Ano accounting and taxation. Features of accounting and tax accounting in a non-profit organization

Non-profit organizations, as their name implies, are not created for profit. Here are their main activities: social, charitable, cultural, educational, scientific.

NPOs (except for associations, unions, SROs and trade unions), of course, have the right to engage in entrepreneurial activities. But only if it is aimed at achieving the main goals of the organization.

As a result, taxation non-profit organizations a lot of features. Let's talk about the taxes of a non-profit organization.

When does the obligation to pay income tax arise?

The most important thing when calculating income tax is to accurately classify the income that goes to the company. Indeed, according to the rules, non-profit organizations should pay tax only on profits received from entrepreneurial activity.

If the receipts are provided for by the charter, there is no obligation to transfer tax from them. But even here, income must comply with Article 251 of the Tax Code of the Russian Federation.

So, for example, targeted funding (grants, investments) and targeted income (donations, entrance and membership fees) will not be taxed if they meet the following requirements:

Received free of charge;

Used on time for the intended purpose;

Spent on the conduct of statutory activities or the maintenance of NCOs.

And the last important condition: an organization that receives targeted funds is obliged to keep separate records of income and expenses from entrepreneurial activities (if any) and from statutory ones. This is stated in subparagraph 14 of paragraph 1 of Article 251 of the Tax Code of the Russian Federation. After all, if the funds are simultaneously used for targeted and non-targeted purposes, the company has the right to pay tax only on the part involved in entrepreneurial activities.

In which case the income of NCOs will be taxed, and in which not, it can be said only with a detailed analysis of each of the funding. After all, everything here depends not only on the specific type of targeted income. But also from the organizational and legal form of a non-profit organization.

For example, associations and unions have no right to do business. All receipts must be related to their statutory activities. And not all non-profit organizations can receive donations. With voluntary contributions, say, consumer cooperatives will have to pay income tax.

In general, the income of NPOs from the production and sale of goods or works should be determined in the same way as for commercial companies. But there are also some peculiarities. Let's analyze the case when a company sells a fixed asset purchased at the expense of targeted funds (or received as targeted income).

Example
What taxes a non-profit organization needs to pay when selling a fixed asset purchased with targeted funds

The Vera Foundation received a donation from CJSC Stroymash for the purchase of a computer worth 47,200 rubles. The accountant set a deadline beneficial use- 24 months. But a year after the operation, the fund decided to sell the computer for 35,400 rubles. (including VAT - 5400 rubles).

In this case, the income tax will be 15,440 rubles. ((35,400 rubles - 5,400 rubles + 47,200 rubles) × 20%).

The Vera Foundation will also pay VAT - 5400 rubles.

As you can see, a non-profit organization needs to pay income tax on income from the sale and the entire cost of the fixed asset. Because the funds received for the purchase of the computer were misused. After all, by the time of the sale, the useful life of the object has not expired. This means that the property sold as a whole did not work for its intended purpose. For the same reason, the accountant charged VAT. If you calculate income tax only on the sale and residual value of the property, this may cause a dispute with the tax authorities.

Now let's turn to non-operating income, which non-profit organizations often face. Here we will talk about property that was received free of charge, but has nothing to do with the target.

The cost of such objects in tax accounting is recognized based on market prices. They can be validated either by the recipient or by an independent appraiser.

Pay special attention to this moment. Throughout their activities, NGOs use office equipment or furniture free of charge. As a rule, they belong to the founders or employees of the organization. So, if the transfer of property is not formalized as a donation or the organization does not pay rent for use under the contract, then the property is considered to be received free of charge. He will have to pay income tax. This is established by paragraph 8 of Article 250 of the Tax Code of the Russian Federation.

But if someone provided a non-profit organization with a service or performed work on a gratuitous basis, then you do not need to pay tax on this. This is stated in subparagraph 1 of paragraph 2 of Article 251 of the Tax Code of the Russian Federation.

Let's say a few words about the interest received on bank accounts. Typically, the bank charges interest on the amount that is stored in the current account. If so, then the NPO should take into account the received increase as part of non-operating income. After all, this is required by paragraph 6 of Article 250 of the Tax Code of the Russian Federation.

Moreover, this rule will have to be followed regardless of whether the money is intended for targeted use or commercial.

Of course, the NPO retains the right to reduce taxable income on expenses. In which cases this can be done, and in which not - it is described in detail in the table.

Table.

Which expenses are included in the income base and which are not?

By the way, non-profit organizations, along with other companies, have the right to create a reserve for future expenses. It will make it possible to evenly take into account income and expenses when determining the base for income tax. NCOs have had such an opportunity only since last year, when legislators supplemented the Tax Code of the Russian Federation with Article 267.3.

VAT payment

As in the case of income tax, the obligation to pay value added tax arises only if the NPO is engaged in entrepreneurial activities. From targeted revenues that are not related to payment for goods or works, services sold and used for their intended purpose, VAT does not need to be calculated.

In addition, if a non-profit organization received non-operating income from these funds, VAT will not need to be transferred.

Is a non-profit organization eligible for VAT deduction? It has, but only if the goods or works are acquired through commercial activities and are strictly used in business. VAT paid to suppliers when acquiring goods, property or works at the expense of targeted funds is not accepted for deduction.

And the amount of NPO input tax is included in the cost of goods, property or work. This is indicated by subparagraph 1 of paragraph 2 of Article 170 of the Tax Code of the Russian Federation.

QUESTION - We are renting a room. In it we conduct both the main and entrepreneurial activities. Accounting for rental costs separately is unrealistic. Can input VAT be deducted?

No. The procedure for dividing the tax is not provided tax code. And the organization does not have the right to calculate the proportion based on revenue. After all, NCOs do not have the concept of “shipped goods (works, services)” within the framework of their statutory activities.

Non-profit organizations are eligible for VAT exemptions. All cases are listed in article 149 of the Tax Code of the Russian Federation. For example, gratuitous transfer of property rights in the framework of charitable activities is exempt from taxation. This is stated in subparagraph 12 of paragraph 3 of Article 149 of the Tax Code of the Russian Federation. Or the implementation of services related to social protection population (subclause 14.1 clause 2 article 149 of the Code).

And all the same, if NCOs apply benefits, they must issue invoices, but without the allocated tax amount. Otherwise, the organization should transfer the specified tax to the budget.

By the way, non-profit organizations with small sales turnover for entrepreneurial activities are completely exempt from VAT. The main thing is that the amount of revenue for the previous three months in a row does not exceed 2 million rubles. excluding VAT. This is directly stated in paragraph 1 of Article 145 of the Tax Code of the Russian Federation. Revenue includes all income in cash and in kind, which are associated with settlements for payment for goods or work sold. With the exception of earmarked receipts, they are not recognized as revenue.

But even if an NPO enjoys benefits or is completely exempt from paying VAT, it will still need to issue invoices to buyers for the cost of goods and works sold. And submit a VAT return in the general manner.

Payment of property tax on objects that the NPO uses in commercial activities

No one exempted non-profit organizations from property tax either. But still, legislators from time to time expand the list of objects that are not subject to this tax. So, for example, the Federal Law of November 29, 2012 No. 202-FZ updated paragraph 4 of Article 374 of the Tax Code of the Russian Federation. Monuments of history, culture and ships registered in the Russian International Register of Ships were added to the privileged objects.

For some NPOs, property tax benefits are established by regional authorities. Several indulgences are provided for in Article 381 of the Tax Code of the Russian Federation. For example, for religious enterprises (clause 2 of article 381 of the Tax Code of the Russian Federation) or organizations of the disabled (clause 3 of article 381 of the Tax Code of the Russian Federation). But remember: the exemption is granted in relation to property that is used in statutory activities.

What if, along with the statutory organization, conducts entrepreneurial activities? And at the same time uses privileged property for commercial purposes. Then the privilege can be applied only to that part of the property that is used in the statutory activities. To do this, the cost of objects can be distributed:

in proportion to the area they occupy;

Based specific gravity financing in the total amount of income.

We recommend using the first method, because it allows you not to recalculate the proportion for the distribution of the OS cost several times. But whichever option you choose, fix it in your accounting policy.

QUESTION - In June we bought a fixed asset, which is exempt from property tax. We will only register in July. How to determine its average annual cost?

To calculate the average annual value of such property, you need to add the residual value of the object on the 1st day of each month of the tax period and on January 1 of the next year. Then divide the amount received by 13 - the number of months in the calendar year, increased by one. This was stated by the Ministry of Finance of Russia in a letter dated December 30, 2004 No. 03-06-01-02 / 26. Perhaps the inspectors from your IFTS will point out that the cost of the object should have been divided by 7 (6 months + 1). However, their position is wrong. You can safely use the above methodology, since it is supported by the Ministry of Finance.

And further. Do not forget that NPOs also do not pay tax on movable property registered as fixed assets from January 1, 2013. Such a rule is spelled out in subparagraph 8 of paragraph 4 of Article 374 of the Tax Code of the Russian Federation.

Non-profit organizations are considered to be organizations that do not have the goal of making a profit from their activities. Their work is socially oriented. They are created to perform any cultural, religious, scientific and other tasks. Consider in the article how accounting and tax accounting is carried out in a non-profit organization.

The activities of such associations are regulated by the chart of accounts by some RAS, as well as the following regulatory documents:

1. Accounting Law No. 402-FZ;
2. Civil Code ( Civil Code of the Russian Federation);
3. Law "On Non-Commercial Organizations" No. 7-FZ of January 12, 1996;
4. Law "On Public Associations" No. 82-FZ of May 19, 1995.

Features of accounting in non-profit organizations

Non-profit organizations (NPOs) keep accounting and prepare reports in accordance with the legislation of the Russian Federation. To maintain it, the management is obliged to introduce the position of an accountant or draw up an agreement for the relevant services with another company.

Operations for the activities prescribed in the Charter and entrepreneurship are carried out separately. Accounts for income and expenses are presented in the table.

Unlike commercial companies, an NPO engaged in entrepreneurship does not have the right to distribute the income received during the period among the participants. Profit should be directed exclusively to the fulfillment of the statutory goals of the association. There is an entry in the account:

Dt 90 Kt 99 - reflects the profit received at the end of the reporting period.

At the end of the year c. 99 close:

Dt 99 Kt 84 - net profit for the year is taken into account;

Dt 84 Kt 86 - financing of statutory work.

If the NPO's commercial activities have resulted in losses, records are made:

Dt 99 Kt 90 - the loss for the period (month) is taken into account;

Dt 84 Kt 99 - annual loss is reflected.

The loss is covered by certain sources. For example, from the reserve fund, at the expense of last year's profit, additional investments of participants, etc.

There are records:

Dt 76 Kt 84 - the loss is repaid at the expense of membership fees;

Dt 86 Kt 84 - at the expense of last year's profit;

Dt 82 Kt 84 - from the reserve fund.

Example #1. Writing off the results from entrepreneurship

NPO "Barrier" is engaged in the provision of services for a fee. In 2016, income amounted to 614 thousand rubles, expenses - 389 thousand rubles.

During the year, postings are made:

Dt 62 Kt 90,614,000 - revenue from entrepreneurship is taken into account;

Dt 90 Kt 20 389 000 - the cost of services was written off;

Dt 90 Kt 99 225 000 - the result of the work of the association is taken into account.

At the end of the year, the accountant will write:

Dt 99 Kt 84,225,000 - profit written off;

Dt 84 Kt 86 225 000 - annual profit added to target amounts.

An NCO can take into account property as fixed assets if the following conditions are met:

• Application in the work established by the Charter, for the needs of management or entrepreneurship;
• Application for more than one year;
• Donation, transfer to the property of other persons is not provided.

The object is valued at market value at the time of registration. The cost of fixed assets is reflected in the entry: Dt 08 Kt 86.

For fixed assets, NCOs charge depreciation instead of depreciation, as commercial companies. The data obtained are used in the calculation of property tax with the average cost of fixed assets for the year (Article 375 of the Tax Code of the Russian Federation).

The amount of depreciation is shown on an off-balance sheet account, and fixed assets are shown on the balance sheet at their original cost. Otherwise, the asset will not be equal to the liability. A feature of accounting for fixed assets received at the expense of targeted funds is the use of account. 83. In the balance sheet, the balances on it are reflected in the line “Fund of immovable and movable property”.

Simplified taxation in non-profit organizations

NCOs have the right to apply simplified taxation. They can choose the simplified tax system at the time of creation, by submitting an appropriate application to the tax office, or switch to the regime in the process of managing. Restrictions on the use of the simplified tax system are presented in the table.

Organizations on the USN submit a single simplified declaration to the inspection for a year. They are exempt from income taxes, property taxes and VAT. NPOs calculate a single tax on a simplified basis. When taxed “by income”, it is equal to 6% of all income received. With the object "income minus expenses" - 15% of the difference, and in its absence - 1%. (see → )

Income used for statutory purposes single tax are not taxed. This applies to grants, membership fees, donations, subsidies for targeted needs. Simplified NCOs are required to take into account the income and expenses of the available target amounts separately.

Under this system, the head has the right to perform the duties of the chief accountant and not to resort to the services of other organizations for bookkeeping. The transition to the simplified tax system is beneficial for NPOs engaged in the sale of goods, work for a fee and having taxable property on their balance sheet.

Target income and their registration

The main component of accounting in NCOs is the receipt and expenditure of targeted amounts. Their receipt is reflected in the account. 86 “Targeted funding”. Read also the article: → "". Accounting is broken down by type of funds and sources of their receipt. According to Kt 86, they indicate the receipt of funds from funding sources in combination with accounts 76, 50, 51, 52. According to Dt 86 - spending money. To count. 86 open sub-accounts by types of sources of funds, financed programs, etc.

Members of the association can deposit money both to the cash desk and to accounts. The order of receipt, the amount and terms of making contributions should be prescribed in the Charter.

The income tax base does not include the following types of targeted income:

• Proceeds for the needs stated in the Charter and for the maintenance of the association;
• Grants for scientific, sports events, except for professional ones;
• Participant contributions;
• Gratuitous income from works, services under contracts;
• The rights to property that have been inherited;
• Property rights to engage in charity;
• Funds received as a gift from subdivisions for statutory work;
• Amounts allocated to departments. Target amounts are spent according to a predetermined estimate.

Reporting of non-profit organizations

The composition of reporting forms differs depending on the types of activities of NCOs. The differences are shown in the table.

In addition to accounting, NCOs submit tax returns for the following:

Property tax is calculated based on its value according to the cadastre ( Art. 346.11 of the Tax Code of the Russian Federation). NPOs submit data on the average number of employees and 2-NDFL certificates. NPOs submit the 4-FSS form to the social insurance fund quarterly, and the RSV-1 calculation to the pension fund. Read also the article: → "". Form 1-NCO is submitted to the statistical office. It contains information about the work of the organization. short form No. 11 is presented annually and includes data on the availability and movement of fixed assets.

Three forms are submitted to the Ministry of Justice:

• OH0001 - data on the management and nature of the activities of the NPO;
• OH0002 - expenditure of target funds and use of assets;
• OH0003 - filled out on the website of the Ministry of Justice.

These forms are submitted only by those organizations in which the annual receipts of money exceed 3 million rubles, there are receipts from foreign individuals and companies, or if there are foreigners among the participants of the NPO.

Accounting for cash

For accounting, storage, use of cash, NPOs must use cash register. The cash balance limit is set on a mandatory basis and is preliminarily agreed with the credit institution providing services to the subject.

Cash transactions are conducted using cash registers if the organization is engaged in trade or provides services. To receive contributions, donations, other receipts from individuals cash register not needed. Checkout transactions are processed using unified forms documents.

Members of the NPO deposit money into the cashier or account of the organization. This procedure should be determined by the head or the Charter of the association.

Example #2. Inventory of the cash desk in NPO: postings

In NCOs, during the inventory of the cash register, a surplus was revealed. The accountant attributed it to an increase in income and made postings:

Dt 50 Kt 91. 1- surplus detected;

Dt 91.1 Kt 91.9 - profit for the reporting period was taken into account;

Dt 91.9 Kt 99 - the financial result is taken into account;

Dt 99 Kt 68 - income tax is accrued;

DT 99 Kt 86 - profit from surplus added to target amounts.

Accounting for intangible assets

Intangible assets (IA) are accounted for by NCOs on the basis of RAS 14/2007. When taking them into account, the term of the planned use for solving the statutory tasks of the organization is established. This period is subject to annual review and revision. If there are adjustments, they are reflected in the accounting and reporting forms at the beginning of the year as changes in the assessment.

Depreciation on intangible assets in NPOs is not charged, even when they are used in commercial activities ( clause 24 PBU 14/2007). If intangible assets are acquired at the expense of business income, then depreciation is allowed.

For example, when creating your own computer program, the wiring will be as follows:

Dt 08.5 CT 10, 70, 69 - the costs of creating the product are taken into account;

Dt 04 Ct 08.5 - the program is registered as intangible assets;

Dt 86 Kt 83 - target amounts were used to create intangible assets.

Transactions and decryption of transactions

Account 86 is used in the following main business transactions.

Answers to common questions

Question number 1. When does an NCO have to pay VAT?

If the NPO is engaged in commerce with transactions subject to VAT. For example, sells goods subject to this tax. In this case, the tax is paid regardless of the purpose of using the income from the sale.

Question number 2. Can an NPO be entitled to deduct VAT on products purchased for commercial activities?

Yes. But, if an NCO has operations both taxable and non-taxable, then in order to accept the tax for deduction, it must keep separate records of them ( Art. 149, 170 of the Tax Code of the Russian Federation). If this requirement is not met, then the acceptance of the tax deductible may result in tax sanctions for understating the tax.

Question number 3. The NPO transferred funds to the widows of the military. Should she withhold personal income tax from these amounts?

If the persons who received assistance are not employed by the company, then personal income tax must be withheld ( paragraph 3 of Art. 217 Tax Code of the Russian Federation). If this is not possible, for example, goods were issued as assistance, it is necessary to notify the tax office within a month.

Question number 4. Is the sale of values ​​previously accepted as a gift subject to income tax?

Yes. Values ​​received as a gift from other persons (organizations) for targeted activities are not subject to income tax. When they are sold, income is generated, and the cost of the sold property cannot be included in the costs of reducing the tax base ( Art. 247 Tax Code of the Russian Federation).

Question number 5. What is limit value cash payments between organizations?

Within the framework of one agreement, the cash settlement limit is 100 thousand rubles. For settlements with individuals given limit does not apply.

So, accounting in non-profit associations has its own characteristics. It should be conducted separately for targeted and commercial activities. This will help to correctly calculate taxes and avoid problems with the tax.

Non-profit organizations often choose the ANO form. This legal status designed for certain areas of activity.

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What are the nuances of the Civil Code of the Russian Federation for an autonomous non-profit organization in 2019? Over the past few years, the number of non-profit organizations with the ANO form has increased.

This legal form provides tax relief. But what are the features of an autonomous NPO in 2019?

General points

A non-profit organization is a legal entity whose purpose is not to make a profit. The main task of NPOs is to provide public and social services.

NCOs are recognized as trade unions, public and youth associations, social and cultural foundations, religious societies, human rights public organizations and similar associations.

NPOs are regulated by the civil legislation of the Russian Federation. In particular, one can note the division into various partnerships and autonomous organizations of a non-profit type.

And if there are participants or founders in partnerships, then there are none in ANOs.

Property assets initially belong to an autonomous organization. Such societies are financed by voluntary donations and charitable contributions.

Registration of an ANO is associated with some difficulties due to the peculiarities of the legal form.

For official registration, you will need to follow a certain number of actions and meet the established requirements.

What it is

ANO is a unitary association, which:

• does not have a membership;
• formed to provide services in certain areas of activity of a non-commercial nature;
• formed on the basis of property contributions of participants.

The legal nature of ANOs is similar to other types of non-profit organizations. But there are also certain differences.

Among the fundamental features it is worth highlighting the following:

Permitted activity

ANOs are formed to provide services in such areas as:

• education;
• healthcare;
• sport;
• Physical Culture;
• other spheres of public life.

As an example, possible directions:

• autonomous non-profit organization of additional vocational education;
• autonomous non-profit organization of higher education;
• ANO "League of school and yard sports".

The unifying factor of all types of activities allowed for ANOs is the non-commercial nature of the services provided. Any interested person is entitled to use these services.

For 2019 in Russia in the form of ANO, a lot of educational institutions additional education, private schools, kindergartens, cultural and sports organizations, medical institutions etc.

The legislative framework

The status of ANO FZ No. 7 of 01/12/1996 and is determined, where the definition of an autonomous non-profit organization is given. Article 10 of the Federal Law No. 7 regulates the legal norms for the implementation of the activities of ANOs.

Moreover, in order to carry out commercial activities, an ANO must have property with no smaller size the minimum allowable authorized capital established for LLC (10,000 rubles).

When ANO leads commercial activity, then the profit is not divided between the founders, but is used to ensure the target areas of the organization.

Previously, the preference of ANO over LLC was dictated by the possibility of acquiring an educational license only by organizations of a non-profit type.

Now commercial organizations have the right to carry out activities of an educational nature on the basis.

The choice of ANO is explained by the presence of tax advantages and the likelihood of receiving targeted donations.

Step by step instructions for registration

The decision to establish an ANO is made by several founders or a single founder. The executive authority at the federal level allows or prohibits the registration of ANOs.

After the decision is made, within three months, you must contact the Ministry of Justice or its territorial office in the region where the ANO is located.

When applying, a package of documents necessary for registration is submitted. The entire registration process takes about four weeks.

Given such a long period, it is necessary to immediately prepare the documents correctly.

The basis for the appeal is the decision of the founder on the formation of ANO or the corresponding protocol drawn up by several founders.

The request for registration is set out in an application of the established form, which is submitted in two copies with mandatory notarization.

In addition, the following documents are required:

• Charter of ANO in triplicate;
• information about the founders in two copies (copies of passports of all founders-individuals and extracts from the founders-legal entities);
• a copy of the passport of the future leader;
• list of selected OKVED;
• information about the actual location of the organization. The confirmation of the location becomes , letter of guarantee, .

In the case of using the name of a citizen, the name of a legal entity, prohibited symbols in the name of the ANO, it will be necessary to confirm the legality of the use.

A foreign person is obliged to provide an extract from the register of foreign legal entities. The prepared documents are accompanied by a payment receipt, which is 4,000 rubles.

After submitting documents for registration within two weeks, a specialist of the registration authority contacts the applicant to clarify certain data.

You need to be prepared that the specialist may require adjustments. For example, it may be necessary to change the name, clarify the goals of the activity, amend the Charter, correct errors in the application.

If there is no call from a specialist of the registration authority, you must independently contact the appropriate department of the Ministry of Justice.

The telephone number for contact can be found on the official website of the registrar. The need for adjustment often leads to suspension of registration.

In this case, the receipt of payment of the state duty and notarized documents are not returned. You will have to apply again and again pay for notary services and state duty.

The absence of claims from the specialist allows you to receive ready-made registration documents after 2-3 weeks.

How the Charter works

The activities of ANO are fully regulated by the Charter. The requirements for the main content of the Charter of the ANO are given in Article 123.24 of the Civil Code of the Russian Federation.

In particular, the Charter must include such data as:

• the name of the ANO (the name must contain the phrase “autonomous non-profit organization”);
• location address;
• the subject and goals of the activity;
• the composition of the ANO bodies, the procedure for their formation and the present competence;
• other information provided by law.

The name should reflect the purpose of creation, but at the same time not duplicate the names of other NGOs and be unique.

For example, an autonomous non-profit organization vocational education, ANO "Educational Academy of Business Career", ANO "Institute of Progressive Technologies".

In the Charter of ANO, it is necessary to carefully work out the goals of education, as well as the subject and types of activities.

Careful study requires the structure of the governing bodies and their permissible powers. A separate section of the Charter is devoted to the property of the ANO.

The procedure and conditions for making decisions regarding changes to the Charter, or ANO, are certainly specified in detail.

Important! There are many templates available on the web for preparing the founding documents for an autonomous non-profit organization.

But it should be borne in mind that such samples may not be relevant. The selected sample must be compared with existing ones. legislative norms, namely with the provisions in the latest edition.

The main provisions of the Charter boil down to the fact that any activity of ANO, including commercial, is aimed solely at achieving the goals for which the organization was created.

What is the taxation

The activities of non-profit organizations are in a special legal field. Features of taxation are determined by the status of the organization's activities.

Video: ANO registration

If the association receives targeted funding in the form of various grants, then a special procedure applies for taxation of income tax.

ANO has the right to apply a common or. The peculiarity of the application of the simplified taxation system is expressed in the fact that when determining the maximum amount of income that limits the use of the simplified regime (up to 60 million rubles), income from targeted financing is not taken into account.

The transition to the simplified tax system of an autonomous NPO is carried out on a voluntary basis in accordance with the provisions.

This chapter provides that, under certain types of activities and under certain conditions, organizations are not entitled to apply.

For example, a simplified regime is unacceptable if the share of participation of other organizations is more than 25%. But this rule does not apply to autonomous non-profit organizations.

The tax legislation does not contain provisions prohibiting ANOs from applying the simplified taxation system.

The transition to the simplified tax system is carried out on the basis of an application submitted between October 1 and November 30 of the year preceding the year in which the simplified regime began to apply.

A newly created organization may declare its desire to apply the simplified tax system within 5 days from the date of registration and tax registration.

When carrying out entrepreneurship, an organization is obliged to form a tax base according to the general procedure. The object for taxation is the proceeds from the sale of goods (services, works).

"Input" VAT paid on the acquisition of property values ​​for entrepreneurial activities may be deductible if:

• goods are registered on the basis of primary documentation;
• the purchase of goods is connected with the implementation of transactions subject to VAT;
• present well-formed .

Basic principles of work

If we talk about the basic principles of the work of autonomous non-profit organizations, then we need to highlight the following points:

Liquidation procedure

The need to liquidate an autonomous non-profit organization may be the result of a voluntary decision of the founders or a requirement of the Ministry of Justice.

In the latter case, the reason is the lack of activities declared by the Charter. Voluntary liquidation requires notification of the Ministry of Justice, the Federal Tax Service, the FIU, the FSS.

The order of liquidation will be as follows:

1. Adoption of a decision on liquidation by the founders or other authorized body.
2. Appointment of the liquidation commission.
3. Establishing the order and terms of liquidation.
4. Placement of announcements about NGOs in the media.
5. Compilation.
6. Payment of taxes.
7. Repayment of other debts.
8. Settlements with creditors.
9. Preparation of the final balance sheet.

Forced liquidation of an ANO is carried out on the basis of a court decision. Moreover, the participation of the founders of the organization is not required.

The liquidation procedure is carried out by authorized state bodies in accordance with the general procedure established for organizations.

Important! The property of the ANO remaining after the repayment of all debts is not divided between the founders, but is directed to the purposes for which the organization was created.

Page 6

L. 5 INCOME TAX FOR NON-PROFIT ORGANIZATIONS

2. Income classification of NCOs

3. Determination of NPO expenses

1. NPO as a payer of income tax

A non-profit organization, being a payer of income tax, may not pay it. The Tax Code of the Russian Federation provides non-profit organizations with several opportunities for exemption from payment and reduction of tax payments.

Firstly, it may be income that is not taken into account when forming the tax base for income tax. Secondly, there are benefits. Thirdly, there is a possibility for individual NPOs to switch to special tax regimes.

Thus, an NCO has an obligation to pay income tax if it:

Registered as a legal entity;

Has not switched to the special tax regimes allowed for it;

Has an object of taxation.

The object of taxation for income tax is the profit received by the taxpayer. The object of taxation of income tax arises in two cases:

1. when receiving income from sales, including:

Realization of goods, works, services in the course of entrepreneurial activity;

Realization of the currency received as targeted income;

Sale of fixed assets on a reimbursable basis;

One-time sale of goods, works, services, etc.

2. upon receipt of non-operating income.

2. Income classification of NCOs

When determining taxable income, income includes:

1. income from the sale of goods

2. non-operating income.

Income from the sale of goods is recognized as proceeds from the sale of goods, as own production, and previously acquired, as well as proceeds from the sale of property rights.

Non-operating income is recognized as income that is not related to income from sales, for example: from equity participation in other organizations, income from previous years, amounts of restored reserves, etc.

Incomes that are not taken into account when forming the tax base for income tax are divided as follows:

• Target receipts (except for excisable goods);
• Property received within the framework of target financing;
• property received free of charge;
• Income from entrepreneurial activities of NPOs.

Particular attention should be paid to restrictions that may be associated with the legal form of NCOs, the lack of the status of a charitable organization and other factors, as a result of which the indicated income will not be withdrawn from the tax base for them.

Important for the activities of NCOs are articles that allow the withdrawal from the tax base for income tax cash received by NCOs both for the formation and use of endowment capital, this significantly expands the income sources of NCOs necessary for the effective fulfillment of the goals of the statutory activities.

Income from entrepreneurial activity is allowed not to be included in the tax base for a very limited circle of organizations. Of these, religious organizations constitute the most numerous group, the rest of the deductions from the tax base indicate specific taxpayers: the Development Bank - state corporation, an insurer under compulsory pension insurance, NCOs servicing the housing stock.

3. Determination of NPO expenses

Expenses are recognized as any expenses, provided that they are made for the implementation of activities aimed at generating income.

Expenses, depending on their nature, as well as the conditions for implementation and areas of activity of the taxpayer, are divided into expenses related to production and sale, and non-operating expenses. If some costs with equal grounds can be attributed simultaneously to several groups, then the taxpayer has the right to independently determine which group they can be attributed to.

Costs associated with production and salesare subdivided into the following elements:

Material costs;

Labor costs;

The amount of accrued depreciation;

Other expenses.

Non-operating expenses include:

Expenses for the maintenance of the property transferred under the lease agreement;

negative exchange difference arising from the revaluation of property in the form of currency values.

Negative difference, when the foreign currency selling rate deviates from the official rate of the Central Bank of the Russian Federation;

Court costs and arbitration fees;

Other expenses.

Costs associated with production and sale.

Material expensesare the following costs to the taxpayer:

For the purchase of raw materials and (or) materials used in the production of goods;

For the purchase of tools, fixtures, inventory used for technological purposes;

For the purchase of works and services of an industrial nature;

Associated with the maintenance and use of fixed assets.

The main labor costs are:

Amounts charged on tariff rates, official salaries, piece rates;

Accrual of stimulating and compensatory character;

Allowances, surcharges and payments;

Amounts paid by employers under compulsory insurance contracts;

Other types of expenses.

The amount of accrued depreciation.Depreciable property for the purpose of taxation with income tax is recognized as property, the results of intellectual property and other objects of intellectual property that are owned by the taxpayer and are used to generate income, the cost of which is paid off by accruing depreciation. The useful life of such property is more than 12 months with an initial cost of 20,000 rubles.

4. Calculation and payment of income tax

The tax base is the monetary expression of profit subject to taxation. When determining the tax base, profit is determined on an accrual basis from the beginning of the tax period. If in the tax period the taxpayer received a loss in this reporting period, the tax base is recognized as equal to zero.

NPOs can pay income tax using the basic rate of 20% and rates for special tax bases.

With regard to the tax base determined on income received in the form of dividends, the following tax rates apply:

1. 0% - on income received by Russian organizations in the form of dividends, provided that this organization owns at least 50% of the total amount of paid dividends and exceeds 500 million rubles;
2. 9% - on income received in the form of dividends from Russian and foreign organizations by Russian organizations not listed above.

The following tax rates apply to the tax base determined on transactions with certain types of debt obligations:

1. 15% - on income in the form of interest on state and municipal securities, the condition of issuance of which provides for the receipt of income in the form of interest;

2. 9% - on income in the form of interest on municipal securities issued for a period of at least three years before January 1, 2007, as well as on mortgage-backed bonds;

3. 0% - for income in the form of interest on government and municipal bonds issued before January 20, 1997 inclusive.

For NGOs that carry out educational and medical activity, provides for the application of a zero rate on income tax, subject to the relevant conditions. If these conditions are not met, a rate of 20% applies. The zero rate can be applied until January 1, 2020. Those organizations that applied the preferential rate and refused it, or lost the right to use it, will be able to switch to it only after 5 years, from the year in which the tax is again calculated at a rate of 20%.

The tax payable at the end of the tax period is paid no later than the deadline set for filing tax returns for the relevant taxable period, that is, no later than 28 calendar days from the end of the relevant reporting period. Tax declarations are submitted no later than March 28 of the year following the expired tax period.

The number of non-profit organizations (NPOs), from locally established to international, is steadily growing. However, the conditions for their existence are by no means favorable in all countries. In the article we will talk about the taxation of NGOs, give answers to frequently asked questions.

General information about non-profit organizations

A non-profit organization is one whose profits are spent on achieving statutory goals, and are not distributed among the founders. Organizational forms provided for NCOs:

• Fund;
• Public organization;
• Religious association.

NPO resources can be:

• volunteer work for the organization;
• cash grants issued by foreign financiers;
• charity organized commercial enterprises;
• membership fees (see → ).

The state, in turn, supports only the main activities of NCOs, specified in the constituent documents, by providing tax benefits. But non-profit organizations, like any other, exist in a market environment, which means that it makes sense for them to invest part of the money in their own growth and make reserves.

Along with commercial enterprises, NPOs have the right to engage in entrepreneurship, if such activity does not contradict the goals of the company.

In any case, NPOs are not exempt from paying taxes, and they keep accounting records according to general rules. Any state is interested in receiving large sums from tax collections, however, when taxing NPOs, the benefit to society is taken into account. Many non-profit organizations are working on social problems, which means they have a positive effect on people and reduce social tension, which is beneficial to the country.

Policies of different countries regarding non-profit organizations

The taxation of non-profit organizations is based on two approaches:

1. First approach. It is based on the fact that NCOs are an organizational and legal form, and focuses on the subjects of charity, giving them rights and imposing responsibility on them through the special status of a beneficiary company.
2. Second approach. It is based on the scheme of interaction between the NPO and the donor and focuses on the purpose of donation and spending of financial resources.

In any case, attention is paid to the activities of non-profit enterprises and the social benefits they bring. AT developed countries exist comprehensive support non-profit firms:

• various benefits for NGOs themselves and their donors,
• tax credits,
• financing,
• norms, supported by legislation, on the activities of NGOs.

Conditions for granting benefits, similar for all countries:

• the company is officially registered as a non-profit;
• The NPO is engaged in work aimed at achieving officially declared goals;
• the organization reports according to the established rules.

The problem for all countries is the establishment of limits on the amount of tax breaks for individuals and legal entities when donating funds to non-profit organizations.

There are two views on the taxation of NPOs:

1. NCOs do not have to pay taxes because the funds received by their foundations are not included in taxable income. Russia adhered to this opinion until 2002, not recognizing non-profit organizations as taxpayers that abandoned entrepreneurship.
2. NPOs are exempt from taxes, although their budget revenues are recognized as income. This policy has been adhered to by the Russian Federation since 2002, with the amendment that NPOs are exempt from tax deductions only for a number of donations. (Article 251 of the Tax Code of the Russian Federation). Read also the article: → "".

Tax policy of Russia in relation to NCOs

In 2002, Russia succeeded in adopting a relatively low tax rate by reducing the list of tax incentives, including corporate income tax breaks. In addition, tax credits were abolished. Therefore, organizations that provide gratuitous supplies of goods and services or send money to non-profit foundations do not receive tax benefits.

Such relaxations would jeopardize the entire structure of the income tax. Since 2002, organizations have the right to send money to charitable foundations, however, it is legal to do so only after payment of all taxes and fees. Individuals, on the other hand, can deduct certain types of donations to NPO funds from personal income taxes.

Problems related to the taxation of NPOs:

1. The terms of taxation are different for all types of NPOs, in particular, they differ for non-state and municipal enterprises.
2. If funds were transferred to a non-profit organization, which were then invested in order to receive passive income, they are subject to income tax and value added tax, and this activity is recognized as entrepreneurship, and income is also subject to income tax.
3. There is a dependence of the need to pay income tax and VAT on the specifics of the gratuitous transfer of property to an NPO for the implementation of its statutory goals.
4. According to the legislation of the Russian Federation, donations can be received in strictly established areas, and a donation of things or rights is recognized as a donation. The list of types of charity is limited federal laws. Thus, all sorts of restrictions do not allow NGOs to engage in many types of activities that are traditional for them.
5. The tax legislation limits the list of areas of activity of NCOs, the financing of which will be deducted from corporate income tax.

Financial support for NGOs recognized tax legislation targeted funding and is limited to them in the issuance of grants and gratuitous contributions.

Comparative characteristics of world countries and Russia in the field of NPO support

Characteristics of indicators and comparison are given in the table:

Indicators	World countries	Russia
Charity to state NGOs	1. Benefits for commercial and non-profit organizations 2. Benefits only for non-profit enterprises 3. Benefits for a narrow circle of NGOs (foundations)	No perks
Charity in non-state NGOs	Reducing taxable income by the amount of deductions. For the USA: individuals - up to 50%, legal entities - up to 10%	Reducing the taxable income of individuals only
Income Tax NPO	Exemption of NCOs from paying taxes	Taxation and accounting on a par with commercial enterprises
VAT	1. Exclusion of NCOs from the VAT system. 2. Application of a zero rate. 3. Lowering the VAT rate.	NPO - VAT payer at general rates
Income of NPOs from investments	NPOs are allowed to receive income from investments, while they are exempt from taxes. In some countries of Central and of Eastern Europe only a portion of "passive" income is subject to taxation, or the tax is levied at a reduced rate, or there is no taxation on certain types of investments.	There are no restrictions on the receipt of income from investments, while such activities are considered entrepreneurship and are subject to income tax at the normal rate.
Free services for NGOs	Services rendered and works performed free of charge are not taxed.	The cost of work performed for the NCO free of charge is considered income of the NCO, even when the services are provided to support the statutory activities.

Taxation of NPOs under the USN tax regime

Non-profit organizations, as well as commercial ones, can choose a “simplified” system immediately upon registering an enterprise, or switch to it from a new calendar year from a different form of taxation by submitting an appropriate application before the end of the current calendar year.

Restrictions on the transition to the simplified tax system for NPOs are similar to the conditions for organizations created for the purpose of making a profit:

1. No more than one hundred employees in the company;
2. Annual revenue no more than 45 million rubles;
3. The property of the enterprise is estimated at no more than 100 million rubles.

The difference between an NPO and a commercial organization

For a commercial firm, the transition to a simplified system is prohibited if another legal entity has become the owner of the capital, and part of its profit is more than 25%. This limitation does not apply to a non-profit enterprise.

Letter No. 03-11-06/2/13904 dated March 28, 2014 of the Ministry of Finance of Russia established that membership fees and money received in the form of voluntary donations will not be included in the tax base under the simplified tax system, if there is evidence that funds have been spent on the maintenance of NPOs or the maintenance her statutory work documents.

A practical example of tax calculation for NCOs according to the simplified tax system

Let non-profit firm N receive an income of 512 thousand rubles for the tax period. She spent 408 thousand rubles. to achieve their statutory goals.

• According to the simplified tax system “Income”, the amount of tax will be:

512,000 * 6% = 30,720 rubles.

• According to the simplified tax system “Income minus Expenses”, the tax will be equal to:

(512,000 - 408,000) * 15% = 15,600 rubles.

The choice of the taxation system in favor of the simplified tax system "Income - expenses" is obvious.

Features of taxation of NPOs on OSNO

A comparison of the two taxes is given in the table:

Payment	income tax	VAT
Paid	When income was paid wage employees. The amounts are subject to social tax, which is calculated for each employee individually	Regardless of whether an NPO is engaged in entrepreneurship or not
Not paid	If the income received was spent for the purposes specified during the registration of the organization	If the income received was spent on the implementation of the statutory purpose. For such cases, separate books of accounting for expenses and income are kept, only if this requirement is met, it is possible to exclude taxation for such operations.

Every year you need to fill out a special VAT return, paying attention to Special attention 7 section, which is drawn up only when the following operations have taken place:

• activities in relation to which the legislation does not provide for the collection of VAT;
• transactions in relation to vows not subject to VAT;
• activities, the results of which are implemented outside the territory of the Russian Federation;
• production or supply of goods, the period of which would exceed six months.

Practical example of taxation

A non-profit company dedicated to the protection of rare animals received income from educational services. These funds were used to purchase serum for the vaccination of a rare breed of wild cats kept for breeding in a protected area. natural area. The money paid for vaccines will not be taxed, as they were used to purchase means to achieve the company's statutory goals.

Typical errors in calculations

Mistake #1. NPOs do not pay value added tax when transferring excisable goods free of charge.

Federal Law of August 11, 1995 No135-FZ allows you not to pay VAT on the free transfer of goods or the performance of work during a charity event. But the exception is excisable goods, which are taxed according to general rules.

Mistake #2. The NPO did not deduct personal income tax from donations to individuals who were not its employees.

Article 217 of the Tax Code of the Russian Federation does state that such payments are not taxed, but they must come from public authorities. This rule does not apply to NGOs. In some cases, funds sent to help family members of an employee of the company are not taxed. Or it could be a tax-free one-time assistance (no more than 2 thousand rubles a year) to the family of an employee (or former employee) of the enterprise.

There is also the concept of a “gift”, again in an amount not exceeding 2 thousand rubles. per year, however, the tax authorities are critical of this type of payment and perceive this kind of payment as material assistance. And finally, NCOs included in the official lists approved by the Government of the Russian Federation, but so far the lists have not been made public, are exempt from the tax.

Mistake #3. NPOs do not keep accounting records for the quarter, six months and nine months.

Frequently asked Questions

Question number 1. Is personal income tax imposed on donations by individuals in favor of individuals?

No. A donation (the amount is not limited by law) is equated in this case with a donation. Exceptions: real estate, vehicle, share of shares (for a family member, the restriction does not apply).

Question number 2. How to close an NPO founded by several founders, one of whom quit this activity and did not disclose his location?

Only a company can be liquidated supreme body management of the NPO - a meeting of members. If the retired founder was a member, he must be legally expelled by the decision of the remaining members of the meeting, in this case for not participating in the work of the company and not paying the fee. After that, it is possible to close the enterprise by the decision of the remaining members of the NCO meeting.

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