Subsidies and grants are income to the organization as @lubos said. Specifically they should be classified as “Other income” so they aren’t confused with revenues.
In cases where the grant or subsidy is conditional, and where such condition will not be met in the same period you received the money; the grant or subsidy should be kept under liabilities until the conditions are met. Only then would the grant or subsidy be transferred to income.
The resource you have linked only instructs the beneficiaries not to include these subsidies in tax returns. To achieve that, you record it as income and either apply no tax code to it or apply an “out-of-scope” tax code just for namesake.