Sample of filling out form 1 sonko. Non-profit organizations
Federal Statistical Observation No. 1-SONKO "Information on the activities of a socially oriented non-profit organization" is provided by all legal entities, which are socially oriented non-profit organizations, created in the forms of non-profit organizations provided for by the Federal Law of January 12, 1996 N 7-FZ "On Non-Profit Organizations" (with the exception of state and municipal institutions, state corporations, state companies, public associations, which are political parties), and carrying out activities aimed at solving social problems, development of civil society in Russian Federation, and activities provided for in Article 31.1 Federal Law dated January 12, 1996 N 7-FZ “On Non-Profit Organizations”.
A legal entity fills out this form and submits it to the territorial body of Rosstat at its location.
According to Article 54 of the Civil Code of the Russian Federation, the location of a legal entity is determined by its place state registration.
If a legal entity has separate divisions, this form is filled out for the legal entity as a whole, taking into account the data of the separate divisions.
A separate subdivision is understood as any territorially separate subdivision from the organization, at the location of which stationary workplaces are equipped. Recognition of a separate division of an organization as such is carried out regardless of whether its creation is reflected or not reflected in the constituent or other organizational and administrative documents of the organization, and on the powers vested in the specified division. Wherein workplace is considered stationary if it is created for a period of more than one month (clause 2 of Article 11 of the Tax Code of the Russian Federation).
Bankrupt organizations that have entered bankruptcy proceedings are not exempt from providing information in the specified form. The debtor organization is considered liquidated and is exempt from providing information in the specified form only after a ruling is made arbitration court on completion in relation to the organization of bankruptcy proceedings and inclusion in a single State Register legal entities records of its liquidation (clause 3 of Article 149 of the Federal Law of October 26, 2002 N 127-FZ “On Insolvency (Bankruptcy)”).
The head of a legal entity appoints officials authorized to provide statistical information on behalf of the legal entity.
Income (revenue) from the sale of goods, works, services, property rights and non-operating income are determined in accordance with Articles 249 and 250 of the Tax Code of the Russian Federation.
6. In section 4, line 91 indicates the number of people to whom the organization directly provided services related to the social sphere during the reporting and previous years.
For the purposes of statistical observation, under social services refers to all services related to the social sphere (paid (if the income received was used for the authorized activities of the organization) or free of charge), of which services in the field of:
Healthcare;
Education;
Culture and Cinematography;
Sports;
Social policy(including social services for the population).
Line 97 indicates the number of people to whom the organization provided legal assistance free of charge or on a preferential basis during the reporting year.
Line 98 indicates the number of people to whom the organization provided charitable assistance in kind during the reporting year by donating food, clothing, medicines, medical products, technical means of rehabilitation and (or) other things (except for the direct provision of services and legal assistance).
TO charitable assistance gifts in kind do not include gifts (including gifts from trade union committees to trade union members in connection with holidays, birthdays and other circumstances).
If charitable assistance in kind is provided to one person more than once during the reporting year, such assistance is taken into account as assistance to one person, if during its provision the recipients of charitable assistance are identified. If such identification is not carried out, the number of recipients of assistance is taken into account according to the number of cases of its provision.
Line 99 indicates the number of people to whom the organization provided charitable assistance in cash during the reporting year through gratuitous transfer of ownership Money, as well as payment for beneficiaries (individuals receiving charitable assistance) in whole or in part for the cost of work or services provided to beneficiaries by third parties (for example, medical services, services of sanatorium-resort, health-improving and recreation organizations, recreation and recreation organizations for children).
Charitable assistance in cash does not include payments made trade union committees(including material aid) members of trade unions at the expense of membership fees, as well as payments made by youth and children's organizations to their members at the expense of membership fees to cover expenses associated with holding cultural, physical education and sports events.
If charitable assistance in cash is provided to one person more than once during the reporting and previous year, such assistance is taken into account as assistance to one person.
At the same time, the provision of grants commercial organizations And individuals is not reflected in the information on Form N 1-SONKO.
Form No. 1 SONKO
Order of Rosstat No. 468 of August 31, 2016 “On approval of statistical tools for organizing federal statistical monitoring of finance” was first put into circulation statistical reporting for non-profit organizations form No. 1-SONKO "Information on the activities of a socially oriented non-profit organization".
Order No. 607 of Rosstat dated September 19, 2017 invalidated Order No. 468 dated August 31, 2016. New form No. 1-SONKO was introduced by Rosstat Order No. 623 of September 22, 2017 “On approval of statistical tools for organizing federal statistical monitoring of the activities of socially oriented non-profit organizations.” It came into force starting from the 2017 report. SONCO reporting form for 2018, was approved by the next Order No. 540 dated 09/04/2018 and must be submitted before 04/01/2019. At the same time, Order No. 540, unlike previous orders, introduced the obligation for socially-oriented organizations to also submit a one-time Form No. 1 -NGOs also with a deadline no later than April 1, 2019. Form No. 1-SONKO for 2018 (you can download it for free on our website below in the text), as already noted, is valid from reporting for 2018, and previously another statistical form with a similar name was in force. Error when selecting the required edition Forms No. 1-SONKO may cause unpleasant consequences in the form of a fine imposed on a non-profit organization ( SONKO) and its officials. Also, by Rosstat Order No. 540 dated September 4, 2018, it was established that:
Form 1-SONKO are provided by all legal entities that are socially oriented non-profit organizations, created in the forms provided for by the Federal Law "On Non-Profit Organizations" (with the exception of state and municipal institutions, state corporations, state companies, public associations that are political parties, non-profit organizations whose founders are state bodies authorities and local government), and carrying out activities aimed at solving social problems, developing civil society in Russia, as well as the types of activities provided for in Article 31.1 of the Federal Law of January 12, 1996 No. 7-FZ “On Non-Profit Organizations”
Form No. 1-SONKO is submitted to the territorial body of Rosstat at the location of the organization, while the location is determined by the place of state registration of the socially-oriented non-profit organization.
Form No. 1 for 2018 is filled out for the legal entity as a whole, even if it has separate divisions taking into account these separate divisions, while a separate division is considered to be any territorial separate division, equipped with stationary workstations;
Form No. 1-SONCO should be completed and submitted, even if the organization is not currently operating, but carried out operations in the reporting year;
Bankrupt organizations that have entered bankruptcy proceedings are also required to file Form No. 1-SONKO for 2018, if an entry on the termination of their activities has not yet been made in the Unified State Register of Legal Entities;
Statistical form No. 1-SONKO V new edition is annual and comes into effect from the 2018 report.
The form is set out in the order of Rosstat, which also contains Instructions for filling out form No. 1-SONKO and monitoring the correctness of filling out its indicators.
Statistical form No. 1-SONKO submitted before April 1 of the year following the reporting year, i.e. For 2018, the completed form must be submitted by April 1, 2019.
Federal statistical observation form No. 1-SONKO “Information on the activities of a socially oriented non-profit organization”
(hereinafter referred to as Form No. 1-SONKO), approved by Rosstat Order No. 623 dated September 22, 2017.
Form No. 1-SONKO is provided by all legal entities that are SONCO, created in the forms of non-profit organizations provided for by Federal Law No. 7-FZ of January 12, 1996 “On Non-Profit Organizations”
(except for state and municipal institutions, state corporations, state companies, public associations that are political parties, non-profit organizations whose founders are state authorities and local self-government),
and carrying out activities aimed at solving social problems, developing civil society in the Russian Federation, as well as the types of activities provided for in Article 31.1 of the Federal Law of January 12, 1996 No. 7-FZ “On Non-Profit Organizations”.
The report in Form No. 1-SONKO is submitted before April 1 of the year following the reporting year, i.e. For 2018, the completed form must be submitted by April 1, 2019.
In accordance with clause 7 of Article 8 No. 282-FZ of November 29, 2007 “On official statistical accounting and the system of state statistics in the Russian Federation” and clause 7 of the resolution of the Government of the Russian Federation
dated August 18, 2008 No. 620 “On the conditions for mandatory provision of primary statistical data and administrative data to subjects of official statistical registration”, primary statistical data documented according to federal statistical observation forms are provided by respondents on paper or in the form of an electronic document signed by an enhanced qualified electronic signature in accordance with the legislation of the Russian Federation.
Documents on paper are provided to the regional departments of Rostovstat. Information about district departments is on the Rostovstat website http://rostov.gks.ru in the section “About Rostovstat” - subsection “District departments”.
The procedure for providing primary statistical data in the form of an electronic document, defining standards for software, technical means, including storage media, communication channels, security measures, as well as formats for providing data in electronic form, are established by subjects of official statistical accounting based on the possibility of using compatible software and hardware tools that provide the necessary level of security for the purpose of ensuring information exchange.
In order to unify the software used for preparing and sending statistical reports electronically, statistical authorities use the same technological solutions as for submitting reports electronically to the tax authorities, Pension Fund. First of all, this is the opportunity to provide statistical and annual financial statements electronically through that operator electronic document management(specialized telecom operator) (hereinafter referred to as the operator), which provides organizations with its services for transmitting reports to the tax authorities and pension fund. Currently, as a rule, operators provide tariff plans, which immediately include all the necessary areas for submitting reports, including to statistical authorities. Software for preparing statistical reports can be part of the operator software or can be used in conjunction with software operator as a separate program provided by statistical authorities free of charge.
