These include entities whose activities are not related to making a profit. In NPOs, income received as a result of the actions performed cannot be distributed among the founders, which is the main difference from commercial enterprises. Non-profit organizations have much in common with legal entities. They have their own balance sheet and charter, on the basis of which they carry out their activities, and can open bank accounts. NPOs are also allowed to have stamps indicating their name. The activities of non-commercial entities are not limited to a certain period.

Non-profit organizations need to ensure timely submission of reports and correct completion of submitted documents. You should know that quite often errors in reports submitted to various government bodies become the cause of claims against an NPO, which may be accused of violating the law and suspend its activities.

Non-profit organizations, along with other enterprises and structures, need to prepare documentation for submission to regulatory authorities of reporting - tax, accounting and statistical. NPOs also report on insurance premiums and submit special reports to the Ministry of Justice of the Russian Federation. In order to submit all the necessary documents in a timely manner and avoid problems with the law, non-profit entities must know what reports NPOs submit, the deadlines for their submission, and other aspects of reporting that require special attention.

Accounting statements of non-profit organizations

All subjects of non-commercial activities are required to maintain and submit financial statements once a year in accordance with the general rules. When reporting to the relevant authority, they must prepare the following documentation for submission

Balance sheet of NPOs;

Reports confirming the intended use of funds.

Each document is filled out and executed in accordance with the established form; when drawing them up, the features and specifics of the organization’s activities are taken into account.

Some NPOs additionally submit a report on financial results. It appears in the following cases

The work of the non-profit organization brought her significant income;

The report is necessary to assess the financial condition of the NPO.

If a report on financial results is not required, then income from the operation of an NPO is reflected in the document on intended use in a special line “profit from income-generating activities.”

Accounting statements of non-profit organizations are submitted within 90 days after the end of the reporting period.

The balance sheet of NPOs is somewhat different from the balance sheet prepared by commercial enterprises. Thus, the “Capital and Reserves” section was replaced with “Targeted Financing”. It indicates the amounts of sources of asset formation, and also reflects the balances of target revenues. Also, some other lines in the NPO balance sheet have been replaced, which is due to the nature of the activities of non-profit enterprises.

The report on the targeted expenditure of funds indicates expenses for charitable purposes, various events, wages and other expenses necessary for the functioning of the organization. The amount of financial receipts - total and for specific items - various contributions, income from activities, cash balance at the beginning and at the end of the reporting period.

NPO reports to the Ministry of Justice

Subjects of non-profit activities provide NPO reports to the Ministry of Justice, indicating all the necessary information in forms approved by the Ministry of Justice of the Russian Federation. The submitted reports confirm that there are no foreigners among the NPO employees, and the organization does not have foreign sources of funding.

NPO reporting to the Ministry of Justice, the deadlines for its submission are as follows:

Form No. 1 - the document contains information about the leaders of the non-profit organization, as well as the nature and specifics of its activities;

Form No. 2 - it provides data on the targeted funds and property used;

Form No. 3 - the report reflects all funds and property received by the NPO from international and foreign companies and enterprises, from foreigners and stateless persons. You can fill it out by visiting the official portal of the Ministry of Justice.

All these NPO reports to the Ministry of Justice have the following deadlines - until April 15 of the year following the reporting period.

Some non-profit entities do not submit reports to the Ministry of Justice in such cases

The organization did not receive funds from foreign companies or foreign persons;

The founders or employees of the NPO are not foreigners;

During the reporting period, the organization received revenues totaling no more than 3 million rubles.

In this case, instead of the first two forms, an application is filled out, which has a free form and meets the requirements of the legislation of the Russian Federation.

Tax reporting of NPOs

Non-profit organizations must also submit reports to the federal tax service. The reporting form of NPOs to the tax service may differ from one entity to another depending on the chosen taxation system.

Main tax regime

Non-profit enterprises using the main tax system submit the following list of documents to the tax office

VAT declaration - is usually submitted in electronic form before the 25th day of the month following the reporting period. This report must be submitted every quarter. In the absence of an object subject to VAT, non-profit enterprises submit reports consisting of a title page and the first section;

Reporting on property taxes - in the course of their activities, NPOs pay taxes on the property they have on their balance sheet. Quarterly, non-commercial entities transfer payments and provide their calculations in the appropriate form. Non-profit organizations that do not own fixed assets are exempt from filling it out. Deadlines for NPOs to report on property taxes - the declaration is submitted within 30 calendar days after the end of the reporting period;

Income tax - a non-commercial entity engaged in business is a payer of income tax. For each reporting period, reporting is provided, which must be submitted within 28 days after its end. A full report for the tax period is submitted by March 28 of the year following the reporting year. If an NPO does not carry out entrepreneurial activities, then it submits simplified reporting to the tax service. The deadline for submitting such a report to NPOs is also until March 28;

Land tax - if a non-profit organization has a land plot at its disposal, then it fills out the corresponding declaration before February 1 of the year following the reporting period;

Transport tax report - the form is filled out, if the NPO has a vehicle on its balance sheet, it is also submitted before February 1.

Also, subjects of non-commercial activities submit some other documents. Data on the average number of employees is provided to the tax office by January 20 by organizations with 100 or more employees. And if the number of employees is more than 25 people, then 2-NDFL certificates drawn up in a certain form must be submitted before April 1.

Reporting to the simplified tax system

Non-profit organizations operating under a simplified taxation regime submit such reports to the tax office

Declaration of a single tax on imputed income - if an NPO applies UTII, then every quarter by the 20th day of the month following the reporting period, it must submit this declaration;

A declaration under the simplified tax system must be filled out and submitted by a non-profit enterprise that is under a simplified taxation regime. NPO reporting deadlines - documentation is submitted by March 31 of the year following the reporting period.

NPOs using the simplified system do not pay VAT, income and property taxes, as well as some other payments. But there are exceptions for enterprises leasing property and in some other cases, which must be clarified with the tax authorities.

When submitting NPO reports 2017, non-profit entities, along with other enterprises, bear full responsibility to the federal tax inspectorate for the information provided in the documents.

Reporting for NPO employees

All NPOs also submit annual reports to the regulatory authorities on contributions paid by the organization for its employees.

Reporting on insurance premiums

All non-profit organizations are required to timely submit reports to the Social Insurance Fund and the Pension Fund of the Russian Federation. NPO reports 2017 on extra-budgetary funds are submitted according to rules common to enterprises of all types of activities.

Non-profit organizations must fill out the following documents:

Reports to the FSS- Form 4-FSS is submitted to the social insurance fund of NPOs with more than 25 employees. It can be presented in electronic format or on paper, but the deadlines for submitting reports to the Social Insurance Fund differ.

If a non-profit organization does not have permanent employees during the reporting period, then it must submit zero NPO reports for 2018 to the social insurance fund. The deadline for its submission is until the 20th day of the month following the reporting period.

Reports to the Pension Fund- reporting to the Pension Fund of the Russian Federation is submitted in the form RSV-1 by non-profit organizations in which the average number of employees for the reporting period is more than 25 people. NPO reports 2018 to the Pension Fund of the Russian Federation are generated on paper or in electronic form and differ only in the deadlines for submission

According to the innovations, since 2016, non-profit entities must fill out and submit the SZV-M form to the Pension Fund every month, when reporting for employees. This is a report that provides information about the insured persons.

According to the written permission of the Russian Pension Fund, zero quarterly reporting may not be provided. This applies to non-profit organizations that do not have permanent employees during the reporting period.

In addition, non-profit organizations applying reduced tariffs must fill out additional subsections in forms RSV-1 and 4-FSS.

Reporting to Rosstat

Subjects of non-commercial activities, along with other legal entities, must promptly submit statistical reports to Rosstat, indicating the necessary information. The deadlines and rules for submitting the required documents are determined by the legislation of the Russian Federation, and in case of failure to submit reports, administrative liability is provided. All NPOs are required to submit a balance sheet to Rosstat.

Subjects of non-commercial activities must submit the following documents to state statistical bodies:

Form No. 1-NPO - the report indicates information about the activities of a non-profit enterprise; it must be submitted before April 1 of the year following the reporting period;

Form No. 11 (short) - the document indicates information about available fixed assets, their quantity and movement. The form must be submitted once each year by April 1st.

Other reports are also submitted to local Rosstat offices. The final list of documentation included in the statistical reporting of NPOs is determined depending on the specifics of the organization’s activities. Before submitting reports, you must first check with local statistics offices which forms should be submitted to a particular non-profit organization.

Socially oriented non-profit organizations submit Form 1-SONKO to Rosstat, which provides all the necessary information about the activities of the socially oriented NPO. Form 1-SONKO must be submitted by April 1 of the year following the reporting period.

Non-profit organizations that, in the course of their activities, help solve social problems are considered socially oriented. SO NPOs include entities that provide social protection for individuals, nature conservation, as well as objects of cultural or architectural value, and animal protection. Also, such organizations provide legal assistance to individuals and legal entities. They are engaged in charity and activities in various fields - cultural, scientific, educational and others.

There are also separate requirements for non-profit organizations that are . They must report every year on the use of their property and must publish the reports. At the same time, the legislation does not determine specific terms of publication and its type, therefore, once a year, an NPO must publish such a report in the media or on its official website. You can also print a special brochure.

Charitable organizations are also required to provide additional reports. So they submit reports on their activities to the Ministry of Justice, which should contain the following information

Information relating to the financial and economic aspects of the organization’s activities. They must confirm that the NPO engaged in charity complies with the requirements stipulated by law in relation to the property and funds of charitable organizations;

List of personnel of the governing body of a charitable organization;

Information that details the content and composition of charitable programs and events compiled and conducted by this organization, including a list of programs and their description;

Data on the results of the charitable activities of a non-profit organization, information on violations of the law identified during inspections, and measures taken to eliminate them.

A report on the activities of a charitable organization is submitted once a year to the territorial branch of the Ministry of Justice of the Russian Federation by March 31 of the year following the reporting period.

Separately, there are reports submitted by a non-profit organization that performs the functions of a “foreign agent”.

Such an NPO is required to submit the following reports to the regulatory authorities:

Documents that indicate the specifics of the activities of the NPO and the management team of the organization. Such a report is submitted once every six months before the 15th day of the month following the end of the reporting period;

Reporting on funds and property, their intended purpose and expenditure. This includes indicating funds and property received from foreign organizations and citizens. Such reporting is submitted every quarter by the 15th day of the month following the end of the reporting period;

An auditor's report, which is drawn up based on the results of an audit of accounting or financial statements. It is submitted once a year until April 15th.

The list of reports submitted by non-profit organizations is quite impressive. In addition to the main reports common to all NPOs, additional reports are submitted, the list of which depends on the type of activity of the organization and some other aspects.

The main task of non-commercial entities is to correctly fill out and timely submit all required documents. To avoid errors and inaccuracies leading to violations of legislation and administrative liability, it is necessary to clarify the list of reports and the deadlines for their submission in the territorial offices of government bodies. It is also necessary to strictly follow the instructions for filling out documentation offered by regulatory services.

Federal Law dated December 6, 2011 No. 402-FZ). Moreover, Russian legal entities, including NPOs, are required to provide primary statistical data to Rosstat. You can find out more about what data this is and when it needs to be submitted by filling out the form on the website http://statreg.gks.ru/. As a rule, each organization needs to submit a dozen forms, and at different times. 5. Ministry of Justice of the Russian Federation The legislation defines different composition of reporting for

• public associations
• all other NPOs
• NPOs included in the register of non-profit organizations performing the functions of a “foreign agent”.

A. Public associations Even if there was no activity, you need to submit a report on form OH0003 and a letter of continuation of activity, B. Other NPOs (except for “foreign agents”) There are two options here.

Reporting of non-profit organizations in 2018

Accounting statements and deadlines for their submission In 2018, financial statements must be submitted to regulatory authorities by March 31. NPOs working on the simplified tax system and socially oriented organizations can prepare reporting documentation according to a simplified type, and all other non-profit entities form a balance sheet according to the generally accepted model.

Attention

The composition of financial statements in 2018 for non-profit associations will be as follows:

• Balance sheet. If the institution does not operate on a commercial basis, then the “Capital and Reserves” section must be replaced with “Targeted Financing”.

In the bay. reporting must indicate information about the sources of formation of assets.

Report on the intended use of resources.

Accounting statements of non-profit organizations in 2017-2018

The notification indicates the selected object of taxation. Organizations also indicate in the notification the residual value of fixed assets and the amount of income as of October 1 of the year preceding the calendar year from which they switch to the simplified taxation system. A newly created organization has the right to switch to the simplified tax system no later than 30 calendar days from the date of registration with the tax authority.
It turns out that for an NPO that is financed within the framework of social projects (through grants and subsidies), through member contributions and donations and does not have expensive property (over 40,000 rubles) with a useful life of more than a year, there is a fundamental difference between the regular and simplified tax system No.

Taxation of non-profit organizations

In addition to the loss and profit statement and balance sheet, non-profit organizations that do not conduct commercial activities submit data to state statistics bodies. For this purpose, a special form developed for non-profit organizations to submit information is used - No. 1-NKO.

In addition to filling out the prescribed form, you may need to provide other information as requested by the statistical authority: 1. Data to state extra-budgetary funds. Information is provided on the calculation and payment of contributions to the Health Insurance Fund and the Pension Fund, as well as information on personalized accounting.

2. Specialized reporting. For NPOs, due to the specifics of their activities, special types of reporting and submitted data are provided.

What kind of reporting does an NPO need to submit for registration?

The Russian Ministry of Justice reports on its activities, containing information about:

• financial and economic activities, confirming compliance with the requirements of the law regarding the use of property and expenditure of funds of a charitable organization;
• the personal composition of the highest governing body of a charitable organization;
• the composition and content of the charity programs of the charitable organization (list and description of these programs);
• the content and results of the activities of the charitable organization; violations of the requirements of the above law, identified as a result of inspections carried out by tax authorities, and measures taken to eliminate them.

The annual report is submitted in person (through a representative) or by mail to the territorial body of the Ministry of Justice of Russia no later than March 31 of the year following the reporting year. IN.

Zero reporting for non-profit organizations that do not carry out activities

When carrying out their activities, NPOs are guided by the Civil Code and Federal Law of January 12, 1996 No. 7-FZ. When developing constituent documents, NPOs must specify the types of activities they will engage in.
At the same time, the activities of an NPO must be conducted strictly in accordance with the purpose of its creation. NPOs are intended to implement government functions in social, educational, medical, cultural, religious and other spheres.

The legislation does not prohibit NPOs from conducting business activities that lead to profit. Thus, educational institutions have the right to charge fees for their services.
However, this activity should not contradict the main goal of the creation and operation of the NPO, and must also be prescribed in the constituent documents. Accounting for income from commercial activities of NPOs must be kept separately.

Important

There are two features of using the NPO simplification:

• An NPO can apply a simplification even if the share of participation of another legal entity is more than 25% (clause 12, clause 3, article 346.12 of the Tax Code of the Russian Federation).
• It is possible to use the simplified tax system for non-commercial organizations whose cost of their own fixed assets is more than 150 million rubles. This applies to non-depreciable fixed assets. For the rest of the property, the restriction must be observed (clause

1 tbsp. 256

Info

Tax Code of the Russian Federation).

Income and expenses under the simplified tax system of NPOs are taken into account using general rules. At the same time, contributions from founders and members, as well as donations for conducting activities in accordance with the charter of the NPO, do not need to be included in the calculation of income (Art.

251 of the Tax Code of the Russian Federation). NPOs that have chosen the income regime can reduce the simplified tax system on insurance premiums from wages issued from any sources. This is stated in the letter of the Ministry of Finance dated 08/09/2012 No. 03-11-06/2/105. NPOs on the simplified tax system: what financial statements to submit According to clause 4 of Art.

Reports of an autonomous non-profit organization for 2018

They submit a declaration only once a year in a simplified format:

• Title page (sheet 01);

• Calculation of corporate income tax (sheet 02);

• Report on the intended use of property (including funds), work, services received as part of charitable activities, targeted income, targeted financing (sheet 07);

• Appendix No. 1 to the tax return.

This follows from Article 285 and paragraph 2 of Article 289 of the Tax Code of the Russian Federation, paragraph 1.2 of the Procedure approved by order of the Federal Tax Service of Russia dated November 26, 2014 No. ММВ-7-3/600. If the NPO makes a profit, the declaration must be submitted quarterly. At the same time, NPOs do not pay advance payments if sales revenues for the previous four quarters did not exceed an average of 10 million rubles. for each quarter (clause 3 of Article 286 of the Tax Code of the Russian Federation).
We sent inquiries to the Pension Fund and the Ministry of Labor regarding the case of the NGO “Mothers of the Kumya Region”, where the only permanent employee did not receive any salary, essentially performing volunteer work. The pension fund filed claims against the organization for failure to submit reports. In response to our inquiries, the Ministry of Labor explained that, as a general rule, it is necessary to conclude an employment contract with the chairman of the NPO. However, he did not rule out the possibility of disinterestedly performing work, providing services, or providing other support within the framework of civil law. The Ministry of Labor also emphasized that “the conditions for the implementation of these works can be enshrined in a civil contract.” Thus, the Ministry of Labor did not rule out the possibility of concluding not an employment contract, but a contract for the gratuitous performance of services with the chairman.
For more information on this topic, see:

• What rights and responsibilities do taxpayers have;

• How to correctly fill out the certificate form 2-NDFL;

• How to draw up and submit a calculation using Form 6-NDFL.

As for the rest, the composition of tax reporting in NPOs depends on the tax regime. Tax reporting: OSNO NPOs submit tax reporting under the general regime, which is mandatory for all organizations.

Income tax All non-profit organizations are required to submit an income tax return. This obligation does not depend on whether there is taxable income or not.

This conclusion follows from Article 246 and paragraph 1 of Article 289 of the Tax Code of the Russian Federation. For NPOs that do not have a profit, there are special features.

NPOs, like other legal entities, are required to regularly submit statistical reports to Rosstat. What has changed in this process in 2016 and what actions should NPO leaders take?

The collection of information by Rosstat is not a voluntary opinion poll; all legal entities are required to provide this agency with the necessary information. The procedure for submitting reports is established by federal legislation, and administrative liability is provided for failure to provide them. Federal Law No. 402-FZ of December 6, 2011 “On Accounting” obliges all organizations to regularly send copies of their financial statements to Rosstat. There are usually no problems with this.

The collection of other types of information is more complicated, based on the Federal Law of November 29, 2007 No. 282-FZ “On Official Statistical Accounting and the System of State Statistics” and on the Decree of the Government of the Russian Federation of August 18, 2008 No. 620.

Until recently, Rosstat independently notified each organization that it needed to submit one form or another of reporting. However, last summer, a letter from Rosstat dated July 26, 2016 No. 04-04-4/92-SMI was published, according to which organizations must now find out about submitting reports themselves through a special website. On the website you can use your INN, OKPO or OGRN to find out which reporting forms are considered relevant for your organization personally. It also states within what time frame you must submit your reports.

As Ekaterina Vasyutina, a member of the Lawyers for Civil Society association, told our portal, until the fall of 2016 the site was almost empty - when entering the details of most NPOs, no reporting was offered. But now everything has changed: the site began to require much more reporting from NPOs than from commercial organizations. Moreover, often many of the listed types of reporting are poorly consistent with the activities of this particular NPO.

As an example, let’s check the tax identification number of one of the funds involved in helping seriously ill children. This fund is asked to submit the following types of reports:

Information about the activities of a socially oriented non-profit organization (SONCO);
Information on the volume of paid services to the population;
Information on the availability and movement of fixed assets (funds) of non-profit organizations;
Information on transactions with fixed assets on the secondary market and their rental;
Information on the implementation of scientific research and development;
Information on the use of information and communication technologies and the production of computer equipment, software and the provision of services in these areas;
Information about the operation of the thermal power plant;
Information about the operation of the hydroelectric power station;
Information about investment activities;
Information on the number and wages of employees;
Information on the commissioning of buildings and structures.

Ekaterina Vasyutina advises the management of the NPO to download on the Internet and carefully read the forms of all required reporting. If the instructions for filling out a specific form state that reporting is submitted only “in the presence of an observable event,” then, according to Rosstat’s letter No. SE-01-3/2157-TO dated April 15, 2016, the required data must be sent to the department only in if your NGO happens to own a hydroelectric power plant or produce computer equipment. But if there is no such note in the form, then you will have to send zero reporting to Rosstat.

Fines for failure to provide statistical reporting, provided for in Art. 13.19 of the Code of Administrative Offenses of the Russian Federation, until recently amounted to 3-5 thousand rubles. and were imposed only on the officials responsible for the violation. However, since 2016, the punishment has been tightened. Now the fine for officials is 10-20 thousand rubles. A fine has also been introduced for the organization itself - its amount is 20-70 thousand rubles. And in case of repeated violation, the fine for officials increases to 30-50 thousand rubles, and for legal entities - to 100-150 thousand rubles. Moreover, the fine is imposed separately for each form not submitted - that is, if you forgot about reporting altogether, then you can safely multiply all these numbers by ten.

According to Ekaterina Vasyutina, Rosstat is not particularly zealous in fining NPOs that are inattentive to reporting. Therefore, there is no need to panic about this. However, now, after increasing fines, the risk still seems quite serious - especially for poor NPOs. Therefore, you need to carefully monitor your reporting - check the data on the website, fill out forms, and regularly send them to the department. Not all reports are submitted at the same time - some must be submitted annually, others quarterly, and sometimes there are monthly reports. The head of the NPO should do this work independently or introduce it into the terms of reference of one of the employees.

Perhaps the most relevant for NPOs is Form No. 1 SONKO, submitted by all socially oriented non-profit organizations. This form describes the types of activities of the organization, the sources of its financing, the use of money and property, the forms and results of the work, the premises of the organization and the number of its participants. The report is submitted annually by April 1 (this year - by April 3, since April 1 fell on a Saturday). Other forms of reporting depend on the organization's activities and can vary widely. In any case, figuring this out is not that difficult for almost any employee.

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Non-profit companies, as a rule, are created not for profit, but for other purposes provided for by the Charter. Despite this, NPOs are required to submit reporting documents to control authorities. Let’s figure out what kind of reporting and in what time frame must be submitted to the Ministry of Justice in 2018.

Types of reporting for submission to the Ministry of Justice

The activities of non-profit structures are under close attention of the state, including through the Ministry of Justice of the Russian Federation. Reporting to the Ministry of Justice is submitted for the purpose of informing for the previous period (year) about the management team, receipts of funds and expenditures, as well as other operations. The exact list of reporting documents is determined depending on the direction of the NPO’s work.

Standard forms were approved by the Ministry in Order No. 72 dated March 29, 2010. The following types of reporting for non-profit organizations are presented here:

• On the activities of NPOs and the composition of the governing body - f. No. ОН0001.
• On the expenditure of funds and the use of other property, including received from foreign persons - f. OH0002.
• On the volume of funds (other property) received from foreign persons and international organizations, on the purposes of their expenditure and actual use - f. OH0003.
• On the activities of religious organizations - f. OR0001.
• Reports for structural divisions of a foreign non-profit organization – f. SP0001, SP0002, SP0003.

Pay attention! If the NPO does not have foreigners or stateless persons in its management, does not receive funds from foreign companies, and has financial receipts of no more than 3 million rubles. for the period, it is allowed to present the report in a simplified form. This means that only a randomly drawn up application (message) with information about the duration of the NPO’s activities and confirmation of the above requirements is submitted to the Ministry of Justice.

NPO reporting to the Ministry of Justice in 2018 – deadlines

In 2018, the deadlines for submitting NPO reports to the Ministry of Justice follow the rules of 2017. In general, non-profit structures should prepare documents and submit them to the Ministry of Justice before April 15th. The control body is a territorial division of the Ministry of Justice.

Methods for submitting reports - by sending a letter by mail (with a list of attachments); by personally visiting a government agency or by posting forms on the department’s website. In the latter case, the organization will need to create a personal account on ]]> the Ministry of Justice portal ]]> , certify the electronic signature, and then fill out the necessary forms in the “Reports” section.

NPO reporting to the Ministry of Justice in 2018 – deadlines for submission by type of organization:

Type of NPO	Type of reporting form	Established submission deadline
Social movements or organizations	OH0003 – the actual address of the governing body is indicated, data on managers in the amount according to the Unified State Register of Legal Entities
Other NPOs, including public institutions or foundations	OH0001, OH0002 or statement if conditions are met
Charitable structures	Additionally, they provide a report on activities with information about the targeted expenditure of funds, the composition of charitable programs, and managers. Form – arbitrary
NPO-foreign agents	OIA001 (approved by order of the Ministry of Justice From 04/16/2013 No. 50)
Divisions of foreign NPOs
		Last day of the month of the reporting quarter

Responsibility for NPOs for late submission of reports arises in accordance with Art. 19.7 of the Code of Administrative Offenses of the Russian Federation in the form of a warning or a fine.

Are the financial statements of non-profit organizations in 2018-2019 presented in full or simplified form? What reporting forms must a non-profit organization submit? You will find answers to these and other questions in our article.

What are non-profit organizations

The main difference between a non-profit organization and a for-profit organization is its fundamental purpose. The goal of a commercial company is to extract the maximum possible amount of profit.

Non-profit organizations do not pursue the goal of making a profit. This is reflected in Art. 50 Civil Code of the Russian Federation. In their activities, they must first of all be guided by the Civil Code of the Russian Federation and the Law “On Non-Profit Organizations” dated January 12, 1996 No. 7-FZ.

As in commercial structures, the types of activities of a non-profit organization are fixed in its constituent documentation. The activities carried out by such an organization must correspond to the purpose of its creation and operation. Non-profit organizations are founded for the state to implement its functions in the social sphere, education, medicine, and culture. They also conduct religious, charitable and other activities. Non-profit organizations can also be created in the form of associations of citizens and legal entities to solve common problems.

Non-profit organizations can also engage in entrepreneurial activities that generate income. For example, educational institutions may provide additional paid services. But such activities should not contradict the main purpose of the organization. It must also be stated in the constituent documents, for example in the charter. Accounting for income received as a result of such activities is carried out separately from the main one. Legislation may establish certain restrictions on its conduct by certain types of non-profit organizations.

Financial support for non-profit structures is possible in the form of:

• income from founders or participants;
• charitable contributions/voluntary donations;
• income from business activities;
• income from the organization’s property, for example, from renting out premises;
• other income permitted by law.

Read about what distinguishes accounting conducted in a non-profit organization in the material “Features and tasks of accounting in non-commercial organizations” .

Forms of non-profit organizations

The Civil Code of the Russian Federation specifies several organizational and legal forms of enterprises that are created on a non-profit basis:

1. Consumer cooperatives (unions, societies).
   It is generally accepted that such enterprises are formed only for commercial purposes. However, in the non-profit sphere, they can be organized with the purpose of bringing together individuals and legal entities to meet the needs of their members and solve common problems. For example, housing cooperatives, citizen credit societies, gardening and dacha associations, agricultural unions, etc.
   Financing of such organizations is carried out at the expense of participants by contributing shares.
2. Funds.
   They exist through voluntary contributions from citizens and legal entities. Foundations pursue goals that are beneficial to the whole society: educational, social, cultural. Charitable organizations often operate in the form of foundations.
3. Public and religious organizations.
   These are voluntary unions and associations of citizens with common interests and intangible (for example, spiritual) needs. Such associations can also function in the form of an institution, a social movement, or a foundation. The founders can be individuals, legal entities, or their associations.
4. Associations of legal entities (associations, unions).
   They are created to coordinate commercial enterprises and protect them, as well as common interests. The constituent documentation is the constituent agreement, signed by all participants of the association, and the charter. Upon joining such an association, the independence of each member is preserved.
5. Institutions.
   These include organizations created by the founder(s) to carry out educational, social, cultural and managerial functions. In this case, institutions can be either fully funded by the founders or partially. To conduct their activities, institutions can attract charitable contributions from legal entities and individuals.

What kind of financial statements do non-profit organizations submit?

When preparing financial statements of non-profit organizations in 2018-2019, you must be guided by:

• Law “On Accounting” dated December 6, 2011 No. 402-FZ;
• Regulations on maintaining accounting and financial statements in the Russian Federation, approved by order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n;
• PBU 4/99;
• accounting chart of accounts and instructions for its use;
• Order of the Ministry of Finance of Russia “On the forms of financial statements of organizations” dated 07/02/2010 No. 66n, etc.

It is also useful to familiarize yourself with the latest information from the Russian Ministry of Finance “On the peculiarities of the formation of financial statements of non-profit organizations” (PZ-1/2015).

According to paragraph 4 of Art. 6 of Law No. 402-FZ, non-profit organizations can submit reports using the simplified form KND 0710096, which includes:

• balance sheet (OKUD 0710001);

On our website you will learn how to fill it out correctly using the article “Procedure for drawing up a balance sheet (example)” .

Download the balance sheet form on our website in the article “Filling out Form 1 of the balance sheet (sample)” .

• financial results report (OKUD 0710002);

Read the rules for filling it out on our website in the article “Filling out Form 2 of the balance sheet (sample)” .

• report on the intended use of funds (OKUD 0710006).

Find out how to fill out a report on our website from the article “Filling out forms 3, 4 and 6 of the balance sheet” .

The electronic format for submitting simplified reporting was sent by letter of the Federal Tax Service dated July 16, 2018 No. PA-4-6/13687@.

At the same time, such organizations can present financial statements in full. The decision is made by the organization independently.

Non-profit organizations may not submit a cash flow statement (OKUD 0710004) unless they are required to do so by law. For example, in accordance with paragraph 5 of Art. 12 of the Law “On the Fund for Assistance to the Reform of Housing and Communal Services” dated July 21, 2007 No. 185-FZ, the annual reporting of the Fund for Assistance to Reform of Housing and Communal Services includes a cash flow report, a report on the results of investing temporarily available funds of the fund, and a report on the execution of the fund’s budget. According to PBU 4/99, non-profit organizations are not required to disclose information about changes in capital in their reporting (OKUD 0710003).

Non-profit organizations that do not conduct business activities and do not have sales turnover can represent accounts. reporting in a simplified form once a year. It will also consist of a balance sheet, an income statement and a report on the intended use of funds. Religious organizations that do not have obligations to pay taxes may not submit accounting reports.

A non-profit organization can develop a tabular form of explanations for the balance sheet and financial statements independently. According to the Accounting Regulations, non-profit structures can independently establish the detail of indicators for accounting items and determine the level of their materiality.

Read about how the accounting policy of a non-profit organization is formed in this material.

Accounting financial statements of socially oriented non-profit organizations

For the first time, mention of socially oriented non-profit organizations appeared in the law “On amendments to certain legislative acts of the Russian Federation on the issue of supporting socially oriented non-profit organizations” dated 04/05/2010 No. 40-FZ. These include:

• public and religious organizations;
• Cossack societies;
• autonomous non-profit organizations;
• societies of indigenous and small peoples in the Russian Federation;
• organizations whose activities are aimed at solving social problems, issues and helping citizens (for example, providing legal assistance to citizens, supporting the population after natural disasters and catastrophes, dealing with environmental protection, protection and restoration of cultural sites, burial sites, etc.).

Socially oriented non-profit organizations can submit accounting reports using a simplified form.

Results

The procedure for submitting financial statements of non-profit organizations in 2018-2019 is somewhat different from that for commercial enterprises. Non-profit organizations have the right to submit financial statements in a simplified form, as well as independently determine the detail of its articles and the level of materiality.