Taxes of non-profit organizations. Accounting in non-profit organizations

The mandatory constituent document of an autonomous non-profit organization is the charter (Appendix 8); the founders of the organization also have the right, but are not obliged, to conclude a constituent agreement (clause 1 of article 14 of the Federal Law "On non-profit organizations"). The highest governing body of an autonomous non-profit organization can only be collegial. The supreme governing body of an autonomous non-profit organization may include representatives of the founders, employees of the organization, other persons or their representatives, called founders (Clause 1, Article 29 of the Federal Law “On Non-Profit Organizations”). At the same time, for employees of the Autonomous Non-Profit Organization, a numerical limit has been established on their number in the supreme management body - it cannot exceed one third of the total number of members of the collegial supreme body management.

Accounting and taxation of non-profit organizations

Taxation of non-profit organizations involves attributing to expenses:

1. Employee salary costs.
2. Material costs.
3. Depreciation charges.
4. Other expenses.

Only those costs that are indicated in primary or other reporting documents (agreements, payment papers, etc.) can be considered documented. Costs are economically justified when they are incurred within the framework of local regulatory acts of the company. Such costs include, for example, travel expenses, fuel costs, etc.

As Article 41 of the Tax Code indicates, only economic benefit can act as income. The NPO can receive it in cash or in kind.

Accordingly, if the receipts did not bring benefits, then they are not recognized as income.

Taxation of non-profit organizations

For example, when creating your own computer program the postings will be as follows: Dt 08.5 CT 10, 70, 69 - the costs of creating the product are taken into account; Dt 04 Kt 08.5 - the program is registered as an intangible asset; Dt 86 Kt 83 - target amounts were used to create intangible assets. Postings and decoding of transactions Account 86 is used in the following main business transactions.
Debit Credit Explanation of transaction 86 20, 26 Target amounts spent 83 Spent amounts included in additional capital 98 Target amounts added to future expenses 07 86 Equipment for statutory events taken into account 08 Contribution to non-current assets reflected 10, 11 Materials (animals) capitalized as target income 15 Inventory taken into account for activities under the Charter 20 The main production facility was received 41 Goods transferred for targeted programs were taken into account 76 Funding accrued Answers to common questions Question No. 1.

At the same time, each deduction has its own deadline for submitting the declaration. Let's look at some periods:

1. Unified tax report.

It is provided by payers who conduct activities that do not lead to the movement of money in bank accounts or in the cash register, and do not have objects of taxation for the corresponding deductions.

Local authorities may provide certain concessions for them. Simplified tax system for non-profit organizations The simplified taxation system for non-profit organizations provides for the exemption of associations from the obligation to make a number of budget contributions.

Info

In particular, benefits apply to payments from income and property, as well as VAT. In this case, the company will have to transfer the single tax provided for under the simplified tax system.

Features and tasks of accounting in non-profit organizations

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Non-profit organizations are those that do not have the goal of making a profit from their activities. Their work has public orientation. They are created to perform any cultural, religious, scientific and other tasks.
In this article we will look at 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, certain accounting regulations, as well as the following regulatory documents:

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

Peculiarities of accounting in non-profit organizations Non-profit organizations (NPOs) conduct accounting and prepare reports in accordance with the legislation of the Russian Federation.

Accounting in non-profit organizations (examples)

Dt 91.1 Kt 91.9 - profit for the reporting period is taken into account; Dt 91.9 Kt 99 - taken into account financial results; Dt 99 Kt 68 - income tax accrued; DT 99 Kt 86 - profit from surplus added to target amounts. Accounting for intangible assets Intangible assets (INA) are accounted for in non-profit organizations on the basis of PBU 14/2007.

When accepting them for accounting, the period of planned use for solving the statutory tasks of the organization is established. This period is subject to annual review and clarification. If there are adjustments, they are reflected in accounting and reporting forms at the beginning of the year as changes in estimates.

Depreciation on intangible assets is not accrued in non-commercial organizations, even when they are used in commercial activities(clause 24 PBU 14/2007). If intangible assets are acquired using business income, then depreciation is allowed.

Accounting in an autonomous non-profit organization

Attention

To maintain it, management is obliged to introduce the position of an accountant or draw up an agreement for the relevant services with another company. Operations related to the activities prescribed in the Charter and entrepreneurship are carried out separately.

Income and cost accounts are presented in the table. Activity Account Non-profit 86 “Targeted financing” Entrepreneurial core 90 “Sales” Other entrepreneurial 91 “Other income and expenses” Unlike commercial companies An NPO engaged in business does not have the right to distribute the income received during the period between participants. Profits must be used exclusively to fulfill the statutory goals of the association. There is an entry in accounting: Dt 90 Kt 99 - the profit received at the end of the reporting period is reflected. At the end of the year 99 is closed: Dt 99 Kt 84 - taken into account net profit in a year; Dt 84 Kt 86 - financing of statutory work.

They define the conditions and rules of work, the procedure for preparing and submitting reporting documentation, as well as the impact of charity on the taxation of non-profit organizations. It must be said that regardless of the purpose for which the NPO was established, the association is a full participant in budgetary legal relations.

Classification Non-profit organizations are divided into the following types:

1. Non-state. They operate at their own expense.
2. State. Such NPOs are funded from the budget.
3. Autonomous.

The Tax Code assigns to NPOs the obligation to prepare reports and submit declarations showing all calculations for contributions to the local, federal and regional budgets. In addition, organizations need to keep accounting records and submit documentation on a general basis.

Ano accounting and taxation

Branches None Non-profit organization is not a manufacturer of excisable products Organizations on the simplified tax system submit a single simplified declaration to the inspectorate every year. They are exempt from paying income taxes, property taxes and VAT.

NPOs use a simplified method to calculate the single tax. When taxed “by income”, it is equal to 6% of all income received. If the object is “income minus expenses” - 15% of the difference, and if there is no difference - 1%. (see → taxation of NPOs, rates in 2018) Revenues used for statutory purposes are not subject to a single tax. This applies to grants, membership fees, donations, and subsidies for targeted needs. Simplified NPOs are required to account for income and expenses of available target amounts separately. Under this system, the manager has the right to perform the duties of the chief accountant and not resort to the services of other organizations for accounting.

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

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What are the nuances under the Civil Code of the Russian Federation that distinguish 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 benefits. 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.

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

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

And while partnerships have participants or founders, autonomous non-profit organizations do not have them.

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

Registration of an independent non-profit organization is associated with some difficulties due to the peculiarities of the legal form.

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

What it is

ANO is a unitary association that:

• has no membership;
• formed to provide services in certain areas of non-commercial activity;
• formed on the basis of property contributions of participants.

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

Among the fundamental features it is worth highlighting the following:

Permitted type of activity

Autonomous non-profit organizations are being 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 permitted for ANO is the non-commercial nature of the services provided. Any interested parties have the right to use these services.

As of 2019, there are many registered ANOs in Russia educational institutions additional education, private schools, kindergartens, cultural and sports organizations, medical institutions etc.

The legislative framework

The status of ANO is determined by Federal Law No. 7 of 01/12/1996 and, which provides the definition of an autonomous non-profit organization. Article 10 of Federal Law No. 7 regulates the legal norms for the activities of autonomous non-profit organizations.

Moreover, in order to carry out commercial activities, the ANO must have property with smaller size minimum acceptable authorized capital established for LLC (10,000 rubles).

When an independent non-profit organization conducts commercial activities, the profit received 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 non-profit organizations.

Now commercial organizations also have the right to carry out educational activities on this 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 found an ANO is made by several founders or a single founder. The executive authority at the federal level allows or prohibits the registration of an autonomous non-profit organization.

After making a decision, within three months you must contact the Ministry of Justice or its territorial body 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 an autonomous non-profit organization or the corresponding protocol drawn up by several founders.

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

In addition, the following documents will be required:

• Charter of the ANO in three copies;
• information about the founders in two copies (copies of passports of all founders-individuals and extracts from for founders-legal entities);
• a copy of the future manager’s passport;
• list of selected OKVED;
• information about the actual location of the organization. Confirmation of location becomes a letter of guarantee.

If you use the name of a citizen, the name of a legal entity, or prohibited symbols in the name of an autonomous non-profit organization, you will need to confirm the legality of use.

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

After submitting documents for registration, a specialist from the registration authority will contact the applicant within two weeks to clarify certain data.

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

If you do not receive a call from a specialist from the registration authority, you must contact the appropriate department of the Ministry of Justice yourself.

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

In this case, the receipt for payment of the state fee and the notarized document will not be returned. You will have to submit the application again and pay again for notary services and state fees.

The absence of complaints from the specialist allows you to get ready documents about registration after 2-3 weeks.

How the Charter works

The activities of the ANO are entirely regulated by the Charter. Requirements for the main content of the Autonomous Non-Profit Organization Charter are given in Article 123.24 of the Civil Code of the Russian Federation.

In particular, the Charter must include the following information:

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

The name should reflect the purpose of creation, but not duplicate the names of other non-profit organizations and be unique.

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

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

The structure of governing bodies and their permissible powers require careful consideration. 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, must be specified in detail.

Important! On the Internet you can find many templates for preparing constituent documents for an autonomous non-profit organization.

But it should be taken into account that such samples may not be relevant. The selected sample must be compared with the current 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 the ANO, including commercial, is aimed exclusively 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 an association receives targeted funding in the form of various grants, then a special procedure applies for taxation with income tax.

ANO has the right to apply general or. A peculiarity of the application of the simplified tax system is that when determining the maximum amount of income limiting 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 non-profit organization is carried out voluntarily in accordance with the provisions.

This chapter provides that under certain types of activities and certain conditions, organizations do not have the right to apply.

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

Tax legislation does not contain provisions prohibiting autonomous non-profit organizations from using a simplified taxation system.

The transition to the simplified tax system is carried out on the basis of an application submitted in the period from October 1 to November 30 of the year preceding the year in which the simplified regime began to be applied.

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

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

“Input” VAT paid upon the acquisition of property assets for business activities can be deducted if:

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

Basic operating principles

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 a consequence 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 activity declared by the Charter. Voluntary liquidation requires notification of the Ministry of Justice, the Federal Tax Service, the Pension Fund of the Russian Federation, and the Social Insurance Fund.

The liquidation procedure will be as follows:

1. Making a decision on liquidation by the founders or other authorized body.
2. Appointment of a liquidation commission.
3. Establishing the procedure and timing of liquidation.
4. Placement of advertisements about NPOs in the media.
5. Compilation.
6. Paying taxes.
7. Repayment of other debts.
8. Settlements with creditors.
9. Drawing up a final balance sheet.

The forced liquidation of an autonomous non-profit organization is carried out on the basis of a court decision. Moreover, the participation of the organization’s founders is not required.

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

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

The legislation allows the creation of various societies. Most of of which is established to conduct business activities. However, in Lately Non-profit organizations are becoming more common. Taxation and accounting of such associations have a number of specific features. Let's look further into some of the nuances.

General information

Associations carrying out socially beneficial activities are registered as non-profit organizations. Accounting and taxation of such societies are carried out according to general and special rules. In most cases, associations are created to conduct socially significant, legal activities. However, in practice there are also unscrupulous persons who establish NPOs to hide income and evade fulfillment of budget obligations. The activities of such associations are regulated by Federal Law No. 7 and other regulations. They define the working conditions and rules, the procedure for preparing and submitting reporting documentation, as well as. It must be said that regardless of the purpose for which the NPO was established, the association is a full participant in budgetary legal relations.

Classification

Non-profit organizations are divided into the following types:

1. Non-state. They operate at their own expense.
2. State. Such NPOs are funded from the budget.
3. Autonomous.

The Tax Code assigns to NPOs the obligation to prepare reports and submit declarations showing all calculations for contributions to the local, federal and regional budgets. In addition, organizations need to keep accounting records and submit documentation on a general basis.

Special rules

When considering the accounting and taxation of non-profit organizations, it should be noted that associations have the right to independently develop reporting forms, based on samples approved by the Ministry of Finance. The documentation used to calculate budget payments must contain information about the entrepreneurial and statutory work of the association. If commercial activity is not carried out, accordingly, there is no data on it, and the organization has the right not to provide reports on:

1. Capital adjustment.
2. Movement of funds.

In addition, an NPO may not submit balance sheet supplements and explanatory note. Companies receiving budget funding are required to report on the use of funds received. Information is provided in forms approved by the Ministry of Finance. This document is included in general reporting. Attached to it is a letter containing a list of papers submitted to the control body.

VAT and income deductions

It can be said that taxation of socially oriented non-profit organizations is based on these two payments. When calculating and collecting them, benefits related to the specific activities of NPOs are taken into account. It is determined by the following:

1. Making a profit is not a priority. However, in order to carry out certain types of activities, the association must have a license.
2. NPOs are forced to provide citizens and legal entities with certain types of services or perform work that generates profit. This situation is determined by the need to ensure the main activities of the association. At the same time, the NPO does not register as a business entity.

These two signs determine Features of taxation of non-profit organizations.

Conditions for benefits

The list of types of income that may not be included in the number of objects of budget obligations when using funds for their intended purpose is approved by the Ministry of Finance. Taxation of non-profit organizations in the Russian Federation can be carried out according to preferential conditions subject to a number of requirements. They are fixed by industry standards. There are only two requirements:

1. Maintaining separate records of targeted revenues and using them exclusively for their intended purpose. At the end of the reporting year, the NPO submits a report to the Federal Tax Service.
2. Keeping records of not only targeted income, but also other income.

The latter can be divided into two types:

1. Sales income. The NPO receives them based on the results of providing services or performing work.
2. Non-operating income. These include funds that the association receives from other sources. For example, this could be income from rental property, fines and penalties for non-payment of contributions, etc.

If any of the above conditions are not met, the NPO will lose benefits.

Expenses and income

Taxation of profits of non-profit organizations carried out in all cases when the association receives income that makes its work profitable. For calculation, first of all, the base is determined. It represents the difference between the amount of revenue (excluding excise taxes and VAT) and costs. The latter must have documentary evidence and justification.

1. Employee salary costs.
2. Material costs.
3. Depreciation charges.
4. Other expenses.

Only those costs that are indicated in primary or other reporting documents (agreements, payment papers, etc.) can be considered documented. Costs are economically justified when they are incurred within the framework of local regulatory acts of the company. Such costs include, for example, travel expenses, expenses for fuel and lubricants, etc. As Article 41 of the Tax Code indicates, only economic benefits can act as income. The NPO can receive it in cash or in kind. Accordingly, if the receipts did not bring benefits, then they are not recognized as income.

VAT

Taxation of non-profit organizations who sell products or provide services, includes this deduction without fail. Meanwhile, the legislation provides for exemption from VAT for certain types of activities. It should be especially emphasized that relaxations are not provided for the association as a whole. Exemption is allowed in relation to only certain types of activities of the company. These include all work that has social significance. These include, in particular, supervision of pensioners and disabled people in specialized municipal and state social protection institutions. Meanwhile, the presence of only a socially significant nature is not enough to exempt activities from VAT. The legislation establishes the following additional requirements:

1. Compliance of the service provided with the established requirements (for example, place or timing of provision).
2. Availability of permission to conduct activities (if it is subject to licensing).

Customs duty

The rate of a particular fee does not depend on the organizational and legal type of the company, the nature of the transaction or other factors. The law allows for the exemption of some goods from customs duties. This category includes:

Deductions from property

Taxation of non-profit organizations includes the collection of a number of regional fees. These primarily include deductions from property. At the same time, all NPOs, even those that enjoy benefits, must submit reports on these payments. The right to relief in paying property tax must be declared when filing a declaration. The average annual value of the property is used to determine the payment amount. To calculate it, you need to know the residual value of the property (real and movable). It is defined as the difference between the initial cost and depreciation calculated every month. This calculation procedure is used in all companies, both commercial and non-profit. The Tax Code fixes the property deduction rate at 2.2%. Regional authorities, however, can reduce it.

Features of benefits

Taxation of non-profit organizations carried out according to different rules, depending on the nature of the concessions provided for by law. Based on this criterion, NPOs can be divided into 3 groups:

Transport payment

Taxation system for non-profit organizations provides for the obligation to make such deductions according to general rules. Associations must send payments to the regional budget for any vehicles registered in accordance with the established procedure and legally owned by them (in operational management, property, household management). In this case, we are talking not only about cars, but also about aircraft, watercraft, snowmobiles and other vehicles.

Land royalties

They fall under the category of local taxes. The obligation to make such payments is established for non-profit organizations that have land ownership, lifetime possession, or perpetual use. In the latter case, the plots are transferred to municipal and state-owned enterprises, state authorities, territorial self-government structures, as well as government departments. Land tax rate - 1.5% of cadastral value put it on. The legislation allows unconditional exemption from the obligation to pay it for:

1. Disabled people's societies, if they act as the sole owners of the land and at least 80% of persons with disabilities participate in them.
2. Religious associations.
3. Institutions of the penitentiary sphere.

Not eligible for benefits budgetary organizations operating in the fields of culture, sports, art, cinematography, healthcare, and education. Local authorities may provide certain concessions for them.

simplified tax system for non-commercial organizations

Simplified taxation system for non-profit organizations provides for the release of associations from the obligation to make a number of budget allocations. In particular, benefits apply to payments from income and property, as well as VAT. In this case, the company will have to transfer the single tax provided for under the simplified tax system. The association can choose one of two options enshrined in the Tax Code. Thus, for NPOs the following rates are provided:

1. 6% when choosing the “income” taxation type. Deductions are made from any income recognized as economic benefit according to the Tax Code.
2. 15% when choosing the type of taxation “income minus costs”. Accordingly, expenses are deducted from income, and a deduction is made from the difference. If it is absent (or if costs exceed income), tax is paid at a minimum rate of 1%.

Important point

In practice, the question often arises: is it provided? After all, in fact, they are income. Meanwhile, such revenues are recognized as targeted funds. Respectively, taxation of donations to non-profit organizations not provided. For all targeted revenues, income and expenses must be reflected. It is also worth noting that it is not provided taxation:

• membership fees of non-profit organizations;
• grants;
• targeted subsidies;
• funds transferred by the founders.

When using the simplified tax system, the head of the association can independently maintain reporting documents.

Autonomous non-profit organization: taxation

Before considering the specifics of accrual and payment of funds to the budget, it is necessary to understand what an autonomous non-profit organization is. An organization established on a voluntary basis is recognized as autonomous. As a rule, such associations are created to provide various services in the fields of culture, science, sports, healthcare, and so on. A company can be established by both citizens and legal entities. In this case, the share of each participant in the capital cannot exceed 1/4. The founders transfer their property to the association irrevocably. In practice, the question most often arises: can an autonomous non-profit organization apply the simplified tax system? Simplified taxation is indeed provided for by law. The same rules apply for ANO as for other associations. In other words, the company's management can choose the most appropriate rate (6% or 15%). At the same time, it is important to accurately calculate the economic component that will become the object of taxation.

Example

Let's consider the scheme for calculating tax according to the simplified tax system for a conditional association that received a profit of 485 thousand rubles. and spent 415 thousand rubles. First, we determine the amount of deduction at a rate of 6%. To do this, multiply the income by the tariff:

485,000 x 6% = 29,100.

Now let’s calculate at a rate of 15%:

(485,000 - 415,000) x 15% = 10,500.

Accordingly, from the calculations it is clear which type of taxation is beneficial for the association. We should not forget that the choice is made strictly depending on the specifics of the society's activities. A calculation that is beneficial for one organization will not always be effective for another.

UTII

This type of taxation can also be used autonomous organization. The amount of deduction is determined by the formula:

UTII = P x B x KK x KD x 15%, in which:

1. P - physical quantity established for a specific type of activity depending on the working area, number of employees, etc.
2. B - the basic level of income established at the state level for a specific type of work performed by the association.
3. CD - deflator coefficient. It is established annually by the Government and takes into account a number of indicators.
4. CC - adjustment factor. It is provided at the local level.

To make the calculation, it is necessary to take into account the specifics of the association’s activities and the criteria approved by the authorities.

Deadlines for submitting documents

As with any other companies, NPOs are required to timely submit reports to control authorities on all taxes. At the same time, each deduction has its own deadline for submitting the declaration. Let's look at some periods:

1. Unified tax report. It is provided by payers who conduct activities that do not lead to the movement of money in bank accounts or in the cash register, and do not have objects of taxation for the corresponding deductions.
2. VAT report. It is rented quarterly until the 25th of the first month following the completed quarter.
3. Declaration of deductions from income. It is sent only to those entities that have an obligation to pay such tax. Reporting must be submitted by March 28 of the period following the reporting year.
4. Declaration of single tax according to the simplified tax system. It is due until March 31 of the period following the completed one.

Specifics of the transition to the simplified tax system

A non-profit organization has the right to begin using a simplified taxation system subject to a number of conditions:

1. Her income for 9 months. did not exceed 45 million rubles. This amount is determined for the year in which the association submits the application.
2. The average number of employees is no more than 100 people.
3. The association has no branches.
4. The residual value of assets is no more than 100 million rubles.
5. NPOs do not produce excisable goods.

The transition to the simplified tax system is allowed from January 1 of the next year. The notification to the Federal Tax Service must be sent before December 31 of the current period. Experts do not recommend rushing to switch to the simplified tax system unless there is an urgent need for unification.

The taxation of charitable contributions depends on who is the subject of the charitable activity. In our article we will look at the tax nuances for charitable foundations, charitable organizations and beneficiary organizations.

Charitable foundation: legal aspects

Charitable organization - general concept for specially created associations involved in charity. According to the Law “On Charitable Activities and Charitable Organizations” dated August 11, 1995 No. 135-FZ, charitable organizations must be non-profit, without the participation of the state or its subjects. They can be created in the form:

• public organizations (associations) - Art. 6 of the Law “On Non-Profit Organizations” dated January 12, 1996 No. 7-FZ;
• funds - Art. 7 of Law No. 7-FZ;
• institutions (if the founder is a charitable organization) - Art. 9 of Law No. 7-FZ, etc.

Charitable organizations must maintain accounting and reporting in accordance with paragraph 1 of Art. 19 of Law No. 135-FZ. The annual report must be publicly available; it is also submitted to the body that made the decision on state registration of such an organization, and to the tax authority (clauses 2-3 of Article 19 of Law No. 135-FZ).

What is a charitable foundation (hereinafter - CF)? This is a non-profit organization (NPO), which can be established by citizens or legal entities through voluntary contributions for charitable purposes (Article 7 of Law No. 7-FZ). The CF is the owner of the property that was transferred to it as contributions by the founders. The goals of the charitable foundation must be stated in the charter. The Board of Trustees is the main body of the Charitable Foundation.

What taxes does the charity pay?

By default, all legal entities, including BF, must apply common system taxation, if they have not switched to a special regime. Accordingly, the taxation system of a charitable foundation determines which requirements of the Tax Code of the Russian Federation it must follow and what it is a taxpayer of.

BF has the right to conduct entrepreneurial activity, for example, produce goods that meet the goals of the charitable foundation, buy and sell securities, participate in business societies, etc. Profits in this case go to the purposes of the charitable foundation and cannot be distributed among the participants. Income and expenses for entrepreneurship are accounted for separately from income and expenses for statutory charitable activities.

ATTENTION! If a charitable foundation (like other NPOs) conducts only statutory activities and is not engaged in entrepreneurial activities, the obligation to submit accounting and tax reporting cannot be removed from it.

Charitable foundation and income tax

For the purposes of income tax (hereinafter referred to as NP) and tax according to the simplified tax system, the taxation of charitable contributions that go to the charitable foundation occurs in accordance with subparagraph. 14 clause 1 art. 251, paragraph 2 of Art. 251 and sub. 1 clause 1.1 art. 346.15 of the Tax Code of the Russian Federation: targeted financing and targeted revenues are not recognized as income. Targeted funds can be transferred from the budget, government, municipal institutions, extra-budgetary funds, physical and legal entities, from other sources listed in the Tax Code.

To answer the question in the negative whether charitable assistance received by a charitable foundation is taxable, the following conditions must be met:

• use of gratuitously received funds for their intended purpose and within the specified period;
• use of these funds to conduct activities in accordance with the charter or maintain the charitable foundation;
• maintaining separate records of income and related expenses within the framework of target revenues.

If any condition is not met, then such income is included in the tax base. It is important to specify in detail in the charter the goals of the charitable foundation, what activities it can conduct and what expenses it will incur.

ATTENTION! NP is paid only when running a business. However, if the BF is not engaged in business, then it must still submit zero declarations.

NP payers include all Russian organizations (clause 1 of Article 246 of the Tax Code of the Russian Federation), including non-profit organizations. And all taxpayers are required to submit declarations (clause 1 of Article 289 of the Tax Code of the Russian Federation). If the NPO does not pay the NP, then it has the right to submit a simplified form of declaration based on the results of the tax period (clause 2 of Article 289 of the Tax Code of the Russian Federation).

Charitable fund and VAT

For VAT, taxpayers are any organizations (clause 1 of Article 143 of the Tax Code of the Russian Federation). The obligation to submit declarations lies with all taxpayers (clause 5 of Article 174 of the Tax Code of the Russian Federation), therefore zero declarations must be submitted even in the absence of taxable transactions.

Why are charitable activities not subject to VAT? If money is transferred free of charge as assistance, then an object of taxation for VAT does not arise according to Art. 146 of the Tax Code of the Russian Federation. If there is a transfer of goods or property rights, then subsection applies. 12 clause 3 art. 149 of the Tax Code of the Russian Federation, according to which such transactions (except for excisable goods) are not subject to VAT. To confirm such VAT-free transactions, you must:

• comply with the goals of the Charitable Foundation in accordance with the charter;
• have documents confirming the free transfer.

If the recipient of assistance is a legal entity, such documents may be an agreement with the recipient, acts of acceptance and transfer. For individuals, you need a document confirming that assistance has been received (letter of the Ministry of Finance of the Russian Federation dated October 26, 2011 No. 03-07-07/66).

CFs that carry out both taxable and non-VAT-taxable transactions are entrusted with the obligation to maintain separate accounting for them (clause 4 of Article 149 of the Tax Code of the Russian Federation), the rules of which are specified in the accounting policy. For purchases for charitable purposes, input VAT is taken into account in the purchase price and is not accepted for deduction (subclause 1, clause 2, article 170 of the Tax Code of the Russian Federation). For purchases for commercial purposes, VAT can be deducted, and sales will be subject to tax assessment.

According to paragraph 5 of Art. 149 of the Tax Code of the Russian Federation, when submitting a corresponding application to the tax authority, it is possible to refuse the VAT exemption for charitable transactions - then you can deduct the corresponding input VAT, which sometimes turns out to be more profitable.

Charitable fund and payroll taxes

When paying income to individuals, it is necessary to remember personal income tax and social contributions. If there were no such payments, and employees work on a voluntary basis (clause 2 of Article 7.1 of Law No. 135-FZ), then the 2-NDFL certificate and the 6-NDFL calculation are not submitted, since the BF will not be considered a tax agent (clause 1 Art. 226 of the Tax Code of the Russian Federation). When providing charitable assistance For the purpose of exempting these payments from personal income tax, individuals must be guided by Art. 217 of the Tax Code of the Russian Federation: payments from personal income tax are exempt from charitable organizations(Clause 8.2 of Article 217 of the Tax Code of the Russian Federation).

For insurance premiums, the payers are the policyholders who make payments to the insured persons. The charitable foundation reports to the tax authorities on these payments and contributions. If there are no payments, but there are insured persons (employees, individual contractors), a zero calculation is presented. This is what officials demand (letters from the Ministry of Finance dated March 24, 2017 No. 03-15-07/17273, Federal Tax Service dated April 12, 2017 No. BS-4-11/6940@). There is no need to submit a calculation only if there are no insured persons. But such a situation is difficult to imagine.

Charitable fund and other taxes

A charitable foundation's property is also subject to taxation. For property tax, taxpayers are organizations that own property that is the subject of this tax. If the property is not on the balance sheet, then the declaration is not submitted at all. If an NPO has property that is subject to tax, then it is necessary to pay property tax and submit the appropriate calculations and declarations (exceptions in Article 381 of the Tax Code of the Russian Federation). This responsibility lies with the NPO, regardless of whether or not it is engaged in business activities.

At the same time, non-profit organizations do not charge depreciation on fixed assets received under targeted programs and participating in non-commercial activities (subclause 2, clause 2, article 256 of the Tax Code of the Russian Federation). For such assets, property tax is calculated in accordance with paragraph 1 of Art. 375 Tax Code of the Russian Federation.

What other taxes does the charity pay? As for the transport tax, payment for it and submission of the declaration occur if vehicles are registered with the BF (Article 357 of the Tax Code of the Russian Federation). Similarly with land tax: reporting is carried out only by those legal and individuals who own land plots on the rights of ownership, permanent use or lifelong possession (clause 1 of Article 388 of the Tax Code of the Russian Federation).

Is charitable assistance taxable to ordinary organizations?

In addition to the CF, ordinary legal entities can also participate in helping those in need. Regarding VAT, the situation is similar to that considered for the Baltic Fund. When a benefactor makes a donation in the form of goods, works, or services directly to the beneficiary, VAT is not charged on such transfer. In addition, for the same charitable transactions to a charitable organization that is registered in accordance with all the rules, VAT is also not charged, since such a transfer is not considered a sale (subclause 3, clause 2, article 39 of the Tax Code of the Russian Federation).

For the purposes of NP, socially responsible organizations do not have benefits. Charitable payments are not recognized as expenses according to paragraphs. 16 and 34 art. 270 Tax Code of the Russian Federation.

Income tax for beneficiaries

By general rule Assets received free of charge fall under the NP (clause 8 of Article 250 of the Tax Code of the Russian Federation). However, if the donation was received by a non-profit legal entity, then it is not included in taxable income (subclause 1, clause 2, article 251 of the Tax Code of the Russian Federation). At the same time, it is better to detail in the contract that the purposes of the donation are generally beneficial and comply with Art. 2 of Law No. 135-FZ. For example, construction company carried out free of charge renovation work in the clinic, the individual entrepreneur donated textbooks to the school, the event preparation organization held a concert in kindergarten for free. All listed budgetary institutions NPs do not have to pay from these gifts. In addition, there are other targeted revenues mentioned in paragraph 2 of Art. 251 of the Tax Code of the Russian Federation, the description of which may be suitable for a charity event, thereby freeing the recipient from the NP.

Results

Charitable activities in our country are subject to certain benefits. All philanthropists are exempt from applicable VAT. Specialized charitable organizations have NP benefits, which ordinary commercial companies with an active charitable policy do not have.