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It is known that in any more or less developed society they are distributed according to the principle of priority. However, it often happens that some important processes from a social point of view do not receive adequate funding. Fortunately, today anyone can contribute to the development of medicine, sports or culture. This became possible thanks to the existence of special charitable foundations. What is it?
Charitable foundations are special non-profit organizations that accumulate cash for the purpose of their further targeted distribution among those in need. From a social point of view, such movements are simply necessary. After all, the state cannot always ensure the normal functioning of individual mechanisms that are important for public life on its own.
Anyone can become a patron of a charitable foundation. In practice, this means that absolutely anyone can voluntarily donate money by sponsoring some particular area of social life (for example, medicine, science or art) or even a specific group of poor citizens. And not only the society itself, but also special state structures will closely monitor that all the transferred finances reach their addressees.
Help Fund as a way of charity
For most major countries such a problem as insufficient budget flexibility remains very relevant to this day. Due to the impossibility of prompt response of those in power to current events, many important aspects social life in such states remain without proper funding. Unfortunately, the Russian Federation is no exception in this sense. That is why the activities of charitable foundations in our country are so in demand.
By independently creating appropriate organizations, caring people take on the responsibility of supporting state culture, science and sports. They also promptly provide social protection certain categories of needy citizens. Hundreds of millions of dollars annually pass through the hands of Russian philanthropists, which are then distributed by them to the most pressing needs of society.
Today, the following Russian funds have received the greatest fame, thanks to their activities:
- Vladimir Potanin Foundation (financial support for students);
- the Volnoe Delo Foundation (the Temples of Russia program and other well-known projects relating to various spheres of social life);
- Fund "Dynasty" (financing educational programs and science in general)
- Victoria Foundation (support for orphans);
- Link of Times Foundation (preservation of Russian cultural heritage).
From a legal point of view
Relief Foundation - non-profit organization
From the point of view of legislators, a charitable foundation can be considered any non-profit (that is, founded without the purpose of making a profit) structure specializing in the provision of a particular type of social service.
According to Article 118 of the Civil Code of the Russian Federation, any legal entity or individual can open such an organization. By the way, in the latter case, the benefactor does not even have to be a citizen of the country.
It is curious that, according to the same Russian legislation, the described funds can also engage in entrepreneurial activities. Moreover, to do this both on their own behalf and through a specially founded for this joint-stock company, or - . There are only a few restrictions on this:
- at least 80% of all profits received by such entrepreneurs should be redistributed to finance charity;
- sphere entrepreneurial activity foundation (as well as the specifics of the charitable services provided by it) must be clearly indicated in all documentation of the organization using OKVED codes;
- Entrepreneurial activities of a charitable foundation should not go beyond the charter of the organization (Article 49 of the Civil Code of the Russian Federation).
How to open a charitable foundation?
Anyone can create a fund to help
As is clear from all that has been said above, purely theoretically - to establish your own charitable foundation anyone can. In practice, however, certain conditions must be met for this to happen. More specifically, it is about securing funding for the fund.
In other words, before opening such an organization, the philanthropist must make sure that social services, which he is going to provide, will arouse the interest of prospective patrons. That is why the founders of foundations are usually people who already have some experience in philanthropic activities.
As soon as the philanthropist decides on the front of the upcoming work, he can begin to draw up a business plan for his organization. Not only a clear idea regarding the targeting of the fund's services is important here. The list of prospective patrons is also important. This moment can become critical, because without generous donations, a young organization simply cannot provide even its own economic activity, because 80% of its income will be accumulated for charitable purposes.
One way or another, as soon as the business plan is ready, the founder of the fund will be able to register his offspring with the Ministry of Justice of the Russian Federation. According to the laws on charities and non-profit organizations, this step is strictly required. To carry out the procedure itself, the founder will need the following documents:
- for fund registration (form РН0001);
- a documented decision on the establishment of an organization and the approval of the relevant constituent papers;
- charter of the future fund (in triplicate);
- a receipt in the amount of 4 thousand rubles;
- proof that the fund has an actual address (certificate of ownership of the office space or letter of guarantee from the lessor thereof).
As a rule, the decision to establish a charitable foundation is made by the Ministry of Justice within two weeks. The same amount of time is required for the mentioned state body to certify all the necessary registration documents. As regards, in fact, official activities, her organization will be able to start as soon as its founders have the following papers in their hands:
After that, the philanthropist will only have to register with the statistics service, as well as funds - pension and social insurance. Then he will be able to choose a bank to service the accounts of the organization and finally proceed with the planned activities.
As for, directly, the taxation of charitable foundations, it has some specifics. All payments are made within the so-called narrowed base. Thanks to this, any voluntary donations made to the fund will not be taxed. In order for this to work not only in theory, but also in practice, all charitable contributions received by the organization must be properly registered. Only a very experienced accountant with serious accounting experience can usually cope with such a task.
In this video, you will learn how the fund is created and how you can create a fund from scratch:
Instruction
Russian legislation does not contain a list of species. Their simplest classification is classification by feature. Private foundations are created individuals such as family members. Corporate funds may be created by non-profit organizations. Public funds are created by public associations or initiative groups of citizens. There are also mixed funds.
Fund is a legal entity, which means that it has the right on its own behalf to acquire and exercise property and non-property rights and bear, be a plaintiff and defendant in court. Fund is considered to be created from the moment of its state registration and has no term limits, unless otherwise provided in its founding documents.
The foundation is created by the decision of its founders (or). In the first case, the founders of the fund hold a meeting at which they decide on the establishment of the fund. It also approves the fund's charter - its main document, which spells out its goals. If there is only one founder of the fund, then he personally decides on the establishment of the fund and approves the charter.
The sources of formation of the property of the fund can be proceeds from the founders, voluntary contributions of any stakeholders, business income and any other means. According to the law, the profit received by the fund is not distributed among the founders. The property and all described receipts are the property of the foundation. They are used for the purposes determined by the charter.
Fund You, like other non-commercial companies, are registered in territorial body Ministry of Justice Russian Federation. The following documents are required to register a foundation:
1. application;
2. articles of association in triplicate;
3. decision to establish a fund in two copies;
4. information about the founders in two copies;
5. receipt of payment of the state fee (fee amount - 4000);
6. information about the location of the permanent body of the fund for communication with it.
Sources:
- creation of a fund
Charitable assistance is gratuitous assistance to people around, animals, the natural world, who for some reason find themselves in a difficult situation. In order to provide charitable assistance, it is not at all necessary to open a charitable foundation or register an appropriate organization, it is enough just to open it in a bank.
Instruction
Contact a bank consultant and find out if this bank creates this kind of check and who exactly do you need to contact to open a charitable check and also get from him full details about what it takes to open such check a.
Take a sheet of A4 paper, which you can ask for on the spot from the bank staff, and a ballpoint pen.
Write an application addressed to the bank in any form, indicating the purpose of opening such a charitable organization check foot check a (, assistance to injured animals, assistance to the homeless, etc.), further appointment (use) received by check funds (payment for medical treatment, transfer to the animal welfare fund, provision of food to the homeless, etc.), as well as by indicating required amount for collection (should be indicated in numbers and words), your details (passport data and personal to the person or who needs help) and the period for which you should open a charity check.
Sign the application with your own hand and put the date of its submission for consideration and decoding of the signature.
Pass the application to the bank employee in the appropriate window.
Conclude an agreement with the bank on opening a charity check a. To conclude such an agreement, you must have an identity document with you. After the agreement is concluded, the bank will provide you with a check ny check for which there will be funds. Ra number check foot check and you will find in the contract.
Facial opening procedure check and completed for charitable purposes. Now you just have to contact the tax authorities and provide information about the opening of a charitable check a, if the bank does not send such information on its own.
If your decision was to open (institution), then be sure to familiarize yourself with some aspects that may be useful in achieving your goal. Your fund should become really useful for society.
You will need
- - personal bank account;
- - notarized documents;
- - notification of the acquisition of the status of a legal entity.
Instruction
Determine the purpose of your fund. It can be used for charitable or investment purposes, be both private and public. Both capable citizens of the Russian Federation and stateless persons who are on the territory of the Russian Federation can open a fund.
Register the fund you have invented with the Ministry of Justice by providing the necessary package of documents with the application included in it. approved form(certified by a notary); charter, decision (minutes) on the creation fund; documents confirming the right to use the legal address; a receipt for payment of the state duty (its amount is 4000 rubles). Registration fund takes about one and a half months, during which the Ministry will consider the submitted documents.
Make a mandatory registration with the relevant government agencies. To do this, in five working days, the fund must register with the tax authorities, obtain a TIN certificate and a ROSSTAT certificate.
Choose the appropriate taxation system. In the rights of the newly created fund includes filing an application for the transition to taxation under the simplified system within five days after registration with the tax authority.
Open a current account as an independent legal entity. Here you have complete freedom of choice, since the fund can open an unlimited number of accounts in any banks throughout the country, both in foreign currency and in rubles. But remember that after opening an account in without fail must be reported to the tax authority within five days.
Get the necessary notice of acquiring the status of a legal entity from off-budget funds: Pension Fund, Compulsory Medical Insurance Fund, Fund Social Security.
Sources:
- How to set up a fund?
Select the line of business for the organization. Depending on the future, you will have to choose and legal form your enterprise (foundation, association, union, institution, etc.). In addition, by organizing some of them, you will be able to commercial activities, but only on the condition that all the amounts received by you will be directed to charitable needs.
Contact the tax authorities and submit all documents, register entity, get the Unified State Register of Legal Entities and Rosstat codes, issue a seal. Please note: Charities are not exempt from all taxes. So they have to pay VAT in full on the income received from entrepreneurship, directed to charitable needs. At the same time, income received from other sources is not taxed.
Rent suitable premises for the office. Choose a room in the city center or in an office center building. Offices located in disadvantaged areas or outside the city do not contribute to enhancing the reputation of organizations. Register the name of the organization with Rospatent.
Contact the FRS office under the Ministry of Justice of the Russian Federation for registration. You will be asked to submit the following documents: - application for registration (in 2 copies);
- the original and 2 copies of the charter certified by a notary;
- information about the founders (in 2 copies);
- minutes of the constituent assembly (2 certified copies);
- letter of guarantee from the landlord;
- not lower than the all-Russian level - protocols, congresses, etc.;
- documents confirming your right to use the organization.
Receive your organization's registration certificate from the Federal Reserve Department under the Ministry of Justice no later than 30 days.
Related videos
A non-profit organization established by citizens and (or) legal entities on the basis of voluntary property contributions received from them. Distinctive feature fund is that it pursues various kinds of charitable, social, cultural or other socially useful goals.
Instruction
A charitable foundation can be created either by reorganizing an already existing legal entity (another organization) or by establishing it. The founders of the fund can be both citizens and legal entities. Founders may also include government bodies, local self-government bodies, if it does not contradict the law.
The process of education through its establishment begins with the decision to create it on behalf of all the founders. This decision is made by them general meeting. Here, the issues of managing the fund, approving it
Despite all the cataclysms and civil strife, the world is still full of good people ready to help and support those in need. For this reason, it would be quite timely to study the question of how to open a charitable foundation in Russia and how to make sure that it does not grow into ordinary commerce.
Legal basis
The main goal of the charitable organization is to help people in need. At its core, this enterprise is non-profit and is not created for profit.
According to Russian legislation, a person with Russian citizenship, a foreigner and a stateless person can become the founder of a foundation.
Registration of organizations is carried out by the Ministry of Justice.
The activity of funds is regulated by two laws:
- "About non-commercial organizations".
- "About charitable activity".
But before addressing this issue to the authorized body, it is necessary to submit a clear project describing the areas of activity and sources of funding.
Where to begin
There are a number of issues that need to be resolved prior to registration:
- determine the scope of activity, because it will not be possible to provide assistance to everyone at once anyway;
- designate the charter and decide on the name;
- find volunteers who will assist the project;
- develop a website on the Internet;
- find sponsors who will be willing to donate money to your foundation.
The founders of such an organization need to be prepared for the fact that if sponsors are not found before the opening, they will have to donate their money to the needs of the organization.
It will be a big mistake to look for sponsors after the opening.
Registration
So, having dealt with the issues listed above, we begin to prepare a package of papers for the Ministry of Justice. We offer a list of documents to open a charitable foundation:
- Statement. For charitable foundations, there is a special form, which is filled in two copies. One of them is certified by a notary.
- The decision to establish a foundation and its charter. These papers must be submitted in triplicate.
- Receipt with .
- Documents with information about all addresses of the fund.
- Agreements for the lease of premises.
The decision of the authorized body will be made within two weeks. If the verdict is positive, you should come to the Ministry of Justice and get all the permits. After that, you will have to register in several more instances:
- insurance funds;
- statistical service.
Reasons for rejection
Do not forget that the result of consideration of the application may be a refusal. There may be several reasons for this:
- non-residents of the Russian Federation who were included in the "black list";
- extremist organizations and persons related to them.
Where to get money
But the main sources of funds, in addition to the money of the project organizers themselves, can be:
- donations of caring citizens;
- membership fee;
- participation in grants;
- income from securities;
- profit from economic organizations;
- money received as a result of various charitable events - lotteries, concerts, auctions, promotions.
The main thing for investors is that the funds transferred to you go to their intended purpose.
Expenditure
Despite the fact that it is not necessary to form the authorized capital, some payments will still have to be made. These include:
- rental of premises;
- registration costs;
- Purchasing everything you need for the office.
At the same time, it should be remembered that the legislation of the Russian Federation does not provide for the receipt of profit by such organizations in any form. This means that a charitable foundation cannot be opened as a business.
According to the law, of all the funds that charitable organizations receive, only 20% can be used for their own needs. The remaining part must go without fail to the goals of the organization prescribed in the charter.
At the same time, it is completely wrong to think that the employees of a charitable foundation do not receive wages. Founders can thus create jobs for themselves and their like-minded people in order to realize good intentions.
Conditions for carrying out charitable activities in Russia
All activities of charitable foundations are under the watchful eye of regulatory authorities. To avoid misunderstandings, the following requirements should be observed:
- any activity of the foundation must correspond to the set goals;
- founders have the right to raise funds from outside;
- it is perfectly legal to create business companies, which can only be members of the foundation;
- part of the funds can be spent on supporting parties, public organizations;
- the opening of branches is not prohibited, including in other countries;
- funds can grow, unite into unions, without losing their legal status;
- on the balance sheet of the organization may be real estate, equipment, securities, intellectual and information resources.
Premises and staff
The location of the organization does not really matter. Here the choice will determine, rather, the cost of the premises. This issue can be resolved with the local authorities. Often she is ready to provide at least a budget option for an office. Such a step has a good effect on the image of the municipality, and for the fund itself - on finances.
How to open a charitable foundation: 4 requirements for starting + 6-step instructions for opening + analysis financial investments and problem areas.
How to open a charitable foundation? This question appears in people, perhaps not so rarely.
However, for most, it remains a dream, not a plan for organizing an “enterprise”.
The desire to help those in need is, without a doubt, a great idea.
But to bring the idea of a charitable foundation to life, it is not enough to just encourage good deeds.
From the article you will learn what qualities and capabilities the founder of a charitable foundation should have + get practical advice to make your dreams come true.
Charitable foundation - what is it?
A charitable foundation is a non-profit organization whose purpose is to raise charitable funds for the implementation of a specific project.
A clear focus on the activities of the fund is a must.
The desire to help everyone is noble, but not welcome, since this desire, unfortunately, is not feasible.
The target audience of people to whom the work of the institution is directed should consist of one social group, for example: helping children living in orphanages, or developing basketball among the youth of your city.
In the process of expansion, it is possible to increase spheres of influence.
But initially it is worth choosing a single goal and organizing quality assistance.
The law says: a charitable foundation has the right to engage in entrepreneurial activities, which must be properly registered with the federal tax service.
Funds received from benefactors should be accounted for separately.
If the foundation is only fundraising, the money for staff salaries, space rent, and marketing can come from donations.
The part of the material support used for the needs of the organization cannot exceed 20% of the total "cash".
How to open your own charitable foundation: initial requirements
To organize your own charitable foundation, in addition to desire and attitude, you need to comply with specific conditions:
- Experience in entrepreneurial activity or work in similar organizations.
- Awareness in latest changes legislation.
- Communication skills, the ability to interest others in your idea.
- Understanding of basic marketing processes.
Separately, it is worth discussing such a requirement as the presence of patrons.
If someone thinks that the search for sponsors is the last thing, he will make a gross mistake.
Finding initial support is very important, because the initial capital investment involves a fairly large amount.
6 steps to implement how to create a charitable foundation
Adhering to the purpose of the article, let's move on to the practical side of the issue of how to create a charitable foundation.
STEP 1: Launch Marketing
"Your ultimate success will be determined by how you are able to carry your dream through all the trials."
Orison Marden
“But what about the packages of documents for organizing an organization, recruiting employees and other standard steps for organizing an enterprise?”
If you have the idea that this item does not deserve the first stage, then read a few more lines and see for yourself.
The basis of the activity of the charitable foundation is financial investments.
Marketing plays a decisive role in this business.
It is necessary to organize your own online resource, to distribute information among interested parties, to get notes in the local press and media space.
If your idea is worthy of public attention and will attract the attention of people (particularly important - patrons), you will definitely find yourself "on horseback".
STEP 2: Required Documentation
It would be advisable to divide the charitable foundation into two possible forms:
- A charitable foundation based only on financial contributions from partners.
- A charitable foundation directly related to entrepreneurial activity.
Each option involves its own package of documents, as well as design features.
Documentation package for registration of a charitable foundation based only on fundraising (collection of donations):
How to open a medical center?
Perhaps this list is complete.
Having on hand said documents, you can apply to the Ministry of Justice for registration.
The starting package of documentation for registration of a charitable foundation, whose activities are considered as entrepreneurship, is different in volume.
For registration of entrepreneurial activity, it is necessary to prescribe in the Charter the distribution of funds between all sectors. That is, indicate how much money is allocated for charitable activities, doing business, paying quarterly expenses.
A fund that is engaged in entrepreneurship is required to register as a legal entity with the Federal Tax Service. The structure of the organization becomes more complex.
STEP 3: Activity planning
After registration, you need to plan its activities for the near future (from 6 months).
What is this stage for?
The use of non-profit organizations for money laundering is a common practice in Russia.
Based on this, be prepared to feel increased interest from the Federal Tax Service and other inspection structures.
Benefits of planning activities for charity:
- Show the public and inspection bodies that the activity is aimed at charity.
- Faster and properly structured assistance to those in need.
A profitable marketing ploy that allows philanthropists to be interested in helping.
It is obvious that no person will invest their money in a project if they do not know the path by which they will go to those in need of help.
Business planning allows you to navigate financial transactions at every stage of development.
The development of the institution must proceed along one line, which foresees in advance all the paths and possible future events.
Only after a thorough development of an activity plan, it is recommended to start work.
STEP 4: Room rental
At this stage, it becomes necessary to implement the action plan.
You should start by choosing a room.
Foundation Office Standards:
| Office setting | Required value |
|---|---|
| Square | 25 - 30 sq.m. |
| Location | Not far from the city center, as the charitable foundation is a public organization. The location should attract the attention of potential patrons. |
| Living conditions | Water, heating, electricity - all this is simply necessary for the normal work of employees. |
| Design | The interior is best decorated in pastel colors. No need for non-standard lines or intimidating details. You work with people, first of all, so you need to focus on the comfort of customers. |
The cost of renting an office will be about 30,000 - 35,000 rubles, which is quite a large amount for a founder.
You can try to resolve the issue of rent with the help of local authorities, pointing out to them the importance of your activities.
STEP 5: Recruitment
The key to the successful work of the charitable foundation is its employees.Recruitment is a very responsible process that requires proper analysis.
The first factor to consider when selecting staff is competence of applicants.
It is advisable to contact people who have experience in your field of activity.
The second factor is degree of commitment to one's work.
Everyone is well aware that employees of charitable foundations are not chasing big earnings.
They have a completely different motivation - to help those in need.
The third factor is orientation of the organization.
When choosing employees, it is necessary to build on the activity.
For example, for the protection of animals and socially disadvantaged citizens, completely different specialists are required.
The standard set of employees, as well as their duties, are presented in the table:
| Job title | Responsibilities |
|---|---|
| Marketer | Development of a promotion plan: promotions, dissemination of information among interested parties. |
| Secretary | Data processing. |
| Social Worker | Work with other funds, structured organization of assistance. |
| Accountant | Working with finances, paying salaries to employees, distributing funds between projects + spending control. |
| Consultant | A person who provides services for the analysis of the field of activity. Finds problem areas and trains staff in the specifics of work. |
Were you surprised by the lack of payroll?
The fact is that the financial security of employees can range from 0 rubles to infinity, since remuneration is optional in such organizations.
Employees can also work on the basis of voluntary work, which involves the provision of free services.
The most difficult task when choosing personnel is to select really motivated people who know their business and are ready to work for symbolic amounts.
STEP 6: Organization of help for those in need
The most difficult of all the above stages.
Organizing a charitable foundation and finding sponsors is easier than properly allocating funds for the very process of helping those in need.
For proper nesting, a path to support "users" needs to be defined.
To simplify the perception of the processes described below, consider a practical example.
The Nadezhda Charitable Foundation is engaged in supporting dog shelters in a specific area (let it be within the limits of one city). The structure is properly organized, investments of patrons amounted to 1,000,000 rubles. Management spent 20% of this amount on providing employees, renting an office and marketing services. The plan for the month is to invest 400,000 rubles in the construction of a new shelter for abandoned pets.
So, there is an amount in the amount of 400,000 rubles. But how to use it, and who to turn to for help?
At this stage, the manager can contact the local authorities to discuss this problem. Also, you can publish a tender for best ideas in the local press or media space. After the final selection of the best of the proposed projects, it remains to find a contractor to form a construction plan and draw up project documentation.
This is how Nadezhda invested its savings in a real business, following all the rules of marketing:
- coordination with the authorities;
- publicity of actions;
- implementation of the project in its direction.
The purpose of the example is to explain how the contributions of patrons can be used to implement charitable activities.
3 possible problems in opening a charitable foundation
Opening a non-profit organization in Russia is quite simple.
Much harder to stay afloat and fulfill your responsibilities .
Permanent risks include:
Financial difficulties.
The charitable foundation is based on voluntary contributions, which leads to an unstable financial situation.
Problems with local government.
Investments from the fund should be made under the supervision of the authorities, as they lead to infrastructural changes.
But the opinion of the responsible authorities does not always coincide with the decision of the fund's management.
Lack of staff.
It is very difficult to motivate an employee to work for a nominal salary, which leads to constant disagreements in the team.
Despite all the difficulties, it is possible to open a charitable foundation.
You just have to put in the effort.
For such non-profit organization, as a charitable foundation, also watch the following video:
The price of the question: how much money do you need to open your own charitable foundation?
Calculation of the cost of registration and initial stage activities of a charitable foundation is quite problematic, because it does not have standardized indicators.
But still, the approximate amount was determined - 160,000 rubles.
Detailed description of the settlement sheet:
Helping people is a good thing.
But we must remember that support must be presented in the right form, otherwise it simply will not have any value.
Create your own charitable foundation- means to devote oneself to helping others, to forget about the goal of enrichment.
Are you ready to put such a burden on your shoulders?
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