Statistics for non-profit organizations. What reporting is submitted by an NGO charitable foundation

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 activity 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:

By mail. Reporting is sent by ordinary 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.
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.
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 profit and loss statement, 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.

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.
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.

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 of March 29, 2007 N MM-3-25 / [email protected]

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) reporting of a non-profit organization consists 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 that the issue 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;
the composition and content of the charitable programs of the charitable organization (the 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

Are the financial statements of non-profit organizations in 2018-2019 presented in full or simplified form? What forms of reporting 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 commercial one is its fundamental purpose. The purpose of a commercial company is to extract the maximum possible amount of profit.

Non-profit organizations do not pursue such a goal as making a profit. This is reflected in Art. 50 of the 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-Commercial Organizations” dated January 12, 1996 No. 7-FZ.

As in commercial structures, the 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 functioning. Non-profit organizations are founded for the implementation by the state of its functions in the social sphere, education, medicine, 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 activity should not contradict the main goal of the functioning of the organization. It must also be spelled out in the constituent documents, for example, in the charter. Accounting for income received from the results of such activities is carried out separately from the main one. The legislation may establish certain restrictions on its maintenance by certain types of non-profit organizations.

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

proceeds from the founders or participants;
charitable contributions / voluntary donations;
business income;
income from the property of the organization, for example, from the rental of premises;
other income permitted at the legislative level.

Read about what distinguishes accounting conducted in a non-profit organization in the material "Features and tasks of accounting in NCOs" .

Forms of non-profit organizations

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

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 to bring individuals and legal entities together to meet the needs of their participants and solve common problems. For example, housing cooperatives, credit societies of citizens, horticultural and dacha associations, agricultural unions, etc.
Financing of such organizations is carried out at the expense of participants by making shares.
Funds.
They exist at the expense of voluntary contributions of citizens and legal entities. Foundations pursue goals that are useful for the whole society: educational, social, cultural. Charitable organizations often operate in the form of foundations.
Public and religious organizations.
These are voluntary unions and associations of citizens with common interests and non-material (for example, spiritual) needs. Such associations can also function in the form of an institution, a social movement, a foundation. Founders can be both individuals, legal entities, and their associations.
Associations of legal entities (associations, unions).
They are created to coordinate commercial enterprises and protect them, as well as common interests. The constituent agreement signed by all participants of the association and the charter act as the constituent documentation. When joining such an association, the independence of each member is preserved.
institutions.
These include organizations created by the founder (founders) to carry out educational, social, cultural and managerial functions. At the same time, institutions can be either fully funded by the founders, or partially. In order to conduct their activities, institutions can attract charitable contributions from legal entities and individuals.

What financial statements are submitted by non-profit organizations

When compiling the financial statements of non-profit organizations in 2018-2019, it is necessary to be guided by:

Law No. 402-FZ dated 06.12.2011 “On Accounting”;
Regulations on accounting and financial reporting in the Russian Federation, approved by order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n;
PBU 4/99;
chart of accounts of accounting and instructions for its use;
Order of the Ministry of Finance of Russia "On the Forms of Accounting Statements of Organizations" dated July 2, 2010 No. 66n, etc.

It is also useful to familiarize yourself with the latest information from the Ministry of Finance of Russia “On the features 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 take reporting under the simplified form KND 0710096 which includes:

balance sheet (OKUD 0710001);

On our website you will learn how to fill it out correctly with the help of the article "The procedure for compiling the balance sheet (example)" .

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

statement of financial results (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 the submission of simplified reporting was sent by letter of the Federal Tax Service dated July 16, 2018 No. PA-4-6 / [email protected]

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

Non-profit organizations may not submit a cash flow statement (OKUD 0710004), unless it is imputed to them 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 in the Reform of Housing and Utilities includes a cash flow statement, a report on the results of investing temporarily free funds of the fund, a report on the implementation of the budget of the fund. According to PBU 4/99, non-profit organizations are not required to disclose information on changes in capital in their financial statements (OKUD 0710003).

Non-profit organizations that do not conduct entrepreneurial activities and do not have sales turnover may submit accounting. simplified reporting once a year. It will also consist of a balance sheet, a statement of financial results and a statement of intended use of funds. Religious organizations that do not have obligations to pay taxes may not submit accounting records.

A non-profit organization can develop a tabular form of explanations for the balance sheet and income statement on its own. According to the Accounting Regulations, non-profit structures can independently set the detailing 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. this material.

Accounting financial statements of socially oriented non-profit organizations

For the first time, the 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 05.04.2010 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 assistance to citizens (for example, providing legal assistance to citizens, supporting the population after natural disasters and catastrophes, protecting the environment, protecting and restoring cultural sites, burial sites, etc.).

Socially oriented non-profit organizations can take simplified accounting.

Results

The procedure for submitting financial statements for 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.

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 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 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 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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