Rent to the tax non-profit organization. What reporting must non-profit organizations submit?

These include entities whose activities are not related to making a profit. In NCOs, the income received as a result of the activities performed cannot be distributed among the founders, which is the main difference from commercial enterprises. Non-profit organizations have much in common with legal entities. They have their own balance sheet and charter, on the basis of which they carry out their activities, they can open bank accounts. NPOs are also allowed to have stamps with their name on them. Activities of subjects of non-commercial activities are not limited to a certain period.

Non-profit organizations need to ensure the timely submission of reports and the correct completion of the submitted documents. You should be aware that quite often errors in reports submitted to various state bodies become the reason for claims against an NPO, which can be accused of violating the law by suspending its activities.

Non-profit organizations, along with other enterprises and structures, need to prepare documentation for submission to the regulatory authorities of reporting - tax, accounting and statistical. NPOs also report on insurance premiums and submit special reports to the Ministry of Justice of the Russian Federation. To present everything in a timely manner Required documents and to avoid problems with the law, non-commercial entities should know what reports NPOs submit, the deadlines for their submission, and other aspects of reporting that require special attention.

Accounting reports of NGOs

All subjects of non-commercial activities are required to maintain and once a year submit financial statements in accordance with general rules. Reporting to the appropriate authority, they must prepare the following documentation for submission

Balance sheet of NCOs;

Reports confirming the intended use of funds.

Each document is filled in and drawn up in the prescribed form, while their preparation takes into account the features and specifics of the organization's activities.

Some NCOs additionally submit a report on financial results. It appears in the following cases

The work of a non-profit organization brought her significant income;

Report required for evaluation financial condition NGOs.

If it is not required to provide a statement of financial results, then the income from the operation of the NPO is reflected in the document on the intended use in the special line “profit from income-generating activities”.

Accounting reports of NPOs are submitted within 90 days after the end of the reporting period.

The balance sheet of an NPO is somewhat different from the balance sheet compiled commercial enterprises. So the section "Capitals and reserves" was replaced by "Target financing". It indicates the amounts of sources of formation of assets, and also reflects the balances of targeted income. Also, in the balance sheet of NCOs, some other lines were replaced, which is due to the nature of the activities of non-profit enterprises.

The report on the targeted spending of funds indicates the costs for charitable purposes, for holding various events, for salaries and other expenses necessary for the functioning of the organization. Sum financial receipts- general and for specific items - various contributions, income from activities, the balance of money at the beginning and at the end of the reporting period.

NPO reports to the Ministry of Justice

Subjects of non-commercial activity submit reports of NCOs to the Ministry of Justice, indicating in the forms approved by the Ministry of Justice Russian Federation, all requied information. The submitted reports confirm that there are no foreigners among the employees of the NPO, and the organization does not have foreign sources of funding.

NPO reporting to the Ministry of Justice, the deadlines for its submission are as follows

Form No. 1 - the document indicates information about the leaders of the non-profit organization, as well as the nature and specifics of its activities;

Form No. 2 - it provides data on the used targeted funds and property;

Form No. 3 - the report reflects all funds and property received by NCOs from international and foreign companies and businesses, from foreigners and stateless persons. You can fill it out by visiting the official portal of the Ministry of Justice.

All these NPO reports to the Ministry of Justice have the following submission deadlines - until April 15 of the year following the reporting period.

Some subjects of non-commercial activities do not submit reports to the Ministry of Justice in such cases

The organization did not receive funds from foreign companies or foreign persons;

The founders or employees of the NPO are not foreigners;

The organization received income for the reporting period the total amount no more than 3 million rubles.

In this case, instead of the first two forms, an application is filled out, which has an arbitrary form and meets the requirements of the legislation of the Russian Federation.

NPO tax reporting

Non-profit organizations must also submit reports to the federal tax service. The reporting form of NCOs to the tax service for different entities may differ depending on the chosen taxation system.

Main tax regime

Non-profit enterprises using the main taxation system submit the following list of documents to the tax office

VAT declaration - is usually submitted in electronic form before the 25th day of the month following the reporting period. This report must be submitted every quarter. In the absence of an object subject to VAT, non-profit enterprises submit reports consisting of a title page and the first section;

Reporting on property taxes - in the course of their activities, NPOs pay taxes on property that they have on their balance sheet. On a quarterly basis, non-commercial activity entities transfer payments and provide their calculations in the appropriate form. Non-profit organizations that do not own fixed assets are exempted from filling it out. Deadlines for the NCO's report on property taxes - the declaration is submitted within 30 calendar days after the end of the reporting period;

Income tax - a non-commercial business entity engaged in entrepreneurship is a payer of income tax. For each reporting period, reporting is provided, which must be submitted within 28 days after its end. A full report for the tax period must be submitted before March 28 of the year following the reporting one. If the NPO does not entrepreneurial activity, then it provides simplified reporting to the tax service. Deadlines for NCOs to submit such a report are also until March 28;

Land tax - if the non-profit organization has land plot, then it fills in the relevant declaration before February 1 of the year following the reporting period;

Transport tax report - the form is filled out if the balance sheet of the NCO has vehicle, it is also rented until February 1.

Also, some other documents are submitted by non-commercial entities. Data on the average number of employees are provided to the tax office by January 20 by organizations with 100 or more employees. And if the number of employees is more than 25 people, then before April 1, 2-NDFL certificates drawn up in a certain form are submitted.

Reporting on the simplified tax system

Non-profit organizations operating under the simplified taxation regime submit such reports to the tax office

Declaration on single tax for imputed income - if an NCO applies UTII, then every quarter, before the 20th day of the month following the reporting period, it must submit this declaration;

Declaration on the simplified tax system - must be completed and submitted by a non-profit enterprise that is on a simplified taxation regime. Reporting deadlines for NCOs - documentation must be submitted before March 31 of the year following the reporting period.

NPOs on the simplified system do not pay VAT, income and property taxes, and some other payments. But at the same time, there are exceptions for enterprises renting property in some other cases, which must be clarified with the tax authorities.

Submitting reports to NPOs 2017, subjects of non-commercial activities, along with other enterprises, bear full responsibility to the federal tax office for the information provided in the documents.

Reporting for NPO employees

All NCOs also submit reports for the year on the contributions paid by the organization for their employees to the regulatory authorities.

Insurance premium reporting

All non-profit organizations are required to timely submit reports to the Social Insurance Fund and the Pension Fund of the Russian Federation. NPO reports 2017 on extra-budgetary funds are submitted in accordance with the rules common to enterprises of all types of activities.

Non-profit organizations fill out the following documents

Reports to the FSS- Form 4-FSS is submitted to the social insurance fund of NGOs with more than 25 employees. It can be submitted in electronic format or on paper, while the deadlines for reporting to the FSS are different.

If a non-profit organization does not have permanent employees for the reporting period, then it must submit zero reporting to the NPO 2018 to the social insurance fund. The deadlines for its submission are before the 20th day of the month following the reporting period.

Reports to the FIU- reporting to the Pension Fund of the Russian Federation is submitted in the RSV-1 form by non-profit organizations in which average population employees for the reporting period more than 25 people. Reports of NPOs 2018 to the Pension Fund of the Russian Federation are formed on paper or in electronic form and differ only in the deadlines for submission

According to the innovations, since 2016, subjects of non-commercial activity must fill out and submit the SZV-M form to the FIU every month, reporting for employees. This is a report that provides information about the insured persons.

According to the written permission of the Pension Fund of Russia, zero quarterly reporting may not be provided. This applies to NPOs that did not have permanent employees during the reporting period.

In addition, non-profit organizations applying reduced tariffs must complete additional subsections in the RSV-1 and 4-FSS forms.

Reporting to Rosstat

Subjects of non-commercial activities, along with other legal entities, must submit statistical reports to Rosstat in a timely manner, indicating the necessary information. The terms and rules for submitting the required documents are determined by the legislation of the Russian Federation, and in case of failure to submit reports, administrative liability is provided. All NPOs are required to submit a balance sheet to Rosstat.

Subjects of non-commercial activities must submit to state statistical bodies without fail the following documents

Form No. 1-NCO - information on activities is indicated in the report non-profit enterprise, it must be submitted before April 1 of the year following the reporting period;

Form No. 11 (short) - the document indicates information about the available fixed assets, their quantity and movement. The form must be submitted once each year by April 1st.

Other reports are also submitted to the local offices of Rosstat. The final list of documentation included in the NPO's statistical reporting is determined depending on the specifics of the organization's activities. Prior to submitting the report, it is necessary to clarify in local branches statistics, which forms should be submitted to a particular non-profit organization.

Socially oriented non-profit organizations submit Form 1-SONKO to Rosstat, which provides all the necessary information about the activities of a socially oriented NPO. Form 1-SONKO must be submitted before April 1 of the year following the reporting period.

Socially oriented are considered non-profit organizations that, in the course of their activities, help to solve social and public problems. SO NPOs include entities that provide social protection individuals, nature protection, as well as objects of cultural or architectural value, animal protection. Also, such organizations provide legal assistance to individuals and legal entities. They are engaged in charity and activities in various fields - cultural, scientific, educational and others.

There are also separate requirements for non-profit organizations that are. They must report every year on the use of their property and be sure to publish reports. At the same time, the legislation does not determine the specific timing of publication and its type, therefore, once a year, an NPO must publish such a report in the media or on its official website. You can also print a special brochure.

Charitable organizations are also required to submit additional reports. So they submit reports on their activities to the Ministry of Justice, which should contain the following information

Information relating to the financial and economic aspects of the organization's activities. They must confirm that the NPO engaged in charity complies with the requirements stipulated by law in relation to the property and funds of charitable organizations;

List personnel the governing body of the charitable organization;

Information that details the content and composition of charitable programs and events compiled and conducted by this organization, including a list of programs and their description;

Data on the results of the charitable activities of a non-profit organization, information on violations of the law identified during inspections, and measures taken to eliminate them.

A report on the activities of a charitable organization is submitted once a year to the territorial office of the Ministry of Justice of the Russian Federation by March 31 of the year following the reporting period.

Separately, reports are submitted by a non-profit organization that performs the functions of a "foreign agent".

Such an NPO is required to submit the following reports to the regulatory authorities

Documents that indicate the specifics of the activities of the NPO and the leadership of the organization. Such a report is submitted once a half year before the 15th day of the month following the end of the reporting period;

Reporting on Money ah and property, about their intended purpose and expense. This includes funds and property received from foreign organizations and citizens. Such reporting shall be submitted every quarter by the 15th day of the month following the end of the reporting period;

The auditor's report, which is drawn up on the basis of the results of an audit of accounting or financial reporting. It is submitted once a year until April 15th.

The list of reports submitted by non-profit organizations is quite impressive. In addition to the main reports common to all NPOs, additional reports are submitted, the list of which depends on the type of activity of the organization and some other aspects.

The main task of subjects of non-commercial activity is to correctly fill in and submit all required documents in a timely manner. To avoid mistakes and inaccuracies leading to violation of the law and administrative responsibility, it is necessary to clarify the list of reports and the deadlines for its submission in the territorial offices government agencies. It is also necessary to strictly follow the instructions for filling out the documentation offered by the regulatory services.

Recently, large and long-awaited changes were made to the accounting standards of the Russian Federation, which significantly changed the reporting rules. These changes also apply to the accounting reporting documentation of non-profit organizations that have switched to the simplified tax system.

It is worth noting that there are no restrictions on the use of the simplified tax system for NPOs. If the NPO complies with all General requirements, then they have every right to switch to the so-called simplified system among the people.

Accounting reporting for NGOs

According to the current legislation, annual financial statements are prepared in the presence of:

• financial statement;
• accounting balance;
• attachments to the above documents.

An important addition for owners of medium and small businesses: you are allowed to keep all the accounting records yourself.

According to the new simplified system, small business owners generate the following reporting:

• balance sheet and reporting documentation on losses and income, which includes data only for groups of articles, without specifying specific data for articles;
• as for the annexes to the main documentation (report and balance sheet), here you indicate only the most important data that assess the financial situation of the organization or its financial results.

At the same time, small business owners can still form reporting documentation using common forms.

So that you do not get confused in the future, we want to note that some reporting documents have been renamed by the law of the Russian Federation:

1. The Profit and Loss Statement has been renamed to the Statement of Financial Performance.
2. The report on the use of funds is called the “Report on the intended use of funds.

We also note that NPOs must submit a statement of financial results in such cases:

• if in the year for which the report is submitted, the organization received income from activities. It can be an entrepreneurial or other income-generating activity;
• if the NPO has a significant indicator of income;
• if the report on the intended use of funds does not sufficiently disclose information on income from activities (entrepreneurial or other that makes a profit) to fully understand the financial condition of the NPO and the results of its work;
• if, without knowing the profit indicator, it is not possible to assess the financial condition of the non-profit organization by interested parties.

I would also like to add that for socially oriented NGOs, special shapes accounting reporting documentation of a simplified type. Other non-profit organizations use the general form of balance sheet adopted for all organizations.

What does the term "socially oriented NPO" mean?

This is the name of organizations that were opened in accordance with the forms provided for by law. The exception is state-owned companies and corporations, public associations, which are political parties whose activities are related to the decision of various kinds social problems population of the country, development civil society and other activities provided for by the current legislation. Practice shows that the bulk of socially oriented non-profit organizations are classified as SMEs (small businesses). Often such organizations use the simplified tax system.

To facilitate the management financial statements on USN tax services Russia is advised to organizations that prepare reports on paper to actively use machine-oriented forms in their work, which have passed the appropriate control and have been approved by the tax inspectorate.

What's new in the reporting forms with the adoption of the USN

As we have already said, other names of reporting documentation have become an innovation. But the differences are not only in the name, but also in the content of the reporting. The new forms greatly facilitate the disclosure of NPO data in accounting.

Liabilities and financial assets of the balance sheet on the simplified tax system contain large items. Assets for socially oriented non-profit organizations are divided into:

1. Non-current tangible assets. These include fixed assets and outstanding investments in fixed finance.
2. Assets are financial, intangible, as well as other non-current. They include the results of various developments and studies, deferred tax assets, as well as investments in progress intangible assets, Research and development.
3. Cash equivalents and cash.
4. Other current assets. These include accounts receivable and inventories.

As for liabilities, they are divided into:

1. Target finance.
2. The Fund of Especially Valuable Movable and the Fund of Real Estate, as well as other trust funds.
3. Commitment for the long term.
4. Loan debt.
5. Other short-term obligations.

It is interesting to note that the articles of liabilities and assets of the balance sheet of a non-profit organization are not grouped into sections. If we compare the balance sheet forms for socially oriented NGOs and SMEs, we can immediately notice a significant simplification of data disclosure. At the same time, the differences lie in the fact that the form of the SMP balance sheet differs only in slightly more detailed items.

When to submit reports to non-profit organizations that are on the simplified tax system in 2016-2017

So, let's look at the deadlines for submitting accounting documentation for NGOs. On the Internet, there are certain programs for this that can be installed on the computer of the reporting employee. The program will promptly remind you of the accounting documentation that needs to be submitted to the tax authorities. Some documents are submitted once a quarter, others once a year.

Let's look at what documents NPOs need to submit, when to do it and where to submit reports. To begin with, we list the reports that an NPO located on the simplified tax system must submit every quarter:

• the report to the FSS is submitted to the local FSS body, while the report for the first quarter must be submitted before April 25, for the second quarter - before July 31, for the third quarter - before October 20 and for the fourth quarter before January 20 of the next year;
• the report to the FIU is submitted to the local FIU, here the dates are slightly different from the previous report: for the first quarter you submit a report by May 15, for the second quarter documents are submitted until August 15, for the third quarter - until November 15 and, finally, for the fourth quarter follows Submit your report by February 15 of the following year.

Now consider the accounting documentation that must be submitted once a year:

1. Declaration on USN. Served in the IFTS, you must submit it once a year until March 31.
2. Report on the intended use of funds, balance sheet and income statement. This reporting is submitted to statistics and to the IFTS, the deadline for submission is the same as that of the declaration - until March 31.
3. Report to the local authority of the Ministry of Justice of Russia (it can also be posted directly on the website of the Ministry). You must do this by April 15 once a year.

Today, reporting has become much easier than, for example, 15 years ago. Now even a person who is not related to accounting can easily fill out all the reports. First, all forms are in free access in the Internet. Secondly, on the World Wide Web you can also easily find examples of filling out reports. Thirdly, there are many forums on the Internet where you can get a detailed detailed answer or advice from competent experts by asking a question on the forums for NGOs. The main thing is to understand the filling once and do not forget about the deadlines for submitting documentation.

Are the financial statements of non-profit organizations in 2018-2019 presented in full or simplified form? What forms of reporting must a non-profit organization submit? 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 commercial one is its fundamental purpose. The purpose of a commercial company is to extract as much as possible possible size arrived.

Non-profit organizations do not pursue such a goal as making a profit. This is reflected in Art. 50 of the 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-Commercial Organizations” dated January 12, 1996 No. 7-FZ.

As in commercial structures, the 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 functioning. Non-profit organizations are founded for the implementation by the state of its functions in social sphere, education, medicine, 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 activity should not contradict the main goal of the functioning of the organization. It must also be written in founding documents, for example, in the statute. Accounting for income received from the results of such activities is carried out separately from the main one. Legislation may impose certain restrictions on its conduct. certain types non-profit organizations.

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

• proceeds from the founders or participants;
• charitable contributions / voluntary donations;
• business income;
• income from the property of the organization, for example, from the rental of premises;
• other income permitted at the legislative level.

Read about what distinguishes accounting conducted in a non-profit organization in the material "Features and tasks of accounting in NCOs" .

Forms of non-profit organizations

The Civil Code of the Russian Federation indicates several organizational and legal forms of enterprises that are created on a non-commercial 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 to bring individuals and legal entities together to meet the needs of their participants and solve common problems. For example, housing cooperatives, credit societies of citizens, horticultural and country associations, agricultural unions, etc.
   Financing of such organizations is carried out at the expense of participants by making shares.
2. Funds.
   They exist at the expense of voluntary contributions of citizens and legal entities. Foundations pursue goals that are useful for 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 non-material (for example, spiritual) needs. Such associations can also function in the form of an institution, a social movement, a foundation. Founders can be both individuals, legal entities, as well as their unions.
4. Associations of legal entities (associations, unions).
   They are created to coordinate commercial enterprises and protect them, as well as common interests. The constituent documents are memorandum of association, signed by all participants of the association, and the charter. When joining such an association, the independence of each member is preserved.
5. institutions.
   These include organizations created by the founder (founders) to carry out educational, social, cultural and managerial functions. At the same time, institutions can be either fully funded by the founders, or partially. In order to conduct their activities, institutions can attract charitable contributions from legal entities and individuals.

What financial statements are submitted by non-profit organizations

When compiling the financial statements of non-profit organizations in 2018-2019, it is necessary to be guided by:

• Law No. 402-FZ dated 06.12.2011 “On Accounting”;
• Regulations for 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;
• PBU 4/99;
• chart of accounts of accounting and instructions for its use;
• Order of the Ministry of Finance of Russia "On the Forms of Accounting Statements of Organizations" dated July 2, 2010 No. 66n, etc.

It is also useful to familiarize yourself with the latest information from the Ministry of Finance of Russia “On the features 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 in a simplified form KND 0710096, which includes:

• balance sheet (OKUD 0710001);

On our website you will learn how to fill it out correctly with the help of the article "The procedure for compiling the balance sheet (example)" .

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

• statement of financial results (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" .

The electronic format for the submission of simplified reporting was sent by letter of the Federal Tax Service dated July 16, 2018 No. PA-4-6 / [email protected]

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

Non-profit organizations may not submit a cash flow statement (OKUD 0710004), unless it is imputed to them 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 in the Reform of Housing and Utilities includes a cash flow statement, a report on the results of investing temporarily free funds of the fund, a report on the implementation of the budget of the fund. According to PBU 4/99, non-profit organizations are not required to disclose information on changes in capital in their financial statements (OKUD 0710003).

Non-profit organizations that do not conduct entrepreneurial activities and do not have sales turnover may submit accounting. simplified reporting once a year. It will also consist of a balance sheet, a statement of financial results and a statement of intended use of funds. Religious organizations that do not have obligations to pay taxes may not submit accounting records.

A non-profit organization can develop a tabular form of explanations for the balance sheet and income statement on its own. According to the Accounting Regulations, non-profit structures can independently set the detailing of indicators for accounting items and determine the level of their materiality.

About how it is formed accounting policy non-profit organization, read in this material.

Accounting financial statements of socially oriented non-profit organizations

For the first time, the 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 05.04.2010 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, protecting environment, protection and restoration of cultural objects, burial places, etc.).

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

Results

The procedure for submitting financial statements for non-profit organizations in 2018-2019 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.

Non-commercial companies, as a rule, are created not for the sake of making a profit, but for other purposes provided for by the Charter. Despite this, NCOs are required to submit reporting documents to the control authorities. We will figure out what kind of reporting and in what time frame it is necessary to submit to the Ministry of Justice in 2018.

Types of reporting to be submitted to the Ministry of Justice

The activities of non-commercial structures are under the close attention of the state, including through the Ministry of Justice of the Russian Federation. Reporting to the Ministry of Justice is submitted for the purpose of informing for the previous period (year) about the management staff, receipts and expenditures, as well as other operations. The exact list of reporting documents is determined depending on the direction of the NPO's work.

Standard forms were approved by the Ministry in Order No. 72 dated 03.29.10. Here are the following types reporting for non-profit organizations:

• On the activities of NGOs and the composition of the governing body - f. No. OH0001.
• On the expenditure of funds and the use of other property, including that received from foreign persons - f. OH0002.
• On the amount of funds (other property) received from foreign persons and international organizations, on the purposes of their spending and actual use - f. OH0003.
• On the activities of religious organizations - f. OP0001.
• Reports for structural divisions foreign NPO - f. SP0001, SP0002, SP0003.

Note! If an NPO does not have foreigners or stateless persons in the management team, does not receive funds from foreign companies, and has finance receipts of no more than 3 million rubles. for the period, it is allowed to present the report in a simplified form. This means that only an arbitrarily drafted application (message) with information about the duration of the NPO's activity and confirmation of the above requirements is submitted to the Ministry of Justice.

Reporting of NGOs to the Ministry of Justice in 2018 - terms

In 2018, the deadlines for filing NCO reports with the Ministry of Justice are in accordance with the rules of 2017. In general, non-profit organizations should prepare documents and submit them to the Ministry of Justice before April 15th. The control body is a territorial subdivision of the Ministry of Justice.

Reporting methods - by sending a letter by mail (with a description of the attachment); by a personal visit to a government agency or by posting forms on the website of the department. In the latter case, the organization will need to have Personal Area on ]]> portal of the Ministry of Justice ]]> , assure electronic signature, and then fill in the required forms in the "Reports" section.

NCO reporting to the Ministry of Justice in 2018 - deadlines by type of organization:

Responsibility for NPOs for late submission of reports occurs in accordance with Art. 19.7 of the Code of Administrative Offenses of the Russian Federation in the form of a warning or a fine.

In 2018, the reporting of non-profit organizations must be submitted in a timely manner to a number of state authorities: the Federal Tax Service, the Ministry of Justice, off-budget funds, Rosstat. Last year, a number of changes were legislatively approved in the procedure for submitting reporting documentation, some innovations also affected NGOs. The founders of non-profit associations must provide reports that display information about the activities of the entity, its leaders, use financial resources. The article will consider in detail which reports of non-profit organizations for 2018 need to be prepared.

Non-Profit Organizations

From the name, we can conclude that making a profit is not the main purpose of the functioning of these institutions. A legal entity has its own bank account, seal, charter, and its leaders are required to draw up reports. Such entities are created for the implementation of cultural, religious, charitable, social, political activities.

Despite the fact that the founders of funds do not receive profit as a result of their operation, they are required to regularly submit accounting, tax and statistical reports. A feature of an autonomous non-profit organization is that it is created on the basis of voluntary contributions by individuals or legal entities and subsequently they do not have rights to the property of this entity. The activities and procedure for compiling reports of autonomous non-profit organizations are regulated by federal legislative acts.

Composition of NPO reporting documentation in 2018

tax reporting (VAT declarations, profit and real estate declarations);

accounting reports of non-commercial partnerships (submitted once a year); if the organization does not commercial activity, it can generate reports in a simplified manner;

reports to the statistics of non-profit organizations (fill in form No. 1-NCO); if the statistical authorities require other information, the founders of NCOs are obliged to provide them;

payments to extra-budgetary funds (data on personalized accounting, on the amount of payments transferred to the Social Insurance Fund and the Pension Fund of the Russian Federation);

specialized reports of non-profit organizations (submitted to the authorities that keep records of such entities).

Accounting statements and deadlines for their submission

In 2018, financial statements must be submitted to the regulatory authorities by March 31. NPOs working on the simplified tax system and socially oriented organizations can prepare reporting documentation according to a simplified type, and all other non-profit entities form a balance sheet according to a generally accepted model. The composition of financial statements in 2018 for non-profit associations will be as follows:

Balance sheet. If the institution does not operate on a commercial basis, then the section "Capital and reserves" must be replaced with "Target financing". In boo. reporting, it is necessary to indicate information about the sources of asset formation.

Report on the intended use of resources. It should display the following information: the balance of funds at the beginning of the reporting period, the amount of financial resources used (payment wages, costs of events, etc.), the amount of money received.

An explanatory note can be attached to the annual reporting for 2018 of a non-profit organization, in which the main indicators will be deciphered in any form. One copy of the reporting is submitted to the tax office, and the second to the statistical authorities. Financial statements in 2018 are provided in the following cases:

if during the year the NPO received income from the implementation of activities;

if in the report on the use of funds, data on the income received and the results of the activities of the institution are not fully disclosed;

financial reports for 2018 are often needed when stakeholders cannot assess the financial condition of an NPO.

Reporting to the Federal Tax Service

The composition of reporting in 2018 for non-profit institutions depends on the tax regime in which they operate. If you do not submit reports to those approved by the Government, then the founders of NPOs will have to pay large fines. Organizations operating under the general regime are required to prepare tax returns for non-profit entities in 2018:

declarations: for VAT (quarterly, until the 25th day of a new month), for property tax (until March 30), for income tax (until March 28);

Reports to the Ministry of Justice

NPO leaders need to prepare a report of non-profit organizations to the Ministry of Justice in 2018 by April 15. The procedure for compiling and submitting reports to the territorial bodies of the Ministry of Justice is regulated by the Law “On Non-Commercial Activities”. Documentation can be sent different ways: send by mail (be sure to attach an inventory of the contents of the parcel), bring in person, post on the website of the department. The composition of the reporting of non-profit organizations in 2018 is determined by the type of activity of the NPO, the following information should be disclosed in the documents:

about the location of the subject;

about economic activity;

about charitable programs;

on the amount of financial resources received;

on the expenditure of funds;

information about leaders.

Features of reporting by various types of NCOs

All NPOs, regardless of their underlying goals, are required to post on the website of the Ministry of Justice a report on the activities of a non-profit organization in 2018 and on the use of its property. What reports do non-profit organizations need to submit in 2018? More on this later:

Public associations are required to provide data on the property received and how it was used, the actual address of the subject, information about the leaders.

Trade unions submit information about the name of the subject, the actual location of the NPO, information about the founders.

Charitable organizations and foundations provide information on economic activities, managers, composition of charitable events, violations identified as a result of a tax audit and measures to eliminate them, and statistical reporting.

Religious organizations provide form No. OP0001, information on the continuation of future activities, a special application.

Cossack societies submit documentation similar to that provided by religious organizations. They are also required to provide information on the number of members of the company.

Non-profit associations bear the same responsibility for committed offenses as other entities. Therefore, their founders are interested in competently organizing accounting and reporting and avoiding problems with regulatory authorities. Finabi specialists have great experience work in the field of providing accounting services, we will be able to analyze the financial statements of non-profit organizations in 2018 and help you draw up reporting documentation in accordance with applicable regulations. Entrust your worries to us!