Profit of a non-profit organization. Non-profit organization income and its structure

In most cases, the charter allows the NPO to conduct income-generating or commercial activities. Sell \u200b\u200bgoods or provide paid services... As a result of this activity, Revenue appears in the NPO, and therefore it is required to calculate income and profit in non-profit organization... The question arises, what kind of commercial activities can an NPO be engaged in and what can be done with the profit from it? I will say right away that there is a simple and clear answer in one line, no! Let's split this question into a list of simpler questions, we will answer each of them. I think you will have an understanding of the subject of discussion, and you will receive an answer.
I note right away that all the questions posed are important. If you are associated with an NGO, you should know the answers to them. Let's start.

... Revenue of NPOs: What commercial activities can an NPO engage in?
... How are records kept commercial activities in an NGO?
... Where can a non-profit organization spend its profits?

Non-profit organizations revenue. What kind of entrepreneurial activity can an NPO engage in?

The main mistake is to determine the permitted types of activity according to the OKVED in the Unified State Register of Legal Entities. This rule applies to commercial organizations. Non-profit organizations are also assigned OKVED in the Unified State Register of Legal Entities and the statistics sheet as the main type of activity, but for an NPO it is the charter that regulates the types of activities that it can engage in. The section of the charter "Objectives and subject of activity" describes the directions of non-commercial and commercial activities. The difficulty is that it is notOKVEDy. At registration, a lawyer describes the areas of activity within the framework of the legislation, after which they undergo a legal examination at the Ministry of Justice. You can't write everything down there. To put it simply, it is important to understand the main principle, it sounds something like this:
"A non-profit organization has the right to engage in income-generating activities, within the framework of its statutory activities, in order to replenish the organization's property and conduct non-commercial events"
Here are some simple examples:

ANO operates in the field of sports and organizes sports events. She also conducts paid classes in the field of sports. From the profits from which he conducts free classes.
The public organization protects the legal rights of citizens. She also provides paid consultations in the field of law. From the profits from which he conducts free seminars and forums to protect the rights of citizens.
The association works in the field of medicine. She also provides paid research services. The profit from which allows you to buy expensive equipment for your own research.

As you can see, even commercial activity in non-profit organizations carries a socially oriented direction.
Important! Often there is a desire to attract "by the ears" to NGOs a purely commercial direction such as: construction, transport services, agency services, production, financial services etc. In order to optimize taxes. Firstly, such a charter will not pass a legal examination.Ministry of Justice ... Secondly, even if you create some kind of streamlined charter that implies such a direction, the Ministry of Justice, as part of its activities, will analyze the composition of the current account, block the current accounts with money and then liquidate the NPO. And the more the violation is expressed, the greater the likelihood of negative consequences. In general, you shouldn't do that.
But if you really want to, you can do it differently. NCOs are not prohibited from making investments. From which it follows:

A non-profit organization has the right to place free funds, for example, open a deposit in a bank. The interest received will be the income of the NPO.
Transfer property to an NPO management company... She, in turn, as a commercial organization, uses it in a commercial field. Providing NPOs with income from the use of property, minus their services.
An NPO can become a founder of a commercial organization, make a contribution to the authorized capital and receive dividends.

Accordingly, the NPO itself does not conduct inaccessible commercial activities; it invests in a commercial structure, receiving only income from its investments. It is important to understand that investments cannot be the only activity of an NPO, they are just a tool to replenish funds that are necessary to achieve the non-profit goals of the organization.
It must be said that ANO (Autonomous Non-Profit Organization) is more than others predisposed to income-generating activities. Moreover, it is in ANO that a special case arises when commercial activity can be the main and almost the only one.
Important! The NPO has no goal of obtaining a financial result, the recommended indicators of profitability, profitability, profit, deduction, etc. not applicable to an NPO, even if it conducts commercial activities.
A special case arises when a non-profit organization fulfills all of its statutory goals within the framework of socially oriented income-generating activities. Here's an example:
ANO provides services within higher education... The purpose of the ANO- development of education. The organization does not derive profit from its activities. The estimate is structured in such a way that revenues are equal to expenses. Thus, the cost of education is reduced and makes education more accessible, which is a non-profit goal. Services are provided at cost as part of a commercial activity while at the same time serving non-commercial purposes.
Sports sections, museums, exhibitions, theaters, gardens, schools, hospitals can also work. All of them are mainly created in the form of ANO.

Accounting for income in non-profit organizations. How is the business record of NPOs maintained?

Samy th important point... Commercial and non-commercial activities should not be confused in the accounting of NPOs. If there is an activity that generates income, separate accounting of directions is maintained.

Based on the services provided, an "Act of services performed" is formed
Based on the sold goods "Consignment note"
Highlights the commercial receipt primarily as the basis of payment. If it is not clear what it is, the tax authorities attribute it to revenue and it falls into the taxable base.
How to correctly issue a non-profit receipt was described in detail in the article "Non-profit receipt".
The amount of tax depends on the tax regime. NPOs conducting active commercial activities choose between OSNO (Basic taxation system) and USN 15% (Income minus expenses). Which one to choose is a difficult question. Your accountant should know the answer to it. If not, you can call us, we have an accountant and services accounting support... It is difficult for managers to answer this question on their own, there are too many nuances.

Revenue accounting is formed on account 90 - sales
It is better to allocate the accounting of income from investments on account 91.1 - other income
Accounting for non-commercial receipts is formed separately on account 86 - targeted funding

Determining income is relatively simple. Difficulties arise with the attribution of expenses. Well, if it turns out when expenses arise, it is possible to refer to one of the areas. But this does not always happen. Rent, employees with salaries, fixed costs are used in two ways. The task of the accountant is to correctly spread the costs so that, on the one hand, government agencies do not have unnecessary questions and, on the other, do not charge extra taxes. Separate accounting in NPOs requires highly qualified accountants and good practice.
Important! The accounting of NPOs is checked by the IFTS (tax) and the Ministry of Justice. They have different principles and purposes of verification.

Tax. It is governed by a tough tax code. Tax is the fiscal authority that is responsible for collecting taxes. For violation, she refers to a specific article and charges additional tax, fines and penalties. Ensures that all commercial receipts in NPOs fall into the taxable base.
MINJUST. Regulatory authority. He monitors the NPO's compliance with its statutory goals. Based on a number of laws related to NPOs. The decision to comply with the statutory goals is made on the basis of an examination of activities and an opinion. Recognition of non-compliance with the statutory goals (non-statutory activities) for an NPO leads to a decision to liquidate the NPO. SolutionsMinistry of Justice are more subjective and incomprehensible, but in practice, foreign agents and NGOs grossly violating the law, with the aim of enrichment, fraud, terrorism, sects, fall under his checks, "cash "and the like.

Profit of NPO. Where can a non-profit organization spend it?

It is asked by almost everyone who creates an NPO and considers the possibility of conducting income-generating activities.
The resulting net profit from account 99 - Profits and losses, is directed to account 86 Target financing. Those. becomes a contribution to the development of the statutory goals of a non-profit organization. In other words, the NPO's profit becomes a non-profit contribution to itself.
Founders or other governing bodies cannot claim net profit, there are no beneficiaries in NPOs who own the property of the organization.
An NGO may have employees with wagesas well as reimbursement of the expenses of these employees through advance reports and travel. These items are taken to expenses and subsequently reduce the net profit, but before its formation, and not after.
For this reason, NPOs with vigorous activity generating income are trying to achieve their goals and form expenses before receiving net profit and not pay extra taxes. It is important that this effort does not violate the law and statutory goals.
This is one of the main reasons why NPOs so rarely use the 6% STS. Often this happens out of ignorance and not consciously.

Look like that's it. I tried to simplify the material a little. Didn't add boring links to laws and articles.
If you missed something, feel free to write in the comments.

Thinking about registering a legal entity, entrepreneurs choose organizational and legal forms and think that it is more profitable for them - LLC, JSC or CJSC. However, it may be worth paying attention to not commercial organizations? After all, they have no less, and maybe even more, advantages than commercial organizations.

Religious, charitable or educational foundations, organizations and unions that receive money from contributions and donations of others can be created in the form of non-profit organizations. Non-profit organizations can only be created for the implementation of social, charitable, cultural, educational, scientific and other purposes aimed at achieving public goods. These purposes do not include business activities.

In fact, the law does not deny the possibility of doing business and making the profit necessary for the implementation of non-commercial purposes.

For example, a public tourism organization is created to protect the health of citizens, develop physical culture and sports. Realizing these goals, the members of this organization take children on hikes and organize various cultural events, teach children the basics of life safety, and foster patriotism in them.

However, along with these activities, a community organization may arrange commercial hiking trips and paid courses. A public organization can receive contributions from its members, as well as donations from others. And, importantly, a non-profit organization can receive grants from domestic and foreign sponsors, as well as subsidies from the state and municipal budgets.

Thus, it turns out that in a number of cases the opportunities for members of non-profit organizations may be no less, but even more, than the founders of commercial legal entities.

Despite the fact that, according to the law, the profit cannot be distributed between the participants of a non-profit organization (with the exception of a consumer society, where a certain share of the profit can be distributed among shareholders), in practice there is a possibility of the actual use of this profit.

For example, members of a non-profit organization can be a member of labor relations and get paid. The amount of wages is set at their discretion. In addition, members can use the services and other benefits provided by the organization.

So it turns out that, despite the proclaimed principles, non-profit organizations can serve quite commercial purposes and bring their founders not only moral, but also material benefits.

In addition, we must not forget about certain financial, tax and reporting benefits established for non-profit organizations.

For non-profit organizations, no authorized capital is provided, since, unlike commercial legal entities, they may not have any property at all.

Members of non-profit organizations do not bear any responsibility for the obligations of the organization, in contrast to the founders of commercial firms, who are responsible for the obligations of the organization with their contribution to the authorized capital (value of shares).

With the introduction of Ch. 26.2 of the Tax Code of the Russian Federation, non-profit organizations can switch to a simplified taxation system.

Unlike commercial organizations, NPOs have the right not to submit a “cash flow statement” in the annual financial statements, and in the absence of relevant data, not to submit a “statement of changes in equity” and “annex to the balance sheet”.

Public associations can submit financial statements in a simplified manner - once a year as part of the balance sheet, profit and loss statement, report on the intended use of funds received.

Cash and property received for implementation charitable activitiesare not subject to income tax.

Funding amounts from federal budget, budgets of the constituent entities of the Russian Federation, local budgets, budgets of state extra-budgetary funds allocated for the implementation of the statutory activities of non-profit organizations are not subject to income tax.

The transfer of fixed assets, intangible assets and (or) other property to non-profit organizations for the implementation of the main statutory activity, not related to entrepreneurial activity, is not subject to VAT.

When determining the tax base for income tax of a non-commercial organization, property received within the framework of targeted funding, including in the form of grants received, is not taken into account.

Donations are not subject to income tax.

Membership and entrance fees are not subject to income tax.

Share deposits are not subject to income tax.

Property transferred to non-profit organizations by will by inheritance is not subject to income tax.

Of course, in addition to the above advantages, non-profit organizations also have disadvantages. However, commercial organizations also have advantages and disadvantages. Each organizational and legal form has its pros and cons, and it depends only on specific people, on their needs, plans and activities, which is more profitable for them - to register Public organization, Society with limited liability or even formalize as an individual entrepreneur.

Therefore, when thinking about registering a legal entity, you should not ignore non-profit organizations. Perhaps they can be very helpful and beneficial.

Use of profit

"Accounting in budgetary and non-profit organizations", 2010, N 10

USE OF PROFIT

Autonomous non-profit organizations and autonomous institutions are entitled to engage in income-generating activities. Moreover, the profit received from entrepreneurial activity can only be used to achieve the goals for which an autonomous institution was created.

By general rule, established by Art. 50 of the Civil Code of the Russian Federation (hereinafter - the Civil Code of the Russian Federation), legal entities can be organizations pursuing profit as the main goal of their activities (commercial organizations) or not having profit as such a goal and not distributing the received profit among participants (non-commercial organizations) ...

The legal status, the procedure for the creation, operation, reorganization and liquidation of non-profit organizations as legal entities, the formation and use of their property are regulated by the Federal Law of 12.01.1996 N 7-FZ "On Non-Profit Organizations" (hereinafter - Law N 7-FZ).

In accordance with paragraph 1 of Art. 2 of Law N 7-FZ, a non-profit organization is an organization that does not have profit making as the main goal of its activities and does not distribute the received profit among its participants.

Non-profit organizations can be created to achieve social, charitable, cultural, educational, scientific and managerial goals, in order to protect the health of citizens, develop physical culture and sports, meet the spiritual and other intangible needs of citizens, protect rights, legitimate interests citizens and organizations, the resolution of disputes and conflicts, the provision of legal assistance, as well as for other purposes aimed at achieving public goods.

According to paragraph 1 of Art. 3 of Law N 7-FZ, a non-profit organization is considered created as a legal entity from the moment of its state registration in the manner prescribed by law.

At the same time, it must own or in operational management of separate property, be responsible for its obligations with this property, on its own behalf acquire and exercise property and non-property rights, bear obligations, be a plaintiff and defendant in court.

The non-profit organization must have its own balance sheet or budget. Features of the legal status of non-profit organizations depend on the form in which they are created.

Autonomous non-profit organization in accordance with paragraph 1 of Art. 10 of Law No. 7-FZ, a non-profit organization established by citizens and (or) legal entities on the basis of voluntary property contributions for the provision of services in the field of education, health care, culture, science, law, physical culture, sports and other services is recognized as a non-profit organization without membership.

The property transferred to an autonomous non-profit organization by its founders (founder) is the property of the autonomous non-profit organization. The founders of an autonomous non-profit organization do not retain the rights to property transferred by them into the ownership of this organization. The founders are not liable for the obligations of the autonomous non-profit organization created by them, and it is not liable for the obligations of its founders.

An autonomous non-profit organization has the right to carry out entrepreneurial activities corresponding to the goals for the achievement of which it was created specified organization... Supervision over the activities of an autonomous non-profit organization is carried out by its founders in the manner prescribed by its constituent documents. The founders of an autonomous non-profit organization can use its services only on equal terms with other persons.

The legal status of autonomous institutions, the procedure for their creation, reorganization and liquidation, goals, the procedure for the formation and use of their property, the foundations of the management of autonomous institutions, the basis of relations between autonomous institutions with their founders, with participants in civil turnover, the responsibility of autonomous institutions for their obligations are determined by the Civil Code of the Russian Federation, as well as the Federal Law of 03.11.2006 N 174-FZ "On Autonomous Institutions" (hereinafter - Law N 174-FZ).

According to Art. 2 of Law N 174-FZ, an autonomous institution is a non-profit organization created by the Russian Federation, a constituent entity of the Russian Federation or municipal entity (who act as its founder) to perform work, provide services in order to implement the powers of state authorities provided for by the legislation of the Russian Federation, powers of local governments in the spheres of science, education, health care, culture, social protection, employment, physical culture and sports, as well as in other areas.

An autonomous institution is a legal entity and, on its own behalf, can acquire and exercise property and personal non-property rights, bear obligations, be a plaintiff and defendant in court. An autonomous institution has the right to open accounts with credit institutions in accordance with the established procedure.

An autonomous institution is responsible for its obligations with the property assigned to it, with the exception of immovable property and especially valuable movable property assigned to it by the founder or acquired by the autonomous institution at the expense of funds allocated to it by the founder for the acquisition of this property.

The owner of the property of an autonomous institution is not liable for the obligations of an autonomous institution. An autonomous institution is not liable for the obligations of the owner of the property of an autonomous institution.

An autonomous institution carries out its activities in accordance with the subject and objectives of the activity determined by federal laws and the charter, by performing work, providing services in the fields of science, education, health care, culture, social protection, employment, physical culture and sports, as well as in other spheres.

The income of an autonomous institution goes to its independent disposal and is used by it to achieve the goals for which it was created, unless otherwise provided by Law N 174-FZ.

The owner of the property of an autonomous institution does not have the right to receive income from the performance of an autonomous institution and the use of property assigned to an autonomous institution.

From the above it follows that an autonomous institution is one of the types of non-profit organizations that have two main qualifying characteristics:

- their main purpose is not to make a profit;

- the received profit is not distributed among the participants.

According to paragraph 2 of Art. 10 of Law N 7-FZ, a non-profit organization, in particular an autonomous one, has the right to carry out entrepreneurial activities. Such activities on the basis of paragraph 2 of Art. 24 of Law N 7-FZ can be:

- profitable production of goods and provision of services that meet the goals of creating such an organization;

- purchase and sale of securities, property and non-property rights;

- participation in business companies and limited partnerships as contributor.

All types of entrepreneurial activity of an autonomous institution must be listed in its charter. This shows the special legal capacity of non-profit organizations. Business activities must strictly serve to achieve the specific objectives stipulated by the charter of such an organization.

The legislation of the Russian Federation establishes the procedure for the use of income from entrepreneurial activities of non-profit organizations, that is, the distribution of profits between participants is not allowed. At the same time, the use by non-profit organizations of their funds for charitable purposes is allowed even if this is not specified in their charters.

At the end of the financial year supervisory board an autonomous institution considers the results of the organization's activities, approves the annual financial statements and decides on the direction of profit to specific goalsprovided by the charter. At the same time, the right to independently spend the profit obtained for the needs of an autonomous institution may be granted to its head.

The resulting net profit from entrepreneurial activity and other operations (aimed at ensuring statutory non-commercial activity) by decision general meeting members (founders) of an autonomous non-profit organization in accordance with its charter and rules, as well as approved by next year the estimate should be distributed in the following directions:

— financial security statutory activities of the autonomous non-profit organization in subsequent periods;

- coverage of losses incurred in connection with the implementation of entrepreneurial activities.

Net profit from entrepreneurial activity and other operations is reflected in the structure of targeted financing on account 86 “Target financing” as of the date of its allocation to ensure statutory non-commercial activities.

In accordance with the Letter of the Ministry of Finance of Russia dated July 31, 2003 N 16-00-14 / 243 in accounting, incomes from entrepreneurial activities received by an autonomous institution (after taxation), which are the source of the statutory activities of a non-profit organization and the formation of its property, are reflected in the accounting accounting for the following posting:

3. Income of a non-profit organization and its structure.

84 “Retained earnings (uncovered loss)” K-t account. 86 “Target financing” - the net profit of an autonomous institution is aimed at financial support of its statutory activities.

If an autonomous non-profit organization receives a loss, it must be covered from the source identified in the decision authorized body such an organization. Such sources can be additional contributions from members (founders) of an autonomous non-profit organization, retained earnings of previous years, reserve and other funds, and the like.

In this case, account 99 “Profits and losses” is credited (when the loss of the interim reporting period is repaid) or account 84 “Retained earnings” (uncovered loss) ”(when the loss of the reporting financial year is repaid) and the corresponding accounts for accounting for financial sources of coverage of losses are debited:

- account 84 “Retained earnings (uncovered loss)” - when retained earnings of previous years are sent to pay off the loss;

- account 82 “Reserve capital” - when funds of reserve capital are directed to cover a loss;

- account 80 “Authorized capital” - if, based on the decision of the general meeting, the amount of the authorized capital is brought to the value of the net assets of the organization;

- account 75 “Settlements with founders” - coverage of the loss is repaid at the expense of targeted contributions of members (founders) of an autonomous non-profit organization.

These are the main directions of using the net profit from entrepreneurial activity of autonomous non-profit organizations.

List of references

1. Civil Code of the Russian Federation (part one): Federal Law of 30.11.1994 N 51-FZ.

2. On non-profit organizations: Federal Law of 12.01.1996 N 7-FZ.

3. On autonomous institutions: Federal Law of 03.11.2006 N 174-FZ.

4. Letter of the Ministry of Finance of Russia dated July 31, 2003 N 16-00-14 / 243.

V.V. Semenikhin

Leader

"Expert Bureau Semenikhin"

Signed to print

Article 2. Non-profit organization

1. A non-profit organization is an organization that does not have profit making as the main goal of its activities and does not distribute the received profit among its participants.

2. Non-profit organizations can be created to achieve social, charitable, cultural, educational, scientific and managerial goals, in order to protect the health of citizens, develop physical culture and sports, meet the spiritual and other intangible needs of citizens, protect the rights and legitimate interests of citizens and organizations, resolving disputes and conflicts, providing legal assistance, as well as for other purposes aimed at achieving public goods.

Socially oriented non-profit organizations are non-profit organizations created in the forms provided for by this Federal Law (with the exception of state corporations, state companies, public associations that are political parties) and carrying out activities aimed at solving social problems, developing civil society in Russian Federation, as well as the types of activities provided for in Article 31.1 of this Federal Law.

(Clause 2.1 was introduced by the Federal Law of 05.04.2010 N 40-FZ)

2.2. A non-profit organization - a performer of socially useful services is understood as a socially oriented non-profit organization that has been providing socially useful services of proper quality, is not a non-profit organization performing the functions of a foreign agent, and has no debts in taxes and fees, other mandatory payments provided for by the legislation of the Russian Federation.

(Clause 2.2 introduced by Federal Law of 03.07.2016 N 287-FZ)

3. Non-profit organizations can be created in the form of public or religious organizations (associations), communities of indigenous peoples of the Russian Federation, Cossack societies, non-profit partnerships, institutions, autonomous non-profit organizations, social, charitable and other foundations, associations and unions, as well as in others forms provided for by federal laws.

(as amended by Federal Laws of 01.12.2007 N 300-FZ, of 03.06.2009 N 107-FZ)

(see text in previous)

4. Under a foreign non-profit non-governmental organization in the present Federal law means an organization that does not have profit making as the main goal of its activities and does not distribute the received profit between the participants, created outside the territory of the Russian Federation in accordance with the legislation of a foreign state, the founders (participants) of which are not state bodies.

(Clause 4 was introduced by the Federal Law of 10.01.2006 N 18-FZ)

5. A foreign non-profit non-governmental organization carries out its activities on the territory of the Russian Federation through its structural divisions - departments, branches and representative offices.

A structural unit - a branch of a foreign non-profit non-governmental organization is recognized as a form of a non-profit organization and is subject to state registration in the manner provided for in Article 13.1 of this Federal Law.

Subdivisions - branches and representative offices of foreign non-profit non-governmental organizations acquire legal capacity in the territory of the Russian Federation from the date of entry into the register of branches and representative offices international organizations and foreign non-profit non-governmental organizations information on the relevant structural unit in the manner prescribed by Article 13.2 of this Federal Law.

(Clause 5 introduced by the Federal Law of 10.01.2006 N 18-FZ)

6. A non-profit organization performing the functions of a foreign agent in this Federal Law means a Russian non-profit organization that receives cash and other property from foreign states, their state bodies, international and foreign organizations, foreign citizens, stateless persons or persons authorized by them and (or) from Russian legal entities receiving funds and other property from these sources (except for open joint stock companies from state participation and their subsidiaries) (hereinafter referred to as foreign sources), and which participates, including in the interests of foreign sources, in political activities carried out on the territory of the Russian Federation.

A non-profit organization, with the exception of a political party, is recognized as participating in political activities carried out on the territory of the Russian Federation, if, regardless of the goals and objectives specified in its constituent documents, it carries out activities in the field of state building, protection of the foundations of the constitutional system of the Russian Federation, the federal structure of the Russian Federation, protection of sovereignty and ensuring the territorial integrity of the Russian Federation, ensuring the rule of law, law and order, state and public security, national defense, foreign policy, socio-economic and national development Of the Russian Federation, the development of the political system, the activities of state bodies, local self-government bodies, legislative regulation of human and civil rights and freedoms in order to influence the development and implementation of state policy, the formation of state bodies, local self-government bodies, their decisions and actions.

This activity is carried out in the following forms:

participation in the organization and conduct of public events in the form of meetings, rallies, demonstrations, processions or pickets or in various combinations of these forms, organization and conduct of public debates, discussions, speeches;

participation in activities aimed at obtaining a certain result in elections, referendums, in the observation of elections, referendums, the formation of election commissions, referendum commissions, in the activities of political parties;

public appeals to state bodies, local authorities, their officials, as well as other actions affecting the activities of these bodies, including those aimed at adopting, changing, repealing laws or other regulatory legal acts;

distribution, including using modern information technologies, opinions on the decisions taken by state bodies and their policies;

the formation of socio-political views and beliefs, including by conducting public opinion polls and publishing their results or conducting other sociological research;

involvement of citizens, including minors, in these activities;

financing of these activities.

Political activity does not include activities in the field of science, culture, art, health care, prevention and protection of the health of citizens, social service, social support and protection of citizens, protection of motherhood and childhood, social support for people with disabilities, propaganda healthy way life, physical education and sports, protection of flora and fauna, charitable activities.

And the organizers of a non-profit organization need to understand how profits can be distributed. After all, the profit of a non-profit organization can come from different sources... Its simple extraction as a result of entrepreneurial activity and then division between the participants is unacceptable. We will tell you more about this in this article.

Let's start with how the NPO's profit is formed. Its sources can be the following:

Income from founders (one-time and permanent).
and contributions from third parties.
Profit from the sale of goods and the provision of services to the public.
Income that comes from stocks, bank deposits and securities.
Profit from the lease of real estate by NPOs.
Other income not prohibited by Russian law.

Regardless of what form of profit-making NPOs take place, under Art. 24 ФЗ № 7, these finances can be used only for the purposes set by this organization. Usually these are public and socially significant tasks.

More about sources

The main source of profit for NPOs is. The owner can take over the financing of the organization himself. Voluntary contributions for the needs of the enterprise are made by the participants themselves. As for the amount of contributions, it is prescribed in the constituent documents or appointed by the controlling state authorities. It is also possible to set the amount of the contribution to the owner himself. Such contributions are called regular. In addition, there are one-time contributions that come from the founders and are targeted.

Another form of profit is donations. They can come from any person, even those who have nothing to do with the NPO. But there is a nuance. The fact is that if donations come in financial form, then the organization is obliged to spend at least eighty percent of them for charitable purposes. A period of one year is allocated for this. Donations can be spent for other purposes if it is prescribed by the charitable program from which the funds were received.

If donations come in financial form, then at least eighty percent of them the organization is obliged to spend on charity.

A special section is made up of the profit received from the NPO's business activities. It includes:

Money received for renting out premises.
Interest from bank deposits and dividends from shares.
Finances from the sale.
Money for placing advertisements on property owned by the NGO.

Finally

Nonprofit organizations of any form can profit in a variety of ways. They can even practice, although they are created for completely different purposes. Another thing is that this profit must either remain within the organization, or be used to fulfill the task for which the NPO was created. Profit sharing between participants or workers of the organization is unacceptable.

PAGE 6

L. 5 TAX ON INCOME OF NON-PROFIT ORGANIZATIONS

2. Classification of NPO income

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.

First, it can 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 of some NPOs switching to special tax regimes.

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

Registered as a legal entity;

Did not switch to 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:

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

Realization of the currency received as earmarked income;

Realization of fixed assets on a reimbursable basis;

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

2. upon receipt of non-operating income.

2. Classification of NPO income

In determining taxable profit, income includes:

1.income from the sale of goods

2. non-operating income.

Revenue from the sale of goods is recognized as revenue 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 income that does not relate to income from sales, for example: from equity participation in other organizations, income of previous years, amounts of recovered reserves, etc.

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

Targeted receipts (excluding excisable goods);
Property received within the framework of targeted financing;
Property received free of charge;
Income from entrepreneurial activities of non-profit organizations.

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

Of great importance for the activities of NPOs are the articles permitting the withdrawal from the tax base for income tax the funds received by NPOs both for the formation and use of endowment capital, this significantly expands the income sources of NPOs necessary for the effective fulfillment of the goals of statutory activities.

Income from entrepreneurial activity is allowed not to be included in the tax base for a very limited number of organizations. Of these, the most numerous group is made up of religious organizations, the rest of the deductions from the tax base indicate specific taxpayers: a development bank - a state corporation, an insurer for compulsory pension insurance, non-profit organizations that service the housing stock.

3. Determination of NPO expenses

Any expenses are recognized as expenses provided that they are incurred for the implementation of activities aimed at generating income.

Expenses, depending on their nature, as well as the conditions of implementation and directions of the taxpayer's activities, are divided into expenses associated with 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.

Production and distribution costsare subdivided into the following elements:

Material costs;

Labor costs;

Amounts of accrued depreciation;

Other expenses.

Non-operating expenses include:

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

Negative exchange rate 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;

Costs and Arbitration Fees;

Other expenses.

Production and distribution costs.

Material costs are the following costs of the taxpayer:

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

For the purchase of tools, devices, inventory used on technological goals;

For the purchase of works and services of a production nature;

Related to the maintenance and use of fixed assets.

The main labor costs include:

The amounts charged at tariff rates official salaries, piece rates;

Accrual of incentive and compensatory character;

Surcharges, surcharges and payments;

The amount of payments by employers under compulsory insurance contracts;

Other types of expenses.

Amounts of accrued depreciation. For tax purposes, depreciable property is income tax, property, 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 repaid through 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 the 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 a taxpayer incurs a loss in this reporting period, the tax base is recognized as zero.

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

The following tax rates apply to the tax base based on income received in the form of dividends:

0% - on income received 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;
9% - on income received in the form of dividends from Russian and foreign organizations by Russian organizations not mentioned above.

To the tax base determined for transactions with separate types debt obligations, the following tax rates apply:

1.15% - on income in the form of interest on state and municipal securities, the condition of the release 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% - on income in the form of interest on state and municipal bonds issued before January 20, 1997 inclusive.

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

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

Non-profit organizations or non-profit organizations - this is how society calls this type of activity. An NPO can hardly be called a direct business, but it is definitely possible to make money against this background. Generally speaking, the business itself rests on the enthusiasm of intermediaries, investors and the very group of people who created such an organization.

The very essence of the creation of an NPO lies in the ability to defend their interests from a legal entity, having enlisted the support specific organization to achieve the goal. Additionally, non-profit organizations are created in order to attract the attention of “third parties”. A striking example of this is Ford, as one of the forms of NPO. Third party money is taken for its existence. But, it is not always possible to work exclusively on a voluntary basis.

Where does the money come from and how to make a profit?

The form became clear. Now it remains a little to figure out where the income from non-profit organizations can come from. Again, we will give vivid examples - the church, religious organization, institution, partnership, party and so on.

In fact, there are a lot of forms of NGOs, they are spelled out in the legislation and every penny of profit is obliged to go for the benefit of the organization itself. But, all income is not taxed. If a grandmother goes to church and carries part of her pension for the construction of the church itself and assistance, for maintenance, then the state has no right to take taxes from this part of the income.

You can also give an example of how a fund created for the benefit of the ban on the demolition of a historically important building, with the help of donations and support from the outside, achieves its goal, but at the same time earns about $ 45 thousand. So without taxes, on donations alone.

Such an industry can be a gold mine opinion. This is partly true. Speaking from legal personthen NPOs require constant funding and there are several forms permitted by the state:

1. Donations and contributions on a voluntary basis;
2. Entrepreneurial activity;
3. Receipt from the founders of the organization;
4. Income from equity participants in the organization.
Also, assistance for NGOs can be in the form of refusal to pay for the operation of the premises or the provision of property for use.

More about finance.

The created non-profit organizations can use their funds only with the general agreement of the association. At the same time, an estimate of income can be created and even there is an independent balance sheet.

The estimate can display financial plan organizations. Such a plan is divided into quarters and even a whole year. It is here that the income and expenditure of funds, as well as their movement, are recorded. In this case, the funds received must correspond to the target costs. At the same time, such a principle of distribution of funds does not oblige to spend all income in the first year of its existence, but can stretch over several years.

In any case, investing money in a specific purpose will allow in the future to get a good profit for everyone for all NPO participants. But, even for this type of activity, a so-called business plan is needed to create.

Documentary part.

For creatingNGOs such a package of documents is required:

1. First of all, an application is created from a legal entity. The review period is 3 months;
2. Payment of the state fee - from $ 50 to $ 200, depending on the selected type of NPO;
3. Protocol of the founding decision of the NPO;
4. Charter, founding documents;
5. Details of the NCO;
6. Documents for the right to own premises, equipment (lease agreement, purchase receipts).
The paperwork stage can be costly and costs owners around $ 250.

Premises.

The creation of a non-profit organization needs to rent premises. To do this, they often rent an apartment, an office in a business center or a separate building. The building itself should be with all communications for the convenience of the employees themselves. These are generally accepted communications: electricity, gas, water, heating.

For work, for example, a fund is enough and 40 square meters. And if the purpose of the organization is to receive charity for refugees or poor families, then the area should be many times larger. Since a large number of visitors can come there every day. The interior of the room can be modest, classic, without excess. If you have to pay for the rent, then it will cost about $ 150-300.

Equipment.

The room must be provided for work. To do this, you need to buy the following equipment:

1. Computers - about $ 700;
2. Phones - $ 200;
3. MFP or scanner, printer, copier - 400 $;
4. Boards - $ 80;
5. Equipment for presentations - $ 130.
You also need office furniture: tables, chairs, sofas, wardrobes, shelves, possibly a safe, office chairs, interior items. As discussed above, furniture can be purchased or donated to an NGO. But, nevertheless, it is worth providing $ 2 thousand for this aspect.

Workers.

Even NPOs require hiring staff. Usually, the role is played by office workers or administrators, marketers, accountants. The entire staff can number 5 people, and it can go up to hundreds, especially if your fund is really large, then you need enough workers.

Some people can work on a voluntary basis, but more than half will be employed and have a certain amount wages... The minimum that you will need to count on is $ 1.5 thousand.

If you again turn to the fund, then you should know about it maximum amount of people. The fact that you are collecting funds should be said on TV and radio with the indication of the requisites, indicated in magazines and newspapers, and described on the boards of your city. Volunteers usually help with this. They are ready to volunteer and ask those who have to address your problem. In addition, campaigning, meetings, meetings can be held as a type of attraction to your non-profit organization. It is worth preparing at least $ 300 for advertising.

List of costs.

CreatureNGOs forces you to invest in four main areas:

1. Paperwork - $ 250;
2. Premises - $ 150-300;
3. Equipment - $ 2 thousand;
4. Personnel - $ 1.5 thousand;
5. Advertising - 300.

Opening an NPO entails an investment of at least $ 4,000. The calculation was carried out on the example of the organization of the fund.

How about profit?

Coming back to creating a fund, the profit can be really big. It can represent thousands of dollars a month that can go towards the construction or renovation of a selected facility. For example, on average, one fund receives about $ 5-8 thousand per month. But investors can be both physical and legal entities, regardless of activity and status.

Development.

Even this industry can develop. You can create a large fund with many branches throughout the country, the main thing is that the created goal or problem is really relevant. Also, referring to the western side of the world, in Europe and the United States, NPOs have been working and developing for several years, which, according to the law, have the opportunity to give only 35% of their own income to the needs of the organization itself, and the rest can be safely called income. Perhaps, soon in our country they will pay more attention to this aspect and offer a similar opportunity.