It should be remembered that there can be several such founders at the same time. It is the founders who have the right to make various important decisions regarding the conduct of the activities of a non-profit enterprise. Also, the board of founders appoints an executive body that has the right to represent the interests of the NPO. “Public associations” are one of the types of non-profit enterprises that are created on the basis of the common interests of ordinary citizens. At the same time, the reporting of such an NPO must be formed in accordance with all legislative norms in force regarding such enterprises. There are a large number of different nuances associated with this type of activity. There are also various other types of non-profit enterprises. Deadline for submitting documents It is very important not to miss the deadline for submitting the relevant reporting documentation.

Zero reporting for non-profit organizations that do not carry out activities

Balance sheet form 1: form 2018 All Russian organizations, as well as official representative offices of foreign companies in our country, are required to report on their financial and economic situation for the reporting year. This obligation is regulated by the Law “On Accounting” No. 402-FZ. The law also provides “indulgences” for certain categories of economic entities that have the right to keep accounting records in a simplified form.

However, regardless of the method of accounting, basic or simplified, Form No. 1 is mandatory for all economic entities: organizations, individual entrepreneurs and private individuals. This year you will have to generate reports for 2017. The current form was approved by order of the Ministry of Finance of Russia No. 66n dated 07/02/2010.

Zero balance LLC: sample 2017

Aug 2017 An NPO cannot “suspend” the submission of reports, even when it suspends its activities for a year. Lawyer Marina Agaltsova has prepared an overview of what documents an NPO needs to submit “zero” to the inspection authorities - the Federal Tax Service (FTS), the Pension Fund (PF), to the Social Insurance Fund (FSS), to Rosstat and to the Ministry of Justice of Russia in order to avoid claims from them. 1. FEDERAL TAX SERVICE For late submission of reports to the Federal Tax Service (FTS), an NPO and its leader may be held accountable. The Federal Tax Service will not satisfy the explanation that the organization does not actually carry out any activities. Therefore, a number of documents still need to be submitted.
A.

Accounting statements of non-profit organizations in 2017-2018

Attention

The first is intended for non-profit organizations that have at least one of the following criteria:

• the founders (participants, members) are foreign citizens and (or) organizations or stateless persons,
• for the previous year there were receipts of property and funds from foreign sources,
• over the previous year, the receipt of property and funds of non-profit organizations (from any sources) amounted to over three million rubles.

Such organizations submit a report in form OH0001 and in form OH0002. The report is posted on the website of the Ministry of Justice of Russia at http://unro.minjust.ru/ Deadline: April 15 of the year following the reporting year. The second option is intended for non-profit organizations that do not have any of the above criteria.

What kind of reporting does an NPO submit in 2018?

Notification of expenditure of funds" is a special document, the format of which is established at the legislative level. It is mandatory to be formed by non-profit enterprises. It is one of the most important reporting documents.
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Important

Structural divisions” are branches of non-profit enterprises that are located separately from the main enterprise. A similar status is assigned if a workplace is equipped for a period of more than 2 months. An important feature of such divisions is that they must have a separate balance sheet and also provide reporting separately from the main organization.

There are also other issues related to the formation of reporting by structural divisions. “Founders” - any individual or legal entity who is the creator, owner and manager of the organization.

We fill out reports in Form No. 1 “balance sheet”

Submit the following reports on time:

• a report on its activities, on the personnel of the governing bodies - once every six months, no later than the 15th day of the month following the end of the six months (January 15, July 15);
• report on the purposes of spending funds and using other property, including those received from foreign sources, and on the actual expenditure and use of funds and other property received from foreign sources - quarterly, no later than the 15th day of the month following the end of the quarter (15 January, April 15, July 15, October 15);
• auditor's report based on the results of the audit of the annual accounting (financial) statements - annually, no later than April 15 of the year following the reporting one.

Marina Agaltsova, lawyer The simplified form was approved by Order of the Federal Tax Service of Russia dated October 19, 2016 N ММВ-7-3/

Balance form 1 and 2 for 2018

The form of the balance sheet (form code according to OKUD 0710001) was approved by Order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n “On forms of financial statements of organizations” as amended by Orders of the Ministry of Finance of the Russian Federation dated 10/05/2011 No. 124n, dated 04/06/2015 No. 57n. The form was approved in order to improve legal regulation in the field of accounting and financial reporting of organizations (with the exception of credit institutions, state (municipal) institutions) and in accordance with the Regulations on the Ministry of Finance of the Russian Federation, approved by the Post. Government of the Russian Federation dated June 30, 2004 N 329. Also does not apply to insurance organizations.

Simplified form of balance sheet (okud 0710001)

In the absence of such formalization of relations, public associations do not submit reports in the SZV-M form for such persons. Please note that in this letter the Pension Fund indicates that “for such persons” there is no need to submit reports. But he does not write that reports do not need to be submitted at all.

Therefore, in this case it would be better to send zero reporting. We recommend sending a letter to the Pension Fund stating that there is no obligation to provide SZVM, since during the reporting period the organization did not enter into either employment or civil law contracts that provide for payments. 3. SOCIAL INSURANCE FUND A. Form 4-FSS The situation with reporting to the Social Insurance Fund is the same as with reporting to the Pension Fund of the Russian Federation.
If there is a manager who works for the benefit of the organization for free, then we recommend concluding an appropriate civil law agreement.
Employees may have a paid day off to take care of their health. A bill has been submitted to the State Duma for consideration, proposing to oblige employers to provide their employees with an additional day off to undergo a medical examination.< … Компенсация за неиспользованный отпуск: десять с половиной месяцев идут за год При увольнении сотрудника, проработавшего в организации 11 месяцев, компенсацию за неиспользованный отпуск ему нужно выплатить как за полный рабочий год (п.28 Правил, утв. НКТ СССР 30.04.1930 № 169). Но иногда эти 11 месяцев не такие уж и отработанные.

< … Налог на прибыль: перечень расходов расширен Подписан закон, который внес изменения в перечень расходов, относящихся к оплате труда.

NPO zero balance form for 2018 sample

Pension Fund, it is better to send a zero calculation. B. Form SZV-M A monthly report on form SZV-M is submitted to the pension fund and contains a list of all employees. In the absence of activity and when concluding a civil contract with the chairman on the free performance of their duties, in our opinion, it is not necessary to submit this monthly report.
The Pension Fund of the Russian Federation indicated in its letter: the question of the need for public associations that are policyholders of compulsory pension insurance to submit reports in the SZV-M form depends on the fact of the presence or absence of labor or civil relations between public associations and their participants, based on labor or civil contracts for payments under which insurance contributions for compulsory pension insurance are calculated and paid to the Pension Fund.

In accordance with this regulatory document, it will be necessary to submit reports of this type, which include: The composition of financial statements is established only by federal legislation. All documents necessary in this case must be submitted to the relevant authorities no later than 3 months from the end of the reporting period. The list of tax documents for reporting depends on the applicable tax regime.

Enterprises that operate on a general basis will need to submit: If zero reporting It often happens that a non-profit organization, for various reasons, submits zero reporting. The main reason for this is the absence of the goal of obtaining any profit as a result of conducting activities.

The current forms of accounting reports for non-profit organizations are approved by Order of the Ministry of Finance of Russia No. 66n. We reviewed the full list of reporting documentation in the article.

Report on financial results of activities - form No. 2

The current form is OKUD 0710002, the tabular part reveals indicators of income, expenses from business or other activities, as well as the results of the financial activities of the institution.

NPOs are required to submit this report if:

1. During the reporting period, the organization received its own income from the sale of work and services, and the sale of goods.
2. The amount of income received from business activities is significant in relation to total income.
3. Reflection of income in the report on the intended use of funds is not enough to fully disclose information about the implementation of activities.
4. The lack of information prevents a real assessment of the organization's financial condition.

Accounting according to f. No. 2 consists of the title part, which indicates the details of the economic entity: name of the non-profit organization, type of activity, legal form of ownership, TIN. The tabular part of the document contains:

• name of the indicator;
• line code for each item;
• numerical expression of the indicator for the reporting period;
• the same figure for the previous period.

Some lines of the tabular section are subject to additional decoding in the explanatory note to the report. Due to the disclosure of information for the reporting and previous periods, inconsistencies may arise that need to be corrected.

Cash flow statement - form No. 4

Most non-profit organizations have the right to conduct accounting in a simplified way. The issue of the procedure and composition of simplified reporting is discussed in the topic: . In case of insignificant cash flows or their complete absence, the organization has the right not to provide document OKUD 0710004.

The report contains information on the annual movement of financial flows in terms of receipts, expenditures, lending, invested activities and other areas of the company. Disclosure of indicators should be carried out taking into account balances at the beginning and end of the calendar year in the currency of the Russian Federation (rubles). If a non-profit enterprise makes payments in foreign currency, then the report indicators are subject to conversion (recalculation) into rubles at the exchange rate on the date of preparation of the financial statements.

The report does not include the following types of cash flow amounts:

• investments of funds related to investing in government securities, bills, shares and other cash equivalents;
• cash receipts from the repayment of cash equivalents excluding interest and payments accrued during the period of use;
• currency exchange transactions without taking into account exchange rate differences (profit or loss);
• transactions for the exchange of cash equivalents without taking into account gains and losses during the exchange;
• transfer of funds of the organization between its current accounts;
• write-off operations to receive cash from the company’s current account;
• other similar cash flows.

A detailed filling algorithm is presented in the Regulations on BU 23/2011 (Order of the Ministry of Finance of the Russian Federation dated 02.02.2011 No. 11n). The text is posted on the official website of the Ministry of Finance.

Appendixes to the balance sheet - form No. 5

The report is a collection of tables, the data of which is a detailed explanation of the lines of the organization’s balance sheet. The absence of a form or an error in a document leads to a direct distortion of the financial statements, as well as to the impossibility of a real assessment of the results of the financial activities of the NPO.

The form provides a grouping of data that explains balance sheet indicators.

Name
Intangible assets.	A monetary assessment of the intangible assets, patents and investments in R&D available on the balance sheet of the NPO, and their movements (acquisitions, sales, in-house development) is given.
Fixed assets.	Information is reflected on the price expression of fixed assets in the institution's assets after depreciation is calculated, as well as information on the movement of fixed assets, investments in capital construction, reconstruction and modernization, etc.
Financial investments.	The section provides for the classification of financial investments made into groups (long-term and short-term). The section also contains information about financial investments that are pledged or transferred to third parties.
	The information characterizes the cost indicators of the organization’s material reserves, as well as information about the movement of materials. The data is indicated by type of available reserves.
Debt: receivables and payables.	A detailed breakdown of existing debt by maturity (current, overdue, short-term, long-term, etc.).
Production costs.	Classification of an institution's expenses in terms of areas of expenses incurred. Data for the reporting period and the previous year are reflected.
Obligations of the institution.	The section contains information about estimated liabilities, data on collateral for obligations, both received and issued.
State financial support (subsidies, investments, capital investments).	Data on received state, regional or municipal targeted funding is indicated.

Are the financial statements of non-profit organizations presented in full or simplified form in 2019? What reporting forms must a non-profit organization submit? What changes have the accounting reporting forms undergone in 2019? You will find answers to these and other questions in our article.

What are non-profit organizations

The main difference between a non-profit organization and a for-profit organization is its fundamental purpose. The goal of a commercial company is to extract the maximum possible amount of profit.

Non-profit organizations do not pursue the goal of making a profit. This is reflected in Art. 50 Civil Code of the Russian Federation. In their activities, they must first of all be guided by the Civil Code of the Russian Federation and the Law “On Non-Profit Organizations” dated January 12, 1996 No. 7-FZ.

As in commercial structures, the types of activities of a non-profit organization are fixed in its constituent documentation. The activities carried out by such an organization must correspond to the purpose of its creation and operation. Non-profit organizations are founded for the state to implement its functions in the social sphere, education, medicine, and culture. They also conduct religious, charitable and other activities. Non-profit organizations can also be created in the form of associations of citizens and legal entities to solve common problems.

Non-profit organizations can also engage in entrepreneurial activities that generate income. For example, educational institutions may provide additional paid services. But such activities should not contradict the main purpose of the organization. It must also be stated in the constituent documents, for example in the charter. Accounting for income received from the results of such activities is carried out separately from the main one. Legislation may establish certain restrictions on its conduct by certain types of non-profit organizations.

Financial support for non-profit structures is possible in the form of:

• income from founders or participants;
• charitable contributions/voluntary donations;
• income from business activities;
• income from the organization’s property, for example, from renting out premises;
• other income permitted by law.

Read about what distinguishes accounting conducted in a non-profit organization in the material “Features and tasks of accounting in non-commercial organizations” .

Forms of non-profit organizations

The Civil Code of the Russian Federation specifies several organizational and legal forms of enterprises that are created on a non-profit basis:

1. Consumer cooperatives (unions, societies).
   It is generally accepted that such enterprises are formed only for commercial purposes. However, in the non-profit sphere, they can be organized with the purpose of bringing together individuals and legal entities to meet the needs of their members and solve common problems. For example, housing cooperatives, citizen credit societies, gardening and dacha associations, agricultural unions, etc.
   Financing of such organizations is carried out at the expense of participants by contributing shares.
2. Funds.
   They exist through voluntary contributions from citizens and legal entities. Foundations pursue goals that are beneficial to the whole society: educational, social, cultural. Charitable organizations often operate in the form of foundations.
3. Public and religious organizations.
   These are voluntary unions and associations of citizens with common interests and intangible (for example, spiritual) needs. Such associations can also function in the form of an institution, a social movement, or a foundation. The founders can be individuals, legal entities, or their associations.
4. Associations of legal entities (associations, unions).
   They are created to coordinate commercial enterprises and protect them, as well as common interests. The constituent documentation is the constituent agreement, signed by all participants of the association, and the charter. Upon joining such an association, the independence of each member is preserved.
5. Institutions.
   These include organizations created by the founder(s) to carry out educational, social, cultural and managerial functions. In this case, institutions can be either fully funded by the founders or partially. To conduct their activities, institutions can attract charitable contributions from legal entities and individuals.

What kind of financial statements do non-profit organizations submit?

When preparing financial statements of non-profit organizations in 2018-2019, you must be guided by:

• Regulations on maintaining accounting and financial statements in the Russian Federation, approved by order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n;
• accounting chart of accounts and instructions for its use;
• Order of the Ministry of Finance of Russia “On the forms of financial statements of organizations” dated 07/02/2010 No. 66n, etc.

It is also useful to familiarize yourself with the latest information from the Russian Ministry of Finance “On the peculiarities of the formation of financial statements of non-profit organizations” (PZ-1/2015).

According to paragraph 4 of Art. 6 of Law No. 402-FZ, non-profit organizations can submit reports using the simplified form KND 0710096, which includes:

• balance sheet (OKUD 0710001);

On our website you will learn how to fill it out correctly using the article “Procedure for drawing up a balance sheet (example)” .

Download the balance sheet form on our website in the article “Filling out Form 1 of the balance sheet (sample)” .

• financial results report (OKUD 0710002);

Read the rules for filling it out on our website in the article “Filling out Form 2 of the balance sheet (sample)” .

• report on the intended use of funds (OKUD 0710006).

Find out how to fill out a report on our website from the article “Filling out forms 3, 4 and 6 of the balance sheet” .

IMPORTANT! As of 06/01/2019, updated simplified reporting forms approved by Order of the Ministry of Finance dated 04/19/2019 No. 61n are in effect. According to these amendments, all indicators should be entered in thousands of rubles, because unit of measurement "million rubles" and the code "385" denoting it are excluded. In addition, instead of OKVED, OKVED 2 is in effect, and in the report on the intended use of funds, the OKUD code has been corrected from 0710006 to 071003.

You can download the updated forms of the simplified balance sheet, income statement and report on the intended use of funds using the link below.

The electronic format for submitting simplified reporting was sent by letter of the Federal Tax Service dated July 16, 2018 No. PA-4-6/13687@.

At the same time, such organizations can present financial statements in full. The decision is made by the organization independently.

Non-profit organizations may not submit a cash flow statement (OKUD 0710004) unless they are required to do so by law. For example, in accordance with paragraph 5 of Art. 12 of the Law “On the Fund for Assistance to the Reform of Housing and Communal Services” dated July 21, 2007 No. 185-FZ, the annual reporting of the Fund for Assistance to Reform of Housing and Communal Services includes a cash flow report, a report on the results of investing temporarily free funds of the fund, and a report on the execution of the fund’s budget. According to PBU 4/99, non-profit organizations are not required to disclose information about changes in capital in their reporting (OKUD 0710003).

Non-profit organizations that do not conduct business activities and do not have sales turnover can represent accounts. reporting in a simplified form once a year. It will also consist of a balance sheet, an income statement and a report on the intended use of funds. Religious organizations that do not have obligations to pay taxes may not submit accounting reports.

A non-profit organization can develop a tabular form of explanations for the balance sheet and financial statements independently. According to the Accounting Regulations, non-profit structures can independently establish the detail of indicators for accounting items and determine the level of their materiality.

Read about how the accounting policy of a non-profit organization is formed in this material.

Accounting financial statements of socially oriented non-profit organizations

For the first time, mention of socially oriented non-profit organizations appeared in the law “On amendments to certain legislative acts of the Russian Federation on the issue of supporting socially oriented non-profit organizations” dated 04/05/2010 No. 40-FZ. These include:

• public and religious organizations;
• Cossack societies;
• autonomous non-profit organizations;
• societies of indigenous and small peoples in the Russian Federation;
• organizations whose activities are aimed at solving social problems, issues and helping citizens (for example, providing legal assistance to citizens, supporting the population after natural disasters and catastrophes, dealing with environmental protection, protection and restoration of cultural sites, burial sites, etc.).

Socially oriented non-profit organizations can submit accounting reports using a simplified form.

Results

The procedure for submitting financial statements of non-profit organizations in 2019 is somewhat different from that for commercial enterprises. Non-profit organizations have the right to submit financial statements in a simplified form, as well as independently determine the detail of its articles and the level of materiality. From June 1, 2019, updated accounting forms must be used.

Any enterprise operating in Russia must submit reports to various government bodies.

They are no exception. However, for such entities a different set of documentation and special deadlines are provided.

What is an NPO?

A non-profit organization is an organization whose purpose is not to make a profit, and the income from its activities is not distributed among the founders.

Such a business entity has all the characteristics of a legal entity:

• has an independent balance;
• can open bank accounts;
• has the right to stamps with its name;
• acts on the basis of the charter;
• is created for an unlimited period of activity.

These enterprises are created for social, cultural, educational, political and other similar activities, the purpose of which is to achieve public benefits. The most famous such organizations are charities.

Entities of this kind can carry out commercial activities, but only if it is intended to achieve the goals of the company and the distribution of income received among the founders is not intended. Their activities are regulated by Law No. 7-FZ.

Financial statements

Non-profit organizations are required to maintain appropriate records, prepare reports and submit them annually. The deadline for submitting completed forms is March 31 of the year following the reporting year.

According to the law, the composition of the account. NPO reporting includes two types of documents, each of which must be drawn up in the prescribed form, taking into account the specifics of the entity’s activities:

• Balance sheet. The difference between this report and the report is the replacement of the “Capital and Reserves” section with “Targeted Financing”. At the same time, the organization indicates information about the amounts of sources of formation of its assets. The specific content of this section depends on the legal form of the company.
  The NPO independently determines how detailed the information will be reflected in the balance sheet. For example, if an enterprise has a fairly large amount of inventory, then the reporting may show a detailed composition of the inventory. If their range is limited, then the entire amount is allowed to be shown in one line.
• Report on the intended use of funds. Contains the following information:
  • the amount of funds used in the activity, including expenses for wages, charity, targeted events, costs for ensuring the functioning of the enterprise;
  • balance at the beginning of the year;
  • the total amount of money received, including target, membership, entrance and voluntary contributions, profit from business activities is also indicated;
  • balance at the end of the year.

You can also write an explanatory note. This document contains a transcript of individual indicators expressed in free form.

Reports can be submitted in paper or electronic form.

You can get detailed information about the accounting of these enterprises from the following video:

Tax reporting

Non-profit organizations also report to the state authorities of the Federal Tax Service. The list of documents depends on the chosen taxation system.

General mode

If an enterprise does not use a special taxation system, then it must submit the following documents to the tax office:

• . It is recommended to submit it electronically no later than the 25th day of the month following the end date of the period.
• . If an existing organization has taxable property as part of its assets, it must provide calculations and transfer payments quarterly. Only enterprises that do not own fixed assets are exempt from filling out the form and paying tax. The declaration on advance payments is submitted to the relevant authorities within 30 days after the end of the reporting period. The document containing information about the final calculation must be submitted no later than March 30.
• . An NPO is recognized as a payer if it conducts business activities. The form is submitted for each reporting period no later than 28 days after its end. The report for the tax period must be submitted by March 28 of the year following the previous one. If the organization did not conduct business activities, it must submit a special simplified declaration to the territorial inspection. Its due date is also March 28.
• . If the company's property includes a land plot, it must submit this report before February 1 of the year following the reporting year.
• . It is necessary if the organization has a vehicle. The deadline for submitting the document is also February 1.

In addition to those listed, NPOs must provide the inspection with some other documents:

• . Provided if the company has 100 or more employees. Available until January 20th.
• . According to the law, any enterprise is required to report the amount of income tax withheld from employees if their number exceeds 25 people. To do this, you must submit a certificate in the prescribed form to the tax authorities before April 1.

Special systems

These organizations have the right to use special tax regimes. In this case, they are required to provide the relevant reports to government authorities:

• . It must be formalized if the company uses. The document is submitted quarterly by the 20th day of the month following the reporting period.
• . To be filled in if the company is on the simplified tax system (). In this case, the form must be completed and submitted by March 31 of the year following the previous period.

These entities bear the same responsibility for the information specified in the documents as other enterprises.

Other documentation

NPOs also submit calculations to other government agencies.

Off-budget funds

• . Submitted to the social insurance fund if the number of employees exceeds 25 people. The dates for submitting a document in electronic and paper form differ:
  • on paper must be reported by January 20;
  • Electronic calculations are allowed to be submitted until January 25.
• . It is submitted to the territorial bodies of the Pension Fund if the average number of employees exceeds 25 people. The due dates are as follows:
  • February 15, if the report is generated on paper;
  • February 22, if electronic payment is submitted.

Federal State Statistics Service

In addition to the reports that are submitted by the organization included in the sample, two mandatory documents must be submitted to the territorial body of Rosstat:

• Form No. 1-NPO. Information on the activities of the enterprise must be submitted by April 1 of the year following the reporting year.
• Form No. 11(short). The document contains information about the movement of fixed assets. It must also be submitted to the territorial authorities before April 1.

Ministry of Justice

Non-profit enterprises are required to submit reports on their activities to the Ministry of Justice:

• Form No. 0Н0001. It should reflect information about the managers, as well as the nature of the organization’s activities.
• Form No. 0Н0002. The completed form contains information about the expenditure of targeted funds, as well as the use of property.
• Form No. 0Н0003. To be filled out on the official website of the ministry.

In some cases, companies may not provide these reports. This opportunity appears if:

• the NPO did not receive assets from foreign persons, international enterprises, etc.;
• the founders or participants are not foreign citizens;
• the total amount of receipts for the year does not exceed 3 million rubles.

In this case, instead of forms No. 0Н0001 and 0Н0002, a statement of compliance with legal requirements is submitted. It is compiled in any form.

All of the listed reports must be submitted to the territorial department of the ministry by April 15 of the year following the reporting year.

Features of socially oriented NPOs

According to the current legislation, non-profit organizations whose work is aimed at solving public problems are recognized as socially oriented (SO):

• social protection;
• assistance in overcoming natural disasters and catastrophes;
• animal protection;
• protection of buildings and structures that have cultural and historical significance;
• provision of legal assistance free of charge or on a preferential basis;
• environmental protection;
• charity;
• prevention of dangerous forms of human behavior;
• activities in the field of healthcare, education, culture, science, etc.

Most often they are created in the form of religious organizations, associations, public associations, and autonomous NGOs. Political parties and state corporations cannot be like that.

The reporting of such companies has a number of distinctive features. Instead of the standard forms that all enterprises submit, they fill out special forms:

• Balance sheet of SO NPO.
• A report on the intended use of their funds.

Latest changes for 2019

The legislation introduced some new reporting rules for non-profit enterprises. The difference between the new rules and the old ones is as follows:

• section 3 of the balance sheet is called “Targeted Financing” instead of “Capital and Reserves”, it contains information about targeted funds and funds;
• significant information about reporting indicators can be disclosed in the explanatory note to the balance sheet;
• small NPOs have the right to draw up simplified forms, including a report on the intended use of funds.

According to the changes, socially oriented associations are no longer considered as a separate category. Their reporting forms no longer have significant differences.