By law, all the funds in the foundation must be distributed to other charities that have 501(c)(3) status.

that were promised donations and never got them. They should get the money.

Putin's Blueberry Hill 'fails to pay charity bill'
https://www.independent.co.uk/news/world/europe/putins-blueberry-hill-fails-to-pay-charity-bill-2237551.html

....
The event was attended by Hollywood stars such as Kevin Costner, Mickey Rourke and Sharon Stone, who could be seen clapping as Mr Putin soldiered his way through the song. Stone and Mr Putin also sang a duet. But while people allegedly paid up to £20,000 to attend the event, nobody seems to know what has happened to the money.

The mother of one 13-year-old girl who was due to receive funds for cancer treatment wrote to President Dmitry Medvedev's Twitter account to complain that no money had been received. "A very strange situation has arisen," she wrote in an open letter. "Before and after the concert there was talk about handing over funds, and now it appears that no one had promised anything."
...

A spokeswoman for Federation told Russian news agencies that the event had never been intended to raise money for the children, but was simply meant to raise awareness. She said that tickets for the event had not been sold, and that the foundation did not even have a bank account. However Novaya Gazeta, the Russian newspaper which is part owned by The Independent's owner Alexander Lebedev, found people in St Petersburg who had paid for tickets and had been offered VIP seats for up to £20,000.

In a series of bad-tempered interviews this week, Mr Kiselyov told journalists that Federation had carried out all its responsibilities, and that children had received toys. He did not clarify whether medical equipment would also be provided to doctors, as originally expected, and said that journalists should stop trying to delve into the matter.

... Mr Peskov said that Mr Putin had been informed about the allegations around the money from the charity gala and would "follow extremely attentively what effect the charity concert will have".

We need to be really clear that we are for strengthening democratic institutions, not corrupting them for partisan advantage. That is what they are doing, and it is dangerously wrong.