Taxation of charitable contributions. Accounting in an autonomous non-profit organization

• Water tax – if the activity is related to water intake or use of the surface of water bodies;
• Transport and land taxes - if the LLC owns the corresponding objects;
• Organizational property tax – if the legal entity has fixed assets on its balance sheet;
• Gambling business tax – if you are engaged in relevant types of activities;
• Trade fee;
• Tax on production/sale of excisable products;
• Mineral extraction tax and payments for the use of subsoil - if the activity is related to the extraction of mineral resources, etc.;
• Fees for the use of fauna/aquatic biological resources.

• Income tax plus VAT – if the legal entity is on OSNO;
• simplified tax system (here you can choose the base - either from income or from income minus expenses) - if you use a simplified tax system;
• UTII (from imputed income, which is calculated by multiplying physical indicator by the established amount of profitability and coefficients) – if switched to imputation;
• Unified Agricultural Tax (the basis for calculating the tax is income minus expenses) - if, as an agricultural producer, you have switched to a single agricultural tax.

Who will pay advertising tax in 2017-2018

1. Political organizations – no tax is charged for political campaigning, despite the fact that it is an advertising campaign.
2. Individuals promoting their non-profit services.
3. Various rehabilitation centers and social adaptation, most often engaged in working with people on a charitable, non-profit basis.
4. Charitable organizations that do not engage in profit-generating activities and do not pursue such a purpose. Thus, social advertisement turns out to be completely exempt from taxes.

In general, as has already become clear, the advertising tax continues to function, even though it no longer exists under that name. Advertising is not an exception in terms of taxable income, it’s just that the type of tax is local. The tax rate for it is 5%. This is not very much, but not small either, and provides a fairly stable profit for local budgets.

YOUR ACCOUNTANT

Variety of forms of NPOs and areas of activity, availability in various ways and sources of their financial support, changing legislation and other circumstances of the activities of NPOs are prerequisites for the fact that taxation issues Not commercial organizations never cease to be relevant.

According to current legislation, non-profit organizations have the right to engage in entrepreneurial activities insofar as these activities correspond to the goals for which the organization was created. Taxes by entrepreneurial activity NPOs are calculated in the same manner as commercial organizations.

What taxes does the LLC pay in 2017?

• Insurance premiums will be transferred to the Federal Tax Service, while the tariffs of insurance premiums will not be changed (Chapter 34 of the Tax Code of the Russian Federation);
• It will be possible to write off expenses for assessing the qualifications of employees when calculating income tax or simplified tax (Federal Law of July 3, 2016 No. 251-FZ);
• A new classifier OK 013-2014 (SNA 2008) will appear;
• A separate code will appear for the income tax of controlled foreign companies (182 1 01 01080 01 1000 110);
• From April 2017, new invoice details will appear - government contract identification code.

When choosing the “simplified” structure in 2017, the LLC is exempt from paying VAT, as well as income and property taxes. Instead of these taxes, the company pays a single tax, and you can choose the object of taxation: 6% of revenue or 15% of profit. Also, if an organization using the simplified tax system has employees, it is also required to pay payroll tax.

General taxation system for individual entrepreneurs

BASIC - general system taxation. This regime is quite complex, especially in terms of the volume of reporting. And the tax burden on it is considerable. More often individual entrepreneurs choose “simplified”, simplified tax system. Especially at the start of entrepreneurial activity. But a number of categories of taxpayers benefit from this particular tax regime.

Starting from 2014, VAT returns are filed only in in electronic format. Since 2015, this document has been submitted to the tax office quarterly, but no later than the 25th day of the month following the reporting quarter. Specifically, first quarter returns must be filed no later than April 25; for the 2nd to July 25; for the 3rd quarter - no later than October 25; for the 4th - until January 25. These return submission dates remain valid in 2018.

Payroll tax rates - table

If work is carried out in heavy, load-bearing real danger health conditions, additional insurance payments are assigned to employees. In 2015, the additional insurance rate was 9% of the salary accrued to the employee.

In addition, so-called injury contributions are made. The interest rate depends on the type of activity of the organization in which the employee is registered. Interest rates for this type of payment are regulated by Federal Law No. 179-FZ of December 22, 2005 and vary from 0.2% at the most safe types activities up to 8.5% for the most dangerous ones.

Taxes for non-profits in 2018

1. All profits received by NPOs in the course of their activities are subject to appropriate tax (Article 246 of the Tax Code of the Russian Federation).
2. Certain types of profit of NPOs are not included in the base for this tax (Article 251 of the Tax Code of the Russian Federation), namely, the profit that is received free of charge to ensure statutory activities.

1. Method of accounting for income when calculating income tax (cash or accrual method).
2. Method for determining the value of fixed assets, inventories and goods.
3. Method of calculating depreciation for fixed assets and intangible assets.
4. Possibility of forming reserves for income tax, vacations and doubtful debts.
5. Forms and forms of tax registers: unified or developed independently.

Presidential grants for NPOs in 2018

• up to 0.5 million rubles for projects for NPOs operating in a small region or within short period time;
• from 0.5 million to 3 million rubles for NPOs implementing regional projects;
• from 3 million rubles for NPOs whose projects cover the territory of several regions or federal districts;
• more than 10 million rubles for NPOs implementing federal-scale projects and high degree significance.

• voluntary contributions and donations from the population;
• contributions of the organization participants themselves in the form Money, real estate, valuables, assets;
• carrying out business activities that would contribute to the achievement of the main goals of the organization;
• dividends on securities and deposits;
• government grants.

According to the legislation of the Russian Federation, non-profit organizations, while carrying out their direct social responsibilities, have the right to conduct income-generating activities. At the same time, they need to regularly report to the tax authorities in deadlines. The head of an organization or an accountant must know what taxation system is established, what taxes must be paid and reports submitted, so as not to violate the law and not give rise to unscheduled inspections by regulatory authorities. The taxation system directly depends on the activities carried out by the NPO (study Articles 246 and 251 of the Tax Code of the Russian Federation to understand the nuances).

According to Russian legislation, all non-profit organizations can operate under both general and simplified taxation regimes.

When an NPO is registered, by default it falls under general mode taxation. If the founders/manager want to transfer the organization to a simplified regime, then they should contact the Inspectorate of the Federal Tax Service of the Russian Federation with a corresponding application.

Whatever taxation regime a non-profit organization operates under, it must make the following payments:

1. Insurance premiums, the object of which are payments and other remunerations that non-profit organizations accrue in favor of individuals under labor and civil law contracts.
Every three months, the non-profit organization sends the compiled “Calculation of Insurance Contributions” to the Federal Tax Service Inspectorate. IN this document accrued mandatory payments are made insurance premiums for compulsory pension insurance, for compulsory medical insurance, for compulsory social insurance in case of temporary disability and in connection with maternity.
2. Personal income tax (NDFL) under employment and civil law contracts.
3. Quarterly, NPOs submit to the Federal Tax Service “Calculation of the amounts of personal income tax calculated and withheld by the tax agent” in form 6-NDFL. If an NPO has the corresponding objects of taxation in its property, then this property is subject to the appropriate taxes: transport (Chapter 28 of the Tax Code of the Russian Federation) and land (Chapter 31 of the Tax Code of the Russian Federation).

General tax regime

Non-profit organizations that use ORN, regardless of the presence of taxable objects in their activities, are officially payers of VAT (Chapter 21 of the Tax Code of the Russian Federation) and income tax (Chapter 25 of the Tax Code of the Russian Federation).

The obligation to pay VAT and income tax may arise even in the absence of entrepreneurial activity. For example, income tax may arise from a one-time sale of property, from a one-time provision of services for a fee, or from the receipt of gratuitous funds.

The obligation to pay VAT may arise upon the gratuitous transfer of goods, works and services, if such transfer is not carried out within the framework of charitable activities. In addition, NPOs that use ORN may be recognized as payers of property tax if they own property.

Features of taxation of NPOs are the following:

1. the right not to impose income tax and VAT on targeted income (for example, grants, subsidies) and some other types of income (donations, membership fees);
2. the availability of benefits for certain taxes (VAT, property tax, etc.) when selling goods, works and services related to the social sphere;
3. the need for separate accounting when carrying out primary and income-generating (entrepreneurial) activities.

Simplified taxation system

When applying the simplified tax system, NPOs are not recognized as payers of VAT, income tax and property tax. In the event of income subject to taxation, a “tax paid in connection with the application of the simplified tax system” is provided.

For non-profit organizations whose income consists of revenue, it is advisable to use the object of taxation “income reduced by the amount of expenses.” If the income of an NPO consists largely of gratuitous receipts, we can recommend “income” as an object of taxation.

A tax return under the simplified tax system is submitted to the Federal Tax Service only once a year until March 31 of the year following the expiration, and the simplified tax system tax must be paid quarterly, no later than the 25th day of the month after the end of the quarter.

Non-profit organizations in practice often encounter questions regarding the taxation of their activities. For example, does an autonomous non-profit organization have the right to apply the simplified tax system and provide paid educational services in the field of advanced training for management personnel and specialists of enterprises and organizations and not include income from the provision of paid educational services in the tax base.

Please note that an autonomous non-profit organization has the right to apply a simplified taxation system. The transition of an organization to a simplified taxation system (STS) is carried out voluntarily by organizations in the manner prescribed by Chapter 26.2 of the Tax Code of the Russian Federation. Clauses 2.1 and 3 of Art. 346.12 of the Tax Code of the Russian Federation establishes a list of types of activities and other conditions under which taxpayers do not have the right to apply the simplified tax system.

So, for example, in accordance with paragraphs. 14 clause 3 art. 346.12 of the Tax Code of the Russian Federation does not have the right to apply the simplified tax system to organizations in which the share of participation of other organizations is more than 25%. However, this restriction does not apply to non-profit organizations, to which, in accordance with paragraph 3 of Art. 2 Federal Law dated 12.01.1996 No. 7-FZ “On Non-Profit Organizations” also includes autonomous non-profit organizations (see also Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated 12.10.2004 No. 3114/04, letter of the Federal Tax Service of Russia dated 28.12.2004 No. 22-0-10/ 1986@).

Tax legislation does not contain provisions prohibiting autonomous non-profit organizations from using a simplified taxation system. Therefore, subject to compliance with those listed in paragraphs. 2.1 and 3 art. 346.12 of the Tax Code of the Russian Federation, an autonomous non-profit organization has the right to switch to a simplified taxation system in the manner prescribed by Art. 346.13 Tax Code of the Russian Federation.

In accordance with paragraph 1 of Art. 346.13 of the Tax Code of the Russian Federation, in order to switch to a simplified taxation system for an organization, it is enough, in the period from October 1 to November 30 of the year preceding the year from which it intends to switch to the simplified tax system, to submit to the tax authority at its location a corresponding application, the form of which is approved by order of the Federal Tax Service of Russia dated 04/13/2010 No. ММВ-7-3/182@.

A newly created organization has the right to submit an application for transition to the simplified tax system within five days from the date of registration with the tax authority indicated in the certificate of registration with the tax authority (clause 2 of Article 346.13 of the Tax Code of the Russian Federation, see also the letter of the Ministry of Finance of Russia dated May 19. 2009 No. 03-11-06/2/92). Such an application may be submitted simultaneously with those necessary for state registration legal entity. In this case, the application for transition to the simplified tax system does not indicate the OGRN and INN/KPP (letter of the Ministry of Taxes of Russia dated May 27, 2004 No. 09-0-10/2190).

Regarding the provision of paid educational services in the field of advanced training of management personnel, and the possibility of not including income from the provision of paid educational services in the tax base, the authors note that d income received by an autonomous non-profit organization from the sale of paid educational services, used to provide educational process, are subject to inclusion in income when calculating the tax paid in connection with the application of the simplified tax system.

According to paragraph 1 of Art. 46 of the Law of the Russian Federation of July 10, 1992 No. 3266-1 “On Education” (hereinafter referred to as the Law on Education), a non-state educational institution has the right to charge students for educational services, including for training within the federal government educational standards or federal government requirements. At the same time paid educational activities an educational institution is not considered as a business if the income received from it is entirely used to reimburse the costs of providing the educational process (including wages), its development and improvement in this educational institution (Clause 2 of Article 46 of the Law on Education) .

In accordance with paragraph 1 of Art. 346.15 of the Tax Code of the Russian Federation, when applying the simplified tax system, taxpayers must include in the income taken into account when determining the tax base, income from sales and non-operating income. These incomes are determined based on the provisions of Art. 249 and 250 of the Tax Code of the Russian Federation, respectively. Income provided for in Art. 251 of the Tax Code of the Russian Federation, are not taken into account as income.

According to the provisions of Art. 249 of the Tax Code of the Russian Federation, income for profit tax purposes includes, in particular, income from the sale of goods, work, and services, which recognizes revenue from the sale of goods, work, and services.

Sales of goods, works or services in accordance with Art. 39 of the Tax Code of the Russian Federation recognizes, accordingly, the transfer on a paid basis of ownership of goods, the results of work performed by one person for another person, and the provision of services for a fee by one person to another person.

The list of transactions that, for tax purposes, are not recognized as sales of goods, work or services, established by clause 3 of Art. 39 of the Tax Code of the Russian Federation, does not include operations for the provision of paid educational services.

In addition, an exhaustive list of income that is not taken into account for profit tax purposes for non-profit organizations, provided for in Art. 251 of the Tax Code of the Russian Federation does not contain such type of income as income from the provision of paid services.

Thus, income received by a non-state educational institution from the sale of paid educational services is recognized in accordance with Art. 249 of the Tax Code of the Russian Federation as income from sales and is subject to inclusion in income when calculating the tax paid in connection with the application of the simplified tax system.

A similar position (in relation to organizations paying income tax) is given in letters of the Ministry of Finance of Russia dated June 24, 2010 No. 03-03-06/4/63, dated October 19, 2006 No. 03-03-04/1/701, Federal Tax Service of Russia for Moscow dated September 13, 2006 No. 20-12/81131.

Experts from the financial and tax departments explain that funds received by taxpayers for the provision of paid services, including non-state educational institutions, allocated to support the educational process, are income from sales and are taken into account when determining the tax base for corporate income tax in the manner prescribed by Chapter 25 of the Tax Code of the Russian Federation. Consequently, organizations using the simplified tax system should include income from the provision of paid educational services in the tax base.

If a non-profit organization is engaged in commercial activities, we will consider how VAT is accepted for deduction on commercial and non-commercial commercial activities, how to distribute VAT on indirect and direct expenses and whether it is necessary to fill out section 7 in the VAT return.

According to Art. 143 of the Tax Code of the Russian Federation, non-profit organizations (hereinafter referred to as NPOs) are VAT payers.

Consequently, regardless of whether an NPO carries out entrepreneurial activities or not, it has all the rights and obligations of VAT payers in accordance with the procedure provided for in Chapter 21 “Value Added Tax” of the Tax Code of the Russian Federation.

When purchasing goods (work, services) at the expense of targeted funds and intended to be used in the implementation of non-commercial (statutory) activities not related to receiving proceeds from the sale of goods (work, services), VAT paid to suppliers is not deductible. The amounts of “input” VAT in this case must be included in the cost of such goods (works, services) on the basis of paragraphs. 1 item 2 art. 170 Tax Code of the Russian Federation. The invoice is not entered into the purchase ledger, but is recorded in the journal of invoices received.

However, for entrepreneurial activities, NPOs must form a tax base for VAT in the generally established manner. The object of taxation will be revenue from the sale of goods (work, services). “Input” VAT paid on the acquisition of goods, property, works and services that will be used in business activities can be deducted if the requirements established by Art. 171 and 172 of the Tax Code of the Russian Federation, namely:

• goods are registered on the basis of relevant primary documents;
• goods were purchased for use in transactions subject to VAT;
• there is a properly executed invoice.

We also note that the Tax Code of the Russian Federation does not contain a condition that the right to deduction is made dependent on the source of funds transferred to the supplier (Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated September 4, 2007 No. 3266/07).

Thus, in our opinion, NPOs have the right to deduct VAT on those goods (works, services) purchased from targeted proceeds from the founder, but subject to use in commercial activities (letter of the Ministry of Finance of Russia dated December 28, 2006 No. 03-03- 04/4/194).

Procedure for maintaining separate accounting

In the event that the purchased goods (work, services) will be used in both taxable and non-taxable transactions, non-profit organizations are required to keep separate records of these expenses and VAT on them (letter of the Federal Tax Service of Russia for Moscow dated 02/09/2007 No. 19- 11/12142).

The procedure for maintaining separate accounting must be fixed in the accounting policy of the organization for tax purposes (letter of the Federal Tax Service of Russia for Moscow dated October 20, 2004 No. 24-11/68949).

We immediately draw your attention to the fact that if it is possible to establish a fact direct use goods (work, services) when performing non-taxable or taxable transactions, accounting for input VAT amounts is carried out in accordance with either the second paragraph or the third paragraph of clause 4 of Art. 170 of the Tax Code of the Russian Federation, namely:

• is taken into account in the cost of such goods (works, services), property rights in accordance with clause 2 of Art. 170 of the Tax Code of the Russian Federation - for goods (work, services) used to carry out transactions not subject to VAT;
• accepted for deduction in accordance with Art. 172 of the Tax Code of the Russian Federation - for goods (work, services) used to carry out transactions subject to VAT.

If the purchased goods (works, services) are used in activities both taxable and exempt from VAT, then in this case these expenses are characterized by the fact that they cannot be taken into account by any method as part of the costs for a certain type of activity and accurately distributed (respectively, input VAT) between taxable and VAT-exempt transactions. In other words, it is initially impossible to calculate in what amount of “input” VAT can be deducted, and in what amount it can be taken into account in the cost of goods (work, services), including fixed assets and intangible assets. As a rule, the main difficulties in this case arise when it is necessary to distribute VAT on goods (works, services) that are part of general business expenses, such as the purchase of office supplies, services necessary for the functioning of the organization as a whole (services for maintaining reference and legal systems, rent, etc.).

In this case, in accordance with the provisions of paragraph 4 of Art. 170 of the Tax Code of the Russian Federation, the distribution of VAT should be carried out by calculating the proportion based on determining the share of the cost of shipped goods (work, services), the sales transactions of which are subject to taxation (exempt from taxation) in the total cost of goods (work, services) shipped during the tax period.

In other words, the specified proportion is determined based on all income that is proceeds from the sale of goods (work, services), both subject to VAT and not subject to this tax.

In this case, it does not matter on which accounts accounting the indicated income is reflected (on account 90 “Sales” or on account 91 “Other income and expenses”) (letter of the Ministry of Finance of Russia dated March 10, 2005 No. 03-06-01-04/133). In addition, when calculating the specified proportion, it also does not matter on what basis the transfer of ownership (results of work) took place (paid or gratuitous).

To determine the proportion, data from the current tax period is taken (letters of the Ministry of Finance of Russia dated June 26, 2008 No. 03-07-11/237, dated June 20, 2008 No. 03-07-11/232, Federal Tax Service of the Russian Federation dated June 24, 2008 No. ShS-6-3 /450@). In accordance with Art. 163 of the Tax Code of the Russian Federation, the tax period for the purposes of calculating VAT is a quarter. Consequently, the determination of the proportion for calculating VAT amounts should be made based on the results of the current quarter. This position was expressed by the tax authority and agreed with the Ministry of Finance of Russia (letter of the Federal Tax Service of Russia dated July 1, 2008 No. 3-1-11/150).

To ensure comparability of indicators when determining the specified proportion, the cost of goods shipped during the tax period, sales transactions of which are subject to taxation, should be taken into account without VAT (letter of the Ministry of Finance of Russia dated August 18, 2009 No. 03-07-11/208).

Let us note that the Tax Code of the Russian Federation does not contain a universal method for maintaining separate accounting, so the organization needs to independently develop and reflect in its accounting policy its own method of accounting for incoming VAT.

For example, separate sub-accounts can be opened for account 19 “VAT on purchased assets”:

• 19-1 “VAT on transactions subject to VAT”;
• 19-2 “VAT on VAT-free transactions”;
• 19-3 "VAT on taxable and non-taxable transactions."

The amounts recorded in subaccount 19-3 “VAT on taxable and non-taxable transactions” are subject to distribution at the end of the quarter based on the calculated proportion of the share of the cost of shipped goods (work, services), the sales transactions of which are subject to taxation (exempt from taxation) in the total cost goods (work, services) shipped during the tax period.

Filling out a tax return

In accordance with the Procedure for filling out a VAT tax return, approved by Order of the Ministry of Finance of Russia dated October 15, 2009 No. 104n (hereinafter referred to as the Procedure), Section 7 is included in the tax return only when the taxpayer carries out the relevant operations. In this case, the operations that are to be included in Section 7 are contained in its very name, as well as in clause 44.3 of the Procedure.

The list of codes and names of transactions to be reflected in the declaration is contained in Appendix 1 to the Procedure.

Thus, Section 7 must be completed if the organization carries out the following operations:

• transactions that are not subject to taxation (exempt from taxation) on the basis of Art. 149 Tax Code of the Russian Federation;
• operations that are not recognized as an object of taxation in accordance with paragraph 2 of Art. 146 Tax Code of the Russian Federation;
• operations for the sale of goods (works, services), the place of sale of which is not recognized as territory Russian Federation in accordance with Art. Art. 147-148 Tax Code of the Russian Federation;
• amount of payment, partial payment for upcoming deliveries of goods (performance of work, provision of services), duration production cycle the production of which takes more than six months according to the list approved by Decree of the Government of the Russian Federation dated July 28, 2006 No. 468 “On approval of lists of goods (work, services), the duration of the production cycle of production (execution, provision) of which is more than 6 months"

If a non-profit organization does not carry out any of the operations listed in the above articles, Section 7 is not subject to completion and is not submitted as part of the tax return.

Bibliography

1. Tax Code of the Russian Federation (part two).
2. Federal Law of January 12, 1996 No. 7-FZ “On Non-Profit Organizations”.
3. Decree of the Government of the Russian Federation dated July 28, 2006 No. 468 “On approval of lists of goods (works, services), the duration of the production cycle of which is more than 6 months.”
4. Order of the Ministry of Finance of Russia dated October 15, 2009 No. 104n.
5. Law of the Russian Federation of July 10, 1992 No. 3266-1 “On Education”.

E. Titova,
O. Monaco,
V. Pimenov,
M. Billion,
A. Alexandrov,
experts from the Legal Consulting Service GARANT

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 enter into a constituent agreement (Clause 1, 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

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 of 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 to general principles.

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.