of the funds, the dynamics of this value over two years is given. It is important for the public to understand the cost of maintaining the fund, so the final table is supplemented with data on the share of targeted expenditures in the total expenses of the fund.
The rating of charitable foundations has been published by the AK&M Rating Agency since 2022. It includes corporate foundations, that is, charitable organizations where the founders include large corporations that control their activities, as well as charitable foundations that actively cooperate with large companies, receiving support from them and participating in joint projects. At the same time, only those funds that companies mention in their sustainability reports for 2024, disclosing information about their social projects, are evaluated. The final list includes 199 funds.
There is a growing trend among large companies and banks to attract their employees and clients to charity. For this purpose, information systems are being implemented, charity events and events aimed at supporting various charitable foundations are being held. At the same time, funds for charity are directed not by corporations themselves, but by third parties. Since this year, such companies have been marked with an asterisk in the rating table in the list of partner corporations.
For the fifth year in a row, Tatneft's corporate fund has been the undisputed leader of the rating. In 2025, he spent 7.8 billion rubles on targeted events, which is 400 million rubles less than the charity of 2024. The Foundation was established in 2018 by consolidating the activities of the four foundations that existed at that time - "Gifted Children", "Ruhiyat", "Mercy" and "Tazalyk". The activity is financed exclusively by the funds of PJSC Tatneft. In 2025, the company spent a total of 22.6 billion rubles on social projects, 34.5% of these funds were allocated to a corporate charitable foundation.
The second place, as well as last year, was taken by the RUSAL corporate fund "Center for Social Programs". In 2025, he increased the fund's financing by 4.7%, spending almost 5.2 billion rubles on targeted programs. The main funding – 97% – is allocated by the fund to the program "Sustainable development of territories of responsibility". The foundation is implementing a large-scale project "Construction of martial Arts Centers", reconstruction of a park in Krasnoyarsk, and repair of hospitals and polyclinics.
VTB Bank's VTB–Strana fund rose from fifth to third place. In 2025, the financing of targeted projects increased by 68% and reached more than 4 billion rubles. The Foundation carries out large-scale work in five areas: healthcare, education, sports, culture, patriotism and traditions of the country.
Among the ten largest funds, the VTB-Strana fund and the Russian Copper Company fund showed the greatest growth in 2025, increasing funding for targeted programs by 1.6 and 0.7 billion rubles, respectively.
Lukoil's fund and Russneft's Safmar fund have significantly reduced expenses by almost 25%. The main expenses of the Lukoil Charitable Foundation in 2024 were to help unnamed other organizations. They amounted to more than 1 billion rubles that year. In 2025, this expense item decreased by 767 million rubles to 241 million rubles. At the same time, the fund increased the financing of the program "Preservation of Cultural Heritage" by almost 0.5 billion rubles. As a result, the cost reduction amounted to 556 million rubles. The Safmar Foundation does not disclose the amounts spent on specific programs. In total, in 2025, he reduced the amount of financing by 1.17 billion rubles.
