How to submit an NGO report to the Ministry of Justice. Accounting financial statements of NGOs: when and what we hand over. Other papers for tax

Non-profit organizations are required to submit reports to the Ministry of Justice.

NPO reporting options:

  • simplified.

Simplified reporting - a free-form statement about the continuation of the activities of an NPO. Served with a document that confirms:

    that there are no citizens and organizations of foreign states among the founders and participants;

    lack of foreign funding for the formation of NCO assets (money, property, property rights). Full list of foreign sources;

    the amount of receipts of money and property for the year is less than 3 million rubles.

    stateless persons and their representatives;

    foreign citizens and organizations, states, international corporations;

    Russian enterprises who received capital or property from the above sources, except for JSCs and their subsidiaries with the participation of the state.

Different forms of NGOs submit different forms of reports.

    Non-Profit Organizations any form, received property from domestic sources, rent:

    • form N ON0001 - report on the activities and composition of managers;

      form N ON0002 - report on expenditure Money received from donors.

      if an NPO has received foreign capital or property, then form N ON0003 on the amount of funds received is added to the reporting to the Ministry of Justice.

    Cossack societies submit the GRK003 form. The form contains the total and fixed number of members of the Cossack society who have accepted obligations to perform state or other service (Order of the Ministry of Justice of Russia dated October 13, 2011 No. 355 “On approval of the procedure for maintaining the state register of Cossack societies in Russian Federation»).

    And also OH0001 and OH002 or a message about the continuation of activity. These forms are published on information portal Ministry of Justice. There is no need to submit in paper form.

    State companies publish on the Internet on their official website an annual report on the implementation of the activity strategy state company. The publication takes into account the requirements of the law and state secrets. The report is published before May 1 of the next reporting year.

    Political parties once every three years they submit an application to continue their activities. They indicate the number of members, the location of the governing body, similar information about regional branches (clause 2, article 27 of the Federal Law “On political parties”). Information about the number is provided in the form of a copy of the protocol of election results, certified by the election commission of the appropriate level.

    Religious organizations received money or property from domestic, international and foreign organizations, foreign citizens, stateless persons. Such NCOs submit (clause 2, article 25 of the Federal Law “On freedom of conscience and on religious associations”) a report in the form ОР0001.

    Non-profit organizations - foreign agents hand over to the Ministry of Justice:

    • a report on the money and property received, their intended distribution, purposes of spending or use (Form N SP0001).

      report on the actual use of money and property (Form N SP0002).

      information on programs to be implemented in Russia (Form N SP0003).

Reporting principles

Reports are prepared on the basis of valid organizational and accounting data.

The reports reveal the ongoing processes and results of completed projects of the organization without unnecessary details. To clarify, the regulatory authorities themselves will conduct an audit.

Prepare reports in the form, which is enshrined in the order of the Ministry of Justice No. 170.

Reports are submitted to the territorial subdivision of the Ministry of Justice to which the NPO belongs.

Reports are handed over in accordance with the law.

Reporting methods

    Personal submission of the report.

    Sending by mail.

    Sending by e-mail. It is possible if there is an electronic digital signature of the head of the NPO and the accountant.

    Publication of reports and results of activities on the official website of the Ministry of Justice of Russia.

    Publication of reports in the media or on your own website on the Internet (except for personal information about participants and leaders of NGOs).

Reporting deadline

Domestic NCOs without foreigners in the participants and foreign capital inflows submit or publish reports once a year. This condition is spelled out in Law No. 7-FZ of January 7, 1996 “On not commercial activities". Reporting is submitted by April 15 of the year following the reporting year.

Foreign NCOs submit or publish a report on the personal composition of leaders every six months. Every three months - a report on the targeted spending of funds received from the parent company. Foreign NCOs must undergo an audit once a year.

Non-profit organizations are required to publish annually on the Internet or in the media a message about the continuation of their activities.

NGOs are required to publish on the Internet or in the media the same information about their activities that they provide to the Ministry of Justice:

    domestic NGOs - once a year;

    foreign NGOs - once every six months.

Common mistakes in reporting

Errors in reporting most often occur during its preparation:

    incomplete package of documents;

    wrong data. Information in forms OH0001 and OH0002 differs from information in the departmental register;

    there is no completed form OH0002 for the activities carried out, mentioned in the form OH0001 or the departmental register;

    in paragraphs 1 and 2 of the form ON0002, information was entered on the funds received instead of disclosing expenditure items;

    disclosure of expenditures of unearmarked funds without indicating sources of income;

    incomplete design: unbound, unnumbered pages.

Responsibility for violation of reporting

Non-profit organizations are liable in accordance with Article 33 of Law No. 7 "On Non-Profit Organizations".

A non-profit organization (NPO), as the name implies, is not commercial, that is, it was created to receive profits and distribute them among the participants. When forming an NPO, political, social, religious, educational and scientific, charitable goals are pursued. Non-profit organizations function within the framework of activities that embody the well-known expression: "not by bread alone ...".

Organizations are engaged in the implementation of the spiritual needs of citizens, for example, the development of mass physical culture and sports, healthcare, protection of the rights of organizations and citizens, and so on. However, despite the fact that NPOs do not conduct commercial activities (although they can, if such contributes to the achievement of the goals set for the organization by its creators), they must regularly submit reports. Let's consider what kind of reporting NCOs are required to submit to the Ministry of Justice.

Time "H"

In 2019, there were no changes in the time of submission of reporting documents by non-profit organizations for the Ministry of Justice of Russia. That date is April 15th. NPOs must report on their activities on the basis of the Federal Law "On Non-Commercial Activities" No. 7 of January 1996.

Article thirty-two of this legislative document prescribes the procedure for generating a report on the activities of the organization to the tax, statistical authorities, to the founders and other persons in accordance with the organization's statutory documents and existing legislation.

The supervisory authorities are provided with information on the receipts and expenditures of funds and other property during the past period, on the management of the organization and general activities NGOs.

This is a serious matter, and for a careless attitude to it - untimely provision or failure to provide the specified information at all - an appropriate administrative penalty is due (according to Article 19.7 Administrative Code RF).

Where to report

Compiled reports can be submitted today in two versions:

  1. By mail. Reporting is sent by regular by mail addressed to territorial bodies Central Office of the Ministry of Justice of the Russian Federation. When sending a report, it is obligatory to attach an inventory of documents.
  2. Placement of report data on the Internet on information resources Ministry of Justice of Russia. Access to these resources can be made through the official websites of the regional bodies of the Ministry of Justice or through the central official website of the Ministry of Justice - www.minjust.ru. Posting reports on official Internet resources is provided for by a special order of the Ministry of Justice, which regulates the possibility of posting NPO messages on the continuation of its activities and reports on activities for the past period on the Internet.
  3. There is a third option - sending reporting documents and a message on the continuation of activities to in electronic format through Email. This method is possible only if there is a digital electronic signature authorized head of the organization.

Composition of reporting

Non-profit organizations must submit reports on their current activities for the past reporting period in the following composition:

  • tax reporting. NPOs, like other organizations, can choose the tax regime. Either using the general tax regime, or applying a simplified taxation system. In the first case, non-profit organizations fill out a declaration on profit and on payment of VAT. In the case of using the simplified tax system, an NPO fills out a declaration for the payment of the tax provided for under the simplified tax system. For organizations that have real estate on their balance sheet, a declaration on the payment of real estate tax is required;
  • financial statements. The composition of the financial statements required for submission is prescribed in federal law about accounting. However, for organizations that do not conduct commercial activities, a simplified accounting system is provided, which includes only a statement of losses and profits, a statement on the intended use of funds received and a balance sheet. The number of reports has also been simplified: such a report needs to be drawn up only once a year;
  • statistical reporting. In addition to the statement of losses and profits and the balance sheet, non-profit organizations that do not conduct commercial activities submit data to the authorities state statistics. For this, a special form is used, designed for commercial organizations for submission of information - No. 1-NCO.

In addition to completing the prescribed form, you may need to provide other information as requested by the statistical office.

  1. Data to government off-budget funds. Information is provided on the accrual and payment of contributions to the Medical Insurance Fund and the Pension Fund, as well as information on personalized accounting.
  2. Specialized reporting. For NPOs, due to the specifics of their activities, special types of reporting and data are provided. Thus, organizations that are not engaged in commercial activities annually, before March 31, must send to the body in charge of accounting for such organizations a statement on the continuation of activities in the coming year. Information includes data on the current location of the governing body, information about the leaders of the organization.

According to Article 32 of the Federal Law of January 12, 1996 No. 7-FZ “On Non-Commercial Organizations” (hereinafter referred to as Law No. 7-FZ), non-profit organizations (hereinafter referred to as NPOs) provide information about their activities to tax and statistical authorities, founders and other persons in accordance with founding documents and legislation. Thus, an NPO provides the authorized body with documents containing information about the activities, the management team of the organization, the expenditure of funds and the use of property. Documents must be submitted no later than April 15 of the year.

In addition to the specified information, NCOs also provide financial statements. Let's take a closer look at this type of report.

Information for tax office

According to Art. 119 of the Tax Code of the Russian Federation, an NPO is liable for committed tax offenses in the same way as a commercial organization (in particular, for failure to submit a tax return).


Even if an NPO is engaged in conducting only statutory activities, this does not exempt it from the timely filing of tax returns if the organization is recognized as a payer of a certain tax. In addition, the tax authorities control the completeness and correctness of the use of earmarked revenues. Next, we will consider what kind of tax reporting should be provided by an NCO that has movements on accounts during the tax period.

OSN mode

income tax. According to Article 246 of the Tax Code of the Russian Federation, non-profit organizations are required to pay income tax. However, on the basis of Article 251 of the Tax Code of the Russian Federation, the property of companies received as part of targeted revenues and targeted financing is not subject to taxation. Thus, an NCO carrying out commercial activities submits a declaration on a general basis based on the results of each reporting period (3 months, 6 months, 9 months), as well as the tax period (year).

An NCO that does not pay income tax can report in a simplified form (sheets 01, 02 and 07).

VAT. Being a VAT payer, at the end of the tax period, the NBCO submits a VAT declaration. AT without fail are filled title page and the first section, the remaining sections and applications depend on the operations performed by the organization.

UST, FSS and PFR

NCOs pay UST (Article 235 of the Tax Code of the Russian Federation, subclause 1 clause 1). Based on the results of the reporting period, organizations submit settlements on advance payments, a declaration on the UST - based on the results of the tax period. According to the Federal Law of December 15, 2001 No. 167-FZ, non-profit organizations take into account the amount of insurance premiums for each individual, and also report to the tax.

personal income tax

An NPO, being a source of funds for an individual, is a tax agent. Accordingly, it is obliged to withhold and calculate the amount of tax from the taxpayer to the budget. Relevant information is provided to the tax authority at the place of registration by tax agents.

Property tax

Property tax is paid by NCOs in the same terms and in the same manner as for commercial organizations. There are no specific rules for NCOs, it does not matter whether the NCO is engaged in commercial activities or not.

At the end of each tax period, the NCO submits declarations. For everybody separate subdivision a separate balance sheet.

Vehicle tax

The payers of this tax are NPOs that own registered vehicles (listed in Article 358 of the Tax Code of the Russian Federation).

Since the transport tax is regional, executive authorities subjects independently establish the procedure and terms of payment, reporting periods.

In the presence of Vehicle NCOs submit declarations to the tax authority at the place of registration of these vehicles. It doesn't matter what activity the vehicles are used in.

Tax on land plots

NCOs that own land plots (or have the right of perpetual use) are required to pay land tax in accordance with Article 388 of the Tax Code. The declaration must be submitted at the end of the tax period at the location of the land allotment.

The procedure for paying advance payments and tax is established by legal acts municipalities. Calculations on advance payments by NCOs are submitted no later than last day the month following the reporting period.

NPO on USN

An organization that has switched to the STS regime is exempt from paying income tax, property tax and UST, but at the same time remains a payer of insurance premiums to the Pension Fund. VAT is also abolished, with the exception of organizations that pay tax when importing goods into the country. Taxes related to the "simplified" NPO must pay in full. In this case, the NPO is not released from the duties of a tax agent.


NCOs on the simplified tax system are exempted from the obligation to maintain accounting in accordance with Federal Law No. 129, with the exception of intangible assets and fixed assets. Expenses and income are recognized by NPOs in the manner specified in Chapter 26.2 of the RF Tax Code. This means that NCOs do not have the obligation to compile and submit financial statements to the tax authority. At the same time, at the end of the year, NCOs submit a Report on the intended use of funds in accordance with Form No. 6 in order to fulfill the requirements for the allocation of targeted funds.

NPOs submit quarterly and annual reports to the statistical authorities. Public associations that are not engaged in entrepreneurial activities, having only turnover on the sale of goods and services, submit reports to the statistical authorities at the end of the year.

Reporting to extrabudgetary funds should also not be forgotten. Quarterly NCOs provide reports (information on insured persons) to the Fund social insurance. Every year, NGOs (along with commercial ones) submit information to the pension fund.

The main activity of the NPO must be confirmed (the year in which the most employees were employed according to the results of the previous one is confirmed).

Law No. 7-FZ, which entered into force on January 1, 2010, obliges NCOs to post annually on the Internet information (report) on their activities to the extent that is provided to the Ministry of Justice.

Charitable organizations that are NPOs are required to annually provide information to the body that decided to register this organization. The information must contain:

  • information on financial and economic activities
  • information on the composition of the supreme management body
  • data on the content of charitable programs (list)
  • information on the results of the activities of a charitable NGO
  • information about violations identified as a result of inspections, as well as methods for their elimination

The financial statements of NPOs are unified forms, disclosing information about the results of the subject's activities. For such organizations, special rules and reports are established.

Who are NGOs

NCOs, or non-profit organizations, are economic entities whose main purpose is to perform socially significant functions and programs. But making a profit for this category of organizations is far from in the first place. Concept and key features activities are enshrined in the Federal Law of January 12, 1996 No. 7-FZ (as amended on July 29, 2018).

Despite the special status, like other economic entities, non-profit organizations are required to submit reports on the results of their activities. Moreover, such information will have to be submitted not only to the Federal Tax Service, but also to its founders, to the territorial statistical bodies, as well as to the Ministry of Justice.

It is NGOs that are required to report to the Russian Ministry of Justice. For example, for budget institutions or commercial firms, such obligations are not provided.

What reports do NGOs submit?

Reporting non-profit organizations should be divided into separate groups:

  1. Tax - these are forms that are intended for the Federal Tax Service. The main goal: providing information to verify the correctness, completeness and timeliness of the calculation and payment of tax payments. In simple words, these are declarations, advance payments, certificates and explanations that allow the tax authorities to check whether the company correctly calculated the tax and paid it in full to the budget, whether it interpreted the law correctly, whether it legally used benefits, deductions and privileges.
  2. Insurance - this is information that discloses information about the accrued and paid contributions in favor of the insurance coverage of working citizens. This category of information is personalized information. That is, the report discloses the amount of insurance premiums accrued in respect of each employee of the company.
  3. Statistical - this is statistical reporting information that is systematically requested by territorial statistical bodies. This group of reports reveals almost all indicators of the company's activity: production, labor resources, consumption, wage, working time and much more. The composition of statistical reporting is quite large, it is determined for each subject individually.
  4. Financial or accounting statements are data that disclose information about the financial position of the entity, the value of assets and the volume of liabilities assumed, and also characterize the actual results of the organization's activities. Analysis of reports of this category allows you to make management decisions.

It is about financial statements that we will talk about in the article.

Legal regulation of financial statements

An accountant of a non-profit organization, when preparing accounting financial statements, should be guided by the following regulatory legal acts:

  1. Order of the Ministry of Finance of the Russian Federation dated July 29, 1998 No. 34n.
  2. Order of the Ministry of Finance of the Russian Federation dated July 6, 1999 No. 43n.
  3. Order of the Ministry of Finance of the Russian Federation of October 31, 2000 No. 94n.
  4. Order of the Ministry of Finance of the Russian Federation dated July 2, 2010 No. 66n.

When applying the rules of the above legislative acts, one should remember about the features of non-profit organizations established by the Civil Code of Russia.

Firstly, NCOs were created not to make a profit, but to achieve socially significant indicators, but they can lead entrepreneurial activity if required to achieve the set goals.

Secondly, non-profit enterprises do not have the right to distribute the income (profit) received between participants, founders, owners, but direct it to achieve their goals.

Thirdly, on the basis of PBU 4/99, the financial statements of an organization (non-profit) should not contain information on the presence and changes in the authorized (reserve), reserve and other constituent parts of the organization's capital.

Features of accounting and the formation of financial statements

Non-profit institutions, like other organizations, are required to keep records in in due course(Law No. 402-FZ). Business transactions reflecting the activities of the enterprise are subject to reflection in primary documentation and registration journals. Formation of financial reports is carried out on the basis of accounting data. Features of accounting, annual financial statements and methods of formation and detailing of accounting records of NCOs should be reflected in the accounting policy.

Keeping records without an approved accounting policy is unacceptable. In simple words, without defining the main aspects and rules for recording and accounting for business transactions, it is impossible to achieve completeness, reliability and timeliness of data reflection. And consequently, it is not realistic to draw up truthful financial statements.

Doing accounting in NPOs, as well as in other categories Russian organizations, carried out exclusively in rubles. Even if the transaction was made in a foreign currency, it must be converted into rubles. You should be guided by the basic rule of recalculation. That is, the transaction is converted into rubles at the rate set by the Central Bank of Russia on the date of the transaction. If it is impossible or problematic to determine the course, then you should apply new order cross-rate conversion. But it is impossible to reflect in accounting a transaction in a foreign currency. Consequently, the accounting records cannot contain information and indicators calculated in foreign currencies.

Composition and structure of reporting forms

The annual financial statements for the enterprise are defined in the Order of the Ministry of Finance No. 66n. The regulatory legal act establishes six reporting forms that will have to be filled out at the end of the calendar year. The financial statements of the NPO include:

  1. The balance sheet is the foundation of financial reporting. The key document reflecting the value of the assets, capital and liabilities of the entity. The form is divided into two parts: passive and active. The active side of the balance sheet discloses information on the value of fixed assets, inventories, financial instruments held by the company. The passive part of the balance sheet characterizes the sources of asset formation, that is, the monetary expression of capital (authorized, additional, reserve), obligations assumed (accounts payable, borrowed capital) and so on is indicated. Key rule balance sheet - assets and liabilities must be equal.
  2. Report on financial results- the second most important form of financial reporting. Reflects the actual result of the company's activities. The structure of the document provides for filling in indicators not only for the reporting period (year), but also for the two previous ones. This feature allows to make the comparative analysis of activity of the enterprise on years.
  3. The statement of changes in equity discloses information about all movements in capital that occurred during the reporting period. Information is filled out in the context of economically significant indicators, based on accounting data, for the full financial year.
  4. The cash flow statement details information about the movement of the company's financial assets. The structure of the form provides for the possibility of comparative analysis indicators of the reporting period and previous years (two previous calendar years).
  5. The report on the intended use of funds exposes information on the size of targeted revenues (subsidies, grants, subsidies and other funds), as well as data on their use. Moreover, information about the use is disclosed in the context of target areas. Completed for the reporting and previous years.
  6. Appendix to the balance sheet is an explanatory note, as well as a set of forms and tables that reveal individual indicators about the activities, structure, property assets of the enterprise. An explanatory note is a textual description of the indicators of reporting forms. Please note that if there are any discrepancies in accounting, these circumstances should be disclosed in the explanatory note as detailed as possible.

Actual forms - in a separate material. For each report form, a brief commentary on filling out is given, as well as relevant forms: accounting statements form 1 and 2, a sample for them and other reports are available for download.

Simplified accounting

NPOs, like other types of organizations defined in Law No. 402-FZ, have the right to keep accounting in a simplified way. For "simplifiers" there is an abbreviated composition of reports.

But not every NPO can be considered lucky enough to have the right to provide simplified forms. Legislators approved special conditions for economic entities that can be considered "simplistic". Check if your company is one of them. All three conditions must be met:

  1. The staffing of the organization should not exceed 100 people for the previous year. How to correctly calculate the population indicator is indicated in the Order of Rosstat dated December 30, 2014 No. 739.
  2. The share of participation in the authorized capital does not exceed the established standards. For public sector organizations this indicator can not be more than 25% of the Criminal Code of NPOs, for foreign entities - no more than 49% of the Criminal Code of NPOs.
  3. Income from entrepreneurial activity - no more than 800 million. A similar volume limit is set for the residual value of assets - it cannot exceed 800 million rubles.

If the NCO meets the above conditions, then there is a right to maintain simplified accounting. This provision will have to be fixed in the accounting policy, and it is mandatory. Otherwise, when checking regulatory authorities, such as tax authorities, inspectors may require the provision of all forms of financial statements. After all, the organization did not fix in the UE that accounting is kept in a simplified form.

KND 0710096 consists of:

  • balance sheet;
  • statement of financial results;
  • report on the intended use of funds.

The financial results report is not obligatory for non-business NPOs. For example, an organization functions at the expense of state subsidies, performs the assigned functions, but does not carry out entrepreneurial activities. Therefore, there are no indicators to be filled in Form No. 2.

The Company independently determines the criteria for the significance of information for inclusion in the reporting. The criteria should be fixed in the accounting policy in order to avoid disputes with regulatory authorities.

Features of filling in simplified financial statements are enshrined in the Order of the Ministry of Finance No. PZ-3/2015. Let's define the key provisions:

  1. Financial information can be included in the reporting without detailing by accounting items.
  2. Simplified reporting provides for the disclosure of a smaller amount of information compared to standard forms.
  3. Discontinuing operations may be completely excluded from reporting.
  4. Transactions made after the reporting date may also not be included in the report if they are recognized as insignificant.

Reporting to the Ministry of Justice

Accounting reports are sent to the Federal Tax Service and Rosstat and to the Ministry of Justice. Unlike commercial firms and public sector institutions, NGOs are the only ones who have to submit information to the Ministry of Justice.

For reporting to the Ministry of Justice, special unified forms have been approved that are different from tax reporting forms. The forms are enshrined in the Order of the Ministry of Justice of Russia dated August 16, 2018 No. 170.

NCOs are obliged to publish information about the continuation of their activities in a timely manner. Moreover, publications must be posted on the Internet in the public domain or in special means mass media.

There are several ways to submit information to the Ministry of Justice:

  • by mail, be sure to make an inventory of the attachment with a list of all attachments;
  • via e-mail, however, the reports sent must be signed electronically digital signature;
  • by placing it independently on the Internet, on sites accessed directly through the website of the Ministry of Justice;
  • providing information for publication in the media.

The reporting forms include:

  1. Report on the activities of a non-profit organization and on the personal composition of its governing bodies(Form No. OH0001).
  2. Report on the purpose of spending money by a non-profit organization and using other property, including those received from foreign states, their state bodies, international and foreign organizations, foreign citizens, stateless persons or persons authorized by them and (or) from Russian legal entities receiving funds and other property from the indicated sources (form No. ON0002).

Submit information annually, by April 15 of the year following the reporting year. Depending on the form and type of NPO, legislators have provided for additional reporting. All forms are enshrined in the Order of the Ministry of Justice of Russia dated August 16, 2018 No. 170.

Deadlines for submission of financial statements

Reports on financial activities NCOs should be submitted to the territorial office of the tax inspectorate, statistical monitoring bodies and other government agencies upon official request.

Moreover, the leader or Chief Accountant does not have the right to refuse to familiarize with the financial statements to third parties. Financial statements must be submitted no later than 90 calendar days from the end of the reporting period, that is, until March 31 next year. An exception is the reorganization of the enterprise. For example, an NCO is liquidated in September of this year, therefore, financial statements for the 4th quarter of 2020 (separation balance sheet) are prepared.

AT general order submit information to the regulatory authorities no later than April 1. If the last day of reporting (March 31) falls on a non-working day, then the deadline is postponed to the first working day.

The founders of an NPO have the right to demand the provision of accounting records in the context of the approved deadlines. For example, the owner has the right to request a completed report as early as January. Such situations are more typical for organizations whose founders are public sector institutions. State employees form reports in a special manner, therefore, the deadlines for them are determined on an individual basis.

The founder must, in accordance with the established procedure, bring to the organization the requirement for the provision of financial statements. Moreover, the responsible persons will have to be notified under the signature. Otherwise, it is unacceptable to demand a report before the deadline.

Control and audit

Financial audit of accounting is independent evaluation completeness, correctness, reliability and legality of accounting and reporting. Moreover, only specialized audit organizations or licensed private auditors.

Non-profit enterprise, like an institution public sector, does not apply to an organization whose financial statements are subject to mandatory audit. However, the founder (owner, supervisory board, supreme body management) NPO may decide on the need for an audit to conduct peer review and obtaining a reliable opinion on the quality of accounting in the organization.

In this case, it should be developed and brought to stakeholders the procedure for conducting an audit. The duration of the event, the directions of accounting, the list of documents that will be subject to control should be specifically determined.

Ask questions, and we will supplement the article with answers and explanations!

The activities of a non-profit organization: how to correctly form and submit reports, features of the presentation of financial statements of non-profit organizations - read the article.

Question: Is the statement of financial results complete or simplified? Those. you need to submit a balance sheet, a statement of financial results - are these forms complete or simplified? Explanations to the balance sheet do not need to be submitted?

Answer: 1. By general rule NCOs should use the generally established format for reporting financial results. It is given in Appendix No. 1 to Order No. 66n. At the same time, you can submit a statement of financial results in a simplified form (Appendix No. 5), if your company is not prohibited from keeping accounting in a simplified form (paragraphs 4, 5 of Article 6 of Law No. 402-FZ).

Answered by Alexander Sorokin,

Deputy Head of the Operational Control Department of the Federal Tax Service of Russia

“CCP should be used only in cases where the seller provides the buyer, including its employees, with a deferral or installment plan for paying for their goods, works, services. It is these cases, according to the Federal Tax Service, that relate to the provision and repayment of a loan to pay for goods, work, and services. If an organization issues a cash loan, receives a return of such a loan, or itself receives and repays a loan, do not use the cash desk. When exactly you need to punch a check, see the recommendations.

2. Yes, you can use simplified forms of the balance sheet and report on the intended use of funds for social oriented organizations(Appendix No. 6 to Order No. 66), if the organization has the right to simplified accounting methods (clause and article 6 of Law No. 402-FZ, letter of the Ministry of Finance of Russia dated December 27, 2013 No. 07-01-06 / 57795, paragraph 2.1, clause 3, article 1 of Law No. 7-FZ, Law No. 7-FZ).

3. Yes, explanations to financial statements may not be submitted. However, if desired, for significant indicators, you can provide the necessary explanations for the financial statements, compiling them in any form in text and (or) tabular form. In this case, you can focus on the design example given in Appendix No. 3 to Order No. 66n. It is also acceptable to draw up forms such as a statement of changes in equity and a statement of cash flows. Both forms are given in Appendix No. 2 to Order No. 66n.

Rationale

What documents need to be submitted as part of the financial statements

Non-Profit Organizations

The minimum composition of the annual accounting (financial) statements of a non-profit organization is as follows: Balance sheet, Report on the intended use of funds and annexes to them. This is stated in part 2 of article 14 of the Law of December 6, 2011 No. 402-FZ.

Non-profit organizations must prepare a Statement of Financial Performance if the following conditions are met:

  • in reporting year a non-profit organization has received income from entrepreneurial and (or) other income-generating activities;
  • the indicator of income received by the non-profit organization is significant;
  • disclosure of data on profit from entrepreneurial and (or) other income-generating activities in the Report on the intended use of funds is not enough to form a complete picture of the financial position of a non-profit organization, the financial results of its activities and changes in its financial position;
  • without knowledge of the indicator of income received by interested users, it is impossible to assess the financial position of a non-profit organization and the financial results of its activities.

This conclusion follows from the provisions of Part 1 of Article 13 of the Law of December 6, 2011 No. 402-FZ, paragraphs and PBU 4/99, information of the Ministry of Finance of Russia of December 4, 2012 No. PZ-10/2012. *

At the same time, non-profit organizations may not submit a Cash Flow Statement as part of their annual financial statements (clause 85 of the Regulations approved by Order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n).

However, non-profit organizations recognized as foreign agents are not entitled to use simplified accounting methods and submit reports in accordance with simplified forms. The same applies to law firms and notary chambers. A complete list of those organizations that are not entitled to simplify accounting and reporting is given in Part 5 of Article 6 of the Law of December 6, 2011 No. 402-FZ. *

The composition of the reporting of non-profit organizations is given in the table.

The composition of the financial statements of non-profit organizations

The form Who rents The document that approved the form Delivery frequency Deadline
Balance sheet Annually
Balance sheet (simplified form) Order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n Annually Not later than three months after the end of the reporting year
Income statement All non-profit organizations when performing certain conditions Order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n Annually Not later than three months after the end of the reporting year
Report on intended use of funds All non-profit organizations of your choice Order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n Annually Not later than three months after the end of the reporting year
Report on intended use of funds All non-profit organizations (with some exceptions) Order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n Annually Not later than three months after the end of the reporting year
Explanations to the Balance Sheet and Statement of Financial Results (in text and (or) tabular forms) All non-profit organizations Order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n Annually Not later than three months after the end of the reporting year*

Reporting of non-profit organizations (NCOs) to the Ministry of Justice of Russia

What to take Who rents Reporting period and due date Base
Statement of compliance with the requirements of Article 32 of the Law of January 12, 1996 No. 7-FZ and information on the continuation of activities (arbitrary form)

NCOs (except for budgetary and state-owned institutions), which have:

No participants (members) - foreign citizens and (or) organizations, stateless persons;

During the year there were no receipts of money and property from foreign sources;

During the year, the receipt of money and property amounted to no more than 3 million rubles.

There is no statutory deadline.

 Clauses 4.1 and 4.2 of Art. 1, Law of January 12, 1996 No. 7-FZ *

Rule No. 1 All NPOs submit a balance sheet and a report on the intended use of funds

There are nuances

The composition of the financial statements of state (municipal) institutions is established in accordance with the budget legislation of the Russian Federation, since they are public sector organizations (clause 4, article 14 of Law No. 402-FZ).

Like commercial firms, NCOs are required to draw up a balance sheet. As for the income statement - form No. 2, then non-profit companies need to fill it out only in specific cases, we will talk about them in detail in the next section. On the other hand, all NPOs, without exception, need to fill out a report on the intended use of funds (clause 2, article 14 of Law No. 402-FZ). Where can I get the forms of these documents?*

Let's start with the balance sheet. The order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n “On the Forms of Accounting Statements of Organizations” (hereinafter - Order No. 66n) contains as many as three forms of this document. The first form is general. It is given in Appendix No. 1 to Order No. 66n. It can be used by any NGO. The other two forms are simplified. Therefore, it makes sense to find out in what cases NGOs have the right to use them.

Thus, Appendix No. 5 to Order No. 66n provides a simplified balance sheet for small businesses. But of all NGOs, only consumer cooperatives. And then only if certain criteria are met (we talked about them in the box on the right). That is, most NPOs are not small businesses. It turns out that only some consumer cooperatives can afford to use this simplified form (clause and article 6 of Law No. 402-FZ).

Non-profit organizations do not fall into the category of small businesses, with the exception of consumer cooperatives. But even a consumer cooperative, to be considered small organization must meet a number of conditions.

And in Appendix No. 6 to Order No. 66n, a form is provided specifically for socially oriented non-profit organizations (see the box below about them). At the same time, the letter of the Ministry of Finance of Russia dated December 27, 2013 No. 07 01 06/57795 states that other NPOs can also use this form. The fact is that, as a general rule, non-profit organizations have been granted the right to keep accounting in a simplified form and fill out simplified financial statements (clause 4, article 6 of Law No. 402-FZ). However, special forms have not yet been approved, so NPOs are allowed to apply the balance sheet form provided for socially oriented companies. Please note that it is much simpler than the general form. Just keep in mind: this special form from Appendix No. 6 to Order No. 66n cannot be used by non-profit organizations that do not have the right to simplified accounting methods. Such NCOs are listed in paragraph 5 of Article 6 of Law No. 402-FZ. These are, in particular:

- organizations whose financial statements are subject to mandatory audit;

— housing and housing-construction cooperatives;

— credit consumer cooperatives (including agricultural credit consumer cooperatives);

— political parties, their regional branches or other structural units;

- bar associations;

— notary chambers;

— non-profit organizations included in the register of NCOs performing the functions of a foreign agent.*

And now let's talk about the form of the report on the intended use of funds. As a general rule, NPOs report in the form given in). These are NPOs created in the forms provided for by Law No. 7-FZ, with the exception of public corporations, state companies and political parties. Consumer cooperatives, homeowners' associations, horticultural, horticultural and dacha cooperatives absolutely cannot be recognized as socially oriented. non-profit associations citizens. Since Law No. 7-FZ does not apply to these NPOs (clause 3, article 1 of Law No. 7-FZ). In addition, for an organization to be considered socially oriented, it must carry out activities aimed at solving social problems, the development of civil society in Russia, as well as the types of activities specified in Article 31.1 of Law No. 7-FZ.*

Rule No. 2 It is recommended to draw up a report on the financial results of an NCO if the income from the business is significant

A non-profit organization may conduct entrepreneurial activities if it is provided for by its charter. But only insofar as it serves to achieve the goals for which it was created (clause 4, article 50 of the Civil Code of the Russian Federation). However, there should be no legal prohibition on such activities.

Data on profit from entrepreneurial and other similar activities are disclosed in the report on the intended use of funds. For this purpose, the corresponding line is provided in this form. But if you think that the information in the statement of intended use of funds is not disclosed in sufficient detail, you can also draw up a statement of financial results. For example, this will be required if in the reporting year your organization received significant income from commercial activities (clause 1, article 13

As a general rule, NCOs should use the generally established form of the statement of financial results. It is given in Appendix No. 1 to Order No. 66n. Only consumer cooperatives that are small businesses and have the right to use simplified accounting methods can act differently. They can use the form provided for in Appendix No. 5 to Order No. 66n. *

Note that both forms are called "Profit and Loss Statement". The name is old. Starting from the reporting for 2012, this report should be called the statement of financial results (information No. ПЗ 10/2012). Therefore, if necessary, make changes to the form header yourself.

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