NPO annual reports. Accounting and tax reporting of public organizations

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

The collection of information by Rosstat is not a voluntary opinion poll, all legal entities are required to provide this department with the necessary information. The reporting procedure is established by federal law, and administrative liability is provided for its failure to provide. Federal Law No. 402-FZ of December 6, 2011 “On Accounting” obliges all organizations to regularly send copies of 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 or another form 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 themselves must now learn about the submission of reports through a special website. On the site, you can find out by TIN, OKPO or PSRN which reporting forms are considered relevant for your organization personally. It also tells you when you must submit your report.

As Yekaterina 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 NGOs, no reporting was offered. But now everything has changed: the site began to require much more reporting from NGOs than from commercial organizations. Moreover, often many of the listed types of reporting are poorly consistent with the activities of this particular NPO.

For example, let's check the TIN of one of the funds involved in helping seriously ill children. This fund is invited to submit the following types of reports:

Information about the activities of a socially oriented non-profit organization (SONKO);
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 about transactions with fixed assets in the secondary market and their leasing;
Information about the implementation of scientific research and development;
Information about 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 a thermal power plant;
Information about the operation of the hydroelectric power station;
Information about investment activity;
Information on the number and wages of employees;
Information about the commissioning of buildings and structures.

Ekaterina Vasyutina advises the management of NPOs 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 observed event”, then, according to the letter of Rosstat dated April 15, 2016 No. SE-01-3 / 2157-TO, the required data should be sent to the department only in if your NPO accidentally owns a hydroelectric power plant or manufactures computers. But if there is no such note in the form, then you will have to send zero reporting to Rosstat.

Penalties 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 imposed only on officials responsible for the violation. However, since 2016, the punishment has been toughened. Now the fine for officials is 10-20 thousand rubles. A fine has also been introduced for the organization itself - its size 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, a fine is imposed separately for each form not submitted - that is, if you forgot about reporting at all, then you can safely multiply all these numbers by ten.

According to Ekaterina Vasyutina, Rosstat is not particularly zealous in penalizing NGOs that are inattentive in reporting. Therefore, there is no need to panic about this. However, now, with the increase in fines, the risk still appears to be quite serious, especially for poorer NGOs. Therefore, you need to carefully monitor the reporting - check the data on the website, fill out forms, 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 an NPO should do this work on his own or introduce it into the terms of reference of one of the employees.

Perhaps the most relevant for NCOs is Form No. 1 SONCO, 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 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 activities of the organization and can vary greatly. In any case, understanding this is not so difficult for almost any employee.

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tax period is the year (Article 285 of the Tax Code of the Russian Federation),

C. VAT in case of account movements

An updated VAT return must be submitted. Taxpayers, including those who are tax agents, as well as persons specified in paragraph 5 of Art. 173 of the Tax Code of the Russian Federation are required to submit to the tax authorities at the place of their registration the relevant tax declaration on time no later than the 20th day of the month following the expired tax period.

VAT tax period is a quarter (Article 163 of the Tax Code of the Russian Federation).

D. 2-personal income tax and 6-personal income tax, if no payments were made to employees throughout the year

Even if an NPO is not active, it still retains a governing body, such as a chairman. Usually in this case the chairman works without pay. But as our practice shows, non-payment of wages can cause claims from inspection bodies. In this situation, we recommend concluding .

If persons working in NCOs do not receive wages or remuneration under civil law contracts, then reports 2-NDFL and 6-NDFL do not need to be submitted (clause 2 of article 230 of the Tax Code of the Russian Federation (clause 2 of article 230 of the Tax Code of the Russian Federation).

But if the organization is afraid that its account may be blocked due to non-delivery of zero reporting, then it can be sent to the Federal Tax Service with a notification that the NPO is not a tax agent, which means it should not provide a 6-personal income tax calculation.

E. Declaration on corporate property tax, land and transport tax

An organization that does not have property recognized as an object of taxation does not submit a declaration. Only taxpayers must submit a tax return for property tax, land and transport tax (Article 386 of the Tax Code of the Russian Federation, clause 1 of Article 388 of the Tax Code of the Russian Federation and paragraph 1 of Article 357 of the Tax Code of the Russian Federation).

E. Information on the average number of employees

If the NPO did not carry out the work, this does not exempt it from the need to submit information. According to paragraph 3 of Art. 80 of the Tax Code of the Russian Federation, the taxpayer shall submit to the tax authority no later than January 20 of the current year information on the average number of employees for the previous calendar year in the form approved by order of the Federal Tax Service dated March 29, 2007 N MM-3-25 / 174@.

G. Accounting statements

The obligation to send financial statements to the tax authority at the location of the organization is fixed pp. 5 p. 1 art. 23 NK RF. The annual accounting (financial) statements of a non-profit organization consist of a balance sheet, a report on the intended use of funds and annexes to them (clause 2, article 14 of the Federal Law of December 6, 2011 No. 402-FZ). Reporting is submitted to the tax authority at the location of the organization on time not later than three months after the end of the reporting year. Non-profit organizations that had no income and expenses during the reporting period may submit a zero report.

2. PENSION FUND

A. Form RSV-1 (since 2017 administrator of the Federal Tax Service)

Each policyholder must submit a calculation in the RSV-1 form at the end of the reporting and settlement period (clause 1, part 9, article 15 of the Law of July 24, 2009 N 212-FZ), even if there was no activity. The Ministry of Labor believes that such an obligation remains, even if the insured does not make payments in favor of individuals. In other words, the reporting obligation is linked to the status of the insured. The insured is a person who employs people under an employment contract or who pays insurance premiums for persons working under a civil contract (Article 5 of the Federal Law of July 24, 1998 N 125-FZ). If there are no such people, then it is logical to assume that there is no obligation to provide reports.

We sent inquiries to the Pension Fund and the Ministry of Labor in the case of the NGO "Mothers of Prikumye", where the only permanent employee did not receive any wages, essentially doing volunteer work. The Pension Fund made claims to the organization.

In response to our requests, that, as a general rule, it is necessary to conclude an employment contract with the chairman of an NPO. However, he did not rule out the possibility of disinterested performance of work, provision of services, provision of 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 fixed in a civil law contract." Thus, the Ministry of Labor did not rule out the possibility of concluding not an employment contract, but an agreement for the free performance of services with the chairman. At the same time, the Ministry of Labor indicated this possibility in passing, which indicates that the issue has not been worked out at the level of the ministry. That is, in order to avoid claims from the Pension Fund, it is better to send a zero calculation.

B. Form SZV-M

A monthly report in the SZV-M form is submitted to the pension fund and contains a list of all employees. In the absence of activity and at the conclusion of a civil law contract with the chairman on the gratuitous performance of his duties, in our opinion, it is not necessary to submit this monthly report.

The Pension Fund of the Russian Federation indicated in its letter: the question of the need for public associations that are insurers under compulsory pension insurance to submit reports in the form of SZV-M depends on the fact of the presence or absence of labor or civil law relations between public associations and their participants, based on labor or civil law contracts for payments, according to which insurance premiums for compulsory pension insurance are accrued and paid to the Pension Fund of the Russian Federation. In the absence of such a formalization of relations, public associations do not submit reports in the SZV-M form for such persons.

Please note that in this letter the Pension Fund indicates that "for such persons" it is not necessary to submit reports. But he does not write that reporting does not need to be submitted at all. Therefore, in such a case, it would be better to send zero reporting.

3. SOCIAL INSURANCE FUND

A. Form 4-FSS

The situation with reporting to the FSS is the same as with reporting to the Pension Fund of the Russian Federation. If there is a leader who works for the benefit of the organization for free, then we recommend concluding an appropriate civil law contract. If you definitely do not want to have claims from the FSS, then it is better to submit zero reporting. Please note that from January 1, 2017, a new form for the delivery of 4-FSS was introduced.

B. Confirmation of the main activity

Lack of activity does not release from the obligation to confirm the main view. To do this, before April 15, the FSS must submit:

• statement confirming the main type of economic activity;
• certificate confirming the main type of economic activity;
• a copy of the explanatory note to the balance sheet for the previous year.

4. Rosstat

Organizations must submit annual financial statements to Rosstat. As we indicated above, the annual accounting (financial) statements of a non-profit organization consist of a balance sheet, a report on the intended use of funds and annexes to them (clause 2, article 14 of Federal Law No. 402-FZ of December 6, 2011).

Moreover, Russian legal entities, including NGOs, obliged provide primary statistical data to Rosstat. You can find out more about what kind of data this is and when they need to be submitted by filling out the form on the website http://statreg.gks.ru/. As a rule, each organization needs to submit about a dozen forms, and even at different times.

5. Ministry of Justice of the Russian Federation

The legislation defines a different composition of reporting for

• public associations
• all other NGOs
• NCOs 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 must submit a report on form OH0003 and a letter of continuation of activity,

B. Other NPOs (other than “foreign agents”)

There are two options here. The first is for NGOs that meet at least one of the following criteria:

• founders (participants, members) are foreign citizens and (or) organizations or stateless persons,
• for the previous year there were receipts of property and funds from foreign sources,
• over the previous year, the receipt of property and funds of NPOs (from any sources) amounted to more than three million rubles.

Such organizations submit a report in the form OH0001 and in the form OH0002. The report is posted on the website of the Ministry of Justice of Russia at http://unro.minjust.ru/ The deadline is April 15 of the year following the reporting one.

The second option is for NCOs that do not meet any of the above criteria. In this case, the NPO posts on the website of the Ministry of Justice a statement/message on the continuation of activities, as well as statement that the NPO does not meet any of the above criteria. The deadline is April 15 of the year following the reporting year.

A charitable organization additionally submits to the Ministry of Justice of Russia a report on its activities containing information on:

• financial and economic activities, confirming compliance with the requirements of the law on the use of property and spending the funds of a charitable organization;
• the personal composition of the supreme governing body of the charitable organization;
• composition and content of charitable programs of a 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 conducted by the tax authorities, and the 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.

C. NPOs – “foreign agents”

Submit the following reports on time:

• a report on its activities, on the personal composition of the governing bodies - once every six months, no later than the 15th day of the month following the end of the six months (January 15, July 15);
• report on the purpose of spending money and other property, including those received from foreign sources, and on the actual spending and use of money and other property received from foreign sources - quarterly, no later than the 15th day of the month following the end of the quarter (15 January, April 15, July 15, October 15);

Letter of the Pension Fund of the Russian Federation dated July 13, 2016 N LCH-08-26 / 9856 "On sending clarifications on the provision of monthly reporting"

clause 3 of the Regulations on the conditions for the mandatory provision of primary statistical data and administrative data to subjects of official statistical accounting, approved. Decree of the Government of the Russian Federation of August 18, 2008 N 620

Is the financial statement complete or simplified? Those. you need to submit a balance sheet report on financial res - are these forms complete and are they simplified? Explanations to the balance sheet do not need to be submitted?

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

2. Yes, you can apply simplified forms of the 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 accounting methods (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, clause 2.1, clause 3 of article 1 of Law No. 7-FZ, Law No. 7-FZ).

3. Yes, explanations to financial statements may not be submitted. However, if desired, for significant indicators, you can provide the necessary explanations for the financial statements, compiling them 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 draw up forms such as a statement of changes in equity and a statement of cash flows. Both forms are given in Appendix No. 2 to Order No. 66n.

Rationale

Elena Popova, State Adviser of the Tax Service of the Russian Federation, 1st rank

What documents must 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 annexes to them. This is stated in part 2 of article 14 of the Law of December 6, 2011 No. 402-FZ.

Non-profit organizations must prepare a Statement of Financial Performance 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 indicator of income received by the non-profit organization is significant;
• disclosure of data on profit from entrepreneurial 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 assess the financial position of a non-profit organization and the 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 submit 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 in accordance with simplified forms. The same applies to law firms and notary chambers. A complete list of those organizations that are not entitled to simplify accounting and reporting is given in Part 5 of Article 6 of the Law of December 6, 2011 No. 402-FZ. *

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

2. From the directory The composition of the financial statements of non-profit organizations

3. From the directory Reporting of non-profit organizations (NCOs) to the Ministry of Justice of Russia

4. From the article of the magazine "Simplification" No. 1, January 2015 Examples of a balance sheet and a report on earmarked financing in an NPO

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, article 14 of Law No. 402-FZ).

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

Let's start with the balance sheet. The order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n “On the Forms of Accounting Statements of Organizations” (hereinafter - 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. It can be used by any NGO. The other two forms are simplified. Therefore, it makes sense to find out in what cases NGOs have the right to use them.

Thus, Appendix No. 5 to Order No. 66n provides a simplified balance sheet for small businesses. But of all NCOs, only consumer cooperatives can be considered as such. And then only if certain criteria are met (we talked about them in the box 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 in Appendix No. 6 to Order No. 66n, a form is provided specifically for socially oriented non-profit organizations (see the box below about them). At the same time, the letter of the Ministry of Finance of Russia dated December 27, 2013 No. 07 01 06/57795 states that other NPOs can also use this form. The fact is that, as a general rule, non-profit organizations have been granted the right to keep accounting in a simplified form and fill out simplified financial statements (clause 4, article 6 of Law No. 402-FZ). However, special forms have not yet been approved, so NPOs are allowed to apply the balance sheet form provided for socially oriented companies. Please note that it is much simpler than the general form. 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 NCOs 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 subdivisions;

- bar associations;

- notarial chambers;

- non-profit organizations included in the register of NPOs acting as foreign agents.*

And now let's talk about the form of the report on the intended use of funds. As a general rule, NGOs report in the form given in Appendix No. 2 to Order No. 66n. But for socially oriented NGOs, an exception is 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, HOAs, horticultural, horticultural 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, 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, developing 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 draw up a report on the financial results of an NCO if the income from the business is significant

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

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

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

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

A non-profit organization (NPO), as the name implies, is not commercial, that is, it was created to receive profits and distribute them among the participants. When forming an NPO, political, social, religious, educational and scientific, charitable goals are pursued. Non-profit organizations function within the framework of activities that embody the well-known expression: "not by bread alone ...".

Organizations are engaged in the realization of the spiritual needs of citizens, for example, the development of mass physical culture and sports, healthcare, the protection of the rights of organizations and citizens, and so on. However, despite the fact that NPOs do not conduct commercial activities (although they can, if such contributes to the achievement of the goals set for the organization by its creators), they must regularly submit reports. Let's consider what kind of reporting NCOs are required to submit to the Ministry of Justice.

Time "H"

In 2019, there were no changes in the time of submission of reporting documents by non-profit organizations for the Ministry of Justice of Russia. That date is April 15th. NPOs must report on their activities on the basis of the Federal Law "On Non-Commercial Activities" No. 7 of January 1996.

Article thirty-two of this legislative document prescribes the procedure for generating a report on the activities of the organization to the tax, statistical authorities, to the founders and other persons in accordance with the organization's statutory documents and existing legislation.

The supervisory authorities are provided with information on the receipts and expenditures of funds and other property during the past period, on the leadership of the organization and the general activities of the NPO.

This is a serious matter, and for a careless attitude to it - untimely provision or failure to provide the specified information at all - an appropriate administrative punishment is due (according to Article 19.7 of the Administrative Code of the Russian Federation).

Where to report

Compiled reports can be submitted today in two versions:

1. By mail. Reporting is sent by regular mail addressed to the territorial bodies of the Central Office of the Ministry of Justice of the Russian Federation. When sending a report, it is obligatory to attach an inventory of documents.
2. Placement of data on the report on the Internet on the information resources of the Ministry of Justice of Russia. Access to these resources can be made through the official websites of the regional bodies of the Ministry of Justice or through the central official website of the Ministry of Justice - www.minjust.ru. Posting reports on official Internet resources is provided for by a special order of the Ministry of Justice, which regulates the possibility of posting NPO messages on the continuation of its activities and reports on activities for the past period on the Internet.
3. There is a third option - sending reporting documents and a message on the continuation of activities electronically via e-mail. This method is possible only if there is a digital electronic signature of the authorized head of the organization.

Composition of reporting

Non-profit organizations must submit reports on their current activities for the past reporting period in the following composition:

• tax reporting. NPOs, like other organizations, can choose the tax regime. Either using the general tax regime, or applying a simplified taxation system. In the first case, non-profit organizations fill out a declaration on profit and on payment of VAT. In the case of using the simplified tax system, an NPO fills out a declaration for the payment of the tax provided for under the simplified tax system. For organizations that have real estate on their balance sheet, a declaration on the payment of real estate tax is required;
• financial statements. The composition of the financial statements required for submission is prescribed in the Federal Law on Accounting. However, for organizations that do not conduct commercial activities, a simplified accounting system is provided, which includes only a statement of losses and profits, a statement on the intended use of funds received and a balance sheet. The number of reports has also been simplified: such a report needs to be drawn up only once a year;
• statistical reporting. In addition to the profit and loss statement and the balance sheet, non-profit organizations that do not conduct commercial activities submit data to the state statistics authorities. To do this, use a special form developed for non-profit organizations to submit information - No. 1-NPO.

In addition to completing the prescribed form, you may need to provide other information as requested by the statistical office.

1. Data to state off-budget funds. Information is provided on the accrual and payment of contributions to the Medical 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 data are provided. Thus, organizations that are not engaged in commercial activities annually, before March 31, must send to the body in charge of accounting for such organizations a statement on the continuation of activities in the coming year. Information includes data on the current location of the governing body, information about the leaders of the organization.

In 2018, the reporting of non-profit organizations must be submitted in a timely manner to a number of state authorities: the Federal Tax Service, the Ministry of Justice, non-budgetary funds, Rosstat. Last year, a number of changes were legislatively approved in the procedure for submitting reporting documentation, some innovations also affected NGOs. The founders of non-profit associations must submit reports that display information about the activities of the entity, its leaders, and the use of financial resources. The article will consider in detail which reports of non-profit organizations for 2018 need to be prepared.

Non-Profit Organizations

From the name, we can conclude that making a profit is not the main purpose of the functioning of these institutions. A legal entity has its own bank account, seal, charter, and its leaders are required to draw up reports. Such entities are created for the implementation of cultural, religious, charitable, social, political activities.

Despite the fact that the founders of funds do not receive profit as a result of their operation, they are required to regularly submit accounting, tax and statistical reports. A feature of an autonomous non-profit organization is that it is created on the basis of voluntary contributions by individuals or legal entities and subsequently they do not have rights to the property of this entity. The activities and procedure for compiling reports of autonomous non-profit organizations are regulated by federal legislative acts.

Composition of NPO reporting documentation in 2018

tax reporting (VAT declarations, profit and real estate declarations);

accounting reports of non-commercial partnerships (submitted once a year); if the organization does not conduct commercial activities, it can generate reports in a simplified manner;

reports to the statistics of non-profit organizations (fill in form No. 1-NCO); if the statistical authorities require other information, the founders of NCOs are obliged to provide them;

payments to extra-budgetary funds (data on personalized accounting, on the amount of payments transferred to the Social Insurance Fund and the Pension Fund of the Russian Federation);

specialized reports of non-profit organizations (submitted to the authorities that keep records of such entities).

Accounting statements and deadlines for their submission

In 2018, financial statements must be submitted to the 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 a generally accepted model. 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 section "Capital and reserves" must be replaced with "Target financing". In boo. reporting, it is necessary to indicate information about the sources of asset formation.

Report on the intended use of resources. It should display the following information: the balance of funds at the beginning of the reporting period, the amount of financial resources used (payment of wages, costs of events, etc.), the amount of money received.

An explanatory note can be attached to the annual reporting for 2018 of a non-profit organization, in which the main indicators will be deciphered in any form. One copy of the reporting is submitted to the tax office, and the second to the statistical authorities. Financial statements in 2018 are provided in the following cases:

if during the year the NPO received income from the implementation of activities;

if in the report on the use of funds, data on the income received and the results of the activities of the institution are not fully disclosed;

financial reports for 2018 are often needed when stakeholders cannot assess the financial condition of an NPO.

Reporting to the Federal Tax Service

The composition of reporting in 2018 for non-profit institutions depends on the tax regime in which they operate. If you do not submit reports to those approved by the Government, then the founders of NPOs will have to pay large fines. Organizations operating under the general regime are required to prepare tax returns for non-profit entities in 2018:

declarations: for VAT (quarterly, until the 25th day of a new month), for property tax (until March 30), for income tax (until March 28);

Reports to the Ministry of Justice

NPO leaders need to prepare a report of non-profit organizations to the Ministry of Justice in 2018 by April 15. The procedure for compiling and submitting reports to the territorial bodies of the Ministry of Justice is regulated by the Law “On Non-Commercial Activities”. You can transfer the documentation in various ways: send it by mail (be sure to attach an inventory of the contents of the package), bring it in person, post it on the website of the department. The composition of the reporting of non-profit organizations in 2018 is determined by the type of activity of the NPO, the following information should be disclosed in the documents:

about the location of the subject;

about economic activity;

about charitable programs;

on the amount of financial resources received;

on the expenditure of funds;

information about leaders.

Features of reporting by various types of NCOs

All NCOs, regardless of their fundamental goals, are required to post on the website of the Ministry of Justice a report on the activities of a non-profit organization in 2018 and on the use of its property. What reports do non-profit organizations need to submit in 2018? More on this later:

Public associations are required to provide data on the property received and how it was used, the actual address of the subject, information about the leaders.

Trade unions submit information about the name of the subject, the actual location of the NPO, information about the founders.

Charitable organizations and foundations provide information on economic activities, managers, composition of charitable events, violations identified as a result of a tax audit and measures to eliminate them, statistical reporting.

Religious organizations provide form No. OP0001, information on the continuation of future activities, a special application.

Cossack societies submit documentation similar to that provided by religious organizations. They are also required to provide information on the number of members of the company.

Non-profit associations bear the same responsibility for committed offenses as other entities. Therefore, their founders are interested in competently organizing accounting and reporting and avoiding problems with regulatory authorities. Finabi specialists have extensive experience in providing accounting services, we will be able to analyze the financial statements of non-profit organizations in 2018 and help you draw up reporting documentation in accordance with applicable regulations. Entrust your worries to us!