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Annual reporting of NCOs. Zero reporting of NCOs that do not conduct activities. Ministry of Justice of the Russian Federation

The activities of a non-profit organization: how to correctly form and submit reports, features of the presentation of financial statements not commercial organizations- read the article.

Question: Report on financial results full 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 methods of conducting accounting(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, clause 2.1, clause 3 of 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 the reporting year, the non-profit organization 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. The same applies to law firms and notary chambers. Full list 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 (free 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, NPOs in without fail make up the balance sheet. As for the report on financial results - form No. 2, then it non-profit companies you need to fill in 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 there is a form 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 this form may be used by other NGOs. 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 form provided for social oriented companies. Note that it is much easier than 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 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 state corporations, state-owned companies and political parties. Consumer cooperatives, HOAs, horticultural, horticultural and dacha non-profit associations of citizens absolutely cannot be recognized as socially oriented. 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 entrepreneurial activity if it is provided for by its articles of association. 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.

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 realization of the spiritual needs of citizens, for example, the development of mass physical culture and sports, healthcare, the protection of the rights of organizations and citizens, and so on. However, despite the fact that commercial activity NPOs do not maintain (although they can, if one contributes to the achievement of the goals set for the organization by its founders), but 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 leadership of the organization and the general activities of the NPO.

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 punishment is due (according to Article 19.7 of the Administrative Code of the Russian Federation).

Where to report

Compiled reports can be submitted today in two versions:

By mail. Reporting is sent by regular by mail addressed to the territorial bodies of the Central Office of the Ministry of Justice Russian Federation. When sending a report, it is obligatory to attach an inventory of documents.
Placement of data on the report on the Internet on the information resources of the 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.
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 profit and loss statement, 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 profit and loss statement and the balance sheet, non-profit organizations that do not conduct commercial activities submit data to the state statistics authorities. To do this, use a special form developed for non-profit organizations to submit information - No. 1-NPO.

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

Data to state 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.
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.

Any commercial organization operating on the territory of the Russian Federation is required to submit reports to government bodies. This allows you to control activities (stop violations) and compile real statistics, on the basis of which the legislative policy of the Government is built.

But what about non-profit organizations? Those subjects of Russian business that do not aim to make a profit and in some cases do not participate in any financial transactions at all. Do they need to report? And, if so, how and to whom?.. Why do you need to submit reports to the Ministry of Justice?

What reports do non-profit organizations (NPOs) submit to the Ministry of Justice of the Russian Federation?

In order to provide government agencies with information about what the non-profit organization was doing in the past year and what the invested funds were spent on, a representative of an NGO draws up and submits several reporting documents to the Ministry of Justice of Russia established pattern.

In particular, these are reports in the form:No. OH0001, No. OH0002, No. OH0003.

The first two forms are mandatory for most organizations. As for the latter, this is the so-called simplified form, which is submitted by the NPO along with the notification of the continuation of activities if the following conditions are met:

the founders/managers/participants of the organization do not include foreign citizens and legal entities, as well as stateless persons;
during the reporting period, there were no financial/property receipts to the NPO budget from citizens/organizations of a foreign state;
total revenues to the budgets of NGOs did not exceed 3 million rubles. at the end of the past year;

This reporting form is applicable to all types of non-profit associations. You can get acquainted with the current version of the form and notification of the continuation of activities on the official website of the Ministry of Justice of the Russian Federation. Other forms of reporting forms for NGOs are also placed there.

Reporting principles

All types of reports are prepared on the basis of information obtained from existing organizational (for the report on the constituent composition) and accounting documents.

They should clearly and clearly reflect the essence of the ongoing processes and completed operations. without too much detail. The list of information required by the Ministry of Justice is also published on the official website, and its independent expansion is poorly welcomed.

All reports must be prepared on official forms (or in the online form on the official website), submitted to the relevant departments and by the due date.

The procedure and deadlines for reporting for NPOs

In accordance with the requirements of the Ministry of Justice of the Russian Federation, all non-profit organizations must submit annual reports using one of the proposed methods:

placement of a complete list of reports on their activities (with the exception of personal information members and heads of the organization) in one of the mass media, including on their own web resource (if any);
personal or mail delivery reports to the Ministry of Justice of Russia;
publication of reports, as well as information about their activities on a specialized portal of the official website of the authorized state body (Ministry of Justice).

Each of the listed methods has the same legal force and can be used by organizations equally.

For all NGOs, regardless of whether they use the simplified reporting form or not, There is only one deadline for submitting documents - until April 15 of the year following the reporting period.

As for non-commercial agents of foreign companies, they are subject to the same requirements, but they submit / publish reports on the personal composition of the senior management once every six months, and once a quarter - a report on the targeted spending of funds received from the parent company.

For agents of foreign companies, audits are mandatory, reports on which are submitted once a year.

If the annual or quarterly report is on time, then the organization will be held liable for tax liability in the form of a fine.

Ways to provide electronic reporting

As mentioned earlier, for non-profit organizations, there is a regular and electronic way submission of reports.

And forecasts, as in the case of commercial companies, indicate that in the coming years all NGOs will be transferred to one - electronic way of exchanging documents with government agencies. So how do you use it?

To submit a report to the Ministry of Justice in electronic form, you must first register on the official website, then enter your Personal Area profile. There you will be able to indicate information about the NPO you represent and submit reports in one of the following ways:

Uploading an MSExcel document with a finished report.
Manual completion of the online report form.

All the necessary forms and forms to fill out on the computer are also in your personal account.

This service was first launched in 2010. So, at the moment, it is fully developed and works stably, saving time and effort for many accountants.

About how to apply electronic reporting you can learn from the video:

Most Common Mistakes

As a conclusion, I would like to list the most common mistakes made in the preparation and submission of reports of non-profit organizations. After all, this process, although this one is not as complicated as drawing up an annual balance sheet, but also has its own nuances and tricks. Their ignorance leads to the following errors:

submission of an incomplete package of documents;
conflicting data indicated in the forms OH0001 and OH0002 in comparison with the information of the departmental register;
form OH0002 is not filled out, despite the fact that the activity was actually carried out (events were carried out, indications of which are in the first form or the departmental register);
in paragraphs 1, 2 of the form ON0002, instead of the expenses of the NCO, investments (received funds) are indicated;
technical errors: uncertified, unlinked, unnumbered pages;
the presence of indications on the expenditure of non-targeted funds without indicating their sources (only earmarked receipts are indicated in the form OH0001).

All these inaccuracies are the result of the hasty filling of the forms and the inattention of the filler.

Therefore, with due diligence during the preparation of reports, these errors can be avoided and the NPO's reports can be submitted correctly the first time. Moreover, now it can be done without leaving the office.

In addition to this, some NGOs rent Income statement . This must be done when:

The NGO received substantial business income;

impossible to assess financial position NPOs with no indicator of income received.

In all other cases, the NPO reports data from entrepreneurial activities in the statement of intended use in the line “Profit from income-generating activities”. But if this is not enough to reflect the financial position of the NPO, submit a statement of financial results. This is stated in the information of the Ministry of Finance of Russia No. PZ-10/2012.

Balance sheet

NCOs fill in the balance sheet in a special way (see general ). Some sections need to be renamed. For example, Section III should be titled not “Capital and Reserves”, but “Target Financing”. After all, a non-profit organization has no goal to make a profit. Instead of capital and reserves, NGOs reflect the balance of earmarked revenues. The balance sheet lines that NCOs are required to replace in section III are named in the table below.

Code of the balance sheet line, the name of which NBCO needs to be replaced	Line names for commercial organizations	Line names for NCOs
	Section III of the Balance Sheet "Capital and Reserves"	Section III of the Balance Sheet "Target Financing"
1310	Authorized capital	Unit trust
1320	Own shares repurchased from shareholders	Target capital
1350	Additional capital (without revaluation)	Target funds
1360	Reserve capital	Fund of immovable and especially valuable movable property
1370	Retained earnings (uncovered loss)	Reserve and other target funds

This procedure is specified in Note 6 to the Balance Sheet and in the Note to Appendix 4 of the Order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n.

Cash flow statement

The cash flow statement of NCOs is not included in the financial statements. This is directly stated in paragraph 85 of the regulation approved by order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n.

Other reports

Funds have specifics. They are required to publish annual reports on the use of their property (clause 2, article 7 of the Law of January 12, 1996 No. 7-FZ).

Tax reporting

All NGOs are required to submit tax office information about the average number of employees. This must be done even if there are no employees. In addition, all NGOs are required to submit certificates of Form 2-NDFL for each employee and calculation of Form 6-NDFL.

For more on this topic, see:

What rights and obligations do taxpayers have? ;

Otherwise, the composition of tax reporting in NPOs depends on the tax regime.

Tax reporting: OSNO

NPOs in the general regime submit tax reporting, which is mandatory .

income tax

All NGOs are required to file income tax returns. This obligation does not depend on whether there is taxable income or not. This conclusion follows from Article 246 and paragraph 1 of Article 289 of the Tax Code of the Russian Federation.

For NGOs that do not have a profit, there are features. They submit a declaration only once a year in a simplified composition:

Title page (sheet 01);

Calculation of corporate income tax (sheet 02);

Report on the intended use of property (including funds), works, services received as part of charitable activities, targeted income, targeted financing (sheet 07);

Appendix No. 1 to the tax return.

This follows from article 285 and paragraph 2 of article 289 of the Tax Code of the Russian Federation, paragraph 1.2 of the Procedure approved by order of the Federal Tax Service of Russia dated November 26, 2014 No. ММВ-7-3/600.

If a non-profit organization makes a profit, the declaration must be submitted quarterly. At the same time, NPOs do not pay advance payments if sales revenues for the previous four quarters did not exceed an average of 10 million rubles. for each quarter (clause 3 of article 286 of the Tax Code of the Russian Federation).

VAT

NCOs under the general regime are required to submit a VAT return on a quarterly basis in accordance with the general procedure. If there is no object of VAT taxation, submit only the title page and section 1 (clause 3 of the Procedure approved by order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3/558).

An NPO can submit a single (simplified) tax return, which is approved by order of the Ministry of Finance of Russia No. 62n dated July 10, 2007, only if it does not simultaneously have:

object of taxation for VAT;

settlement account transactions.

Property tax

NPOs under the general regime submit a property tax return quarterly, general order. The exception is organizations that do not have fixed assets. How to fill out a property tax return outlined in the article.

Since NPOs do not charge depreciation, in lines 020–140 of section 2 of the declaration, indicate the difference between the balance of account 01 “Fixed assets” and the amount of depreciation on the off-balance account 010 (clause 1, article 375 of the Tax Code of the Russian Federation).

As for the rest of the tax returns, the obligation to submit them depends on whether the NPO has a taxable object.

Tax reporting: USN

NPOs on a simplified basis submit mandatory reporting . In addition, NPOs on a simplified system submit annually to the tax inspectorate a declaration on the single tax that they pay (clause 1 of article 346.12 of the Tax Code of the Russian Federation). Moreover, the obligation to submit declarations does not depend on whether there were incomes and expenses in the reporting period or not.

This conclusion follows from the provisions of paragraph 1 of Article 346.19 and paragraph 1 of Article 346.23 of the Tax Code of the Russian Federation.

In addition, simplified NPOs are required to conduct book of income and expenses . This is stated in article 346.24 of the Tax Code of the Russian Federation and paragraph 1.1 of the Procedure approved by order of the Ministry of Finance of Russia dated October 22, 2012 No. 135n.

For more on this topic, see:

How to draw up and submit a single tax declaration with simplification ;

How to keep a book of income and expenses with simplification .

Simplified NPOs do not pay income tax, property tax and VAT (Clause 2, Article 346.11 of the Tax Code of the Russian Federation). Therefore, a non-profit organization is not required to submit declarations on the listed taxes. But there are exceptions to this rule:

NGOs that own property taxable at cadastral value (clause 2 of article 346.11 of the Tax Code of the Russian Federation), pay tax on this property and

Any enterprise operating in Russia must submit reports to various government agencies.

They are not an exception. However, for such entities, a different set of documentation and special deadlines are provided.

What is an NGO?

An organization is called non-profit, the purpose of which is not to make a profit, and the income from the activity is not distributed among the founders.

Such a business entity has all the features of a legal entity:

has an independent balance;
can open bank accounts;
has the right to stamps with its name;
acts on the basis of the charter;
created for an indefinite period of activity.

These enterprises are created for social, cultural, educational, political and other similar activities, the purpose of which is the achievement of public goods. The most famous of these organizations are charities.

Entities of this kind can carry out commercial activities, but only if it is intended to achieve the goals of the company and the distribution of the income received between the founders is not expected. Their activities are regulated by Law No. 7-FZ.

Financial statements

Non-profit organizations are required to maintain appropriate records, draw up reports and submit them annually. The deadline for submitting completed forms is March 31 of the year following the reporting year.

According to the legislation, in the composition of accounting. NCO reporting includes two types of documents, each of which must be drawn up in the prescribed form, taking into account the specifics of the entity's activities:

Balance sheet. The difference between this report and , is the replacement of the section "Capital and reserves" with "Target financing". At the same time, the organization indicates information on the amounts of sources for the formation of its assets. The exact content of the section depends on legal form companies.
NBCO independently determines how detailed information will be reflected in the balance sheet. For example, if a company has enough a large number of reserves, then the detailed composition of the inventory can be shown in the reporting. If their range is limited, then the entire amount is allowed to be shown in one line.
Report on intended use of funds. It contains the following information:
- the amount of funds used in the activities, including the cost of wages, charity, targeted activities, the costs of ensuring the functioning of the enterprise;
- balance at the beginning of the year;
- the total amount of money received, including targeted, membership, entrance and voluntary contributions, also indicates the profit from entrepreneurial activity;
- balance at the end of the year.

You can also write an explanatory note. This document contains a free-form breakdown of individual indicators.

Reporting can be done in paper or electronic form.

You can learn more about accounting for enterprise data from the following video:

Tax reporting

Non-profit organizations also report to the state bodies of the Federal Tax Service. The list of documents depends on the chosen taxation system.

General Mode

If an enterprise does not use a special taxation system, then it must submit the following documents to the tax office:

. It is recommended to submit it electronically no later than the 25th day of the month following the end date of the period.
. If a existing organization has taxable property as part of its assets, it must provide a calculation and transfer payments quarterly. Only enterprises that do not own fixed assets are exempted from filling out the form and paying tax. The declaration on advance payments is submitted to the relevant authorities within 30 days after the end of the reporting period. A document containing information about the final calculation is submitted no later than March 30.
. An NPO is recognized as a payer if it conducts entrepreneurial activities. The form is submitted for each reporting period no later than 28 days after its end. The report for the tax period must be submitted before March 28 of the year following the expired one. If the organization did not conduct entrepreneurial activities, it must submit a special simplified declaration to the territorial inspection. The due date is also March 28th.
. If the company's property includes a land plot, it must submit this report by February 1 of the year following the reporting year.
. It is necessary if the organization has vehicle. The deadline for submitting the document is February 1st.

In addition to those listed, NPOs must provide some other papers to the inspection:

. It is provided if the company has 100 or more employees. Available until January 20th.
. According to the law, any enterprise is required to report the amount of income tax withheld from employees if their number exceeds 25 people. To do this, you must submit a certificate in the prescribed form to the tax authorities by April 1.

Special systems

These organizations are entitled to use special tax regimes. In this case, they are required to submit relevant reports to state bodies:

. It must be drawn up if the company applies. The document is submitted quarterly by the 20th day of the month following the reporting period.
. To be filled in if the company is on the simplified tax system (). In this case, the form is drawn up and submitted before March 31 of the year following the past period.

Responsibility for the information specified in the documents, these entities bear the same as other enterprises.

Features of socially oriented NGOs

According to current legislation, socially oriented (SO) are non-profit organizations whose work is aimed at solving social problems:

social protection;
help to overcome natural Disasters, catastrophes;
animal protection;
protection of buildings and structures that have cultural, historical significance;
provision of legal assistance free of charge or on a preferential basis;
environmental protection;
charity;
prevention of dangerous forms of human behavior;
activities in the field of health, education, culture, science, etc.

Most often they are created in the form of religious organizations, associations, public associations, autonomous NGOs. Political parties, public corporations cannot be.

The reporting of such companies has a number of distinguishing features. Instead of standard forms that all enterprises submit, they fill out special forms:

Balance sheet of SO NPO.
Report on the intended use of their funds.

Latest changes for 2019

Legislation introduced some new reporting rules non-profit enterprises. The difference between the new rules and the old ones is as follows:

section 3 of the balance sheet was named "Target financing" instead of "Capital and reserves", it contains information on target funds and funds;
material information about reporting indicators can be disclosed in explanatory note to the balance sheet;
small NPOs have the right to draw up simplified forms, including a report on the intended use of funds.

According to the changes, socially oriented associations are no longer considered as separate category. Their reporting forms no longer have significant differences.

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