Taxation of non-profit organizations. Accounting and taxation of non-profit organizations

Income tax in non-profit organizations

In accordance with Art. 50 of the Civil Code (hereinafter referred to as the Civil Code of the Russian Federation), legal entities may be organizations that pursue profit making as the main goal of their activities (commercial organizations) or do not have profit making as such a goal and do not distribute the profits received among participants (non-profit organizations, hereinafter - NPO).

Legal entities that are NPOs can be created in the form consumer cooperatives, public or religious organizations (associations), institutions, charitable and other foundations, as well as in other forms provided for by the Federal Law of January 12, 1996 N 7-FZ “On Non-Commercial Organizations” (hereinafter - Law N 7-FZ).

In accordance with Art. 2 of Law N 7-FZ, an NPO is an organization that does not have profit making as the main goal of its activities and does not distribute the profits received among the participants.

In accordance with Law N 7-FZ, NGOs can be created in the following forms:

public and religious organizations (associations) (Article 6 of Law No. 7-FZ);

funds (Article 7 of Law No. 7-FZ);

state corporation (Article 7.1 of Law No. 7-FZ);

non-profit partnerships (Article 8 of Law No. 7-FZ);

private institutions (Article 9 of Law N 7-FZ);

an autonomous non-profit organization (Article 10 of Law No. 7-FZ);

associations of legal entities (associations and unions) (Article 11 of Law No. 7-FZ).

Non-profit organizations can carry out entrepreneurial activities only insofar as it serves to achieve the goals for which they were created, and corresponding to these goals (clause 3, article 50 of the Civil Code of the Russian Federation). At the same time, according to Art. 52 of the Civil Code of the Russian Federation, all types and purposes of the activities of NPOs must be indicated in their constituent documents.

According to Art. 247 of the Tax Code of the Russian Federation, the object of income tax is the profit received by the taxpayer.

When determining the tax base for income tax, NPOs do not include targeted financing in their income.

The list of income not taken into account when determining the tax base for income tax is defined by Art. 251 of the Tax Code of the Russian Federation. So, in accordance with sub. 14 p. 1 art. 251 of the Tax Code of the Russian Federation, when determining taxable profit, income in the form of property received by the taxpayer as part of targeted financing is not included. When determining the tax base for income tax, targeted revenues for the maintenance of non-profit organizations and their conduct of statutory activities are also not taken into account (clause 2 of article 251 of the Tax Code of the Russian Federation). Consequently, other income, including non-operating income, should be subject to income tax.

For example, according to paragraph 14 of Art. 251 of the Tax Code of the Russian Federation, special-purpose financing means include property received by the taxpayer and used by him for the purpose determined by the organization (individual) - the source of special-purpose financing in the form of grants received.

Grants are recognized as funds or other property if their transfer (receipt) satisfies the following conditions: grants are provided on a gratuitous and irrevocable basis by individuals, non-profit organizations, as well as foreign and international organizations and associations according to the list of such organizations approved by the Government of the Russian Federation , for the implementation of specific programs in the field of education, art, culture, public health protection, environmental protection, protection of human and civil rights and freedoms provided for by law Russian Federation, social services for the poor and socially unprotected categories of citizens, as well as for specific scientific research.

Decree of the Government of the Russian Federation of December 24, 2002 N 923 “On the list of foreign and international organizations whose grants are not taken into account for tax purposes in income Russian organizations- recipients of grants” approved the List of international and foreign organizations whose grants (gratuitous aid) received by taxpayers, provided to support science, education, culture and art in the Russian Federation, are not subject to taxation.

As already mentioned, grants are provided for the implementation of specific programs in the field of public health (areas - AIDS, drug addiction, pediatric oncology, including onco-hematology, pediatric endocrinology, hepatitis and tuberculosis) - no other areas of public health are exempt from taxation.

Grants for the implementation of specific programs in the field of protecting the rights and freedoms of man and citizen, provided for by the legislation of the Russian Federation, are exempt from income tax - the direction of the grant must have a reference to at least a specific article of the Constitution of the Russian Federation.

Grants for the implementation of specific programs in the field of social services for the poor and socially unprotected categories of citizens are also exempt from income tax - a specific program must be available.

Exempt from taxation (in terms of funds received from targeted funding and targeted revenues for research and development work) are not only funds created in the form of NCOs (i.e. funds), but also other organizations (including commercial ), who created the appropriate funds for financing research and development work.

It should also be noted that targeted revenues, in accordance with paragraph 2 of Art. 251 of the Tax Code of the Russian Federation, received in the form of excisable goods and excisable mineral raw materials, must be accounted for by NCOs from the date of their receipt as part of non-operating income. Goods and mineral raw materials recognized as excisable are indicated, respectively, in paragraphs. 1 and 2 Art. 181 of the Tax Code of the Russian Federation.

When determining the tax base of NCOs in accordance with sub. 6 p. 1 art. 251 of the Tax Code of the Russian Federation do not take into account funds received in the form of gratuitous assistance (assistance) in the manner established by Federal Law No. taxes and on the establishment of benefits for payments to state non-budgetary funds in connection with the implementation of gratuitous assistance (assistance) of the Russian Federation. When applying this provision, it should be taken into account that the funds received in the form of gratuitous assistance (assistance), used for other than their intended purpose, are subject to inclusion by recipient organizations in non-operating income at the time when the recipient of such income actually used them for other than their intended purpose (violated the conditions receiving them). Therefore, in confirmation of the intended use of funds intended for the maintenance of NPOs and the conduct of statutory activities, at the end of the tax period, a report on the intended use of the funds received must be submitted to the tax authorities.

This report is submitted as part of the corporate income tax return, the form of which was approved by Order of the Ministry of Finance of Russia dated February 7, 2006 N 24n (sheet 07 “Report on the intended use of property (including cash), works, services received as part of a charitable activities, earmarked revenues, earmarked financing").

Note! Federal Law No. 276-FZ of December 30, 2006 (hereinafter referred to as Law No. 276-FZ) “On Amendments to Certain Legislative Acts of the Russian Federation in Connection with the Adoption of Federal Law No. 275-FZ of December 30, 2006 “On the Procedure for Forming and Using Target capital of non-profit organizations” amendments were made to paragraph 2 of Art. 251 of the Tax Code of the Russian Federation. In paragraph 2 of Art. 4 of Law N 276-FZ states that paragraph 2 of Art. 251 of the Tax Code of the Russian Federation supplemented by paragraphs. 13-15:

“13) funds received by non-profit organizations for the formation of endowment, which is carried out in accordance with the procedure established by the Federal Law “On the procedure for the formation and use of endowment capital of non-profit organizations”;

14) funds received by non-profit organizations - owners of endowment capital from management companies engaged in trust management of property constituting endowment capital, in accordance with the Federal Law “On the procedure for the formation and use of endowment capital of non-profit organizations”;

15) funds received by non-profit organizations from specialized endowment management organizations in accordance with the Federal Law “On the procedure for the formation and use of endowment capital of non-profit organizations”.

Paragraph 2 of Art. 4 of this law shall enter into force no earlier than one month after the date of its official publication, and no earlier than the 1st day of the next tax period for corporate income tax (Article 5 of Law 276-FZ). That is, as provided for in s. 1-3 of Law N 276-FZ until January 1, 2008 in the text of the Tax Code of the Russian Federation, paragraphs. 13-15 Art. 251 are missing. Consequently, NCOs could exclude these funds from income when compiling in 2008 a tax return on corporate income tax for 2007. However, Federal Law No. 195-FZ of 19.07. part of the formation of favorable tax conditions for financing innovation activities“Law N 276-FZ has been amended, in particular, in paragraph 3 of Art. 5.

According to the amendments made to paragraph 2 of Art. 4 of Law N 276-FZ comes into force on September 1, 2007, i.e. the legislator postponed the date of entry into force of these amendments. This means that NCOs may not take into account these funds already when compiling a tax return for 9 months of 2007.

Thus, according to the amendments, the funds received by NCOs for the formation of target capital are recognized as targeted income and, therefore, are not included in income when forming the taxable base for income tax, namely:

funds received by NCOs for the formation of endowment capital, which is carried out in accordance with the procedure established by Federal Law No. 275-FZ of December 30, 2006 “On the procedure for the formation and use of endowment capital of non-profit organizations” (hereinafter - Law No. 275-FZ) (subparagraph 13 paragraph 2 of article 251 of the Tax Code of the Russian Federation);

funds received by NPOs - owners of endowment capital from management companies that carry out trust management of property constituting endowment capital, in accordance with Law No. 275-FZ (subclause 14, clause 2, article 251 of the Tax Code of the Russian Federation);

funds received by NCOs from specialized endowment management organizations in accordance with Law No. 275-FZ (subclause 15, clause 2, article 251 of the Tax Code of the Russian Federation). Paragraph 1 of Art. 3 of Law N 275-FZ “On the procedure for the formation and use of endowment capital of non-profit organizations” determines that when forming endowment capital, the use of income from endowment capital can be carried out in the field of education, science, healthcare, culture, physical culture and sports (with the exception of professional sports), art, archives, social assistance (support). In addition, an NCO - the owner of the target capital has the right to use for administrative and management expenses related to the formation of the target capital and the implementation of activities financed from the income from the target capital, no more than 15% of the income from the trust management of property constituting the target capital, or not more than 10% of the amount of income from endowment received during the reporting year. Such expenses are, in particular:

payment for rent of premises, buildings, structures;

expenses for the acquisition of fixed assets and consumables;

audit costs;

payment wages employees of NGOs;

expenses for the management of the NPO or its separate structural subdivisions;

expenses for the purchase of services for the management of the NPO or its individual structural divisions.

Non-profit organizations must organize separate accounting of targeted revenues and income received during the management entrepreneurial activity, as well as organize the procedure for separate accounting of expenses within the framework of targeted financing and expenses related to entrepreneurial activities.

If an NPO does not have separate accounting for targeted funding, targeted revenues and business income, property and funds received under targeted funding and targeted revenues are considered taxable from the date they are received.

In addition, funds of targeted financing must be spent strictly for their intended purpose, otherwise they are subject to inclusion in non-operating income of the organization. For taxation purposes, special-purpose financing funds are included in non-operating income at the time of actual use not for their intended purpose.

Paragraph 1 of Art. 289 of the Tax Code of the Russian Federation, it is established that taxpayers, regardless of whether they have an obligation to pay tax and (or) advance tax payments, the features of calculating and paying tax, are obliged, after each reporting and tax period, to submit to the tax authorities at their location and the location of each separate subdivision relevant tax returns in the manner prescribed by this article. Thus, the obligation to submit declarations on income tax is established by the Tax Code of the Russian Federation. This means that NPOs, in accordance with this provision, are also required to submit tax returns to the tax authorities, regardless of whether they have an object of taxation or not.

Paragraph 2 of Art. 289 of the Tax Code of the Russian Federation provides that taxpayers, following the results of the reporting period, submit tax returns of a simplified form. NPOs that do not have obligations to pay tax submit a tax return in a simplified form after the expiration of the tax period. According to Art. 285 of the Tax Code of the Russian Federation, a calendar year is recognized as a tax period for income tax.

A tax return in a simplified form after the expiration of the tax period is submitted by NPOs that did not have income from the sale of goods (works, services) and non-operating income during the tax period, but received only targeted revenues specified in Art. 251 of the Tax Code of the Russian Federation, which are not taken into account when determining the tax base.

The declaration of NCOs that do not have an obligation to pay income tax should include:

title page (sheet 01);

sheet 07 (when receiving funds for targeted financing, targeted revenues and other funds specified in paragraphs 1 and 2 of article 251 of the Tax Code of the Russian Federation).

This follows from clause 1.2 of the Procedure for filling out a tax return for corporate income tax (Appendix 2 to Order No. 24n).

Consider the procedure for calculating depreciation in NCOs for the purpose of taxing profits.

In accordance with sub. 2 p. 2 art. 256 of the Tax Code of the Russian Federation is not subject to depreciation of the property of an NPO received as targeted income or acquired at the expense of targeted income and used to carry out commercial activities. At the same time, these two conditions must be observed simultaneously, otherwise, if at least one of these conditions is violated, then the property of the NPO is subject to depreciation. In other words, if the property is acquired at the expense of earmarked receipts, but is used in commercial activities, such property is subject to depreciation. In addition, the use of this property for other than its intended purpose, i.e. for commercial activities, its value is subject to inclusion in the income of the organization for the purpose of taxing profits on the basis of paragraph 14 of Art. 250 of the Tax Code of the Russian Federation.

As we have already noted, a detailed list of targeted financing for income tax purposes is defined in subpara. 14, paragraph 1 and paragraph 2 of Art. 251 of the Tax Code of the Russian Federation and is closed.

Recall that depreciable property for income tax purposes is property that:

is in the possession of the taxpayer;

used by the taxpayer to generate income;

has a useful life of more than 12 months;

has an initial cost of more than 10,000 rubles per unit.

In accordance with paragraph 1 of Art. 259 of the Tax Code of the Russian Federation, taxpayers calculate depreciation using one of the following methods: linear or non-linear.

The useful life of a fixed asset in tax accounting depends on which depreciation group this or that fixed asset belongs to. These groups are given in the Classification of Fixed Assets, approved by Decree of the Government of the Russian Federation of 01.01.2002 N 1 “On the Classification of Fixed Assets Included in Depreciation Groups”.

In total, ten groups are allocated, and for each group, a “own” interval of the useful life of fixed assets is established. The specific service life within this interval is chosen by the NCO independently.

It often happens that the same property can be used both in statutory and business activities. Can depreciation be charged on this fixed asset?

In subparagraph 2 of paragraph 2 of Art. 256 of the Tax Code of the Russian Federation states that depreciation is not charged on the property of an NPO that is used in its statutory activities. True, as we have already indicated, this subparagraph contains one more condition: fixed assets must be acquired at the expense of earmarked receipts or received as such. And these conditions must be met simultaneously. What if one of them is not followed? So, for example, an NPO acquired a fixed asset at the expense of earmarked receipts and uses it both in its statutory activities and in commercial activities. In this case, it is possible to take into account in taxation that part of depreciation that corresponds to income from entrepreneurial activity.

The tax authorities propose to define this part of depreciation as follows:

1) the amount of targeted funds received must be added to the income received for the reporting period;

2) Divide the amount of income from entrepreneurship by the result obtained; thus, we will determine what percentage is income in the total amount of receipts;

3) multiply this percentage by the amount of accrued depreciation on fixed assets that are used both for commercial and statutory purposes.

As a result, we will calculate the amount of depreciation that can be taken into account when calculating income tax.

We considered the situation when the fixed asset was acquired at the expense of earmarked receipts. Now let's consider a situation where an NPO received a fixed asset as targeted income and uses it both for its statutory activities and for commercial activities. On the basis of sub. 2 p. 2 art. 256 of the Tax Code of the Russian Federation, a fixed asset received as a target receipt, in terms of its use for conducting statutory activities, is not subject to depreciation. In terms of using the same fixed asset for doing business, depreciation is also not charged, since in accordance with paragraph 3 of Art. 256 of the Tax Code of the Russian Federation, fixed assets transferred (received) under contracts for gratuitous use are excluded from the depreciable property.

Recall that NCOs must organize separate accounting of statutory and commercial activities.

For example, a fixed asset is purchased from the profits received from entrepreneurial activities, but is used exclusively for statutory purposes. According to paragraph 1 of Art. 256 of the Tax Code of the Russian Federation, depreciable property includes only that property that is intended to receive income. In this case, we cannot talk about any income, therefore, in tax accounting, property intended only for non-commercial activities is not depreciated.

If an NPO has acquired a fixed asset at the expense of membership fees, donations or budget funds, but began to use it for commercial purposes or received a fixed asset as targeted income, but also uses it for entrepreneurial activities, in this case the cost of such fixed assets is included in the income of the NPO (clause 14, article 250 of the Tax Code of the Russian Federation). After all we are talking on misuse of funds.

For more information on issues related to the activities of non-profit organizations, you can find in the book "Non-profit Organizations" by CJSC "BKR-Intercom-Audit".

Literature

1. Civil Code of the Russian Federation (as amended on June 26, 2007).

2. Tax Code of the Russian Federation (as amended on July 24, 2007).

3. Federal Law No. 7-FZ of January 12, 1996 “On Non-Commercial Organizations” (as amended on June 26, 2007, as amended on July 19, 2007).

4. Federal Law No. 275-FZ of December 30, 2006 “On the procedure for the formation and use of endowment capital of non-profit organizations”.

5. Federal Law No. 276-FZ of December 30, 2006 “On Amendments to Certain Legislative Acts of the Russian Federation in Connection with the Adoption of the Federal Law “On the Procedure for the Formation and Use of Target Capital of Non-Commercial Organizations”.

6. Federal Law of 04.05.1999 N 95-FZ “On gratuitous aid (assistance) of the Russian Federation and the introduction of amendments and additions to certain legislative acts of the Russian Federation on taxes and on the establishment of benefits for payments to state non-budgetary funds in connection with the implementation of gratuitous aid (assistance) of the Russian Federation”.

7. Decree of the Government of the Russian Federation of December 24, 2002 N 923 “On the list of foreign and international organizations whose grants are not taken into account for tax purposes in the income of Russian organizations - recipients of grants”.

8. Order of the Ministry of Finance of Russia dated 07.02.2006 N 24n “On approval of the form of a tax return for corporate income tax and the procedure for filling it out”.

ON THE. Belyaeva,

Consultant on taxes and fees of CJSC “BKR-Intercom-Audit”

Legislation allows the creation of various societies. Most of them are established for doing business. However, in recent times non-profit organizations are becoming more and more popular. Taxation and accounting of such associations have a number of specific features. Let's look further into some of the nuances.

General information

Associations carrying out socially beneficial activities are registered as non-profit organizations. Accounting and taxation such societies are carried out according to general and special rules. In most cases, associations are created to conduct socially significant, legal activities. However, in practice, there are also unscrupulous individuals who establish NPOs to conceal income and evade fulfillment of budget obligations. The activities of such associations are regulated by Federal Law No. 7 and other regulations. They define the conditions and rules of work, the procedure for processing and submitting reporting documentation, as well as. It must be said that regardless of the purpose for which the NPO was established, the association is a full participant in budgetary legal relations.

Classification

Non-profit organizations are divided into the following types:

1. Non-state. They operate with their own funds.
2. State. Such NGOs are on budget financing.
3. Autonomous.

The Tax Code establishes for NPOs the obligation to draw up reports and submit declarations with all calculations for contributions to the local, federal and regional budgets. In addition, organizations need to keep accounting and submit documentation on a common basis.

Special rules

Considering the accounting and taxation of non-profit organizations, it should be noted that associations have the right to independently develop reporting forms based on samples approved by the Ministry of Finance. The documentation used to calculate budgetary payments must contain information about the entrepreneurial and statutory work of the association. If commercial activity is not carried out, accordingly, there is no data on it, and the organization has the right not to provide reports on:

1. Capital adjustment.
2. The movement of funds.

In addition, an NBCO may not submit appendices to the balance sheet and an explanatory note. Publicly funded companies are required to report on the use of funds received. Information is indicated in forms approved by the Ministry of Finance. This document is included in the general reporting. A letter is attached to it, which contains a list of papers transferred to the control body.

VAT and deduction from income

It can be said that taxation of socially oriented non-profit organizations based on these two payments. When calculating and collecting them, the benefits associated with the specifics of the NPO's activities are taken into account. It is due to the following:

1. Making a profit is not a priority. At the same time, in order to carry out certain types of activities, the association must have a license.
2. NPOs are forced to provide certain types of services to citizens and legal entities for compensation or to perform work that brings profit. This situation is determined by the need to ensure the main activities of the association. At the same time, the NPO does not undergo registration in the status of a business entity.

These two features cause features of taxation of non-profit organizations.

Conditions for benefits

The list of types of income that may not be included in the number of objects of budget obligations when funds are used for their intended purpose is approved by the Ministry of Finance. Taxation of non-profit organizations in the Russian Federation can be carried out under such preferential terms, subject to a number of requirements. They are enforced by industry standards. There are only two requirements:

1. Maintaining separate accounting of targeted revenues and using them exclusively for their intended purpose. At the end of the reporting year, the NPO submits a report to the Federal Tax Service.
2. Keeping records of not only targeted, but also other receipts.

The latter can be divided into two types:

1. Realization income. The NPO receives them based on the results of the provision of services or the production of works.
2. non-operating income. These include funds that the association receives from other sources. For example, it can be income from renting out property, fines and penalties for non-payment of contributions, etc.

In case of non-compliance with any of the above conditions, the NPO loses benefits.

Expenses and income

Taxation of profits of non-profit organizations is carried out in all cases when the association receives income that makes its work profitable. For the calculation, first of all, the base is determined. It represents the difference between the amount of revenues (excluding excise taxes and VAT) and costs. The latter must be documented and substantiated. includes expenses for:

1. Employee salary costs.
2. material costs.
3. depreciation charges.
4. Other expenses.

Only such costs that are indicated in primary or other reporting documents (contracts, payment papers, etc.) can be considered documented. Costs are economically justified when they are incurred within the framework of regulatory local acts of the company. Such costs include, for example, travel expenses, expenses for fuel and lubricants, etc. As Article 41 of the Tax Code indicates, only economic benefits can act as income. It can be received by an NPO in cash or in kind. Accordingly, if the income did not bring benefits, then they are not recognized as income.

VAT

Taxation of non-profit organizations selling products or providing services includes this deduction without fail. Meanwhile, the legislation provides for exemption from VAT for certain types of activities. It should be especially emphasized that relief is not provided for the association as a whole. Exemption is allowed for only certain types of activities of the company. These include all works of social significance. Among them, in particular, is the care of pensioners and the disabled in specialized municipal and state institutions of social protection of the population. Meanwhile, the presence of only a socially significant nature is not enough to exempt activities from VAT. The legislation establishes the following additional requirements:

1. Compliance of the service provided with the established regulations (for example, the place or terms of provision).
2. The presence of a permit to conduct activities (if it is subject to licensing).

customs duty

The rate of this or that fee does not depend on the organizational and legal type of the company, the nature of the transaction or other factors. Legislation allows the exemption of certain goods from customs duties. This category includes:

Deductions from property

Taxation of non-profit organizations includes the collection of a number of regional fees. First of all, they include deductions from property. At the same time, all NPOs, even those that enjoy benefits, must submit reports on these payments. The right to concessions when paying property tax should be declared when submitting a declaration. The average annual value of the property is used to determine the amount of the payment. To calculate it, you need to know the residual price of property (real and movable). It is defined as the difference between the initial cost and the depreciation charged each month. This calculation procedure is used in all companies, both commercial and non-commercial. The Tax Code fixes the rate of deductions from property at 2.2%. Regional authorities, however, can reduce it.

Features of benefits

Taxation of non-profit organizations is carried out according to different rules, depending on the nature of the indulgences provided by law. On this basis, NCOs can be divided into 3 groups:

Transport payment

Taxation system for non-profit organizations provides for the obligation to make such deductions in accordance with the general rules. Associations must send payments to the regional budget for any vehicles registered in in due course and those who have their legal rights (in operational management, property, households. management). In this case, we are talking not only about cars, but also about aircraft, watercraft, snowmobiles and other vehicles.

Land deductions

They are classified as local taxes. The obligation to make such payments is established for NPOs that own land, have it for life, or use it indefinitely. In the latter case, plots are transferred to enterprises of municipal and state property, state authorities, structures of territorial self-government, as well as state departments. The land tax rate is 1.5% of the cadastral value of the plot. The legislation allows an unconditional exemption from the obligation to pay it for:

1. Associations of the disabled, if they act as the sole owners of the land and at least 80% of persons with disabilities participate in them.
2. Religious associations.
3. Institutions of the penitentiary sphere.

Budgetary organizations operating in the field of culture, sports, art, cinematography, healthcare, and education are not entitled to benefits. Certain concessions for them may be provided by local authorities.

USN for NGOs

Simplified tax system for non-profit organizations provides for the release of associations from the obligation to make a number of budget allocations. In particular, benefits apply to payments from income and property, as well as VAT. In this case, the company will have to transfer the single tax provided for on the simplified tax system. The association can choose one of the two options fixed in the Tax Code. So, for NPOs, the following rates are provided:

1. 6% when choosing the type of taxation "income". Deductions are made from any income recognized as an economic benefit in accordance with the Tax Code.
2. 15% when choosing the type of taxation "income minus costs". Accordingly, expenses are deducted from receipts, and a deduction is made from the difference. In the absence of it (or if the costs exceed the income), tax is paid at a minimum rate of 1%.

Important point

In practice, the question often arises: is it provided? After all, in fact, they are income. Meanwhile, such receipts are recognized as earmarked funds. Respectively, taxation of donations to non-profit organizations not provided. All earmarked receipts must reflect income and expenses. It should also be noted that there is no taxation:

• membership fees of non-profit organizations;
• grants;
• targeted subsidies;
• funds donated by the founders.

When using the simplified tax system, the head of the association can independently maintain reporting documents.

Autonomous non-profit organization: taxation

Before considering the specifics of the accrual and payment of funds to the budget, it is necessary to understand what ANO is. An organization established on a voluntary basis is recognized as an autonomous organization. As a rule, such associations are created to provide various services in the fields of culture, science, sports, healthcare, and so on. A society can be established by both citizens and legal entities. At the same time, the share of each participant in the capital cannot exceed 1/4. The founders transfer their property to the association irrevocably. In practice, the question most often arises: can an autonomous non-profit organization apply the simplified tax system? Simplified taxation is indeed provided for by law. For ANOs, the same rules apply as for other associations. In other words, the management of the company can choose the most appropriate rate (6% or 15%). At the same time, it is important to accurately calculate the economic component that will become the object of taxation.

Example

Consider the tax calculation scheme for the simplified tax system for a conditional association that has made a profit of 485 thousand rubles. and spent 415 thousand rubles. First, we determine the amount of deduction at a rate of 6%. To do this, multiply the income by the tariff:

485,000 x 6% = 29,100.

Now let's calculate at a rate of 15%:

(485,000 - 415,000) x 15% = 10,500.

Accordingly, it is clear from the calculations which type of taxation is beneficial for the merger. It should not be forgotten that the choice is made in strict dependence on the specifics of the company's activities. Not always a calculation that is beneficial for one organization will be effective for another.

UTII

This type of taxation can also be used by an autonomous organization. The amount of deduction is determined by the formula:

UTII \u003d P x B x KK x KD x 15%, in which:

1. P - physical quantity, established for a specific type of activity, depending on the working area, number of employees, etc.
2. B - the basic level of income established at the state level for a particular type of work performed by the association.
3. KD - deflator coefficient. It is set annually by the Government and takes into account whole line indicators.
4. KK - adjustment factor. It is provided at the local level.

For the calculation, it is necessary to take into account the specifics of the activities of the association, the criteria approved by the authorities.

Deadlines for submission of documents

As for any other companies, NCOs are required to timely report to the regulatory authorities on all taxes. In addition, each deduction has its own deadline for submitting the declaration. Let's look at some periods:

1. Single tax return. It is provided by payers who conduct activities that do not lead to the movement of money in bank accounts or at the cash desk, and do not have objects of taxation for the relevant deductions.
2. VAT report. It is due quarterly by the 25th day of the first month following the completed quarter.
3. Income statement. It is sent only by those entities that have an obligation to pay such a tax. Reporting is carried out before March 28 of the period following the reporting year.
4. Declaration on a single tax on the simplified tax system. It is rented until March 31 of the period following the completed one.

The specifics of the transition to the simplified tax system

A non-profit organization has the right to start using the simplified taxation system subject to a number of conditions:

1. Her income for 9 months. did not exceed 45 million rubles. This amount is determined for the year in which the association submits the application.
2. The average number of employees is not more than 100 people.
3. The association has no branches.
4. The residual value of the assets is no more than 100 million rubles.
5. The NCO does not issue excisable goods.

The transition to the simplified tax system is allowed from January 1 next year. Notice to the Federal Tax Service must be sent before December 31 of the current period. Experts do not recommend rushing with the transition to the simplified tax system, if there is no urgent need for this for the merger.

The taxation system is a phenomenon that absolutely every entrepreneur faces, regardless of the form of conducting his activities. To date, there is a fairly wide system of taxes. Mandatory payments are intended as for the very activity carried out by the subjects economic activity, and for the objects used in the conduct of such business.

Most of the time we are used to talking about taxes. individual entrepreneurs and organizations that conduct their business for profit, that is, commercial entities. But, it should be noted that in addition to such enterprises, there are organizations for which profit is absolutely not the main motive for doing business. Such entities are called public, that is, non-commercial forms of doing business.

What taxes do such organizations pay and are there any simplifications or restrictions for them due to the specifics of their business? This is the subject of our article.

Non-commercial forms of activity

Today, there are quite a few organizations that are engaged in social activities, while creating non-profit organizations. Such companies secure the right of every citizen to associate for public purposes. They function on special provisions and have a special procedure for registration and liquidation of the form of doing business.

The laws provide for a fairly wide list of organizational forms, the registration of which is intended specifically for non-profit organizations (for example: a foundation, a public organization, a religious association, etc.).

It is important to note that the absence of a goal of earning does not mean that there is no profit in such business entities. Organizations public type may have income. But, unlike commercial forms that distribute such income among the founders, the profits of commercial organizations are directed to achieve the goals of the companies. If we talk about raising funds, then most often it comes as contributions from participants in such associations.

Taxation of organizations

As already mentioned, non-profit activities are subject to taxation. At the same time, all financial statements of such an organization are kept in accordance with general rules intended for profit-oriented companies.

Organizations of a public type are required to keep records in which all income and expenses of such an enterprise will be indicated. Such actions are necessary in order to prepare correct tax reports. At the same time, it is recommended to have separate accounts for operations related to profit and expenses.

Taxes are imposed on the entrepreneurial activity of a public company, which is intended to ensure the functioning of the enterprise and achieve the goals stipulated by the statutory documents. To this item is added the tax on profits that are not related to entrepreneurial activity. Absolutely all income of a commercial organization is subject to taxation.

Organization taxation system

First of all, let's determine what kind of taxes public organizations pay. When registering any form of business, the founder has the right to choose a simplified tax system, or pay mandatory contributions on a general basis. Quite often the question arises about simplified taxation, because such a system is the most popular today. Taxation of non-profit organizations can be carried out on a simplified basis. To date, there are two forms of paying taxes when using such a system:

• "Income";
• "Revenues - expenses".

The main difference between these types is the interest rate. So, for the type of "income" it is 6%, and for "income - expenses" - 15%. It is quite important to understand what economic component is subject to such rates. For the first type, the tax is calculated solely on profits. The second option is characterized by the fact that interest is calculated from the difference between profit and funds spent.

In order to better understand the system of such a calculation, we propose to consider the effect of types of simplified tax on an example. Public organization "AAA" for the tax period had a profit in the amount of 485,000 rubles. At the same time, the funds spent to achieve the goals amounted to 415,000 rubles.

Let's calculate first according to the "Income" system. To do this, simply multiply the organization's profit by the interest rate:

485,000 rubles * 6% = 29,100 rubles.

Now let's find out the taxation by the form "Income - Expenses". In this case, we need to subtract expenses from profit, and multiply the result by the interest rate:

(485,000 rubles - 415,000 rubles) * 15% = 10,500 rubles.

In this case, it is obvious which system is more profitable to use. But, it is worth noting that such a selection is quite individual and directly depends on the activities of the organization. Not always what works for one person will work for another. Therefore, before choosing the type of simplified taxation, make these elementary calculations. Such actions will make the organization's activities more economical.

Features of taxation of non-profit organizations under the simplified system

It is quite important to get acquainted with the main nuances before choosing a simplified taxation. First of all, there are two ways to apply simplified taxes:

• filing an application for registration;
• changing the taxation system used by the organization to a simplified one.

The first option is carried out by submitting a special application for the use of a simplified tax at the initial application of the organization to the tax authority for granting the status of a tax payer.

The second method is used when an organization uses a different type of taxation, but due to certain circumstances wants to change it to a simplified form. In such a situation, the main thing to remember is that the transition is possible only from the next calendar year. To implement it, you must submit a special application to the tax service before the end of the current year.

In addition, for those organizations that use the simplified taxation system, there are a number of restrictions. These include:

• the number of hired labor force cannot exceed 100 people;
• the annual income of the organization cannot be more than 45,000,000 rubles;
• property belonging to the organization cannot be valued at an amount that does not exceed 100,000,000 rubles.

In addition, for organizations this type of mandatory payments provides for the fact that the organization cannot use the simplified tax in the case when another legal entity becomes the owner of the capital and its part is more than a quarter. This rule does not apply to non-profit organizations. In this case, it is absolutely unimportant which part of the capital belongs to whom.

Taxation of a non-profit organization under the general system

There are a number of general taxes that public organizations are required to pay. These include value added tax, income tax.

Value Added Tax. Regardless of whether the organization conducts entrepreneurial activities or not, it is obliged to pay VAT. But there is an exception, for example, the organization received a profit for the sale of services (for example, educational), then with this money it purchased the funds necessary to achieve the goals. The amount paid for such a purchase will not be taxed. Such activities were focused on achieving goals and had an educational character. For such operations, the organization must maintain special separate books of income and expenses. Only in this case, it is possible to exclude taxation on such transactions.

But, in cases where such profit was obtained commercially, the amounts from such operations are subject to taxation. In this case, reporting must be regular system- have a special book that displays all income and expenditure parts.

Every year, the organization must provide the tax authority with a special declaration; it is filled in in accordance with the data that are available in the accounting books for income and expenses. At the same time, it is worth noting that special attention should be redistributed to the seventh section. It is necessary to fill it out only if the non-profit organization conducted operations of the following type:

• activities that, according to state legislation, are generally not subject to value added tax;
• transactions in relation to vows, which, according to the Law, are not subject to VAT;
• if the organization conducts activities, the results of which are realized outside the territory of Russia;
• if the period of production of goods or their delivery exceeds six months.

The remaining sections are filled in by all organizations, regardless of the activity and its nature. Declaration is a state document. You can get acquainted with it at any department of the Tax Service, on the official website, or you can download it from us (sample):

There are certain rules for filling out such a document. So, if you enter information manually, and not using a computer, then use printed letters capital font. In no case do not go beyond the limits intended in the declaration. It is best to use black ink.

income tax. Organizations of a commercial type pay tax on their income. In order to determine the amount of such tax, the company is required to keep special books of income and expenditure. They display absolutely all financial transactions that are related to the organization.

The peculiarity is that income tax is not calculated from the income that was received for the intended use of the organization. If such income is used to pay salaries for employees of the organization, then their amounts are subject to taxation on the basis of social tax, which is also applied to other types of organizations. This tax is calculated for each employee separately.

An annual declaration must be submitted to the tax authority. Download it from us (sample):

Taxation of an autonomous non-profit organization

First of all, it is necessary to indicate which organizations are usually called autonomous. These include companies based on voluntary principles to achieve goals in the field of culture, health, science, law, physical education, etc. Such an organization is created by both legal entities and individuals. The share of one of them in the capital of the company is more than a quarter of the total amount. Each of the founders irrevocably transfers the property to the ownership of an autonomous organization of a public type. At the same time, the founders are not responsible for the losses of the organization, and the organization is not liable for the obligations of the founders.

One of the most frequently asked questions is the possibility of applying simplified tax and taxation on imputed income to such organizations. Both of these systems are eligible to be used for an autonomous public company.

The simplified system was discussed above. We will show the calculation of UTII. To calculate it, there is a special formula:

UTII \u003d B * P * K * KK * 15%.

• B - the basic profitability of the organization income, which is established by the state for each individual type of activity.
• P is a physical indicator, which is a number intended for each individual type of work, depending on the number of employees, working area, etc.
• KD is the deflation coefficient, which is set by the state annually, taking into account certain indicators. So, in 2015 it is 1.798.
• KK is a correction factor provided by local authorities. It is set depending on the characteristics of the region.

Public organizations are classified as non-profit .... According to the current legislation, non-profit organizations have the right to engage in entrepreneurial activities insofar as this activity corresponds to the goals for which the organization was created. Taxes on entrepreneurial activities of NPOs are calculated in the same manner as for commercial organizations. All NPOs, regardless of whether they are engaged in entrepreneurial activity or not, are subject to income tax. Income from the sale of goods and services, property rights of the organization and non-operating income are taken into account. Value added tax (VAT) non-profit organizations pay when selling goods and services, transferring property rights. There is a fairly large category of goods, works and services sold that are exempt from taxation (the most important medical goods and services, a number of services in the field of culture and art, etc.) Non-profit organizations pay a single social tax, the object of which are payments and other remunerations which the NCO accrues in favor of individuals under labor and civil law contracts. The following are exempt from paying the UST: 1) organizations of any organizational and legal form, with amounts of payments and other remuneration not exceeding 100 thousand rubles during the tax period. for each employee who is a disabled person of groups I, II, III. 2) categories of taxpayers with amounts of payments and other remuneration not exceeding 100 thousand rubles. during the tax period for each individual employee: public organizations persons with disabilities, among whose members persons with disabilities make up at least 80%; organizations, authorized capital which consists entirely of contributions from public organizations of disabled people and in which the average number of disabled people is at least 50%, and the share of wages of disabled people in the wage fund is at least 25%; institutions, the sole owners of whose property are the indicated public organizations of the disabled, created to achieve educational, cultural, health-improving, physical culture, sports, scientific, informational and other social goals, as well as to provide legal and other assistance to the disabled, disabled children and their parents. 3) education and science support funds - from payments in the form of grants to teachers, schoolchildren, students and graduate students. The tax base for the property tax is the residual value of the NPO's property. Non-profit partnerships, ANOs and foundations (other than public ones) are not eligible for property tax benefits.

Tax incentives for non-profit organizations in 2017

NPOs pay sales tax if they sell goods and services to individuals for cash or using credit or settlement accounts. bank cards. NPOs with status legal entity and being advertisers, are payers of the advertising tax (not higher than 5% of the cost of advertising services) . Charitable organizations enjoy significant tax benefits.

thank you very much Tatyana

One of the first questions that accountants of non-profit organizations have in connection with value added tax is as follows: should non-profit organizations be registered with the tax authority as payers of value added tax?

According to the Law "On Value Added Tax", which introduced this tax for the first time, the economic essence of VAT is to withdraw to the budget a part of the value added created at all stages of production. Taking into account the essence of this tax, any organization, if it produces or sells goods (works, services), must pay value added tax. An indispensable condition is the presence of the most added value. VAT for non-profit organizations- the general name of the term denoting the estimated and restrictive estimate of income and expenses, their breakdown for a certain period, approved by the relevant decision and subject to execution by an individual or collective user of budgetary funds. Product- any property sold or intended for sale. Budget: 1) in terms of economic essence, monetary relations that develop in the bodies state power and local self-government with legal entities and individuals regarding the redistribution of national income (partially and national wealth) in connection with the need to meet the economic, social and political interests of society and its citizens; 2) in terms of tangible embodiment - a fund of funds formed to provide financial support for activities related to the fulfillment of tasks and functions assigned by society to the state and local government; 3) according to the planned form - a financial document drawn up in the form of a balance of income and expenses.

However, it is known that non-profit organizations, unlike commercial ones, are not created for the purpose of making a profit. Non-profit organizations carry out their activities on the basis of an estimate of income and expenses at the expense of relevant sources. In Art. 26 of the Law “On non-profit organizations” provides a list of sources for the formation of property of a non-profit organization in monetary and other forms:

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

— voluntary property contributions and donations; ( contribution- making a certain amount of money in the form of a deposit in a bank, payments for services);

- proceeds 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.

Dividend - any income received by an individual - a shareholder (participant) from the organization in the distribution of profit remaining after taxation on shares (shares) owned by the shareholder in proportion to the shares of shareholders in the authorized (share) capital).

Art. 143 of the Tax Code of the Russian Federation recognizes all organizations as VAT payers without any exception. Since non-profit institutions are organizations, they are VAT payers and are subject to mandatory registration with the tax authority in accordance with Art. Art. 83, 84 of the Tax Code of the Russian Federation.

Thus, non-profit organizations are required to register for tax purposes at their location, even if they do not carry out entrepreneurial activities. This is due to the fact that the Tax Code exempts certain goods and transactions from VAT, and also provides for certain conditions for exemption from the performance of taxpayer duties and does not contain provisions on the exemption of non-profit organizations from VAT.

In this regard, all public associations that have passed state registration and, in accordance with Art. 83 of the Tax Code of the Russian Federation, registered with the tax authorities of the Russian Federation, are payers of taxes and fees provided for by the current legislation, including VAT.

Public associations, being a subject of law, are, like any other commercial and non-profit organizations, responsible for the completeness and timeliness of paying taxes in the course of entrepreneurial activities, the reliability of providing financial information to the tax authorities of the Russian Federation.

The difference between the activities of all non-profit enterprises from commercial ones is that the tax authorities control the correctness and completeness of the use of targeted financing.

Control is carried out by checking the reporting submitted within the deadlines for the submission of quarterly and annual financial statements, as well as by checking accounting and other financial documentation.

Public associations that carry out their activities on targeted funds should be extremely careful and accurate in their conduct. accounting and when compiling financial statements, since in case of violation of tax legislation and the application of penalties, targeted funds are diverted, which leads to fines for the misuse of targeted funds.

The current tax legislation does not provide for a unified system of benefits for public associations.

In accordance with paragraphs. 3, 7 Art. 21 of the Tax Code of the Russian Federation, the right to use tax benefits, if there are grounds and in the manner established by the legislation on taxes and fees, is granted to all taxpayers.

Taxes and non-profit organization

According to the above, public associations should pay special attention to the correct application of benefits.

The principle of taxation of all non-profit organizations, including public associations, primarily depends on the existence of entrepreneurial activities. Namely, whether, in parallel with the statutory activities of a public organization, any kind of entrepreneurial activity is carried out that does not contradict the law.

Public associations, both those carrying out and not carrying out entrepreneurial activities, have all the rights and obligations of VAT payers in accordance with the procedure provided for in Ch. 21 of the Tax Code of the Russian Federation.

Target funds received by public associations are not subject to VAT. At the same time, the funds received should not be related to the sale of any goods, the performance of any work or the provision of services.

Income tax for non-profit organizations

All non-profit organizations (hereinafter referred to as NCOs), both conducting and not conducting entrepreneurial activities, are recognized as income tax payers. The object of taxation for corporate income tax is income reduced by the amount of expenses incurred. At the same time, both sales income and non-operating income are taken into account as income. Non-profit organizations that do not conduct entrepreneurial activities are not payers of income tax, but they can pay it when selling unnecessary property.
If a non-profit organization places temporarily free funds on deposit accounts with banks, leases premises, performs paid work and services, etc., then this activity is considered entrepreneurial and the NPO is a payer of income tax.
According to the requirements of the Tax Code, all income must be divided into two categories: income from sales; non-operating income. Sales revenue is recognized as proceeds received in cash or in kind from the sale of goods (works, services) as own production, and previously acquired, from the sale of other types of property and property rights.

Calculation of property tax by non-profit organizations

Revenue is determined on the basis of sales prices determined by the parties to the transaction. Non-operating income includes income from equity participation in other organizations; exchange differences; amounts of fines, penalties; income from property lease or sublease; in the form of interest under loan (credit) agreements; in the form of gratuitously received property or property rights; other income. Along with the general types of income not taken into account for taxation, non-profit organizations should pay attention to the following features. When determining the tax base for calculating income tax, funds received in the form of property received by the taxpayer as part of targeted financing are not taken into account. The means of targeted financing include property received by the taxpayer and used by him for the purpose determined by the organization (individual) - the source of targeted financing or federal laws. These funds, in particular, include funds from budgets of all levels, state off-budget funds allocated to budgetary institutions according to the estimate of income and expenses of a budgetary institution. In addition, targeted revenues from the budget by budget recipients and targeted revenues for the maintenance of non-profit organizations and their statutory activities, received free of charge from other organizations or individuals and used by them for their intended purpose, are not taken into account. The specified targeted income includes entrance fees, membership fees, share contributions, as well as donations; property passing to non-profit organizations by will by way of inheritance, etc. Funds and property received for charitable activities means funds and property received by non-profit organizations formed in accordance with the legislation on non-profit organizations for the implementation of charitable activities. The redistribution of targeted revenues between a non-profit organization and the territorial organizations included in its structure is not taken into account when determining the tax base. In budgetary institutions, as part of income subject to taxation, the value of property received by decision of executive authorities at all levels is also not taken into account. All non-profit organizations, including budgetary institutions, are required to ensure separate accounting of income received within the framework of special-purpose financing and expenses incurred at the expense of these funds. In the absence of such accounting for a taxpayer who has received special-purpose financing, these funds are considered as taxable funds from the date of their receipt. Targeted funding includes funds received by medical organizations engaged in medical activities in the system of compulsory medical insurance, for the provision of medical services to insured persons from insurance organizations providing compulsory medical insurance for these persons. Conducting activities by non-profit organizations and budgetary institutions related to ensuring the goals and objectives defined by their constituent documents is carried out at the expense of targeted funding, targeted revenues, and other income not taken into account when determining the tax base. When organizing tax accounting of costs taken into account for taxation purposes, budgetary institutions cannot use the amount of income from commercial activities before calculating income tax to cover expenses provided for at the expense of special-purpose financing allocated according to the estimate of income and expenses of a budgetary institution. If in the income and expenditure estimates budget institutions funding for the payment of utilities, communication services, transport costs for servicing administrative and managerial personnel from two sources, then for tax purposes, the acceptance of such costs is made in proportion to the amount of funds received from entrepreneurial activity in the total amount of income. In any case, in order to determine the amount of expenses for paying for utilities and other services that can be attributed to expenses for commercial activities, the amount of such expenses in the amount of the limits of budgetary obligations according to the estimate of income and expenses of a budgetary institution is excluded from the actual amount of expenses incurred for these purposes. When organizing tax accounting, it must be taken into account that in non-profit organizations property received as targeted income or acquired at the expense of targeted income and used for non-commercial activities is not subject to depreciation. The property received within the framework of target financing is also not depreciated; property received free of charge by state and municipal educational institutions, as well as non-state educational institutions that have licenses for the right to conduct educational activities for the conduct of statutory activities; property received by medical organizations operating in the system of compulsory medical insurance from insurance organizations providing compulsory medical insurance, at the expense of the reserve for financing preventive measures used in the prescribed manner. The property of budgetary institutions is also not subject to depreciation, with the exception of property acquired in connection with the implementation of entrepreneurial activities and used for the implementation of this activity. The general income tax rate is 24%, 6.5% is paid to the federal budget and 17.5% to the budget of the constituent entities of the Russian Federation. A calendar year is recognized as a tax period; a quarter, half a year and nine months of a calendar year are recognized as reporting periods. Declarations are submitted to the tax authority no later than the 28th day of the month following the reporting period and no later than March 28 of the year following the expired tax period. Non-profit organizations that do not have obligations to pay tax must submit income tax returns in a simplified form after the expiration of the tax period. It should also be taken into account that all non-profit organizations that receive property and funds in the form of earmarked receipts and targeted financing, as well as property and funds as part of charitable activities, must submit a Report on the intended use of these funds as part of the declaration for the tax period.

An NPO is an organization whose activities are not aimed at making a profit. This is her main thing. But profit here is possible in the form of voluntary donations or other activities, the income from which can only be directed to the goals pursued by the organization. In this material, we will talk about such a concept as the taxation of non-profit organizations in Russia.

Many organizations from among those involved in social activities create (NPOs). These include foundations, public organizations, religious associations, and so on.

Someone is using them intended purpose, that is, for socially significant activities. For some, this is a way to evade taxes using preferential tax schemes. Therefore, the activities of such organizations are regulated by Federal Law No. 7-FZ and other special federal laws. Their status affects the features of taxation.

Since an NPO can have a profit, the Tax Code of the Russian Federation in the article recognizes the obligation for all NPOs to pay. Taxation of non-profit organizations directly depends on the presence of entrepreneurial activity.

Taxation of non-profit organizations directly depends on the presence of entrepreneurial activity.

A special procedure for taxation is also provided for when receiving other types of targeted financing.

Given the fact that NCOs operate in the tax area, which is the same for all companies and enterprises, tax incentives are not provided based on the lack of entrepreneurial activity. They depend on various factors:

• Grants.
• Organizational and legal form.
• Carrying out charitable activities.
• Availability of memberships.

If an NCO is not engaged in entrepreneurship, in some cases in 2017 it is possible for them to pay:

• personal income tax (when there are payments to individuals).
• Tax on movable and immovable property of the enterprise (if Chapter 30 of the Tax Code of the Russian Federation or regional legislative acts do not provide for benefits).
• Land tax (if the NPO owns land that is used by the legal owner and not the tenant).
• Transport tax (when there are vehicles in the property).

NCOs can choose whether the simplified taxation system () or the general regime will be applied. More popular today, which is natural, the first.