Does a non-profit organization have a profit. Income of non-profit organizations. Legal regime of property of non-profit organizations

ACCOUNTING OF OPERATIONS RELATED TO BUSINESS ACTIVITIES

Any NPO, like every subject of economic relations independently carrying out its financial and economic activities, must act in accordance with the laws and regulations adopted for this type of activity.

NPOs of any type of activity have the right to carry out entrepreneurial activities only insofar as this serves to achieve the goals for which they were created. Such activities are recognized as the profit-generating production of goods and services that meet the goals of creating a public organization, as well as the acquisition and sale valuable papers, property and non-property rights, participation in business companies and participation in limited partnerships as an investor.

Clause 2 of Article 24 of the Law on Non- commercial organizations restrictions are set on individual species entrepreneurial activity non-profit organizations.

If an NPO, along with its statutory activities, is engaged in entrepreneurial activities, then it maintains income and expenses in the generally established manner in accordance with the requirements of PBU 9/99 and PBU 10/99.

Revenue from the sale of goods (works, services) is reflected in the accounting records of public organizations with the following entries:

When NPOs carry out business activities, the main problem, as a rule, is accounting for expenses. This is due to the fact that, in accordance with the requirements of the law, public organizations are required to keep separate records of expenses for business activities and expenses for statutory activities not related to business.

The lack of separate accounting entails great amount adverse consequences: from tax sanctions for violation of tax laws to liquidation of the organization.

It is worth emphasizing that to date, the procedure for maintaining separate accounting of expenses in a non-profit organization has not been defined at the regulatory level.

Based on the foregoing, non-profit organizations need to independently develop a method for allocating costs between statutory and business activities and consolidate it in their accounting policies.

It is necessary to clearly divide all expenses of the organization into direct and indirect.

Direct costs refer to those costs that are directly related to the implementation of any one type of activity.

Indirect costs are understood as those costs that relate to several types of activities or to the entire activity of the organization as a whole.

Having decided on the composition of direct costs, the organization must keep separate records of direct costs in three main groups:

Expenses associated with the implementation of the statutory activities of the organization as a whole;

Expenses associated with the implementation of specific target programs (by type of program);

Expenses associated with carrying out business activities.

In accounting for all operations related to the receipt and expenditure of funds for statutory and entrepreneurial activities, non-profit organizations must keep separate records.

For separate accounting, it is first necessary to organize proper analytical accounting. This means that all transactions related to statutory and business activities must be reflected in different subaccounts of the corresponding accounting accounts.

When separately reflecting income and expenses for statutory and business activities in accounting, it is very important to correctly draw up primary documents. Each document confirming a business transaction must be drawn up in such a way that this transaction can be clearly attributed to a specific type of activity.

In accordance with the Instructions for using the Chart of Accounts, income from targeted revenues is reflected in the credit of account 86 “Targeted financing”.

Income from business activities should be reflected in the credit of the “Revenue” subaccount of the account or in the credit of the “Other Income” subaccount of the account (depending on the type of business transaction).

Thus, it turns out that there is no need to introduce additional subaccounts to separate target revenues and income from business activities in accounting. It is only necessary to determine which target revenues the NPO will include in the calculation of income tax and which will not.

- “Expenses for statutory activities”;

- “Business expenses.”

To maintain separate accounting of non-commercial expenses to the subaccount “Expenses for statutory activities” of account 20 “Main production”, you need to open separate subaccounts of the second order. They should reflect the expenditure of target funds for each target program in accordance with the corresponding estimate.

Fixed assets purchased in accordance with the approved estimate are reflected in accounting when the object is accepted for accounting by posting:

So, instead of depreciation, non-profit organizations charge depreciation on their fixed assets at the end of each year.

The amount of depreciation is reflected in off-balance sheet account 010 “Depreciation of fixed assets”.

The amount of depreciation is determined based on the provisions of Article 256 of the Tax Code Russian Federation.

Regarding the accounting of indirect expenses, it can be recommended that non-profit organizations establish separate accounting for them by allocating for this a separate sub-account on account 26 “General business expenses”. At the end of the month, the amount of all accumulated indirect expenses for the month is distributed proportionally between types of activity (entrepreneurial and statutory).

To eliminate questions from the tax authorities, it is more logical to consolidate the composition of indirect expenses to be distributed as an element of the accounting policy of a public organization.

It should be borne in mind that the determination of the composition of indirect costs to be distributed between types of activities must be documented, both for the purposes of statutory and business activities.

NPOs should determine how to allocate indirect costs between activities. In this case, various options for such distribution are possible:

The amount of indirect expenses attributable to business activities can be determined based on the share of revenue from the sale of goods (works, services) in the total revenue of a non-profit organization;

Based on the share of expenses for remuneration of employees engaged in business activities in the general wage fund.

Every month during the year, the financial result from business activities (final turnover) from the “Revenue”/”Profit/Loss from Sales” account is written off to account 99 “Profits and Losses”.

At the end of the reporting year, when compiling the annual financial statements the account is closed. In this case, the final entry in December is the amount of net profit (loss) of the reporting year from the account

Can non-profit organizations make a profit and under what conditions is this possible?

According to paragraph 1 of Art. 50 of the Civil Code of the Russian Federation, non-profit organizations are recognized as organizations that do not have profit as the purpose of their functioning. Otherwise, the company turns into a commercial one and acquires the corresponding rights and obligations.

However, for the functioning of any organization, including non-profit ones, funds are required that allow not only to meet its current needs (purchase of equipment, payment of utility costs, communication services, etc.), but also to solve the problems for which it was created. Thus, making a profit is one of the conditions for the normal operation of NPOs. However, non-profit organizations can make a profit from their own activities only if the money is used to achieve the goals for which they were created (Clause 4 of Article 50 of the Civil Code of the Russian Federation). Wherein prerequisite To obtain the right to conduct such activities, there is a corresponding provision in the company's charter.

Sources of income for non-profit organizations

Sources of income of NPOs in property and other terms, according to paragraph 1 of Art. 26 of the Law “On Non-Profit Organizations” dated January 12, 1996 No. 7, are:

permanent and one-time income from the founders/members of the association;
voluntary contributions and donations transferred by third-party legal entities and individuals;
revenue received from the sale of goods (works or services);
dividends (interest, coupons) from securities (stocks, bonds, etc.) owned by non-profit organizations;
funds received from property owned by the NPO;
others cash receipts not prohibited by current legislation.

Thus, all income received by NPOs can be divided into 2 groups:

Don't know your rights?

Targeted revenues.
Income from business activities.

The income structure of a particular NPO depends on its organizational and legal form, its business activities, the nature of the goods (work or services) it provides, etc.

The procedure for receiving funds from participants/founders of a non-profit organization is regulated by its constituent documents (Clause 2, Article 26 of Law No. 7). The profit received by the association during its operation is not subject to distribution among its participants/founders (Clause 3, Article 26 of Law No. 7).

So, a non-profit organization receives income on the condition that they will be used for its development and achievement of existing statutory goals. In this case, income can be received not only from the founders, sponsors and ownership of the organization’s securities or premises, but also from entrepreneurial activities. However, the funds received cannot be distributed among the founders of the company - this is directly indicated by the norms of the current legislation.

In most cases, the charter allows NPOs to conduct income-generating or commercial activities. Sell goods or provide paid services. As a result of this activity, Revenue appears in the non-profit organization, and therefore it is necessary to calculate income and profit in the non-profit organization. The question arises, what kind of commercial activity can an NPO engage in and what can be done with the profit from it? I’ll say right away, there is no simple and clear answer in one line! Let's break this question down into a list of simpler questions and answer each of them. I think you will have an understanding of the subject of discussion, and you will receive an answer.
Let me 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 begin.

. Revenue of an NPO. 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?

NPO revenue. What kind of business activities can an NPO engage in?

The main mistake is to determine the permitted types of activities according to 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 NPOs it is the charter that regulates the types of activities that it can engage in. The section of the charter “Goals and subject of activity” describes the areas of non-profit and commercial activity. The difficulty is that it is not OKVED. Upon registration, lawyerdescribes areas of activity within the framework of legislation, after which they undergo legal examination by the MINISTRY OF JUSTICE. You can't write everything down there. To put it simply, it is important to understand 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-profit events”
Let me give simple examples:

ANO operates in the field of sports and organizes sporting events. She also conducts paid classes in the field of sports. From the profit from which he conducts free classes.
Public organization protects the legal rights of citizens. She also provides paid legal advice. From the profits from which he conducts free seminars and forums on protecting the rights of citizens.
The association works in the field of medicine. It also provides paid research services. The profit from which allows you to buy expensive equipment to conduct your own research.

As you can see, even commercial activities in NPOs carry a socially oriented direction.
Important! Often there is a desire to drag a purely commercial direction to NPOs, such as: construction, transport services, agency services, manufacturing, financial services, etc. In order to optimize taxes. Firstly, such a charter will not pass legal examination MINISTRY OF JUSTICE . Secondly, even if you create some kind of streamlined charter implying such a direction, the Ministry of Justice, as part of its activities, will analyze the composition of the current account, block current accounts with money and then liquidate the NPO. And the more pronounced the violation is, the greater the likelihood of negative consequences. In general, you shouldn't do this.
But if you really want to, you can do it differently. NPOs are not prohibited from making investments. What follows:

A non-profit organization has the right to place available funds, for example, open a deposit in a bank. The interest received will be the income of the NPO.
Transfer property to NPO management company. She, in turn, as a commercial organization, uses it in the commercial field. By 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 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 for replenishing funds that are necessary to achieve the organization’s non-profit goals.
It must be said that ANO (Autonomous Non-Profit Organization) is more predisposed than others to income-generating activities. Moreover, it is in the ANO that a special case arises when commercial activity can be the main and almost the only one.
Important! The NPO does not have the goal of obtaining financial result, recommended indicators of profitability, profitability, profit, deduction, etc. do not apply to NPOs, even if they conduct commercial activities.
A special case arises when a non-profit organization fulfills all its statutory goals within the framework of socially oriented income-generating activities. Let me give you an example:
ANO provides services within the framework higher education. Purpose of the ANO- development of education. The organization does not derive profit from its income-generating activities. The estimate is structured in such a way that income is equal to expenses. Thus, the cost of education decreases and makes education more accessible, which is a non-profit goal. Services are provided at cost within the framework of commercial activities, while simultaneously achieving non-commercial goals.
Sports clubs, museums, exhibitions, theaters, gardens, schools, and hospitals can also operate. All of them are mainly created in the form of ANO.

Accounting for income in non-profit organizations. How are commercial activities recorded in non-profit organizations?

Sami th important point. You cannot mix commercial and non-commercial activities in NPO accounting. If income-generating activities arise, separate accounting of areas is maintained.

Based on the services provided, a “Certificate of Services Completed” is formed.
Based on goods sold "Billing note"
The commercial receipt is primarily distinguished by the basis of payment. If it is not clear what it is, the tax office classifies it as revenue and it falls into the tax base.
How to correctly register a non-commercial receipt was described in detail in the article “Non-commercial receipts”.
The amount of tax depends on the taxation regime. NPOs conducting active commercial activities choose between OSNO (Basic taxation system) and simplified tax system 15% (Income minus expenses). Which one to choose is a difficult question. Your accountant should know the answer to this. If you don’t have one, you can call us, we have accountants and accounting support services. 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 accounting for income from investments to account 91.1 - other income
Accounting for non-commercial income is formed separately on account 86 - targeted financing

Determining revenue is relatively simple. Difficulties arise with the attribution of expenses. It’s good if it turns out that when expenses arise, it is possible to attribute them to one of the areas. But this does not always happen. Rent, employees with salaries, fixed costs used in two ways. The accountant’s task is to correctly allocate expenses so that, on the one hand, government agencies do not have unnecessary questions and, on the other, do not charge unnecessary taxes. Separate accounting in NPOs requires an accountant to highly qualified and good practice.
Important! The accounting of NPOs is checked by the Federal Tax Service Inspectorate (tax) and the Ministry of Justice. The principles and purposes of verification are different.

Tax office. Guided by a strict tax code. Tax and fiscal authority, which must ensure the collection of taxes. For violation, she refers to a specific article and charges additional taxes, fines and penalties. Ensures that all commercial income from non-profit organizations falls into the taxable base.
MINISTRY OF JUSTICE Regulatory Authority. He monitors the NPO's compliance with its statutory goals. It is based on a number of laws relating to NPOs. The decision on compliance with the statutory goals is made on the basis of an examination of activities and conclusions. Recognizing that an NPO does not comply with its statutory goals (non-statutory activities) leads to a decision to liquidate the NPO. Solutions MINISTRY OF JUSTICE are more subjective and incomprehensible, but in practice, foreign agents and NPOs who flagrantly violate the law, for the purpose of enrichment, fraud, terrorism, sects, fall under its checks, " cashing" and the like.

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

It is asked by almost everyone who creates an NPO and is considering the possibility of conducting income-generating activities.
The net profit received from account 99 - Profits and losses, is sent to account 86 Targeted financing. Those. becomes a contribution to the development of the statutory goals of the non-profit organization. In other words, the profit of the NPO becomes a non-profit contribution to itself.
The founders or other management bodies cannot claim net profit; NPOs have no beneficiaries who own the organization’s property.
An NPO may have employees with wages, as well as compensation for the expenses of these employees, through expense reports and business trips. These items are accepted as expenses and subsequently reduce net profit, but before it is formed, and not after.
For this reason, NPOs with active work income-generating companies try to realize their goals and generate expenses before receiving net profit and not paying 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 simplified tax system of 6%. Often this happens out of ignorance and without awareness.

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

V. A. Degtyarev

Article provided Degtyarev V.A., author of books:
- PRINCIPLES OF TAX PLANNING FOR THE USE OF FIXED ASSETS;
- PRINCIPLES OF TAX PLANNING THE ACTIVITIES OF INDIVIDUAL ENTREPRENEURS.
You can view the table of contents of the books and individual tax planning schemes from these books on the website: http://www.degtyarev.ru

The essence of the scheme: Non-profit organizations provide services to individuals at the price of actual expenses incurred.

Also, individuals, in addition to payment for services rendered, make voluntary contributions to a non-profit organization.

For example, contributions to a sports club, medical center, etc.

One of the basic principles of tax planning is used here – the principle of separation of relations.

The purpose of the scheme: to remove from taxation the profit received by a non-profit organization as a Service Provider.

Fundamental possibility of the circuit

Article 2 of the Federal Law of January 12, 1996 N 7-FZ “On Non-Profit Organizations”. Non-profit organization

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, satisfy the spiritual and other non-material 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 benefits.

Individuals may make voluntary contributions to NPOs to carry out their activities.

Article 26 of the Federal Law of January 12, 1996 N 7-FZ “On Non-Profit Organizations”. Sources of formation of property of a non-profit organization

1. The sources of formation of property of a non-profit organization in monetary and other forms are:

regular and one-time receipts from the founders (participants, members);

voluntary property contributions and donations ;

revenue from the sale of goods, works, services;

In this scheme, he receives services for consumer purposes, which are not taken into account for tax purposes.

Therefore, from a tax point of view for an individual, as opposed to organizations, unprincipled what to pay money for - for a service or contributions to an NPO. The main thing is the opportunity to receive the appropriate service.

Under such circumstances, an individual may voluntarily make contributions to an NPO without any additional tax consequences.

At the same time, For NPOs, only fees for services will be taken into account for tax purposes.

Let us note that an NPO can engage in entrepreneurial activity only insofar as it serves to achieve the goals for which it was created. Such activities also include the provision of services to an NPO that meets the goals of its creation.

Article 24 Federal Law of January 12, 1996 N 7-FZ “On Non-Profit Organizations”. Types of activities of a non-profit organization

2. A non-profit organization can carry out entrepreneurial activities only insofar as it serves the achievement of the goals for which it was created. Such activities include the profit-generating production of goods and services that meet the goals of creating a non-profit organization, as well as the acquisition and sale of securities, property and non-property rights, participation in business companies and participation in limited partnerships as an investor.

Thus, an NPO can engage in business activities to provide services if this is aimed at satisfying public benefits.

Such public goods in particular include the achievement of cultural, educational, health care, development of physical culture and sports, protection of rights, legitimate interests of citizens and organizations, resolution of disputes and conflicts.

Conclusion: NPOs can simultaneously provide services in the field of sports, education, medicine, tourism, protection of rights, legitimate interests of persons and receive voluntary contributions from individuals to carry out its main statutory activities.

The procedure for calculating VAT on funds received by NPOs to carry out their statutory activities

The NPO must use the funds received from individuals as targeted revenues to carry out its statutory activities not related to business activities.

According to paragraph 1, paragraph 2 of Art. 146 of the Tax Code of the Russian Federation, the transactions specified in paragraph 3 of Art. 39 Tax Code of the Russian Federation.

Article 146 of the Tax Code of the Russian Federation. Object of taxation

2. For the purposes of this chapter, the following are not recognized as objects of taxation:

1) operations specified in paragraph 3 of Article 39 of this Code;

In paragraph 3. Art. 39 of the Tax Code of the Russian Federation does not recognize the sale of services as the transfer of property to an NPO for the implementation of its statutory activities not related to business activities

Article 39. Tax Code of the Russian Federation. Sales of goods, works or services

3. The following are not recognized as sales of goods, works or services:

3) transfer of fixed assets, intangible assets and (or) other property to non-profit organizations for the implementation of the main statutory activities not related to business activities;

Property also includes money.

Article 128 of the Civil Code of the Russian Federation. Types of objects of civil rights

The objects of civil rights include things including money and securities, other property, including property rights; works and services; information; results of intellectual activity, including exclusive rights to them (intellectual property); intangible benefits.

Conclusion: Voluntary cash contributions from individuals to an NPO aimed at carrying out its statutory activities are not subject to VAT taxation.

Order of the Ministry of Taxes and Taxes of the Russian Federation dated December 20, 2000 N BG-3-03/447 “On approval Methodological recommendations on the application of Chapter 21 "Value Added Tax" of the Tax Code of the Russian Federation"

32.1. Paragraph 2 of this article of the Code stipulates that when determining tax base proceeds from the sale of goods (work, services) are determined based on all income of the taxpayer associated with settlements for payment for the specified goods (work, services) received by him in cash and (or) in kind, including payment in securities.

The following are not taken into account when determining the tax base:

- funds in the form of targeted revenues for the maintenance of non-profit organizations and the conduct of their statutory activities, received as financial assistance from other organizations and (or) individuals, not related to payment goods sold(works, services), and used by the specified recipients for their intended purpose.

Targeted revenues for the maintenance of non-profit organizations and the conduct of their statutory activities, in particular, include:

a) entrance fees, membership fees, targeted contributions and deductions to public legal professional associations built on the principle of compulsory membership (bar associations, notary chambers and other similar associations), contributions to the fund of the bar association, made in accordance with the legislation on non-profit organizations, share deposits, as well as funds received by trade union organizations in accordance with collective agreements (agreements) to conduct trade union organizations socio-cultural and other events provided for by their statutory activities;

When applying clause 32.1, it must be borne in mind that proceeds from the sale by a non-profit organization of property previously received as contributions, deposits, donations or charitable assistance from organizations, including those engaged in charitable activities. The sale of said property by a non-profit organization is subject to taxation in accordance with the generally established procedure.

The procedure for calculating income tax on funds transferred to NPOs for the implementation of statutory activities

In accordance with Article 251 of the Tax Code of the Russian Federation, when determining the tax base of NPOs the following incomes are not taken into account:

Targeted revenues (with the exception of targeted revenues in the form of excisable goods and excisable mineral raw materials).

Article 251 of the Tax Code of the Russian Federation. Income not taken into account when determining the tax base

2. When determining the tax base also target revenues are not taken into account(with the exception of targeted revenues in the form of excisable goods and excisable mineral raw materials). These include targeted revenues from the budget to budget recipients and targeted revenues for the maintenance of non-profit organizations and the conduct of their statutory activities, received free of charge from other organizations and (or) individuals and used by these recipients for their intended purpose. At the same time, taxpayers who are recipients of the specified target revenues are required to keep separate (expenses) received (produced) within the framework of the target revenues.

The specified target revenues for the maintenance of non-profit organizations and the conduct of their statutory activities include:

1) entrance fees, membership fees, targeted contributions and deductions to public legal professional associations made in accordance with the legislation of the Russian Federation on non-profit organizations, built on the principle of compulsory membership, share deposits, as well as donations recognized as such in accordance with the Civil Code of the Russian Federation;

NPOs that received these funds are only required to keep records of them, separately from income and expenses from business activities.

To do this, at the end of the tax period, NPOs submit a report to the tax authorities on the intended use of the funds received.

In the absence of such accounting, these funds are considered as subject to taxation from the date of their receipt.

In case of using earmarked proceeds not according to intended purpose they are also non-operating income of NPOs.

Article 250 of the Tax Code of the Russian Federation. Non-operating income

14) in the form of property not used for its intended purpose(including Money), works, services received within the framework of charitable activities(including in the form of charitable assistance, donations), targeted income, targeted financing, with the exception of budgetary funds. In relation to budget funds used for purposes other than their intended purpose, the provisions of the budget legislation of the Russian Federation are applied.

Conclusion: Transfers of funds by individuals to NPOs for the implementation of statutory activities are not income of NPOs subject to income tax.

Note!

An individual can transfer funds as targeted income to an NPO as a member of an NPO, or make donations to an NPO.

In any case, such transfers are targeted revenues and are not taken into account when calculating income tax and VAT.

However, it is necessary to take into account that the entry of an individual into a member of an NPO provides him with additional powers, in particular, participate in the management of the non-profit organization, get acquainted with the documentation of the non-profit organization, etc.

In such circumstances, this issue requires separate study in each case of application of this scheme .

Procedure for making cash cash settlements NPO with an individual

According to paragraph 1 of Article 2 of the Federal Law of May 22, 2003 N 54-FZ "On the use of cash register equipment when making cash payments and (or) payments using payment cards" in case of sale of goods (works, services) for cash, it is necessary use cash register equipment, then cash register equipment.

Article 2 of the Federal Law of May 22, 2003 N 54-FZ "On the use of cash register equipment when making cash payments and (or) payments using payment cards." Scope of application of cash register equipment

1. Cash register equipment, included in State Register, is applied on the territory of the Russian Federation without fail by all organizations and individual entrepreneurs when they make cash payments and (or) payments using payment cards in cases sales of goods, performance of work or provision of services.

At the same time, the Legislator listed not all possible cases of cash payments, for which it is necessary to use CCT.

According to the above law, cash register systems should be used only when making cash payments in the case of the sale of goods, performance of work or provision of services.

In all other cases, they can be carried out without the use of CCT.

Acceptance of contributions to NPOs does not apply to operations for the sale of goods, works, and services.

Thus, NPO contributions are accepted without the use of cash registers. In this case, the deposit of cash by an individual to the cash desk of the NPO should be formalized cash receipt order.

Note that when conducting commercial activities of NPOs to provide services to individuals, the use of cash register systems is mandatory, even if these operations are of a single nature.

Conclusion: Acceptance of voluntary contributions to NPOs from individuals is formalized by cash receipt orders, and payment for services provided by NPOs to individuals is issued by cash receipt.

As for the procedure for spending targeted funds received by NPOs from individuals, this issue requires separate study.

Final summary: In the case of NPOs providing services to individuals, it is always possible to develop a tax scheme in order to reduce revenue.

To do this, an individual, in addition to payment for services rendered, makes contributions to the conduct of the statutory activities of the NPO, which are not subject to taxation.

Note!

In the case of providing services, the NPO should not receive only voluntary contributions, since in such circumstances it turns out that the NPO does not provide any services to individuals at all, which is quite easily refuted.

If an individual simultaneously transfers cash to an NPO, both for services rendered and in the form of contributions to its statutory activities, then, in our opinion, it is impossible to prove that such contributions are part of the revenue for services rendered.

"Financial newspaper", 2011, N 30

The creation of organizations is due to the common interests of persons (or the interests of one person), on whose initiative they are created, and the goal, as a rule, is to make a profit. However, often the interests individuals, groups of persons require association to carry out such activities, the purpose of which is not to make a profit or distribute the resulting profit among its participants. The legal basis for this type of organization is the federal law dated January 12, 1996 N 7-FZ “On Non-Profit Organizations” (as amended on June 4, 2011), which sets out the basic provisions on the procedure for the creation and activities of non-profit organizations.

Despite the name, which emphasizes the non-commercial nature of the activity, the legislation does not prohibit non-profit organizations from conducting business activities. Thus, Law No. 7-FZ indicates the possibility of carrying out such activities, but only if it serves to achieve the goals for which the non-profit organization was created.

The activities of any organization, both commercial and non-profit, directly depend on the property acquired by the organization on various legal grounds, property that the organization can freely dispose of for further development, acquisition of fixed assets, remuneration of employees, for the implementation of the goals for which the organization and was created.

Any acquired property is the organization’s income, but the concept of “income” itself can have different meanings. In the legal literature, income refers to cash income and increments in kind (fruits), which together are sometimes referred to by the general term “profit.” This definition in various branches of law it can acquire its own special features. Thus, in tax legislation, such benefits are recognized as economic benefits in monetary or in-kind form, taken into account if it is possible to assess them and to the extent that such benefits can be assessed.

In relation to non-profit organizations, this definition is very successful, but Law No. 7-FZ, being a special law (lex specialis), does not contain a definition of the concept of income, and its text uses the concept “sources of formation of property in monetary and other forms”, which include :

regular and one-time receipts from the founders (participants, members);

voluntary property contributions and donations;

revenue from the sale of goods, works, services;

dividends (income, interest) received on shares, bonds, other securities and deposits;

income received from the property of a non-profit organization;

other receipts not prohibited by law.

From the point of view of tax legislation, all named sources can be combined with one term “income”, since, ultimately, they provide economic benefits in cash or in kind.

In practice, the use of income received by non-profit organizations raises a lot of questions related to the admissibility of receiving it, the possibility of using the income received, and the peculiarities of taxation of such income. Let's look at these questions in more detail, using the example of a non-profit organization non-commercial partnership.

Such an organizational and legal form as a non-profit partnership is a fairly common form of non-profit organizations due to the legally established ability to carry out their activities in many spheres of public life. From the legal definition it follows that a non-profit partnership is understood as a membership-based organization established by citizens and (or) legal entities to assist its members in carrying out activities aimed at achieving social, charitable, cultural, educational, scientific and management goals, in order to protect health of citizens, development physical culture and sports, satisfying the spiritual and other non-material needs of citizens, protecting 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 benefits.

The main source of formation of property of a non-profit partnership is regular and one-time receipts and contributions from the founders (members). It is no coincidence that the legislator put such revenues in first place, since they are for the most part the main and most significant sources of income based on the membership of non-profit organizations.

In accordance with Art. 26 of Law No. 7-FZ, the procedure for regular receipts from the founders (participants, members) is determined by the constituent documents of the non-profit organization.

Let us note that in practice, non-profit partnerships include in the charter a provision on fixing the provisions governing the procedure for regular receipts in a separate local act, approved general meeting members of a non-profit partnership. This is due to the fact that making changes to local acts (for example, changing the amount of contributions) is an easier procedure that does not require subsequent state registration, Unlike constituent documents, for which such registration is required.

On the issue of consolidating the provisions on regular and one-time contributions, the Letter of the Ministry of Finance of Russia dated 09.09.2008 N 03-03-06/1/518 states that membership fees paid by members of a non-profit partnership in the amount and manner determined on the basis of the constituent documents and adopted in in accordance with the internal documents of the organization, are not taken into account as income for profit tax purposes, provided that they are used by a non-profit partnership for its intended purpose. Thus, the financial department recognizes the force of internal local acts, subject to their approval in accordance with the constituent documents, which is significant in the event of disputes on this issue with tax authorities, which in their activities adhere to the opinion of the regulator.

The Tax Code of the Russian Federation classifies entrance fees, membership fees, and donations made to non-profit organizations as targeted income. By the way, in the specialized literature the concepts of “targeted revenues” and “targeted financing” are given as unequal, but without going deeply into the essence this provision, let's say that the named concepts, in our opinion, are identical. In Art. 251 of the Tax Code of the Russian Federation establishes that targeted revenues for the maintenance of non-profit organizations and the conduct of their statutory activities, received free of charge from other organizations and (or) individuals and used by recipients for their intended purpose, are not taken into account when determining the tax base. In this case, one condition is established - recipients of targeted revenues, i.e. Non-profit organizations are required to keep separate records of income (expenses) received (produced) within the framework of targeted revenues.

In addition to the obligation to keep separate records in accordance with Art. 250 of the Tax Code of the Russian Federation, taxpayers who received property in the form of targeted revenues or targeted financing, at the end of the tax period, are required to submit to the tax authorities at the place of their registration a report on the targeted use of the funds received for approved form. Non-profit organizations, in addition, are required to submit a report on the sources of formation of property in territorial department Ministry of Justice of the Russian Federation, which exercises control over the activities of non-profit organizations.

Another source of formation of property of non-profit organizations are voluntary property contributions and donations, recognized as such in accordance with civil legislation.

The amount of property contributions is established, as mentioned earlier, either on the basis of the organization’s constituent documents, or by local acts adopted in accordance with such documents. In this case, membership fees can be paid in an amount exceeding the minimum membership fee, since this does not contradict the law, but such contributions should be classified as voluntary contributions.

The Letter of the Ministry of Finance of Russia dated November 19, 2008 N 03-03-06/4/81 states that regular membership fees made by members of a non-profit partnership in an amount exceeding the minimum membership fee may not be taken into account when determining the tax base for corporate income tax when provided they are used for their intended purpose, i.e. for the maintenance of a non-profit organization and the conduct of its statutory activities. In this case, the charter of a non-profit organization or a local act regulating the procedure for paying membership fees should indicate this possibility.

Now let us turn to donations classified by law as one group of sources of property formation.

In Art. 582 of the Civil Code of the Russian Federation provides a definition of donation, which recognizes the donation of a thing or right for generally beneficial purposes, and provides a list of subjects of civil law that can act as recipients of donations, among which non-profit partnerships are not listed.

In this regard, some authors believe that since the Civil Code of the Russian Federation provides an exhaustive list of organizations, organizational and legal forms not specified in this list cannot be recipients of donations. In addition, supporters of this position point out that property and property rights, received by such organizations under a donation agreement, are essentially an ordinary donation (Article 572 of the Civil Code of the Russian Federation).

Other authors believe that donations in accordance with Art. 26 of Law No. 7-FZ are classified as sources of formation of property of non-profit organizations, and the receipt of donations by non-profit partnerships is permissible due to the fact that such a possibility is permitted by a special norm of this Law. In addition, the activities of non-profit partnerships can be aimed at achieving social, charitable, cultural, educational, scientific and managerial goals, in order to protect the health of citizens, develop physical culture and sports, satisfy the spiritual and other non-material needs of citizens, and for these purposes receiving donations is permissible, since it is carried out to achieve generally beneficial goals.

This position, in our opinion, is more logical, however, when determining the tax base for income tax, one should rely on the provisions of tax legislation, namely paragraphs. 1 item 2 art. 251 of the Tax Code of the Russian Federation, which states that donations must be recognized as targeted income for the conduct of the statutory activities of non-profit organizations and excluded from income when determining income tax based on the criterion of their compliance with the norms of civil legislation. In accordance with Letter of the Ministry of Finance of Russia dated June 4, 2008 N 03-03-06/4/40, the Civil Code of the Russian Federation recognizes, first of all, donation for generally beneficial purposes as such a criterion.

Let us note some understatement in paragraph 3 of Art. 582 of the Civil Code of the Russian Federation, which establishes that a donation to a citizen must be conditional, and to a legal entity may be conditional on the use of this property for a specific purpose (i.e., it may or may not be conditional). In the absence of such a condition, a donation to a citizen is recognized as an ordinary gift, but no mention is made of donations made in favor of legal entities, however, it is indicated that in other cases the donated property is used by the donee in accordance with the purpose of the property. The question arises: how to use such property for its intended purpose if this purpose itself is not defined? And, most importantly, how to consider such a donation when determining the taxable base?

Apparently, the income received as a donation final goal the use of which is not determined by the donor himself must be taxed on profits as non-operating income, since they are excluded from income in accordance with Art. 251 of the Tax Code of the Russian Federation is impossible.

In this regard, in order to avoid disputes with the tax authorities, we recommend that you follow the written form of the donation agreement indicating the specific purposes for using the donated property (right), which will allow donations to be classified as targeted income. In addition, a non-profit partnership accepting a donation must keep separate records of all transactions involving the use of donated property, as required by the norm enshrined in paragraph 3 of Art. 582 of the Civil Code of the Russian Federation.

When mentioning donations, it is also necessary to mention the target capital of non-profit organizations, which is formed from donations made by the donor(s) in the form of funds and transferred to trust management management company to generate income used to finance the statutory activities of the non-profit organization itself or other non-profit organizations.

Non-profit partnerships, along with other non-profit organizations, have the right to form endowment capital in accordance with the requirements of Federal Law dated December 30, 2006 N 275-FZ “On the procedure for the formation and use of endowment capital of non-profit organizations” (as amended on November 25, 2009).

The Tax Code of the Russian Federation allows not to take into account, when determining the tax base, funds received by non-profit organizations - owners of endowment capital from management companies that carry out trust management of property constituting endowment capital, in accordance with Law No. 275-FZ.

The formation of endowment capital, as well as its use, including the distribution of income from it, are allowed in accordance with Art. 3 of Law N 275-FZ exclusively for the purpose of use in the field of education, science, healthcare, culture, physical culture and sports (except for professional sports), art, archival affairs, social assistance(support).

The only permissible exception for the use of endowment funds is established by law N 275-FZ, is the use of part of the endowment capital, as well as income from it, for administrative and managerial expenses associated with the formation of endowment capital and the implementation of activities financed from income from the endowment capital. However, in this case, strict restrictions are established, namely: no more than 15% of the amount of income from the trust management of property constituting the endowment capital, or no more than 10% of the amount of income from the endowment capital received during the reporting year. Thus, a non-profit organization has to make a choice as to what amount is more appropriate to allocate for administrative and management expenses.

Let us note that the formation of endowment capital must be provided for by the charter of a non-profit organization, and in this case the organization will be obliged to keep separate records of all transactions related to the receipt of funds for the formation of endowment capital, the transfer of funds constituting the endowment capital to the trust management of the management company, and also with the use and distribution of income from endowment capital (Article 6 of Law No. 275-FZ).

In addition to the previously listed income to target revenues in accordance with paragraphs. 2 p. 2 art. 251 of the Tax Code of the Russian Federation should include the value of property transferred to non-profit organizations by will in the order of inheritance.

A non-profit partnership has the right to conduct business activities defined by its charter in order to achieve the goals for which it was created. However, exceptions are possible. Yes, Art. 8 of Law No. 7-FZ establishes that in case of acquiring the status self-regulatory organization a non-profit partnership does not have the right to carry out entrepreneurial activities.

Another case concerns the activities of microfinance organizations, which Federal Law dated July 2, 2010 N 151-FZ “On microfinance activities and microfinance organizations” allows them to register in the form of a foundation, an autonomous non-profit organization, an institution, or a non-profit partnership. Such organizations do not have the right to carry out any types of professional activity on the securities market.

Entrepreneurial activity in Law No. 7-FZ means, in addition to the profit-generating production of goods and services that meet the goals of creating a non-profit organization, also the acquisition and sale of securities, property and non-property rights, participation in business companies and participation in limited partnerships. as a depositor.

Law No. 7-FZ obliges to list in the charter of a non-profit organization all types of business activities that it will conduct, and, as already mentioned, when conducting such activities, an obligation arises to keep records of income and expenses for business activities, while income received from business activities activities are taxed in general procedure depending on the chosen tax regime.

When determining the tax base, income received by a non-profit organization from business activities may be reduced by the amount of expenses incurred for the purpose of generating profit. Tax legislation does not contain any restrictions on this issue.

Thus, taxable profit from business activities carried out by a non-profit organization, as well as in commercial organizations, can be reduced by the amount of expenses for wages. In relation to non-profit organizations, this norm of tax legislation will apply, but only in relation to wage expenses of those persons who are directly involved in work related to the business activities of the non-profit organization. In this regard, there is a need for additional accounting and personnel document flow in order to determine the degree of participation of each employee in the business activities of a non-profit organization.

Non-profit partnerships have the right to act as an investor, as a founder, including as the sole participant in business companies and limited partnerships. Income from such participation will be expressed in the form of dividends. The situation is somewhat different with limited partnerships (limited partnerships), in which a non-profit partnership can act as a participant-investor (limited partner) and does not have the right to act as a general partner.

In addition to the above-mentioned sources of property formation, non-profit organizations can also receive income from securities. Such income is associated with the acquisition and sale of securities, with the implementation of property and non-property rights.

Other income not prohibited by law that makes up the income of a non-profit organization includes some income that is defined in Art. 250 of the Tax Code of the Russian Federation as non-operating, but taking into account the specifics of a non-profit organization (this, for example, may be amounts of unclaimed accounts payable for which the statute of limitations has expired; amounts of insurance compensation, etc.).

Special mention should be made of income in the form of interest from the temporary placement of free funds, since such income can be quite significant. Thus, a non-profit partnership has the right to place free balances of funds received from entrance and membership fees in income-generating financial assets that are not related to the endowment capital. The indicated income received with the use of funds (property) refers to non-operating income, since, unlike endowment funds, such funds (property) are not specifically intended for generating income and, therefore, are subject to income tax in the generally established manner.

As we see, non-profit organizations have broad, legal opportunities for using property acquired under various legal grounds, including the opportunity to generate additional income, and this is especially valuable in situations where such non-profit organizations lack funding.

Directing the funds remaining after paying all taxes for statutory purposes has only a positive impact on a number of public relations, spheres of life in which the role of the state is often not manifested in any way. This gives every reason to talk about the invaluable role of non-profit organizations in public life.

V. Pogodin

Head of Legal Service

non-profit partnership

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