Most charitable foundations costs code 65.23 (Financial intermediation, not included in other groups), some NPOs may have the following codes as their main activity:
74.84 (provision of other services);
74.8 - provision various types services;
85.32 – Provision social services without accommodation;
Donations received with the purpose of payment for statutory activities can be perceived as non-operating income subject to taxes, since the OKVED code 65.23 does not imply charitable activities.
What are the tax and other risks if OKVED is incorrectly indicated?
Which correct OKVED should charities have?

Until January 1, 2015, the species classifier was in effect economic activity, products and services - OK 029-2001 (NACE Rev. 1). This classifier was put into effect on January 1, 2003 by Decree of the State Standard of the Russian Federation dated November 6, 2001 N 454-st and covers wide range tasks. Business entities use OK 029-2001 to resolve issues related to:
- with classification and coding of types of economic activities declared during registration;
- with the definition of the main and other types of economic activity actually carried out.

Tax authorities have repeatedly carried out explanatory events among business entities registered after 01/01/2004 about supplementing information with information about OKVED codes (see letters of the Federal Tax Service of the Russian Federation dated 07.11.2006 N ChD-6-25/1075@, dated 05.10.2006 N ShT -6-09/986@, dated 09/26/2005 N BE-6-09/795@). Subsequently, Federal Law No. 227-FZ dated July 27, 2010 amended paragraph 5 of Art. 5 of the Law on Registration, according to which, starting from 01/01/2011, business entities, including legal entities, are required to report this fact to the registration authority within three working days from the date of changing OKVED codes. Let us remind you that before this, information about OKVED codes was among the exceptions (information about changes in which the tax authority did not have to be notified).

In connection with the consolidation of this responsibility in legislative order organizations that have not promptly reported changes in OKVED codes to the registration authority currently bear administrative responsibility under clause 3 of Art. 14.25 Code of Administrative Offenses of the Russian Federation. Liability in the form of a warning or the imposition of an administrative fine on officials in the amount of 5,000 rubles. established for failure to submit, or untimely submission, or submission of false information about an economic entity to the body carrying out state registration.

I believe that, in fact, this is the only negative consequence of carrying out an activity for which the OKVED code was not reported to the tax office. There is no legislative prohibition on carrying out activities not covered by the declared OKVED codes: assigning an organization any code according to OKVED does not deprive it of the right to carry out other types of activities (see, for example, resolutions of the Federal Antimonopoly Service dated September 29, 2010 N A55-30696/2009 , dated November 11, 2008 N A55-1836/08).

The main thing for understanding the risks is to take into account the norms of civil law established in paragraph 1 of Art. 49 Civil Code of the Russian Federation:

Article 49. Legal capacity legal entity
1. A legal entity may have civil rights, corresponding to the goals of the activity provided for in its constituent documents, and bear the responsibilities associated with this activity.

In addition, Federal Law No. 99-FZ dated May 5, 2014, Article 50 of the Civil Code was supplemented by clause 6, which entered into force on September 1, 2014:

6. The rules of this Code do not apply to relations in the implementation of their main activities by non-profit organizations, as well as to other relations with their participation that are not related to the subject of civil legislation (Article 2), unless the law or charter commercial organization not otherwise provided.

Thus, civil legislation clearly limits the legal capacity of legal entities in general and non-profit organizations in particular, only and exclusively for the purposes of activity provided for in the law and constituent documents.

In accordance with Part 1 of Article 14 of the Federal Law of January 12, 1996 N 7-FZ
"About non-profit organizations":
"1. The constituent documents of non-profit organizations are:
charter approved by the founders (participants, property owner) for public organization(associations), foundation, non-profit partnership, autonomous non-profit organization, private or budgetary institution;
charter or in cases established by law, regulatory legal acts President Russian Federation or the Government of the Russian Federation, regulations approved by the relevant body exercising the functions and powers of the founder for a government institution;
the memorandum of association entered into by their members and the articles of association approved by them for the association or union.”

The certificate of assignment of OKVED codes does not apply to constituent documents non-profit organization, and, as such, cannot influence the determination of the appropriateness of the use of funds targeted financing statutory purposes. Because of this, tax risks in the case under consideration seem to be minimal.

Possible negative consequences of incorrectly defining OKVED include:

1) refusal state registration legal entity due to incorrect completion of the application. There are numerous arbitration cases related to challenging decisions to refuse state registration of legal entities due to the use of the outdated classifier OK 029-2007 (NACE Rev. 1.1), approved. Order of Rostekhregulirovaniya dated November 22, 2007 N 329-st. Due to the fact that there is no legislative prohibition on the possibility of using codes of types of economic activities specified in OKVED OK 029-2007 (NACE Rev. 1.1), when filling out an application for state registration of a legal entity , the courts recognized the decisions of the inspectorates to refuse state registration as illegal (decrees of the FAS SZO dated 09/06/2010 N A56-14732/2010, FAS MO dated 08/16/2010 N KG-A40/8894-10, FAS ZSO dated 07/08/2010 N A27- 25682/2009, FAS VSO dated 04/21/2010 N A33-16155/2009, dated 09/03/2009 N A19-3023/09, FAS UO dated 11/24/2009 N F09-9245/09-C4). Due to the fact that the refusal of state registration was carried out unlawfully, the registering authority compensated the applicant for losses in the form of expenses for paying the state fee and notary services on the basis of clause 2 of Art. 24 of the Law on Registration (resolution of the Federal Antimonopoly Service dated March 16, 2009 N A12-17199/2008, Federal Antimonopoly Service of the North-West Zone dated January 13, 2010 N A05-9328/2009).

2) Incorrect calculation of contributions to the Social Insurance Fund due to incorrect determination of OKVED codes. In this case, the OKVED code is necessary in order to fulfill obligations for social insurance against accidents at work and occupational diseases(hereinafter referred to as insurance against accidents and damages). An organization does not have the right to arbitrarily determine its type of economic activity for the purposes under consideration. By virtue of clause 3 of the Procedure for confirming the main type of economic activity of the insurer for compulsory social insurance against industrial accidents and occupational diseases - a legal entity, as well as types of economic activity of the insurer's divisions, which are independent classification units (approved by order of the Ministry of Health and social development RF dated January 31, 2006 N 55), to confirm the main type of economic activity, the policyholder annually, no later than April 15, submits documents of the established form containing the OKVED code(s) to the territorial body of the Fund at the place of its registration. In the case considered in the Resolution of the Federal Antimonopoly Service of North Kazakhstan dated May 27, 2010 N A32-38227/2009-5/817, the insurer incorrectly classified its activities according to the OKVED code and applied the incorrect tariff and professional risk class when calculating premiums for insurance against accidents and illnesses. As a result of these actions, arrears of insurance premiums to be paid arose. Since the activities actually carried out by the company did not comply with the OKVED code, the judicial body took the side of the FSS representatives.

On the issue of the relationship between determining the intended use of funds or qualifying them as a donation with the indication of the OKVED code, arbitration practice could not be found.

Regarding which OKVED code should be indicated for non-profit organizations, the following should be noted. Currently adopted and put into effect All-Russian classifier types of economic activities OK 029-2014 (NACE Rev. 2). The basis for its development was the Action Plan for the formation of a methodology for systematization and coding of information, as well as the improvement and updating of all-Russian classifiers, registers and information resources, approved by Deputy Chairman of the Government of the Russian Federation A.V. Dvorkovich on August 10, 2013 N 4760p-P10, and the Decree of the Government of the Russian Federation dated November 10, 2003 N 677 “On all-Russian classifiers of technical, economic and social information in the socio-economic field."

OK 029-2014 (NACE Rev. 2) was adopted and put into effect by Order Federal agency on technical regulation and metrology dated January 31, 2014 N 14-st with an effective date of February 1, 2014 with the right of early application in legal relations arising from January 1, 2014, with the establishment of a transition period until January 1, 2015. and the subsequent cancellation of the All-Russian Classifier of Types of Economic Activities (OKVED) OK 029-2001 (NACE Rev. 1), the All-Russian Classifier of Types of Economic Activities (OKVED) OK 029-2007 (NACE Rev. 1.1).

Unlike previous classifiers, OK 029-2014 (NACE Rev. 2) provides, among other things, the following groupings:

94
Activities of public organizations
This grouping includes:
- activities of organizations whose members’ interests are focused on ensuring the development and prosperity of these organizations
These organizations are usually organized on an elected basis of their members, but their activities can involve and benefit persons who are not members of these organizations.
The primary units of this organization are grouped into categories based on the objectives they serve, namely whether they serve the interests of employers, employees and the scientific community, see 94.1, the interests of employees, see 94.2, or promote religious, political, cultural, educational or entertainment ideas and activities, see 94.9

94.9
Activities of other public organizations
This grouping includes:
- activities of organizations (except for organizations of businessmen and entrepreneurs, professional organizations, trade unions) that represent the interests of their members

94.91
Activity religious organizations
This grouping includes:
- activities of religious organizations;
- activities of male and female monasteries
This group does not include:
- education provided by religious organizations, see 85;
- health activities of religious organizations, see 86;
- activities of religious organizations in the field of solutions social problems, see 87, 88

94.92
Activities of political organizations
This grouping includes:
- the activities of political organizations and organizations interacting with them, for example political associations youth
These organizations are mainly involved in shaping the opinions and conditions for decision-making bodies public administration by promoting members of their groups or sympathizers into the political apparatus of organizations, involving them in the dissemination of information, public relations, fundraising, etc.

94.99
Activities of other public organizations not included in other groups
This grouping includes:
- activities of organizations not directly associated with political parties that influence public opinion through education, political influence, fundraising, etc.;
- activities to form civil initiatives or protest movements;
- activities of environmental and environmental movements;
- activities of public support and education organizations;
- activities of organizations to protect and improve the situation social groups populations, such as ethnic groups and minorities;
- activities of patriotic associations, including associations of war veterans;
- activities of consumer associations;
- activities of the motorists association;
- activities of the association public relations, including dating clubs, etc.;
- activities of youth organizations, student associations, youth clubs and partnerships of interests, etc.;
- activities of cultural and entertainment organizations (except sports organizations), for example clubs for lovers of poetry, literature and book clubs, historical clubs, landscaping clubs, clubs for photography and film enthusiasts, music and art clubs, clubs for craftsmen and collectors, carnival clubs, etc.
This group also includes:
- distribution of gifts by member organizations or other organizations

Additionally, the following code can be used:

88.99
Providing other social services without providing accommodation, not included in other categories
This grouping includes:
- provision of social services, consultations, financial assistance
These services can be provided government services or private disaster relief organizations, as well as national and local organizations mutual assistance, specialists in: providing social assistance children and adolescents and guidance in their upbringing; adoption, activities to prevent abuse of children and other persons; counseling on home budgets, marriage and family issues, credits and loans; provision of social services at the municipal level; providing assistance to victims of natural disasters, refugees, migrants, etc., including providing them with a place for temporary residence or long-term housing; vocational rehabilitation for the unemployed, provided that the volume educational services limited; determining eligibility for social assistance, rent supplements (housing subsidies), or food stamps; preparation for a certain type of activity of persons with physical or mental disabilities, with limited training; fundraising or other charitable activities to provide assistance related to the provision of social services
This group does not include:
- financing and management of mandatory programs social security, see 84.30;
- provision of social services similar to those described in this group, with provision of accommodation, see 87.90

When drawing up, you must indicate OKVED, in accordance with which the company’s activities will be carried out. In addition, all legal entities must annually and without fail confirm their main type of activity. The topic of today's article is OKVED for non-profit organizations.

Let us remind you that new OKVED codes came into force on July 11, 2016, so be careful when choosing a code.

Why do you need OKVED, and how to choose it

Codes from the classifier are used not only to record statistics, but also to implement regulations that regulate the work of enterprises operating in a specific area.

Until recently, NPOs established their activities under code 91.33, which suited everyone without exception. However last changes legislation requires mandatory indication of the exact OKVED code that corresponds to the activities of the enterprise.

Every non-profit company has the right to carry out commercial activities with extraction, provided that the proceeds will be used to achieve its goals. Moreover, such activities must be prescribed in. According to paragraph 1 of Art. 24 No. 7-FZ, there may be several such types of activities, that is, there are no restrictions on their number.

Unfortunately, the classifier of economic activity is designed mostly for entrepreneurs carrying out commercial activities, so it can be difficult for NPOs to find a suitable code. An incorrectly selected activity will create problems during registration. Let us clarify that the problems are related to the choice of the main code, since entrepreneurial activity can be carried out under any code, unless prohibited by law.

Therefore, to avoid problems, consult with the Ministry of Justice before the registration procedure. This will avoid paperwork and unnecessary financial costs.

Decoding NPO

Abbreviation NPO stands for non-profit organization . Other questions arise from deciphering this letter combination. What does a non-profit organization mean? How is it different from commercial ones? Let us answer: a non-profit organization differs from a commercial organization in the different purposes of its activities! A non-profit organization is created and operates to achieve non-commercial goals, i.e. not for the purpose of making a profit, whereas in the Charter of any commercial organization (LLC, CJSC, JSC, etc.), making a profit, on the contrary, is its main goal. However, this does not mean that a non-profit organization (NPO) does not have the right to earn money. She has the right to do this, but all income received from the activities of a non-profit organization must be directed to the implementation of its statutory non-commercial goals, for example, to the development of sports, medicine, legal society, etc. (depending on what is written in the charter of the NPO). The exception is payment wages employees of a non-profit organization, expenses for maintaining its management staff, office rent, etc. That is, the legislator assigned non-profit organizations the role of engines of social processes, and people who work in NPOs should first of all be engaged in promoting public values, and not think about personal enrichment. This is in theory. In practice, sometimes “dishonest” members of non-profit organizations are disguised as ideological people, putting personal income at the forefront. There are known scandals when the FSB deciphered foreign agents in NGOs who worked in organizations allegedly created for good purposes and financed from abroad. But in general, NGOs play a positive role in the development of society. Examples of non-profit organizations: St. Petersburg Foundation for Legal Settlement (the main goal of the activity is the development of the legal culture of society), the World Association of Women Entrepreneurs FCEM (the main goal of the activity is information and advisory exchange, assistance and support for women entrepreneurs), Autonomous non-profit organization "Russian Institute "(its statutory goal is to promote the formation of Russian cultural identity and the formation of institutions of a new social identity), etc.

So, we hope that after reading this article it became clear to you NPO transcript. NPO is a non-profit organization. If you want to know the official definition of a non-profit organization, as well as: what types of NPOs can be in Russia and what are the main differences among different types of non-profit organizations, how an NPO can be created and what additional requirements the state imposes on them, we recommend that you read at the federal law No. 7-FZ of January 12, 1996 “On Non-Profit Organizations”, and other articles on our site.

Decoding SO NPO

From the article above, we learned What does NKO stand for? . Now let's find out how to decipher SO NPO .

SO NPO- this is one of the categories of Russian non-profit organizations. As you probably guessed, the abbreviation NPO in this case also means “non-profit organization”; it remains to find out what the prefix CO in front of NPO means. So, transcript SO NPO - This "Socially Oriented Non-Profit Organization" . Along with the abbreviation SO NKO, its merged version is used, namely SONKO. There is no difference between them and it is acceptable to use both of these options. What is it - a socially oriented non-profit organization?

SO NPOs as a type of non-profit organizations in Russia

Socially oriented non-profit organizations are non-profit organizations that carry out activities aimed at solving social problems, developing Russian civil society, as well as carrying out the following activities:

- social support and protection of citizens

- preparing the population to overcome the consequences of natural disasters, environmental, man-made or other disasters, to prevent accidents

- providing assistance to victims of natural disasters, environmental, man-made or other disasters, social, national, religious conflicts, refugees and internally displaced persons

- security environment and animal protection

- protection and maintenance of objects and territories of historical, religious, cultural or environmental significance, and burial sites

- provision of legal assistance on a free or preferential basis to citizens and non-profit organizations and legal education of the population, activities to protect human and civil rights and freedoms

- prevention of socially dangerous forms of behavior of citizens

- charity, as well as activities in the field of promoting charity and volunteerism

- activities in the field of education, enlightenment, science, culture, art, healthcare, prevention and protection of the health of citizens, promotion of a healthy lifestyle, improvement of the moral and psychological state of citizens, physical culture and sports and promoting such activities, as well as the spiritual development of the individual

- formation of intolerance towards corrupt behavior in society

- development of interethnic cooperation, preservation and protection of the identity, culture, languages ​​and traditions of the peoples of Russia

- activities in the field of patriotic, including military-patriotic, education of Russian citizens

- conducting search work aimed at identifying unknown military graves and unburied remains defenders of the Fatherland, establishing the names of those killed and missing while defending the Fatherland

- participation in the prevention and (or) extinguishing of fires and emergency rescue operations

- social and cultural adaptation and integration of migrants

- measures for medical rehabilitation and social rehabilitation, social and labor reintegration of persons engaged in illegal consumption of narcotic drugs or psychotropic substances

As we see, socially oriented non-profit organizations are important for today’s society, and the legislator not only identified them as a separate type of NPO, but also enshrined in the law “On Non-Profit Organizations” a list of measures to support them, by providing subsidies from the federal budget, budgets of constituent entities of the Russian Federation, local budgets.

Also, socially oriented non-profit organizations that apply the simplified taxation system (STS) and carry out activities in the field of social services, scientific research and development, education, healthcare, culture and art, mass sports has the right to use a reduced tariff (0%) for compulsory social insurance in case of temporary disability and in connection with maternity, provided that at the end of the year preceding the year of transition to preferential payment of contributions, at least 70 percent of the amount of all income of the organization is in the aggregate targeted income, grants and income from social activities direction.

OKVED codes for NPOs - decoding

OKVED codes for SO NPOs

If you want your non-profit organization to acquire status socially oriented(SO NPO), then in addition to accurately indicating the relevant types of activities in the charter of the NPO, it is also necessary to bring the declared OKVED codes with their decoding. Due to the fact that the All-Russian Classifier of Economic Activities does not contain individual species activities for SO NPOs, you will have to choose from those that are available in it. In order not to make a mistake with your choice, it is better to consult in advance with state and municipal authorities that provide support to SO NPOs in the form of grants, subsidies, special benefits on taxes, contributions and mandatory payments.

In this article on the topic " NPO transcript"We have deciphered the abbreviations NPO and SONKO and found out what non-profit organizations do. We hope that this information has helped you.

Sincerely,

team of the Center for Registration of Non-Profit Organizations in St. Petersburg and Leningrad Region

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