What document regulates the procedure for spending membership fees in non-profit organizations? commercial organization?

Members of a non-profit organization pay share contributions in cash and property. For a complete list of expenses covered by membership fees, read the article.

Question: A garage and construction cooperative, registered under Russian law, is a non-profit organization and does not have the goal of making a profit. The subject and purpose of creating a cooperative: meeting the needs of citizens for garages through their construction at the expense of members of the cooperative, as well as for the subsequent operation of the garages. Based on clause 3.2 of the charter, members of the cooperative can pay share contributions in cash and property. Based on clause 4.2 of the Charter, the mutual fund of the cooperative is formed from the shares (shares) of the members of the cooperative and is used by the cooperative to carry out activities provided for by the charter. Membership fees are paid monthly and are used for expenses for current activities. Membership fees can be paid in advance. It operates on a simplified taxation system (single income tax). Which of the following expenses can be covered by paid GSK membership fees without transferring a single tax? - wages, contributions from the salary of the chairman and accountant of the cooperative, - payment of rent for land under garage boxes, - payment for bank services, - registration of ownership of garages in Goskomregister - payment for the services of a cadastral engineer - utilities: electricity, water, sewerage? In which document can you find a complete list of expenses covered by membership fees?

Answer: The document that regulates the procedure for spending targeted funds is the estimate of income and expenses of a non-profit organization. It is here that the organization determines the list of expenses incurred from earmarked funds and aimed at carrying out its statutory activities.

Rationale

How to create an estimate of income and expenses for a non-profit organization

To plan income and expenses in a non-profit organization (hereinafter referred to as NPO), a financial plan is drawn up. Accountants also call such a document an estimate of income and expenses, or a budget.

You will learn from this recommendation how to draw up an estimate, whether there are any requirements for its form and content, who approves it, and in what cases the estimate can be changed.

How to draw up and approve an estimate

What are the requirements for preparing an estimate for a non-profit organization (NPO)

The estimate of income and expenses can be drawn up in free form. Each NPO decides for itself what to include in the document, based on its specialization and needs. There are no strict requirements for preparing budget estimates anywhere in the legislation.

The estimate consists of income and expense parts. The revenue side reflects expected revenues for the coming year. And in expenses - planned costs.

The estimate can be very detailed, or it can be enlarged. That is, it can show each expense item, or you can give indicators only for groups. Calculations on the basis of which the estimate was drawn up may be included as annexures, but not necessarily. The estimate can be drawn up for the organization as a whole. Or you can also go to a specific event.*

For what period should an estimate be made for a non-profit organization (NPO)

You can develop an estimate for the year, broken down by quarters and months. Or you don’t have to do a breakdown - just give the planned indicators for each article for the year. The estimate may even be for several years in advance, broken down by year.

Who approves the estimate of a non-profit organization (NPO)

The estimate is approved by the highest management body of the NPO. This can also be done by a permanent collegial elected body of an NPO, if such a right is given to it by the organization’s charter (clause 3 of Article 29 of the Law of January 12, 1996 No. 7-FZ). Who exactly approves the estimate depends on the form of creation of the NPO. See the table below for all options.

When can you change the estimate?

Is it possible to change the approved budget of a non-profit organization (NPO) during the year?

As a rule, NPOs adhere to the amount of expenses approved by the budget. But if you see that current costs do not fit into the planned ones, then it is better to change the estimate.

The estimate can be changed as many times as the management of the non-profit organization deems necessary. The closer the actual indicators are to the figures in the budget items, the better the level of financial planning. This means there is less risk of accusations of misuse of funds by tax authorities.*

The amended estimate is approved by the same NPO management bodies that approved its original version. For example, in public organization it does general meeting its participants. And the decision itself is recorded in the minutes of the general meeting.

Example of an estimate for a non-profit organization (NPO)

Each NPO, based on its specific activities, draws up the form and content of the estimate individually for itself. We offer two universal cost estimate options - option 1 and option 2. The first is suitable for organizations without structural divisions, with a small number of employees and without individual projects. The second is, on the contrary, for organizations with a management apparatus and various projects.

2.2.2. Using account 86 “Targeted financing”

Currently, account 86 “Targeted financing” is used to summarize information on target income and expenses.

On credit, accounts 86 reflect entry and membership fees from founders and participants, voluntary contributions and donations from individuals and organizations, as well as all other targeted funds received to finance the statutory activities of the organization.

The following entries are used:

D-t accounts 51 “Current account” (50 “Cash”, 52 “Currency account”) - Account set 76 “Settlements with various debtors and creditors”,

Account number 76 - Account number 86.

When receiving property that is not cash, the following is recorded in the accounting records of a non-profit organization:

D-t account 08 “Capital investments” (10 “Materials”, 41 “Goods”) - D-t account 76 “Settlements with various debtors and creditors”,

Kit 76 - Kit 86.

Note!

Since non-profit organizations maintain accrual accounting, they must reflect not only the funds received, but also accrue them on the planned date of receipt (according to the donation agreement, membership policy or other document). For example, if non-commercial partnership on the basis of the membership regulations, membership fees were to be received on the 1st day of any month, then the accountant had to accrue them in the accounting records, regardless of whether the money was received or not.

That is, on the date of expected receipt of funds it was necessary to make the following entry:

Account number 76 - Account number 86.

And only when you receive money:

Account number 51 - Account number 76.

Sub-accounts are opened to account 86 based on the specifics of the organization’s core activities and the peculiarities of document flow.

Since the activities of a non-profit organization are based on an estimate, the methodology for accounting for target funds is reflected based on its structure: taking into account the items of income and expenses.

For example, the following levels of subaccounts are opened for account 86:

first: by type of financing (income part of the budget, for example, donations, entrance membership fees, regular membership fees);

second: by sources of funding (revenue part of the estimate, donors, members of NPOs, etc. are indicated);

third: by type of targeted projects and programs (expenditure part of the estimate);

fourth: by item of expenditure:
1 - wages and social contributions,
2 - rental of premises for a targeted event,
3 - transportation costs,
4 - purchase of equipment by target project,
5 - repair of equipment of the target project,
6 - administrative expenses, etc.

Moreover, analytics on types and sources of financing may not necessarily be carried out on account 86. It is enough to show it on account 76 “Settlements with various debtors and creditors.” It is also possible to duplicate some information on both accounts.

Similarly, in the case where analytics by types of programs and expense items is reflected on account 20, it can be omitted or duplicated on account 86.

The selected accounting options must be fixed in the accounting policies of the non-profit organization.*

Example 2.1

The charitable foundation is implementing a targeted project aimed at assisting orphanages, “Help the Children!” To finance expenses, the fund receives donations from the Russian commercial organization OJSC Selmash Plant and foreign fund Country (see estimate).

Estimate of revenues and expenses for the target project “Help the Children”

The accountant reflected these transactions as follows (fragment of records):

The accountant recorded other project expenses in the accounts. accounting the same way.

Alexander Sorokin answers,

Deputy Head of the Operational Control Department of the Federal Tax Service of Russia

“Cash payment systems should be used only in cases where the seller provides the buyer, including its employees, with a deferment or installment plan for payment for its goods, work, and services. It is these cases, according to the Federal Tax Service, that relate to the provision and repayment of a loan to pay for goods, work, and services. If an organization issues a cash loan, receives a repayment of such a loan, or itself receives and repays a loan, do not use the cash register. When exactly you need to punch a check, look at

A non-profit organization must have an independent balance sheet or budget.

In the course of implementing targeted programs in a non-profit organization, an estimate of income and expenses is drawn up. This is the main document on the basis of which a non-profit organization operates.

Estimate for a non-profit organization – a documented plan for receipts and expenditures of material and Money organizations. The estimate regulates the activities of a non-profit organization. It is the main document defining the financial and economic activities of the organization.

When drawing up estimates, it is necessary to proceed from the fact that funds received for specific purposes should be spent only for these purposes. Changing expense items is possible only with written consent from the donor. A nonprofit organization's target revenues must be equal to its target expenses. Otherwise, funds spent for other purposes are subject to withdrawal to the federal budget.

The estimate reflects the expected volume, target direction and temporary distribution of income and expenses. It can be compiled for any period (month, quarter, year (often), etc.).

There is no unified form of income and expense estimates (with the exception of budgetary institutions, for them line ministries and departments approve the necessary estimates). This is because non-profit organizations can have extremely wide range functions the financing of which is difficult to formalize. Therefore, the form of the estimate, the composition and structure of indicators, as well as the system for grouping and detailing data for convenience and taking into account the specifics of a particular non-profit organization are developed by the organization itself based on the assigned tasks. An example of the form of estimates of income and expenses is given below (Table 2.1).

Table 2.1

Estimate of income and expenses (example)

I approve

(name of the highest management body of the NPO)

“___” _______________200__g.

Estimate of income and expenses

____________________________________

(name of NPO)

Head of the organization _______________________________ “___” ____________200__

Chief Accountant _______________________________ “___” ____________200__g.

(signature) (signature decryption)

The financial plan (estimate) is approved by the highest management body of the non-profit organization. It is advisable to draw up a separate estimate for each target program. In each of the programs, it is advisable to provide a separate item for administrative expenses. At the end of the reporting period, it is recommended to draw up a report on the execution of the estimate and approve it by the same body as the estimate.

A non-profit organization can coordinate its budgets only with sponsors, donors and grantors, as well as founders (members, participants). Let us emphasize that government bodies, including tax authorities, do not have the right to interfere in the activities of a non-profit organization and make adjustments to the direction of spending the funds of a non-profit organization if such use is of a targeted nature and corresponds to the statutory goals of the organization.

If necessary, a non-profit organization may revise its estimates, observing the necessary formalities. It should be remembered that it is not allowed to use funds from one target program for another without the written consent of the donor. The exception is the case when funds are transferred with the wording “for the statutory purposes of the organization.”

The only restriction regarding the expenditure of funds is that the wage fund for the administrative and managerial staff of a charitable organization should not exceed 20% of the financial resources spent by the organization for the financial year. At the same time, the limit specified in the Law does not apply to the remuneration of persons participating in the implementation of charitable programs.

Estimates are usually used when filling out a Report on the intended use of funds received and a Report on the intended use of property (including funds), works, services received within the framework of charitable activities, targeted revenues, targeted financing.

The financial result of a company’s activities is usually assessed using Form 2 “Profit and Loss Statement”. However, there is another report, which, in particular, is widely used in management accounting - the estimate of income and expenses of an enterprise.

Determination of income and expense estimates

In accounting, there is a key concept of combining income and expenses - in a period, the cost price (expenses for the production of goods or services) that relates to sold rather than manufactured products can be written off. However, all period expenses incurred in the reporting period, regardless of whether they relate to the implementation of a given period or not, form the cost estimate (also called the cost estimate) for that period. The income part of the estimate is a list of all income received during the period.

Areas of application of the estimate

Wide area applications of income and expense estimates are budgeting and reporting of non-profit institutions. Since these enterprises do not calculate the planned cost (due to the complexity of the calculations and the lack of strict necessity), the annual budget and reporting of these institutions is an estimate of income and expenses. In this case, the estimate serves as a tool for controlling cash expenditures. This is regulated by relevant legislation and is explained by the fact that a significant number non-profit organizations receives government funding.

Regulatory documents regulating the preparation and approval of estimates of non-profit institutions are:

• Order of the Ministry of Finance of Russia dated November 20, 2007 No. 112n “On General requirements for the procedure for drawing up, approving and maintaining budget estimates of government institutions”;
• Order of the Ministry of Finance of Russia dated September 30, 2016 No. 168n “On amendments to General requirements to the procedure for drawing up, approving and maintaining budget estimate government institution, approved by order of the Ministry of Finance Russian Federation dated November 20, 2007 No. 112n.”

Non-profit organizations include:

• educational, cultural and medical public and private institutions;
• HOAs, housing construction and consumer cooperatives;
• organizations for the protection of citizens' rights;
• local and government controlled;
• charities and organizations;
• religious associations;
• divisions of the Ministry of Defense, the Ministry of Emergency Situations and the Ministry of Internal Affairs.

Cost estimates are also often used to analyze the performance of individual divisions of an enterprise, for which it is incorrect to generate a profit and loss statement and which do not have their own income, although they directly or indirectly participate in generating the profit of the entire enterprise. This allows management to assess the efficiency of spending funds by each individual department.

When conducting events, a cost approach is also often used. In this case, the estimate reflects all income and expenses from the event.

The scope of application of estimates is also the planning of projects of both an investment nature, the costs of which will be capitalized in the future and will be included in the asset balance sheet of the enterprise, and projects to create a product or service for buyers and customers.

Composition of income and expense estimates

This document includes an expenditure section and a revenue section, detailed in the context of the corresponding cost and income items. When using estimates in management accounting, the list of these items is most often unified in order to be able to compare estimates among themselves, as well as from period to period.

Examples of cost items are:

• Salary
• Fare
• Depreciation
• Rental of buildings and structures
• Repair, etc.

The estimate also indicates the source of financing for certain expenses, as well as a breakdown by quarter or month.

Expenses should always be planned! It is for this purpose that estimates are drawn up, which reflect preliminary cost items.

Without this document, which may be adjusted more than once, it is impossible to properly organize expenses.

What is this document for?

First of all, the estimate is a preliminary calculation of the costs that are necessary to carry out any event.

Even a simple business meeting is incomplete without this! And it is right:

• estimate allows you to provide all expenses;
• with her help are deducted those costs that you can do without;
• she helps identify reasons for deviations in expenses incurred based on the results of the event.

IN general view An estimate is a document that lists the types of expenses, indicates their monetary value item by item, and displays the total cost of expenses. In addition, the estimate additionally provides information about the nature and volume of work required.

Any strict unified form There is no budget for making an estimate.

Therefore, enterprises develop this form themselves, relying on the federal law “On Accounting” No. 402-FZ and guided by its requirements for the details of primary documents. But this need not be done, since an estimate is not an estimate - it is only a cost plan that must be approved by order of the enterprise. Therefore, it can be presented in any form. It is the primary documents that will serve as confirmation of the expenses themselves according to the estimate -, etc.

However, the estimate itself serves as an indirect confirmation of expenses - their target orientation. To do this, when drawing up an estimate document in its title the event is indicated, with which the transferred expenses are associated. For example, “Estimate for servicing negotiations on the supply of goods.” This linking helps to correctly classify costs and attribute them to accounting accounts, and accept them for purposes tax accounting.

In what cases is it compiled?

Estimate always compiled and in any enterprise, regardless of legal form and form of ownership, as well as the type of its activity:

• for any types of events that the enterprise plans to organize for its own non-production needs (for example, a corporate holiday) and for production needs (for example, a business meeting to conclude an agreement);
• for any types of work or services that the enterprise intends to perform in relation to its consumer.

In the second case estimate document bears official confirmation:

• volume and types of work that are implemented under the contract;
• finished product or other final result;
• the time it takes to achieve the final result.

When preparing an estimate for an event, its purpose is to list future expenses and indicate the reason for their occurrence. Those. what is the payment for?

For example, for the participation of an interpreter in negotiations, banquet services, delivery of guests to the meeting place, etc. But very often this type of estimate contains the line “Source of payment,” which indicates the source of financing for the event.

Usually, necessity this arises:

• when the event is held by several companies at once and the estimate indicates the amount of expenses that each of them agrees to pay;
• if the event is organized by the city, and its payment is made from various sources - sponsors, which can even be a private person;
• if, on the contrary, the event is held by a company, but the source of funding is the state, regional or municipal budget, etc.

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Compilation rules

The estimate is prepared by person or persons, which are appointed for this purpose by order of the enterprise. As a rule, those who are responsible for organizing and conducting the event are appointed in this capacity. And as soon as this order published, they begin to compile the estimate itself.

The composition of expenses included in the estimate may be regulated in individual cases. For example, very often entertainment expenses are indicated by name and recorded in. But basically the list of expenses depends on the nature of the event and is usually changed several times before being finally approved.

As for the sources of income, if they need to be indicated, they usually appear after drawing up the cost estimate, which is approved by all investor participants.

The most difficult thing in drawing up an estimate is cost estimate. That is why, after the main types of expenses are identified, optimal options implementation of these costs.

For example, for banquet services the following are provided:

• renting a hall and organizing lunch there using restaurant services;
• renting a room directly in a restaurant;
• use of the enterprise hall with the involvement of catering services from the restaurant (i.e., traveling to the customer).

In the first two cases, organizing a banquet will require transportation, and this is another expense item. And in the case of catering services, all delivery to the destination is carried out at the expense of the restaurant.

To decide which option is best, they call all the good restaurants in the city and transport companies and compare the cost of their services, choosing the most advantageous offer. This is how other cost items are determined. Therefore, usually drawing up an estimate takes more than one day or even one week.

Once the estimate is ready, it submitted for approval the director of the company or the person in charge of the company's finances. And after him - to the top management. To finalize the estimate, it is often accompanied by a comparative report for each expense item. This report clearly shows why this particular option and this amount of costs were chosen.

After reviewing the estimate, it is either approved by order or sent for revision with comments.

Upon approval of the estimate the order appoints persons who are entrusted with the functions of performing specific types of work provided for in the estimate. For example, in the text of the order it may look like this: “Assign V.V. Ivanova. responsible for organizing banquet services.” In addition, the order must indicate from which sources the financing of this or that part of the estimate comes.

What costs are included in the event budget?

Conventionally, all estimated costs can be divided into two parts:

1. basic – these are the expenses that are associated with the direct organization and conduct of the event:
   • renting a room or territory for the event itself and for banquet services;
   • transportation costs – for delivering guests to their destination and back, equipment, industrial designs, etc.
   • banquet service itself (coffee breaks, business lunch, breakfasts, treats for spectators, etc.);
   • Internet, electricity and communications - these costs may not be included in the rental;
   • salary own employees and non-staff personnel participating in the event or helping to organize and conduct it;
   • design of a room or area for receiving guests;
   • awards, bonuses or other rewards;
   • printing production - business cards, programs, invitations, etc.;
   • loading and unloading operations;
   • consumables - stationery, etc.
2. overheads – these are costs that are associated with the event, but which could have been avoided. For example, souvenirs, flowers, etc.

The composition of all these costs depends on the nature of the event and its scale. In addition, a certain percentage for unforeseen expenses must be added to any estimate so as not to fall behind the plan. Its size is also individual.

Compilation methods

Index method– the calculation uses standard indicators that are adjusted to the current price index. This method can be used provided that there are accurate standard costs. As a rule, they are provided for construction purposes.

Analog method– when prices are taken from estimates for similar events. But this method is approximate, which means there is a risk of not meeting the estimate.

Resource method is based on planning expenses based on the real cost of each type of expense and the subsequent summation of the estimates obtained. It is this method that is used most often: it gives accurate and up-to-date information about the total cost of the event.

When compiling budgets for sporting events it is important to indicate:

• type of competition;
• date and place of its holding;
• accommodation of participants in a hotel;
• rental of sports equipment;
• medical care during the competition.

When planning expenses for a festive event(any) in the estimate reflect:

• the cost of gifts and meals - for this the number of guests by invitation must be known;
• cost of the concert - services of invited artists, rental of equipment and venue, etc.
• event security;
• festive decoration.

When preparing an estimate with entertainment expenses it is important to indicate:

• accommodation of business partners if they are from out of town;
• technical support of the meeting room;
• business lunch;
• copying and translation services.

In general, any estimate at commercial enterprise , as a document, consists of:

U budgetary organizations everything is more complicated - they can spend funds only on those areas that are provided for in Article 70 of the Budget Code of the Russian Federation. Those. for remuneration of budgetary employees, for their business trips, payment for goods and services for government needs, for taxes and fees, and compensation for damage caused by a budgetary institution in the course of its activities. The estimates reflect only these expenses per financial year! In addition, the estimate itself is drawn up according to the rules and in the form approved by the Ministry of Finance of the Russian Federation in its Order No. 112n dated November 20, 2007.

Performance report

This report is required to identify deviations from the planned level of expenses and their reasons, and for transferring to the accounting department all documents confirming expenses for the purpose of their further acceptance for accounting.

What a cost estimate is and how to draw it up correctly is described in the following video:

In practice, many questions arise regarding the cost structure of a non-profit organization (hereinafter referred to as NPO) and the procedure for drawing up estimates. Can indirect expenses be increased to reduce taxable income? Are there standard budget forms for NPOs? Let's consider these and other questions using the example of an educational NPO.

The specifics of NPO activities can be very diverse. The status of NPOs is determined by Federal Law No. 7-FZ of January 12, 1996 “On Non-Profit Organizations” (hereinafter referred to as Law No. 7-FZ). The main difference between NPOs and others legal entities is that making a profit is not its main goal of activity, and the profit received is not distributed among the participants, but is directed towards the implementation of the main goals of such an organization (clause 1 of Article 2 of Law No. 7-FZ).

In other words, the activities of NPOs (regardless of the form created) do not involve making a profit as the main goal.

General requirements for estimates

The main document defining the financial and economic activities of NPOs is the estimate.

Let us immediately note that any standard forms There are no estimates, and there are also no regulations regulating the completion of estimates. Therefore, when drawing up estimates, you need to be guided by the specifics of the activities of NPOs.

Thus, NPOs can generate general estimates, as well as detailed estimates for individual projects that are financed from targeted sources.

When drawing up estimates, it is necessary to proceed from the fact that funds received for specific purposes should be spent only for these purposes.

The estimate reflects not the actual, but the expected volume, target direction and temporary distribution of income and expenses.

Estimated income and expenses of an educational NPO

The estimate of income and expenses of an educational non-profit organization is a documented plan for the receipt and expenditure of funds of such an organization.

Estimates can be drawn up for an educational NGO as a whole for a certain period (month, quarter, year, several years, etc.), or for a separate program (training project, area of ​​activity), or for a specific event, or for a separate article. expenses (for example, administrative expenses, entertainment expenses, travel expenses).

As already mentioned, there is no unified form of income and expense estimates. The exception is educational budgetary institutions. For them, line ministries and departments approve the necessary estimates.

The estimate of income and expenses of non-profit organizations, first of all, is formed in the context of sources of revenue generation.

To differentiate between revenue and targeted financing, educational non-profits can use accounts 90 “Sales” and 86 “Targeted financing”.

Accounting for various receipts must be carried out on separate sub-accounts (the so-called sub-accounts of the 1st, 2nd and 3rd order, if accounting is carried out in the 1C program). The number of sub-accounts to be opened will depend on the number of training programs and events, forms of training, etc.

For example, taking into account the specifics of the activities of an educational NPO and the reporting forms provided to the Ministry of Education of Russia, as well as to track the implementation of estimates, we recommend introducing subaccounts under account 86 “Targeted financing” for intermediate operations and separate accounting of revenues (Table 1).

Such a chart of accounts should be fixed in the accounting policy for the purposes of accounting for educational non-profit organizations. Before moving on to the procedure for drawing up estimates, a few words about the features of tax accounting for non-profit organizations.

Features of tax accounting

NPOs can apply a general taxation system and a simplified taxation system. When using common system taxation, it is necessary to take into account a number of features determined by the nature of the institution’s activities.

Income tax benefit

According to Art. 246 of the Tax Code of the Russian Federation, non-profit organizations are recognized as payers of income tax on a general basis. At the same time, funds received by such organizations for the maintenance and conduct of statutory activities are not subject to income tax (clause 1, subclause 14, article 251 of the Tax Code of the Russian Federation). The taxpayer must ensure separate accounting of target funds and their use in accordance with the conditions of receipt. At the end of the tax period, the NPO submits to the tax authority a report on the intended use of the funds received (sheet 07 of the income tax return).

For example, income received by an educational NPO from the provision of paid educational services, is subject to income tax in the generally established manner (Article 249 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated June 24, 2010 No. 03-03-04/63, resolution of the Federal Antimonopoly Service of the Volga District dated December 12, 2013 No. A55-5909/2013, Determination of the Supreme Arbitration Court of the Russian Federation dated 04/09/2014 No. VAS-3384/14 refused to transfer the case to the Presidium of the Supreme Arbitration Court of the Russian Federation).

Note!

Educational institutions have the right to apply a 0 percent rate for income tax, subject to the conditions established by Art. 284.1 Tax Code of the Russian Federation. The application of a zero rate is possible only for the types of educational activities included in the List approved by Decree of the Government of the Russian Federation of November 10, 2011 No. 917.

VAT benefit

NPOs are VAT payers (with the exception of those organizations that apply special tax regimes). The objects of taxation are transactions involving the sale of goods, products, works and services (Article 146 of the Tax Code of the Russian Federation). At the same time, targeted funds received by NPOs (entrance and membership fees, donations and other funds) are not subject to VAT if their receipt is not related to the sale of goods, works, services (subclause 1, clause 1, article 146 of the Tax Code of the Russian Federation).

At the same time, benefits are provided for a number of NPOs.

For example, services provided by non-profit organizations for the implementation of general educational and (or) professional educational programs(main and (or) additional), programs vocational training specified in the license, or the educational process, as well as additional educational services corresponding to the level and focus of educational programs specified in the license, with the exception of consulting services, as well as services for leasing premises (subclause 14, clause 2, article 149 of the Tax Code RF, letter of the Federal Tax Service of Russia dated August 25, 2015 No. GD-3-3/3230@).

Note!

Transactions for the sale of additional educational services, including seminars, master classes and lectures, without issuing a document on education, are exempt from VAT if these services correspond to the level and focus of educational programs specified in the license (letter from the Ministry of Finance of Russia dated December 4, 2015 No. SD -4-3/21268@, dated 12/05/2012 No. 03-07-07/127, dated 11/01/2012 No. 03-07-07/112).

If the cost of notebooks, pens and food for students under the terms of the contract is included in the cost of seminars, VAT is not calculated for the provision of educational services (letter of the Ministry of Finance of Russia dated May 27, 2015 No. 03-07-11/30461).

Benefits for other taxes

Tax benefits in terms of other taxes at the federal level are not established for NPOs. However, such a right is given to the constituent entities of the Russian Federation.

The procedure for drawing up estimates

Now let's move directly to the question of how to make an estimate.

In order to draw up an estimate, you need to clearly understand the structure of income and expenses by item.

Other income of NPOs may include such income as income from the provision of assets for temporary use for a fee, from the sale of fixed assets and other property, etc.

In addition, the sources of formation of property of educational NPOs include:

Revenue from the sale of products, performance of work (for example, tuition fees received);

Dividends received;

Bank interest;

Founders' contributions;

Voluntary donations;

Other income.

When forming the selling price for educational services, it should be taken into account that the legislator left the determination of the amount of tuition fees at the discretion of the parties (Article 54 of the Federal Law of December 29, 2012 No. 273-FZ “On Education in the Russian Federation”).

To determine the amount of payment, educational NPOs must calculate all of their training-related expenses. The absence of an estimate of expenses, in case of early termination of the contract of educational services, will not allow the educational NPO to show the actual expenses incurred that are not subject to reimbursement (Appeal ruling of the St. Petersburg Court dated October 27, 2014 No. 33-17919/2014).

Is it possible to redistribute (increase) costs in the estimate from targeted funding to “regular” activities?

Direct costs, such as materials supplied for a specific event, the salary of a lecturer teaching a specific program, are allocated directly to the specific program.

When provided by an educational organization paid services or sale of goods, administrative expenses must be distributed, including between business activities and targeted projects.

The rules for the distribution of administrative expenses, called indirect costs in accounting (for example, office supplies, salaries of management personnel, taxes), are prescribed in the accounting policies of non-profit organizations.

If such a methodology is not included in the accounting policy, tax authorities may reasonably consider that the cost of educational services is overstated by the amount of expenses related to non-commercial activities.

A generalized list of direct and indirect expenses should also be fixed in the accounting policies of non-profit organizations. The procedure for classifying costs as direct and indirect costs is generally accepted. Direct costs can be attributed directly to the service provided.

Indirect costs can be distributed in proportion to the number of individuals studying or the general wage fund or income (funds for targeted receipts or revenue from the provision of other services according to constituent documents NPO).

In order to increase indirect costs that reduce the amount of income from ordinary activities (for example, revenue from the provision of paid additional education services, provision of property for rent), it is necessary to first make several calculation options based on possible cost distribution bases.

Let's look at an example of how indirect costs can be distributed among sources of financing at the planning stage of the expenditure portion of the estimate.

Let's say an NPO decides to distribute indirect costs in proportion to income from activities.

Generalized indicators of funds received are presented in table. 2.

Table 2. Revenue estimate (in thousand rubles))

Generalized indicators for spending funds are presented in table. 3.

Table 3. Cost estimate (in thousand rubles)

Based on the distribution coefficient, indirect costs can be attributed to a decrease in income, as shown in table. 4.

Table 4. Estimate of income and expenses in terms of paid training services (in thousand rubles)

Note that the base for the distribution of indirect costs in an educational non-profit organization can be chosen in proportion to another indicator, in addition to the one given in the example. For example, such an indicator could be the wage fund of key personnel. The amount of indirect costs that reduce income from a particular type of activity depends on the selected distribution base. Subsequently, actually produced general expenses distributed between types of activities based on the approved indicators of income and expense estimates. To evenly distribute these expenses by type of activity, you can develop additional (auxiliary) tables for the estimate of income and expenses with a breakdown of planned indicators by income and expenses quarterly (monthly).

Based on the results of the calculations, it is necessary to fix a method of distributing indirect costs that is beneficial for NPOs in the accounting policy.

The procedure for approving estimates of income and expenses

According to paragraph 3 of Art. 29 of Law No. 7-FZ, the exclusive competence of the highest management body of a non-profit organization includes the decision, in particular, of the following issues: determining the priority areas of activity of a non-profit organization, the principles of the formation and use of its property.

The financial plan (estimate) is approved by the highest management body of the NPO. Such an organization can coordinate its budgets only with sponsors, donors and grantors, as well as founders (members, participants).

In any case, government bodies (including the tax inspectorate) do not have the right to interfere in the activities of an NPO and make changes in the direction of spending funds of such an organization if their use is targeted and corresponds to the statutory goals of the NPO.

As already mentioned, the estimate is a plan for upcoming income and expenses. Accordingly, an estimate is not a dogma, but a changeable and adjustable tool for planning the activities of an educational NPO.

After the start of any educational program, new situations may arise in which it is necessary to clarify the costs planned in the estimate (in order to increase or redistribute costs).

If necessary, the NPO may revise its estimates, observing the necessary formalities. It is important to remember that it is not allowed to use funds from one target program for another without the written consent of the donor, grantmaker, etc. The exception is the case when the funds are transferred with the wording “for the statutory purposes of the organization.”

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