NPO financial report example. Accounting statements of non-profit organizations

Is the financial report complete or simplified? Those. I need to submit a balance sheet financial report - are these forms complete or simplified? Is there no need to submit explanations for the balance sheet?

1. As a general rule, NPOs should use the generally established reporting form financial results. It is given in Appendix No. 1 to Order No. 66n. At the same time, you can submit a report on financial results in a simplified form (Appendix No. 5), if your company is not prohibited from conducting accounting in a simplified form (clauses 4, 5 of Article 6 of Law No. 402-FZ).

2. Yes, you can use simplified forms of balance sheet and report on the intended use of funds for socially oriented organizations (Appendix No. 6 to Order No. 66), if the organization has the right to simplified methods of conducting accounting(Clause and Article 6 of Law No. 402-FZ, letter of the Ministry of Finance of Russia dated December 27, 2013 No. 07-01-06/57795, paragraph 2.1, Clause 3 of Article 1 of Law No. 7-FZ, Law No. 7-FZ) .

3. Yes, explanations to the financial statements do not have to be submitted. However, if desired, significant indicators can be given necessary explanations to the financial statements, compiling them in in any form in text and (or) tabular form. In this case, you can focus on the design example given in Appendix No. 3 to Order No. 66n. It is also acceptable to prepare forms such as statement of changes in equity and statement of movements. Money. Both forms are given in Appendix No. 2 to Order No. 66n.

Rationale

Elena Popova, State Counselor tax service RF rank I

What documents need to be submitted as part of the financial statements?

Non-profit organizations

The minimum composition of the annual accounting (financial) statements of a non-profit organization is as follows: Balance sheet, Report on the intended use of funds and appendices thereto. This is stated in Part 2 of Article 14 of the Law of December 6, 2011 No. 402-FZ.

Non-profit organizations must prepare an income statement if the following conditions are met:

• in the reporting year, the non-profit organization received income from entrepreneurial and (or) other income-generating activities;
• the income received by the non-profit organization is significant;
• disclosure of data on profits from business and (or) other income-generating activities in the Report on the intended use of funds is not enough to form a complete picture of the financial position of a non-profit organization, the financial results of its activities and changes in its financial position;
• Without knowledge of the indicator of income received by interested users, it is impossible to evaluate financial situation non-profit organization and financial results of its activities.

This conclusion follows from the provisions of Part 1 of Article 13 of the Law of December 6, 2011 No. 402-FZ, paragraphs and PBU 4/99, information of the Ministry of Finance of Russia of December 4, 2012 No. PZ-10/2012.*

At the same time, non-profit organizations may not present a Cash Flow Statement as part of their annual financial statements (clause 85 of the Regulations approved by Order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n).

However, non-profit organizations recognized as foreign agents are not entitled to use simplified accounting methods and submit reports using simplified forms. The same applies to law offices and notary chambers. Full list those organizations that do not have the right to simplify accounting and reporting are given in Part 5 of Article 6 of the Law of December 6, 2011 No. 402-FZ.*

Composition of reporting non-profit organizations is given in the table.

2. From the reference book Composition of financial statements of non-profit organizations

3. From the reference book Reporting of non-profit organizations (NPOs) to the Ministry of Justice of Russia

4. From an article in the magazine “Simplified” No. 1, January 2015 Examples of a balance sheet and report on targeted financing in NPOs

Rule No. 1 All NPOs submit a balance sheet and a report on the intended use of funds

There are nuances

The composition of the financial statements of state (municipal) institutions is established in accordance with the budget legislation of the Russian Federation, since they are public sector organizations (clause 4 of article 14 of Law No. 402-FZ).

Like commercial firms, NPOs are required to prepare a balance sheet. As for the financial results report - Form No. 2, non-profit companies need to fill it out only in specific cases, we will talk about them in detail in the next section. But all non-profit organizations, without exception, need to fill out a report on the intended use of funds (clause 2 of article 14 of Law No. 402-FZ). Where can I get the forms of these documents?*

Let's start with the balance sheet. Order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n “On the forms of financial statements of organizations” (hereinafter referred to as Order No. 66n) contains as many as three forms of this document. The first form is general. It is given in Appendix No. 1 to Order No. 66n. Any NGO can use it. The other two forms are simplified. Therefore, it makes sense to understand in what cases NPOs have the right to use them.

Thus, Appendix No. 5 to Order No. 66n provides a simplified form of balance sheet for small businesses. But of all NPOs, only consumer cooperatives can be considered such. And then only if certain criteria are met (we described them in the sidebar on the right). That is, most NPOs are not small businesses. It turns out that only some consumer cooperatives can afford to use this simplified form (clause and article 6 of Law No. 402-FZ).

Memo

Non-profit organizations do not fall into the category of small businesses, with the exception of consumer cooperatives. But even a consumer cooperative, in order to be considered a small organization, must meet a number of conditions.

And Appendix No. 6 to Order No. 66n contains a form provided specifically for socially oriented non-profit organizations (see the box below for details). At the same time, the letter of the Ministry of Finance of Russia dated December 27, 2013 No. 07 01 06/57795 states that this form can also be used by other non-profit organizations. The fact is that, as a general rule, non-profit organizations are granted the right to conduct accounting in a simplified form and fill out simplified financial statements (clause 4 of article 6 of Law No. 402-FZ). However, special forms have not yet been approved, so NPOs are allowed to use the balance sheet form provided for socially oriented companies. Please note: it is much simpler than general shape. Just keep in mind: this special form from Appendix No. 6 to Order No. 66n cannot be used by non-profit organizations that do not have the right to simplified accounting methods. Such NPOs are listed in paragraph 5 of Article 6 of Law No. 402-FZ. These are, in particular:

- organizations whose financial statements are subject to mandatory audit;

- housing and housing construction cooperatives;

Credit consumer cooperatives (including agricultural credit consumer cooperatives);

- political parties, their regional branches or other structural units;

- bar associations;

- notary chambers;

- non-profit organizations included in the register of NPOs performing the functions of a foreign agent.*

And now let's talk about the form of a report on the intended use of funds. As a general rule, non-profit organizations report in the form given in Appendix No. 2 to Order No. 66n. But for socially oriented NPOs, an exception was again made. Their form is contained in Appendix No. 6). These are NPOs created in the forms provided for by Law No. 7-FZ, with the exception of state corporations, state-owned companies and political parties. Consumer cooperatives, homeowners' associations, horticultural, gardening and dacha non-profit associations of citizens absolutely cannot be recognized as socially oriented. Since Law No. 7-FZ does not apply to these NPOs (clause 3 of Article 1 of Law No. 7-FZ). In addition, for an organization to be considered socially oriented, it must carry out activities aimed at solving social problems, the development of civil society in Russia, as well as the types of activities specified in Article 31.1 of Law No. 7-FZ.*

Rule No. 2 It is recommended to prepare a report on the financial results of non-profit organizations if the income from the business is significant

A non-profit organization can conduct entrepreneurial activity, if so provided by its charter. But only insofar as it serves to achieve the goals for which it was created (clause 4 of article 50 of the Civil Code of the Russian Federation). However, there should be no legal ban on such activities.

Data on profits from business and other similar activities are disclosed in the report on the intended use of funds. For this purpose, a corresponding line is provided in this form. But if you think that the information in the report on the intended use of funds is not disclosed in sufficient detail, you can also prepare a report on financial results. For example, this will be required if in the reporting year your organization received significant income from commercial activities (clause 1 of article 13

As a general rule, NPOs should use the generally established form of financial statements. It is given in Appendix No. 1 to Order No. 66n. Only consumer cooperatives, which are small businesses and have the right to use simplified accounting methods, can act differently. They can use the form provided in Appendix No. 5 to Order No. 66n.*

Note that both forms are called the “Profit and Loss Statement.” The name is old. Starting with the reporting for 2012, this report should be called a statement of financial results (information No. PZ 10/2012). Therefore, if necessary, make changes to the form title yourself.

NPOs using the simplified tax system - what kind of reporting to submit is a question that all non-profit organizations using the simplified tax system face in the first year of operation. NPOs, like commercial companies, must submit reports to government authorities on time. Let us consider in more detail in our material the features of submitting NPO reports using a simplified approach.

NPO: concept and features

Non-profit organizations differ from commercial organizations in that they have a different purpose for creating and carrying out their activities. the main objective commercial companies is to obtain maximum profits. NPOs are not created to generate income. This is also provided for by Russian legislation (Article 50 of the Civil Code of the Russian Federation). When carrying out their activities, NPOs are guided by 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 an NPO, and must also be spelled out in the constituent documents. Accounting for income from commercial activities of NPOs must be kept separately.

Funding for NPOs can be achieved by receiving:

• contributions from participants and founders of the organization;
• charitable voluntary contributions and donations;
• profit from doing business;
• income received from the property of NPOs;
• other income.

Non-commercial organizations and simplified taxation system: conditions of application

NPOs created in any form can apply a simplified regime. Moreover, it is both a profitable and an income-expenditure option. NPOs are legal entities that also comply with the Tax Code and keep records in accordance with established standards.

Simplification is not allowed investment funds and legal entities (Article 346.12 of the Tax Code of the Russian Federation).

For NPOs, more favorable conditions for applying the simplified regime are provided. 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 of Article 256 of the 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 (Article 251 of the Tax Code of the Russian Federation).

NPOs that have chosen the income regime can reduce the simplified tax system by insurance premiums from wages paid from any sources. This was stated in the letter of the Ministry of Finance dated 08/09/2012 No. 03-11-06/2/105.

NPO on the simplified tax system: which one?submit financial statements

According to paragraph 4 of Art. 6 of Federal Law No. 402-FZ NPOs have the right to submit reports in a simplified form. At the same time, NPOs can submit not only a simplified version of reporting, but also a standard full version. The decision on this is made by the NPO individually.

In accordance with Art. 14 of Federal Law No. 402-FZ, the financial statements for non-commercial organizations using the simplified tax system include:

• Balance sheet. This form for NPOs differs from the form for commercial enterprises in that the “Capital and Reserves” section is replaced with “Targeted Financing”. Here the NPO must show data on the amounts of sources of formation of its assets. At the same time, organizations themselves determine the details of how certain data will be reflected in the balance sheet. For example, if the company has a large amount of inventory, you can, if desired, reflect in detail the composition of the inventory in the balance sheet. But you don’t have to do this, but simply reflect the amount of inventory in one line.
• Report on the intended use of funds. This document reflects the amount of funds that were used to conduct the company’s activities. This includes wages, expenses for charity, carrying out targeted events, etc. The report will also need to show cash balances at the beginning and end of the year, the total amount of contributions received, and profit from business activities.
• Income statement. It is not necessary to submit it to the NPO; it can be replaced by a report on the use of funds. It is mandatory only if the following conditions are met:
• during the reporting year, the NPO received significant income;
• profit data does not fully reflect financial condition organizations.

Material information may be further disclosed in explanatory note to balance.

If the NPO does not have an accountant, then the manager can fill out the reports independently. NPOs can report both on paper and in in electronic format. Non-profit organizations use standard reporting forms approved by Appendix No. 6 of Order No. 66 of the Ministry of Finance dated 07/02/2010. These reports are submitted at the end of the year, no later than March 31.

Separately, it is necessary to note the features inherent in NPOs that have a social orientation (SO). That is, when carrying out their activities, they perform various social functions(charity, social protection, healthcare, education, etc.). Such organizations fill out special reporting forms, namely: the balance sheet of the SO NPO and a report on the intended use of funds (Article 2 of Federal Law No. 7-FZ).

Tax reporting

Simplified non-profit organizations must also report to the Federal Tax Service. At the end of the year (by March 31), they must submit a tax return according to the simplified tax system. An organization can fill out the report either manually or electronically. Non-profit organizations fill out the same simplified declaration form as commercial firms (form approved by Order of the Federal Tax Service dated February 26, 2016 No. ММВ-7-3/99@). If an NPO has no income and expenses, it must submit a zero declaration according to the simplified tax system (clause 1 of Article 346.23 of the Tax Code of the Russian Federation).

At the same time, in the declaration under the simplified tax system, NPOs additionally fill out section 3 “Report on the intended use of property.” This should be done by NPOs that received targeted funding during the year or that at the beginning of the year have a balance of targeted funds from the previous period, even if there were no receipts in the reporting year.

Also, simplified NPOs must keep a book of income and expenses (Article 346.24 of the Tax Code of the Russian Federation).

NPOs using the simplified tax system do not need to pay income tax, property tax and VAT (clause 2 of article 346.11 of the Tax Code of the Russian Federation). Therefore, most NPOs do not need to file returns for these taxes.

The combination of NPOs and the simplified tax system does not always mean that the organization does not have to pay other taxes besides the single one. There are many exceptions to this rule:

• property tax is paid by organizations that have property taxed at cadastral value (clause 2 of article 346.11 of the Tax Code of the Russian Federation);
• VAT must be paid by non-profit VAT tax agents;
• Transport tax is paid by those non-profit organizations that own vehicles;
• Land tax is paid if the enterprise owns land plot and etc.

Other reporting

Employee reporting:

• in the Federal Tax Service - 2-NDFL, 6-NDFL, ERSV and the average number;
• in FSS -4-FSS;
• in the Pension Fund of Russia - SZV-M.

Also, non-profit organizations provide two mandatory documents to Rosstat:

• Form No. 1-NPO, which reflects data regarding the activities of the organization;
• Form No. 11 (short), which should contain information about changes in fixed assets.

It is mandatory to submit reports to the Ministry of Justice:

• Form No. 0N0001 - it reflects information about the heads of the NPO and the activities it carries out;
• Form No. 0N0002 - shows how the NPO’s property was used and what the targeted funds were spent on;
• Form No. 0Н0003 – reflects the amount of funds received from foreign and international organizations, citizens and stateless persons.

The forms were approved by order of the Ministry of Justice of the Russian Federation dated March 29, 2010 No. 72. This reporting is provided so that the state can ensure control over whether NPOs have foreign citizens among their participants and founders and foreign sources of funding (Part 3.1 of Article 32 of the Federal Law of January 12, 1996 No. 7-FZ).

The first two forms do not need to be filled out by organizations if:

• they did not receive assets from foreign entities;
• the founders and members of NPOs are citizens of the Russian Federation;
• NPO revenues for the year amounted to more than 3 million rubles.

Instead, you need to fill out a statement stating that the NPO complies with legal requirements.

Results

Thus, the reporting submitted by NPOs is somewhat different from the reporting that must be submitted commercial enterprises. Non-profit organizations can submit financial statements in a simplified form, as well as in accordance with individual characteristics detail balance sheet items. Separately, NPOs must submit special reports to the Russian Ministry of Justice.

The answer to this question was prepared by the Inspectorate of the Federal Tax Service of Russia for the city of Zelenogorsk Krasnoyarsk Territory and published in “Tax News of the Krasnoyarsk Territory” No. 11, June 2012.

Accounting and statistical reporting in non-profit organizations is carried out in accordance with the procedure established by current legislation Russian Federation. Information about the activities of a non-profit organization is presented to state statistics bodies, tax authorities and other persons in accordance with the legislation of the Russian Federation and constituent documents organizations.

According to paragraph 4 of Article 15 of the Federal Law of November 21, 1996 No. 129-FZ “On Accounting”, public organizations (associations) that do not carry out entrepreneurial activities and do not have turnover in the sale of goods (works, services) other than disposed of property, are given an exemption from obligations to present interim financial statements. Data public organizations only once a year, based on the results of the reporting year, they submit financial statements in a simplified format:

1) balance sheet;

2) profit and loss statement;

3) a report on the intended use of the funds received.

Please note that from 01/01/2013 another law “On Accounting” No. 402-FZ will be in force.

When presented by non-profit organizations tax reporting(declarations) the following must be kept in mind.

Income tax . According to Art. 246 of the Tax Code of the Russian Federation, all Russian organizations are recognized as payers of corporate income tax.

Articles 285, 286 and 289 of the Tax Code of the Russian Federation stipulate that taxpayers, regardless of whether they have an obligation to pay tax and (or) advance payments for tax, features of calculation and payment of income tax, are required to submit to the tax authorities at the end of each reporting and tax period the location of the relevant tax returns.

Non-profit organizations that do not have obligations to pay income tax submit a declaration in a simplified form at the end of the tax period. This declaration includes:

title page of the declaration;

sheet 02 "Calculation of corporate income tax" (without attachments);

sheet 14 "Report on the intended use of property (including funds), works, services received within the framework of charitable activities, targeted revenues, targeted financing."

VAT. The situation is similar for VAT (Articles 143, 174 of the Tax Code of the Russian Federation). Therefore, at the end of the tax period, a non-profit organization submits a VAT return. The title page and section 1 must be completed. Completion of other sections and annexes to the declaration depends on whether the organization has operations to be reflected in these sections and annexes to the declaration. Thus, an organization that carries out during the tax period only activities for which operations are exempt from taxation, in addition to title page and section 1 is completed by section 7.

Organizational property tax . Non-profit organizations with property calculate and pay corporate property tax in the same manner and terms as commercial ones (Articles 373, 386 of the Tax Code of the Russian Federation). There are also no special rules for filing a tax return. It does not matter whether the organization is leading commercial activities or not.

Personal income tax. A non-profit organization that is a source of income for individual- personal income tax payer, recognized as a tax agent. Consequently, it calculates, withholds from the taxpayer and pays the tax amount to the budget. Based on the results of the tax period, tax agents submit relevant information to the tax authority at their place of registration.

Transport tax . Payers of transport tax on the basis of Art. 357 of the Tax Code of the Russian Federation are only persons to whom vehicles are registered. In accordance with Art. 363 of the Tax Code of the Russian Federation, if an organization has transport, then it is obliged to submit a tax return to in the prescribed manner, regardless of the activity in which the vehicles are used.

Land tax. Non-profit organizations that own land by right of ownership or by the right of permanent (perpetual) use pay land tax (Article 388 of the Tax Code of the Russian Federation). Therefore, at the end of the tax period, they submit tax returns to the tax authority at the location of the land plot.

Besides, information on the average number of employees employees for the previous calendar year, according to clause 3 of Article 80 of the Tax Code of the Russian Federation, are represented by all taxpayers.

Thus, according to the current tax legislation, non-profit organizations are required to submit tax returns to the tax authorities at the place of registration, regardless of whether they have an object of taxation or not.

Any enterprise operating in Russia must submit reports to various government bodies.

They are no exception. However, for such entities a different set of documentation and special deadlines are provided.

What is an NPO?

A non-profit organization is an organization whose purpose is not to make a profit, and the income from its activities is not distributed among the founders.

Such a business entity has all the characteristics of a legal entity:

• has an independent balance;
• can open bank accounts;
• has the right to stamps with its name;
• acts on the basis of the charter;
• is created for an unlimited period of activity.

These enterprises are created for social, cultural, educational, political and other similar activities, the purpose of which is to achieve public goods. The most famous such organizations are charities.

Entities of this kind can carry out commercial activities, but only if it is intended to achieve the goals of the company and the distribution of income received among the founders is not intended. Their activities are regulated by Law No. 7-FZ.

Financial statements

Non-profit organizations are required to maintain appropriate records, prepare reports and submit them annually. The deadline for submitting completed forms is March 31 of the year following the reporting year.

According to the law, the composition of the account. NPO reporting includes two types of documents, each of which must be drawn up in the prescribed form, taking into account the specifics of the entity’s activities:

• Balance sheet. The difference between this report and the report is the replacement of the “Capital and Reserves” section with “Targeted Financing”. At the same time, the organization indicates information about the amounts of sources of formation of its assets. The specific content of the section depends on legal form companies.
  The NPO independently determines how detailed the information will be reflected in the balance sheet. For example, if the company has enough a large number of reserves, then the reporting can show the detailed composition of the inventory. If their range is limited, then the entire amount is allowed to be shown in one line.
• Report on the intended use of funds. Contains the following information:
  • the amount of funds used in the activity, including expenses for wages, charity, targeted events, costs for ensuring the functioning of the enterprise;
  • balance at the beginning of the year;
  • the total amount of money received, including target, membership, entrance and voluntary contributions, profit from business activities is also indicated;
  • balance at the end of the year.

You can also write an explanatory note. This document contains expressed in free form decoding of individual indicators.

Reports can be submitted in paper or electronic form.

You can get detailed information about the accounting of these enterprises from the following video:

Tax reporting

Non-profit organizations also report to the state authorities of the Federal Tax Service. The list of documents depends on the chosen taxation system.

General mode

If an enterprise does not use a special taxation system, then it must submit the following documents to the tax office:

• . It is recommended to submit it electronically no later than the 25th day of the month following the end date of the period.
• . If an existing organization has taxable property as part of its assets, it must provide calculations and transfer payments quarterly. Only enterprises that do not own fixed assets are exempt from filling out the form and paying tax. The declaration on advance payments is submitted to the relevant authorities within 30 days after the end of the reporting period. The document containing information about the final calculation must be submitted no later than March 30.
• . An NPO is recognized as a payer if it conducts business activities. The form is submitted for each reporting period no later than 28 days after its end. The report for the tax period must be submitted by March 28 of the year following the previous one. If the organization did not conduct business activities, it must submit a special simplified declaration to the territorial inspection. Its due date is also March 28.
• . If the company's property includes a land plot, it must submit this report before February 1 of the year following the reporting year.
• . It is necessary if the organization has vehicle. The deadline for submitting the document is also February 1.

In addition to those listed, NPOs must provide the inspection with some other documents:

• . Provided if the company has 100 or more employees. Available until January 20th.
• . According to the law, any enterprise is required to report the amount of income tax withheld from employees if their number exceeds 25 people. To do this, you must submit a certificate in the prescribed form to the tax authorities before April 1.

Special systems

These organizations have the right to use special tax regimes. In this case, they are required to provide the relevant reports to government authorities:

• . It must be formalized if the company uses. The document is submitted quarterly by the 20th day of the month following the reporting period.
• . To be filled in if the company is on the simplified tax system (). In this case, the form must be completed and submitted by March 31 of the year following the previous period.

These entities bear the same responsibility for the information specified in the documents as other enterprises.

Other documentation

NPOs also submit calculations to other government agencies.

Off-budget funds

• . Submitted to the social insurance fund if the number of employees exceeds 25 people. The dates for submitting a document in electronic and paper form differ:
  • on paper must be reported by January 20;
  • Electronic calculations are allowed to be submitted until January 25.
• . It is submitted to the territorial bodies of the Pension Fund if the average number of employees exceeds 25 people. The due dates are as follows:
  • February 15, if the report is generated on paper;
  • February 22, if electronic payment is submitted.

Federal State Statistics Service

In addition to the reports that are submitted by the organization included in the sample, two mandatory documents must be submitted to the territorial body of Rosstat:

• Form No. 1-NPO. Information on the activities of the enterprise must be submitted by April 1 of the year following the reporting year.
• Form No. 11(short). The document contains information about the movement of fixed assets. It must also be submitted to the territorial authorities before April 1.

Ministry of Justice

Non-profit enterprises are required to submit reports on their activities to the Ministry of Justice:

• Form No. 0Н0001. It should reflect information about the managers, as well as the nature of the organization’s activities.
• Form No. 0Н0002. The completed form contains information about the expenditure of targeted funds, as well as the use of property.
• Form No. 0Н0003. To be filled out on the official website of the ministry.

In some cases, companies may not provide these reports. This opportunity appears if:

• the NPO did not receive assets from foreign persons, international enterprises, etc.;
• the founders or participants are not foreign citizens;
• the total amount of receipts for the year does not exceed 3 million rubles.

In this case, instead of forms No. 0Н0001 and 0Н0002, a statement of compliance with legal requirements is submitted. It is compiled in any form.

All of the listed reports must be submitted to the territorial department of the ministry by April 15 of the year following the reporting year.

Features of socially oriented NPOs

According to the current legislation, non-profit organizations whose work is aimed at solving public problems are recognized as socially oriented (SO):

• social protection;
• help in overcoming natural Disasters, disasters;
• animal protection;
• protection of buildings and structures that have cultural and historical significance;
• provision of legal assistance free of charge or on a preferential basis;
• environmental protection;
• charity;
• prevention of dangerous forms of human behavior;
• activities in the field of healthcare, education, culture, science, etc.

Most often they are created in the form of religious organizations, associations, public associations, autonomous NPOs. Political parties, state corporations cannot be such.

The reporting of such companies has a number of distinctive features. Instead of the standard forms that all enterprises submit, they fill out special forms:

• Balance sheet of SO NPO.
• A report on the intended use of their funds.

Latest changes for 2019

The legislation introduced some new reporting rules for non-profit enterprises. The difference between the new rules and the old ones is as follows:

• section 3 of the balance sheet is called “Targeted Financing” instead of “Capital and Reserves”, it contains information about targeted funds and funds;
• significant information about reporting indicators can be disclosed in the explanatory note to the balance sheet;
• small NPOs have the right to draw up simplified forms, including a report on the intended use of funds.

According to the changes, socially oriented associations are no longer considered as separate category. Their reporting forms no longer have significant differences.

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. the federal law dated December 6, 2011 No. 402-FZ “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 listed types reports 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 invited to donate the following types reports:

Information about the activities of a socially oriented non-profit organization (SONCO);
Volume information 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;
Execution Details scientific research and developments;
Information on the use of information and communication technologies and the production of computer equipment, software and 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 about the number and wages workers;
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 it to Rosstat zero reporting.

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 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– up 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 greatly. In any case, figuring this out is not that difficult for almost any employee.

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