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 can be organizations pursuing profit-making as the main goal of their activities (commercial organizations) or not having profit-making as such a goal and not distributing the received profit among the participants (non-commercial 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 12.01.1996 N 7-FZ "On non-profit 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 received profit among its participants.

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

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

foundations (Art. 7 of Law N 7-FZ);

state corporation (Art. 7.1 of Law N 7-FZ);

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

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

autonomous non-profit organization (Art. 10 of Law N 7-FZ);

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

Non-profit organizations can carry out entrepreneurial activity only insofar as it serves to achieve the goals for which they were created, and corresponding to these goals (clause 3 of article 50 of the Civil Code of the Russian Federation). Moreover, 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 taxation with income tax is the profit received by the taxpayer.

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

The list of incomes not taken into account when determining the tax base for income tax is determined by Art. 251 of the Tax Code of the Russian Federation. So, in accordance with sub. 14 p. 1 of Art. 251 of the Tax Code of the Russian Federation, when determining taxable profit, income in the form of property received by a taxpayer within the framework of targeted financing is not included. When determining the tax base for income tax, targeted receipts for the maintenance of non-profit organizations and their statutory activities are also not taken into account (clause 2 of article 251 of the Tax Code of the Russian Federation). Consequently, the rest of the 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, the funds 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 in the form of grants received.

Monetary funds or other property are recognized as grants if their transfer (receipt) meets 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.

Resolution 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- the recipients of grants “approved the List of international and foreign organizations, the 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 protection of human and civil rights and freedoms stipulated by the legislation of the Russian Federation are exempt from income tax - the direction of the grant must have a link at least to a specific article of the Constitution of the Russian Federation.

Also, grants for the implementation of specific programs in the field of social services for the poor and socially vulnerable categories of citizens are exempted from paying income tax - a specific program must be available.

Not only funds created in the form of NPOs (i.e., funds), but also other organizations (including commercial ), which created the appropriate funds for financing research and development work.

It should also be noted that targeted receipts, 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 NPOs from the date of their receipt as part of non-operating income. Goods and mineral raw materials recognized as excisable are indicated, respectively, in p. 1 and 2 tbsp. 181 of the Tax Code of the Russian Federation.

When determining the tax base of NPOs in accordance with sub. 6 p. 1 of Art. 251 of the Tax Code of the Russian Federation, funds received in the form of gratuitous assistance (assistance) are not taken into account in the manner prescribed by the Federal Law of 04.05.1999 N 95-FZ “On gratuitous assistance (assistance) of the Russian Federation and amendments and additions to certain legislative acts of the Russian Federation on taxes and on the establishment of benefits on payments to state extra-budgetary funds in connection with the implementation of gratuitous assistance (assistance) of the Russian Federation. " When applying this provision, it should be borne in mind that funds received in the form of gratuitous assistance (assistance), used for other purposes, 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 purposes (violated the conditions receiving them). Therefore, at the end of the tax period, a report on the targeted use of the funds received must be submitted to the tax authorities to confirm the targeted use of funds intended for the maintenance of NPOs and the conduct of statutory activities.

This report is submitted as part of a tax return on corporate income tax, the form of which is approved by order of the Ministry of Finance of Russia dated 07.02.2006 N 24n (sheet 07 “Report on the intended use of property (including funds), work, services received within the framework of activities, earmarked income, earmarked funding ").

Note! Federal Law of 30.12.2006 N 276-FZ (hereinafter - Law N 276-FZ) “On Amendments to Certain Legislative Acts of the Russian Federation in Connection with the Adoption of Federal Law of 30.12.2006 N 275-FZ“ On the Procedure for Forming and Using the Target capital of non-profit organizations “amendments have been 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 clause 2 of Art. 251 of the Tax Code of the Russian Federation was supplemented with subparagraphs. 13-15:

“13) funds received by non-profit organizations for the formation of endowment capital, 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) monetary 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 Forming and Using 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”.

Clause 2 of Art. 4 of this law shall enter into force no earlier than one month from 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 paragraphs. 1-3 of Law N 276-FZ before January 1, 2008 in the text of the Tax Code of the Russian Federation, paragraphs. 13-15 Art. 251 are missing. Consequently, NPOs would be able to exclude these funds from income when compiling a tax return on corporate income tax for 2007 in 2008. However, the Federal Law of 19.07.2007 N 195-FZ “On Amendments part of the formation of favorable tax conditions for financing innovation activities“Law No. 276-FZ has been amended, in particular, to 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 has postponed the date of entry into force of these amendments. This means that NPOs may not take these funds into account when drawing up a tax return for 9 months of 2007.

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

funds received by NPOs for the formation of endowment capital, which is carried out in accordance with the procedure established by Federal Law No. 275-FZ of 30.12.2006 "On the Procedure for the Formation and Use of Endowment Capital of Non-Commercial Organizations" (hereinafter - Law No. 275-FZ) (subparagraph 13 Clause 2, Article 251 of the Tax Code of the Russian Federation);

monetary funds received by NPOs - owners of endowment capital from management companies engaged in trust management of property constituting endowment capital, in accordance with Law N 275-FZ (subparagraph 14, paragraph 2, article 251 of the Tax Code of the Russian Federation);

monetary funds received by NPOs from specialized endowment capital management organizations in accordance with Law N 275-FZ (subparagraph 15, clause 2 of article 251 of the Tax Code of the Russian Federation). Clause 1 of Art. 3 of Law No. 275-FZ “On the Procedure for Forming and Using the Endowment Capital of Non-Commercial Organizations” it is determined that when forming the endowment capital, the use of income from endowment capital can be carried out in the field of education, science, health care, culture, physical culture and sports (with the exception of professional sports), art, archives, social assistance (support). In addition, the NPO - the owner of the endowment capital has the right to use for administrative and management expenses related to the formation of endowment capital and the implementation of activities financed by income from endowment capital, no more than 15% of the amount of income from trust management of property constituting the endowment capital, or not more than 10% of the amount of income from endowment capital received during the reporting year. These costs are, in particular:

payment of rent for premises, buildings, structures;

expenses for the acquisition of fixed assets and consumables;

audit costs;

payment wages NGO workers;

expenses for the management of an NPO or its separate structural divisions;

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

Non-profit organizations should organize separate accounting of targeted income and income received when maintaining entrepreneurial activity, as well as organize the procedure for separate accounting of expenses within the framework of targeted financing and expenses related to entrepreneurial activity.

If NPOs do not have separate accounting for earmarked funding, earmarked income and income from entrepreneurial activities, property and funds received within the framework of earmarked funding and earmarked income are considered taxable from the date they are received.

In addition, targeted funding must be spent strictly for the intended purpose, otherwise they must be included in the organization's non-operating income. For tax purposes, targeted funding is included in non-operating income at the time of its actual use for other than its intended purpose.

Clause 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 specifics of calculating and paying tax, are obliged after each reporting and tax period to submit to the tax authorities at the place of their location and the location of each a separate subdivision, corresponding tax declarations in the manner determined by this article. Thus, the obligation to submit income tax returns 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.

Clause 2 of Art. 289 of the Tax Code of the Russian Federation stipulates that taxpayers submit tax declarations of a simplified form based on the results of the reporting period. NPOs, which do not have tax obligations, submit a tax return in a simplified form at the end of the tax period. According to Art. 285 of the Tax Code of the Russian Federation, the tax period for income tax is a calendar year.

A simplified tax return after 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 earmarked income specified in Art. 251 of the Tax Code of the Russian Federation, which are not taken into account when determining the tax base.

NPOs that do not have an obligation to pay income tax must include in their declaration:

title page (sheet 01);

sheet 07 (upon receipt of targeted funding, earmarked receipts 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 declaration for corporate income tax (Appendix 2 to Order No. 24n).

Consider the procedure for calculating depreciation in NPOs 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 amortization of NPO property received as earmarked receipts or acquired at the expense of earmarked funds and used for commercial activities... In this case, the simultaneous observance of these two conditions is necessary, otherwise, if at least one of these conditions is violated, then the property of the NCO is subject to depreciation. In other words, if the property is acquired from earmarked income, and is used in commercial activities, such property is subject to depreciation. In addition, the use of this property is not for its intended purpose, i.e. for commercial activities, its value is subject to inclusion in the income of the organization for the purpose of taxation of 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 profit tax purposes is defined in sub. 14 p. 1 and p. 2 of Art. 251 of the Tax Code of the Russian Federation and is closed.

Recall that depreciable property for the purpose of taxation of profits is property that:

is owned by the taxpayer;

is 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 charge 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 listed 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 have been identified, and each group has its “own” interval of the useful life of fixed assets. The NPO chooses the specific service life within this interval on its own.

It often happens that the same property can be used both in statutory and entrepreneurial activities. Can such fixed asset be depreciated?

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 NPOs that are used in 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. If one of them is not observed? For example, an NPO acquired a fixed asset at the expense of earmarked income 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 the depreciation that corresponds to income from entrepreneurial activity.

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

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

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

3) multiply this percentage by the amount of accrued depreciation on fixed assets that are used for both 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 have considered the situation when the fixed asset was acquired at the expense of earmarked receipts. Now let us consider the situation when an NPO received a fixed asset as earmarked income and uses it both for conducting statutory activities and in commercial activities. Based on signature. 2 p. 2 art. 256 of the Tax Code of the Russian Federation, the fixed asset received as a target income, in terms of its use for conducting statutory activities, is not subject to depreciation. In terms of using the same fixed asset for conducting commercial activities, depreciation is also not charged, since according to 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 composition of depreciable property.

Let us remind you that NPOs must organize separate accounting of statutory and commercial activities.

For example, a fixed asset was purchased at the expense of profit received from entrepreneurial activity, 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 the NPO acquired a fixed asset through membership fees, donations or budget funds, but began to use it for commercial purposes or received a fixed asset as earmarked 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 of article 250 of the Tax Code of the Russian Federation). After all it comes about the misuse of funds.

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

Literature

1. Civil Code of the Russian Federation (as amended on 26.06.2007).

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

3. Federal Law of 12.01.1996 N 7-FZ “On Non-Commercial Organizations” (as amended on 26.06.2007 as amended on 19.07.2007).

4. Federal Law of 30.12.2006 N 275-FZ “On the procedure for the formation and use of the endowment capital of non-profit organizations”.

5. Federal Law of 30.12.2006 N 276-FZ “On Amendments to Certain Legislative Acts of the Russian Federation in Connection with the Adoption of the Federal Law“ On the Procedure for Forming and Using the Endowment Capital of Non-Commercial Organizations ”.

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

7. Resolution of the Government of the Russian Federation of 24.12.2002 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 of 07.02.2006 N 24n “On approval of the form of a tax declaration for corporate income tax and the procedure for filling it out”.

ON. Belyaeva,

Consultant on taxes and fees, CJSC "BKR-Intercom-Audit"

The legislation allows the creation of various societies. Most of them are established for business activities. However, in recent times non-profit organizations are becoming more widespread. Taxation and accounting of such associations have a number of specific features. We will understand further in some of the nuances.

General information

Associations engaged in public benefit 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 persons who establish NPOs to conceal income and evade the fulfillment of budgetary obligations. The activities of such associations are regulated by Federal Law No. 7 and other regulations... They determine the conditions and rules of work, the procedure for processing and submitting reporting documentation, as well. It must be said that regardless of the goal 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 carry out activities at their own expense.
2. State. These NPOs are funded from the budget.
3. Autonomous.

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

Special rules

Considering 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 business 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 adjustments.
2. The movement of funds.

In addition, an NCO may not submit an annex to the balance sheet and an explanatory note. Companies that are on budget funding are required to report on the use of the funds received. The information is indicated in the forms approved by the Ministry of Finance. This document is included in general reporting. A letter is attached to it, which contains a list of papers transferred to the control body.

VAT and deduction from income

We can say that taxation of socially oriented non-profit organizations is 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 conditioned by 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 citizens and legal entities with certain types of services or perform work that brings profit. This situation is due to the need to ensure the main activities of the association. At the same time, an NCO does not pass registration in the status of a business entity.

These two signs determine specifics 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 budgetary obligations when using funds 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 reinforced by industry norms. There are only two requirements:

1. Maintaining separate accounting of targeted receipts and their use solely 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 income.

The latter can be roughly divided into two types:

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

In case of non-compliance with any of the above conditions, the NPO loses its 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 is the difference between the amount of receipts (excluding excise taxes and VAT) and costs. The latter must be documented and justified. assumes attribution to expenses:

1. Employee salary costs.
2. Material costs.
3. Depreciation deductions.
4. Other expenses.

Only those costs that are indicated in the primary or other reporting documents (contracts, bills of payment, etc.) can be considered as documented. Economically justified costs are when they are incurred within the framework of local regulatory acts of the company. Such costs include, for example, travel expenses, expenses for fuel and lubricants, etc. As indicated by Article 41 of the Tax Code, only economic benefits can act as income. The NPO can receive it in cash or in kind. Accordingly, if the proceeds 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 emphasized that concessions are not provided for the unification as a whole. Exemption is allowed in relation to only certain types of activities of the company. These include all works of social significance. These include, in particular, looking after pensioners and disabled people in specialized municipal and state institutions for social protection of the population. Meanwhile, having only a socially significant character is not enough to exempt activities from VAT. The legislation stipulates the following additional requirements:

1. Compliance of the provided service established by the requirements (for example, the place or terms of provision).
2. Availability 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. The legislation allows exemption of some goods from customs duties. This category includes:

Property deductions

Taxation of non-profit organizations includes the collection of a number of regional payments. These include, first of all, deductions from property. At the same time, reporting on these payments must be submitted by all NPOs, even those that enjoy benefits. Property tax relief must be claimed when filing a tax return. 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 value of property (immovable and movable). It is defined as the difference between the initial cost and the depreciation charged every month. This calculation procedure is used in all companies, both commercial and non-commercial. The Tax Code fixes the rate of deduction from property at 2.2%. Regional authorities, however, can lower it.

Features of benefits

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

Transport payment

Taxation system for non-profit organizations provides for the obligation to carry out such deductions according to general rules. Associations must send payments to the regional budget for any vehicles registered with established order and those they have on legal rights (in operational management, property, households. maintenance). 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 deduct such payments is established for NPOs with ownership of land, lifetime ownership, and perpetual use. In the latter case, the plots are transferred to enterprises of municipal and state property, state authorities, territorial self-government structures, as well as state departments. The land tax rate is 1.5% of the cadastral value of the allotment. The legislation allows an unconditional exemption from the obligation to pay it for:

1. Societies of persons with disabilities, if they act as the sole owners of land and at least 80% of persons with disabilities participate in them.
2. Religious associations.
3. Penitentiary institutions.

Budgetary organizations operating in the field of culture, sports, art, cinematography, health care, and education are not eligible for benefits. Local authorities can provide certain indulgences for them.

STS for NPO

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

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

An 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 is also worth noting that it is not provided 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 accounting 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 an ANO is. An organization established on a voluntary basis is recognized as autonomous. 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. Moreover, 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. The same rules apply for ANOs as for other associations. In other words, the management of the company can choose the most suitable 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

Let us consider the scheme for calculating the tax according to the simplified tax system for a conditional association, which received a profit of 485 thousand rubles. and spent 415 thousand rubles. First, we will determine the amount of deduction at a rate of 6%. To do this, we multiply the income by the tariff:

485,000 x 6% = 29,100.

Now let's make a calculation 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 activities of society. A calculation that is beneficial for one organization will not always 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 = P x B x KK x KD x 15%, in which:

1. NS - physical quantity, established for a specific type of activity, depending on the working area, the 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. КД - coefficient-deflator. It is established annually by the Government and takes into account whole line indicators.
4. CC is the correction factor. It is provided locally.

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 with any other companies, NPOs are obliged to provide timely reports to the supervisory authorities on all taxes. At the same time, for each deduction, its own deadline for submitting the declaration is provided. Let's consider some periods:

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

Specificity of the transition to the simplified tax system

A non-profit organization has the right to start using a 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 applies.
2. The average number of employees is not more than 100 people.
3. The association has no branches.
4. The residual value of assets is no more than RUB 100 million.
5. NPO does not produce excisable goods.

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

The taxation system is a phenomenon that absolutely every entrepreneur faces, regardless of the form of his business. Today there is a fairly wide tax system. Mandatory payments are intended as for the very activity that the subjects carry out economic activity, and for the objects used in the conduct of such a business.

In most cases, 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 business.

What taxes do such organizations pay and are there any simplifications or restrictions for them, due to the specificity of their business? Our article is devoted to this issue.

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 reinforce the right of every citizen to associate for public purposes. They operate on special provisions and have a special procedure for registration and liquidation of the form of 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 earnings does not mean that there is no profit in such business entities. The organization public type may have a revenue side. But, unlike commercial forms that distribute such income among the founders, the profits of commercial organizations are directed towards achieving the goals of the companies. If we talk about raising funds, then most often it comes as contributions from members of such associations.

Taxation of organizations

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

Public organizations 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 draw up correct tax reports. At the same time, it is recommended to have separate accounts for operations related to profit and expenses.

Taxes are levied on the entrepreneurial activity of a public company, which is intended to ensure the functioning of the enterprise and achieve the goals provided for 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 taxable.

Organization taxation system

First of all, let's define what taxes are paid by organizations of a public type. When registering any form of business, the founder has the right to choose a simplified tax system, or pay mandatory contributions on a common 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 according to a simplified procedure. Today, there are two forms of paying taxes when using such a system:

• "Income";
• "Income - expenses".

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

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

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

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

Now let's find out the taxation by the type "Income - Expenses". In this case, we need to subtract expenses from the 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 suits one person will be beneficial for another. Therefore, before choosing the type of simplified taxation, carry out 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 familiarize yourself with the basic nuances before choosing simplified taxation. First of all, there are two ways to apply simplified taxes:

• filing an application upon 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 to grant the status of a taxpayer.

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 type. 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 office 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 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 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 what part of the capital belongs to and to whom.

Taxation of a non-profit organization according to 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 business or not, it is obliged to pay VAT. But there is an exception, for example, the organization made a profit for the sale of services (for example, educational), then with this money it bought the funds necessary to achieve the goals. The amount paid for such a purchase will not be taxed. This activity was purposeful and educational in nature. For such operations, the organization must maintain special separate books for accounting for income and expenses. Only in this case is it possible to exclude taxation for such transactions.

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

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

• activities that, according to state legislation, are not subject to value added tax at all;
• transactions in relation to vows that are not subject to VAT under the Law;
• if the organization carries out activities, the results of which are realized outside the territory of Russia;
• if the term of production of the goods or its delivery exceeds six months.

The rest of the sections are filled in by all organizations, regardless of the activity and its nature. Declaration is a government-issued document. You can get acquainted with it at any branch 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 go beyond the scope of the declaration. It is best to use black ink.

Income tax. Commercial organizations pay income tax. In order to determine the amount of such tax, the company is obliged to keep special books of income and expenditure. They display absolutely all financial transactions that are relevant to the organization.

A special feature is that income tax is not calculated from the income that was received for the intended use of the organization. If salaries for employees of the organization are paid from such income, then their amounts are subject to taxation on the basis of social tax, which applies to other types of organizations. This tax is calculated for each employee separately.

It is necessary to submit an appropriate declaration to the tax authority annually. Download it from us (sample):

Taxation of an autonomous non-profit organization

First of all, it is necessary to designate which organizations are usually called autonomous. These include companies founded on a voluntary basis to achieve goals in the field of culture, health, science, law, physical education, etc. Such an organization is being created by both legal entities and individuals. The share of one of them in the company's capital is more than a quarter of the total. Each of the founders irrevocably transfers the property into 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 responsible for the obligations of the founders.

One of the most frequently asked question is the possibility of applying a simplified tax and taxation of 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. Let's show the calculation of UTII. There is a special formula for calculating it:

UTII = 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 separate type of work, depending on the number of employees, working area, etc.
• КД - the coefficient of deflation, which is set by the state annually, taking into account certain indicators. So, in 2015 it is 1.798.
• КК is the correction factor provided by local authorities. Installed 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 activity insofar as this activity corresponds to the purposes for which the organization was created. Business taxes are calculated by NPOs in the same manner as commercial organizations. All NPOs, whether they conduct business 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. Non-profit organizations pay value added tax (VAT) 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 (essential medical goods and services, a number of services in the field of culture and art, etc.) Non-profit organizations pay a unified social tax, the object of which is recognized as payments and other remuneration which the NCO charges in favor of individuals under labor and civil law contracts. The following are exempted from the unified social tax: 1) organizations of any organizational and legal forms, from the amounts of payments and other remuneration not exceeding 100 thousand rubles during the tax period. for each employee who is disabled of I, II, III groups. 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 disabled people, among whose members disabled people make up at least 80%; organizations, authorized capital which consists entirely of contributions of 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 wages fund is at least 25%; institutions, the only owners of whose property are these public organizations of disabled people, created to achieve educational, cultural, health-improving, physical culture and sports, scientific, informational and other social goals, as well as to provide legal and other assistance to disabled people, disabled children and their parents. 3) funds for the support of education and science - from payments in the form of grants to teachers, schoolchildren, students and graduate students. The tax base for property tax is the residual value of the assets of the NPO. 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 bank cards... NPOs with the status legal entity and who are advertisers are payers of advertising tax (no more than 5% of the cost of advertising services). Charitable organizations enjoy substantial tax breaks.

thank you very much Tatiana

One of the first questions that nonprofit accountants have in connection with value added tax is as follows: should nonprofit organizations register with the tax authority as value added tax payers?

According to the Law "On Value Added Tax", which introduced this tax for the first time, the economic essence of VAT is the withdrawal to the budget of a part of the added value 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 added value itself. VAT for non-profit organizations- the general name of the term denoting the estimated and restrictive estimates of income and expenses, their list for a certain period, approved by an appropriate decision and subject to execution by an individual or collective user of budgetary funds. Product- any property sold or intended for sale. Budget: 1) according to the economic essence, the 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) for material and material embodiment - a fund of funds formed for the financial support of activities related to the implementation 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, were not created for the purpose of making a profit. Non-profit organizations carry out their activities on the basis of estimates of income and expenses from the appropriate sources. In Art. 26 of the Law "On Non-Commercial Organizations" provides a list of sources for the formation of property of a non-commercial organization in monetary and other forms:

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

- voluntary property contributions and donations; ( contribution- making a certain amount of money in the form of a deposit to the 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 an organization in the distribution of profit remaining after taxation on the shares (shares) owned by the shareholder in proportion to the shares of shareholders in the authorized (joint) 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 obliged to register with the tax authorities 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 duties of a taxpayer and does not contain provisions on 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 the subject of law, bear, like any other commercial and non-commercial organizations, responsibility for the completeness and timeliness of tax payments in the course of entrepreneurial activities, the reliability of the provision of financial information to the tax authorities of the Russian Federation.

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

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

Public associations that carry out their activities on earmarked funds must be extremely careful and careful in managing accounting and in the preparation of 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.

Tax 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 business activities. Namely, whether any kind of entrepreneurial activity that does not contradict the legislation is being conducted in parallel with the statutory activities of a public organization.

Public associations - both 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.

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

Income tax of non-profit organizations

All non-profit organizations (hereinafter referred to as NPOs), both conducting and not conducting entrepreneurial activities, are recognized as payers of income tax. The object of taxation for corporate income tax is income, reduced by the amount of expenses incurred. In this case, both income from sales and non-operating income are taken into account as income. Non-profit organizations that do not conduct business 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, rents 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. Income from sales is recognized as revenue received in cash or in kind from the sale of goods (work, 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 based on sales prices determined by the parties to the transaction. Non-operating income includes income from equity participation in other organizations; exchange differences; the amount of fines, penalties; income from renting or subletting property; in the form of interest under loan (credit) agreements; in the form of property received free of charge or property rights; other income. Along with the general types of income that are 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 within the framework of targeted financing are not taken into account. The funds 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 extra-budgetary funds allocated to budgetary institutions according to the estimate of income and expenses of a budgetary institution. In addition, targeted receipts from the budget by budget recipients and targeted receipts 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. These targeted receipts include entrance fees, membership fees, unit contributions, and donations; property transferred to non-profit organizations by bequest by inheritance, etc. Funds and property received for charitable activities are understood as funds and property received by non-profit organizations formed in accordance with the legislation on non-profit organizations for charitable activities. The redistribution of targeted receipts between a non-profit organization and territorial organizations included in its structure is not taken into account when determining the tax base. In budgetary institutions, the value of property received by decision of executive authorities at all levels is also not taken into account as part of income subject to taxation. All non-profit organizations, including budgetary institutions, are obliged to ensure separate accounting of income received within the framework of targeted financing and expenses incurred at the expense of these funds. In the absence of such accounting from a taxpayer who has received targeted funding, these funds are considered taxable from the date they are received. Targeted funding includes funds received by medical organizations carrying out medical activities in the compulsory health insurance system for the provision of medical services to insured persons from insurance organizations providing compulsory medical insurance of these persons. Conducting by non-profit organizations and budgetary institutions of activities related to ensuring the goals and objectives defined by their constituent documents, is carried out at the expense of targeted funding, earmarked receipts, and other incomes that are not taken into account when determining the tax base. When organizing tax accounting of costs taken into account for tax purposes, budgetary institutions cannot use the amount of income from commercial activities before calculating income tax to cover expenses provided for through targeted funding allocated according to the estimate of income and expenses of a budgetary institution. If in the estimates of income and expenses budgetary institutions financing of the costs of payment is envisaged utilities, communication services, transportation costs for servicing administrative and managerial personnel at the expense of 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 payment of 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 in 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 is necessary to take into account that in non-commercial organizations, property received as earmarked receipts or acquired at the expense of earmarked receipts and used for non-commercial activities is not subject to depreciation. Property received within the framework of targeted financing is also not depreciated; property received free of charge by state and municipal educational institutions, as well as by non-state educational institutions licensed to conduct educational activities, to conduct statutory activities; property received by medical organizations operating in the compulsory health insurance system from insurance organizations carrying out compulsory health insurance, at the expense of the reserve for financing preventive measures, used in the prescribed manner. Property of budgetary institutions is also not subject to depreciation, with the exception of property acquired in connection with entrepreneurial activity and used for 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 tax period is a calendar year, reporting periods are a quarter, half a year and nine months of a calendar year. 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 tax obligations must submit income tax returns in a simplified form after the tax period. It should also be borne in mind that all non-profit organizations that receive property and funds in the form of earmarked receipts and earmarked funding, as well as property and funds within the framework of charitable activities, as part of the declaration for the tax period, must submit a Report on the earmarked use of these funds.

An NPO is a non-profit organization. This is its main thing. But making a profit here is possible in the form of voluntary donations or other activities, the income from which can be used only for the purposes that are pursued by the organization. In this article, we will talk about such a concept as the taxation of non-profit organizations in Russia.

Many organizations from among those engaged in social activities create (NPO). These include foundations, public organizations, religious associations and others.

Someone uses them by direct appointment, that is, for socially significant activities. For some, this is a way to avoid 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 specifics of taxation.

Since NPOs can have profits, the Tax Code of the Russian Federation in the article recognizes the obligation for all NPOs to pay. The taxation of non-profit organizations directly depends on the existence of entrepreneurial activity.

The taxation of non-profit organizations directly depends on the existence of entrepreneurial activity.

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

Taking into account the fact that NPOs operate in the tax area, which is the same for all companies and enterprises, tax benefits are not provided on the basis of the absence of entrepreneurial activity. They depend on various factors:

• Grants.
• Organizational and legal form.
• Conducting charitable activities.
• Membership availability.

If an NPO 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 an 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, not the lessee).
• Transport tax (when vehicles are owned).

NPOs can choose whether to apply the simplified taxation system () or the general regime. More popular today, which is naturally the first.