Autonomous non-profit organization taxation. Non-profit organization taxes

The number is not commercial organizations(NPOs), from locally established to international ones, are growing steadily. However, the conditions for their existence are by no means favorable in all countries. In this article, we will tell you about the taxation of NPOs and give answers to frequently asked questions.

General information about non-profit organizations

A non-profit organization is one whose profit from its activities is spent on achieving statutory goals, and is not distributed among the founders. Organizational forms provided for NPOs:

• Fund;
• Public organization;
• Religious association.

NPO resources can be:

• volunteer work for the organization;
• cash grants issued by foreign financiers;
• charity organized by commercial enterprises;
• membership fees (see →).

The state, in turn, supports only the main activities of NPOs specified in the constituent documents, providing tax benefits. But non-profit organizations, like any others, exist in a market environment, which means that it makes sense for them to invest part of the money in their own growth and make reserves.

Along with commercial enterprises, NPOs have the right to engage in entrepreneurship, if such activities do not contradict the goals of the company.

In any case, NPOs are not exempt from paying taxes, and accounting is kept by them according to general rules... Any state is interested in receiving large sums from tax revenues, however, when taxing NPOs, the benefits for society are taken into account. Many non-profit organizations work on social problems, which means they have a positive effect on people and reduce social tension, which is beneficial for the country.

Country Policies for Non-Profit Organizations

Taxing nonprofit organizations is based on two approaches:

1. First approach. Based on the fact that NPOs are organizational and legal form, and focuses on the subjects of charity, empowering them with rights and making them responsible through the special status of the beneficiary company.
2. Second approach. It is based on the scheme of interaction between the NGO and the donor and focuses on the purpose of the donation and the expenditure of monetary resources.

In any case, attention is paid to the activities of non-profit enterprises and the public benefits they bring. V developed countries there is comprehensive support for non-profit firms:

• various benefits for NGOs themselves and their donors,
• tax credits,
• financing,
• norms, supported by legislation, on the activities of NGOs.

Conditions for granting benefits are similar for all countries:

• the enterprise is officially registered as a non-profit;
• NPO is engaged in work aimed at achieving the officially declared goals;
• the organization reports according to the established rules.

The problem for all countries is the establishment of limits on the amount of tax breaks for individuals and legal entities when donating funds to non-profit organizations.

There are two views on NPO taxation:

1. NPOs do not have to pay taxes because the money that goes into their funds does not count towards taxable income. Russia adhered to this opinion until 2002, not recognizing NPOs that had given up entrepreneurship as taxpayers.
2. NPOs are exempt from taxes, although receipts to their budget are recognized as income. This policy has been followed by the Russian Federation since 2002 with the amendment that NPOs are exempt from tax deductions only for a number of donations. (Article 251 of the Tax Code of the Russian Federation). Read also the article: → “”.

Tax policy of Russia in relation to NPOs

In 2002, Russia was able to approve a relatively low tax rate by reducing the list of tax incentives, including tax concessions on corporate profits. In addition, tax credits were canceled. Therefore, organizations that provide gratuitous supplies of goods and services or send money to non-profit foundations do not receive tax benefits.

Such concessions would jeopardize the entire structure of the income tax. Since 2002, organizations have the right to send funds to charitable foundations, however, it is legal to do so only after all taxes and fees have been paid. Individuals can deduct certain types of donations to NPO funds from personal income taxes.

Problems related to taxation of NPOs:

1. Tax conditions are different for all types of NPOs, in particular, they differ for non-state and municipal enterprises.
2. If non-profit organization funds were transferred, which were then invested in order to obtain passive income, they are subject to income tax and value added tax, and this activity is recognized as a business, and income is also subject to income tax.
3. There is a dependence of the need to pay income tax and VAT on the peculiarities of the gratuitous transfer of property to an NCO for the implementation of its statutory goals.
4. According to the legislation of the Russian Federation, donations can be received in strictly established areas, and a donation is a donation of things or rights. The list of types of charity is limited by federal laws. Thus, all sorts of restrictions do not allow NPOs to engage in many types of activities that are traditional for them.
5. Tax legislation restricts the list of spheres of activity of NPOs, the financing of which will be deducted from the corporate income tax.

Financial support to NPOs is recognized by tax legislation as targeted funding and is limited by them in the issuance of grants and gratuitous contributions.

Comparative characteristics of world countries and Russia in the field of support for NGOs

Characteristics of indicators and comparison are given in the table:

Indicators	World countries	Russia
Charity in state non-profit organizations	1. Benefits for commercial and non-profit organizations 2. Benefits only for non-profit enterprises 3. Benefits to a narrow circle of NPOs (funds)	No benefits
Charity in non-governmental non-profit organizations	Reduction of taxable income by the amount of deductions. For the USA: individuals - up to 50%, legal entities - up to 10%	Reduction of taxable income for individuals only
NPO income tax	Tax exemption for NPOs	Taxation and accounting on a par with commercial enterprises
VAT	1. Exclusion of NPOs from the VAT system. 2. Application of a zero rate. 3. Lowering the VAT rate.	NPO - VAT payer at general rates
NPO investment income	NPOs are allowed to receive income from investments, while they are exempt from taxes. In some countries of Central and of Eastern Europe only part of the “passive” profit is taxed, or tax is levied at a reduced rate, or there is no tax on certain types of investments.	There are no restrictions on earning income from investment, while such activities are considered entrepreneurship and are subject to income tax at the regular rate.
Gratuitous services for NGOs	Services provided and work performed free of charge are not taxed.	The cost of work performed for an NPO free of charge is considered the income of the NPO, even when the services are provided in order to support the statutory activities.

Taxation of NPOs under the tax regime of the simplified tax system

Non-profit organizations, as well as commercial ones, can choose the “simplified system” immediately upon registration of an enterprise, or switch to it from a new calendar year from a different form of taxation by submitting a corresponding application before the end of the current calendar year.

The restrictions on the transition to the simplified tax system for NPOs are similar to the conditions for organizations created for the purpose of making a profit:

1. No more than one hundred employees in the company;
2. Annual revenue not exceeding 45 million rubles;
3. The property of the enterprise is estimated at no more than 100 million rubles.

The difference between an NPO and a commercial organization

For a commercial firm, it is prohibited to switch to a simplified system if another legal entity becomes the owner of the capital, and part of its profit is more than 25%. This limitation does not apply to a non-profit enterprise.

By the letter of the Ministry of Finance of Russia dated March 28, 2014 No. 03-11-06 / 2/13904, it is established that membership fees and money received in the form of voluntary donations will not be included in the tax base according to the simplified tax system, if there is evidence that funds have been spent on maintaining an NPO or maintaining her statutory work documents.

A practical example of calculating tax for NPOs according to the simplified tax system

Let the non-profit company N received an income of 512 thousand rubles for the tax period. She spent 408 thousand rubles. to achieve their statutory goals.

• According to the STS “Income”, the tax amount will be:

512,000 * 6% = 30,720 rubles.

• According to the STS “Income minus Expenses”, the tax will be equal to:

(512,000 - 408,000) * 15% = 15,600 rubles.

The choice of the taxation system in favor of the STS “Income - Expenses” is obvious.

Specifics of taxation of NPOs on OSNO

A comparison of the two taxes is given in the table:

Payment	Income tax	VAT
Paid	When salaries were paid to employees from income. The amounts are subject to social tax, which is calculated for each employee separately	Regardless of whether the NPO is engaged in entrepreneurship or not
Not paid	If the income received was spent for the purposes specified during the registration of the organization	If the income received was spent on the implementation of the statutory goal. For such cases, separate books are kept for recording expenses and income, only if this requirement is met, it is possible to exclude taxation for such transactions

Every year you need to fill out a special VAT return, paying Special attention Section 7, which is drawn up only when the following operations took place:

• activities in relation to which the legislation does not provide for the collection of VAT;
• transactions in relation to vows not subject to VAT;
• activities, the results of which are implemented outside the territory of the Russian Federation;
• production or delivery of goods, the period of which would exceed six months.

A practical example of taxation

A non-profit company dedicated to the protection of rare animals received income from educational services... With these funds, a serum was purchased for the vaccination of a rare breed of wild cats kept for breeding in a protected natural area... The money paid for the vaccines will not be taxed, since they were used to purchase the means to achieve the statutory goals of the enterprise.

Typical calculation errors

Mistake # 1. An NPO does not pay value added tax when transferring excisable goods free of charge.

Federal Law of August 11, 1995. 135-FZ allows you not to pay VAT when you transfer goods free of charge or perform work during a charity event. But the exception is excisable goods, which are taxed according to general rules.

Mistake # 2. NPO did not deduct personal income tax from donations individuals who are not its employees.

Article 217 of the Tax Code of the Russian Federation really states that such payments are not taxed, however, they must come from state authorities... This rule does not apply to NPOs. In some cases, funds donated to help family members of an employee of the firm are not taxed. Or it could be a tax-free one-time aid (no more than 2 thousand rubles per year) to the family of an employee (or former employee) of the enterprise.

There is also the concept of a "gift", again in an amount not exceeding 2 thousand rubles. per year, however, the tax authorities are critical of this type of payments and perceives such payments as material assistance... Finally, NCOs included in the official lists approved by the Government of the Russian Federation are exempt from tax, but the lists have not yet been made public.

Mistake number 3. Non-profit organizations do not keep accounting for a quarter, half a year and nine months.

FAQ

Question number 1. Is personal income tax imposed on donations by individuals in favor of individuals?

No. A donation (the amount is not limited by law) is equivalent in this case to a donation. Exceptions: real estate, vehicle, share of shares (for a family member, the restriction does not apply).

Question number 2. How to close an NPO founded by several founders, one of whom quit to engage in this activity and did not disclose his location?

An enterprise can only be liquidated by the supreme governing body of an NPO - a meeting of members. If the retired founder was a member, he must be legally excluded by the decision of the remaining members of the meeting, in this case for non-participation in the work of the company and non-payment of the fee. After that, the enterprise can be closed by the decision of the remaining members of the NPO meeting.

If you did not find the answer to your question, then you can get an answer to your question by calling the numbers ⇓ One-click call

The taxation system is a phenomenon that absolutely every entrepreneur faces, regardless of the form of his business. Today there is a fairly wide tax system. Mandatory payments are intended both for the activity itself, which is carried out by economic entities, and for objects used in the conduct of such a business.

In most cases, we are used to talking about taxes of individual entrepreneurs and organizations that conduct their business for the purpose of making a profit, that is, commercial entities. But, it should be noted that in addition to such enterprises, there are organizations for which profit is absolutely not the main motive for doing business. Such subjects are called public, that is, not commercial forms conducting business.

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

Non-commercial forms of activity

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

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

It is important to note that the absence of a goal of earnings does not mean that there is no profit in such business entities. Public organizations can have a revenue side. But, unlike commercial forms that distribute such income among the founders, the profits of commercial organizations are directed towards achieving the goals of the companies. If we talk about attracting funds, then most often it comes as contributions from members of such associations.

Taxation of organizations

As already stated, non-commercial activities are subject to taxation. At the same time, all financial statements of such an organization are kept in accordance with the general rules intended for companies that are focused on making a profit.

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

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

Organization taxation system

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

• "Income";
• "Income - expenses".

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

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

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

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

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

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

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

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

It is quite important to familiarize yourself with the basic nuances before choosing simplified taxation. First of all, there are two ways to apply simplified taxes:

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

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

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

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

• the amount of wage work force cannot exceed 100 people;
• the annual income of the organization cannot be more than 45,000,000 rubles;
• property, organization-owned cannot be valued at an amount that does not exceed RUB 100,000,000.

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

Taxation of a non-profit organization according to the general system

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

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

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

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

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

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

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

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

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

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

Taxation of an autonomous non-profit organization

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

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

The simplified system was discussed above. Let's show the calculation of UTII. There is a special formula for calculating it:

UTII = B * P * K * KK * 15%.

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

Non-profit organizations often choose the form of ANO. This legal status designed for certain areas of activity.

Dear Readers! The article talks about typical ways solutions legal issues but each case is different. If you want to know how solve your problem- contact a consultant:

APPLICATIONS AND CALLS ARE ACCEPTED 24/7 and WITHOUT DAYS.

It's fast and IS FREE!

What are the nuances of the Civil Code of the Russian Federation for an autonomous non-profit organization in 2019? Over the past few years, the number of non-profit organizations with the ANO form has increased.

This legal form provides tax benefits. But what are the features of an autonomous NPO in 2019?

General points

A non-profit organization is a legal entity whose purpose is not to make a profit. The main task of NGOs is to provide public and social.

NPOs are recognized as trade unions, public and youth associations, social and cultural foundations, religious societies, human rights public organizations and similar associations.

Regulated by NPOs by the civil legislation of the Russian Federation. In particular, the division into various partnerships and autonomous non-profit organizations can be noted.

And if there are participants or founders in partnerships, then in ANO there are none.

Property assets are originally owned by an autonomous organization. Such societies are financed by voluntary donations and charitable contributions.

Registration of ANO is fraught with some difficulties due to the peculiarities of the legal form.

For official registration, you will need to comply with a certain number of actions and meet the established requirements.

What it is

ANO is a unitary association, which:

• has no membership;
• formed to provide services in certain areas of non-commercial activity;
• formed on the basis of property contributions of participants.

The legal nature of ANOs is similar to other types of non-profit organizations. But there are also certain differences.

Among the fundamental features are the following:

Permitted type of activity

ANOs are formed to provide services in such areas as:

• education;
• healthcare;
• sport;
• physical education;
• other spheres of public life.

As an example, possible directions:

• autonomous non-profit organization of additional vocational education;
• autonomous non-profit organization of higher education;
• ANO "League of school and yard sports".

The unifying factor of all types of activities permitted for ANO is the non-commercial nature of the services provided. Any interested parties have the right to use these services.

For 2019 in Russia in the form of ANO there are many educational institutions additional education, private schools, kindergartens, cultural and sports organizations, medical institutions, etc.

The legislative framework

The status of ANO FZ No. 7 of 12.01.1996 and is determined, where the definition of an autonomous non-profit organization is given. Article 10 of the Federal Law No. 7 regulates the legal norms for the implementation of ANO activities.

Moreover, in order to carry out commercial activities, an ANO must have property with at least the size of the minimum permissible authorized capital established for an LLC (10,000 rubles).

When ANO leads commercial activities, then the received profit is not divided between the founders, but is used to ensure the target areas of the organization.

Previously, the preference of ANO over LLC was dictated by the possibility of acquiring an educational license only by non-profit organizations.

Now commercial organizations have the right to carry out educational activities on the basis.

The choice of ANO is explained by the presence of tax advantages and the likelihood of receiving targeted donations.

Step-by-step instructions for registration

The decision to found an ANO is made by several founders or a single founder. The executive body at the federal level allows or prohibits the registration of ANOs.

After making a decision within three months, you must contact the Ministry of Justice or its territorial body in the region where the ANO is located.

When applying, a package of documents required for registration is submitted. The entire registration process takes about four weeks.

Given such a long period, it is necessary to immediately prepare the documents correctly.

The basis for the appeal is the decision of the founder on the formation of the ANO or the corresponding protocol drawn up by several founders.

The registration request is stated in the application established form, which is submitted in duplicate with obligatory notarization.

In addition, the following documents will be required:

• ANO Charter in triplicate;
• information about founders in duplicate (copies of passports of all founders-individuals and extracts from for founders-legal entities);
• a copy of the future leader's passport;
• list of selected OKVED;
• information about the actual location of the organization. The confirmation of the location becomes, the letter of guarantee,.

In the case of using the name of a citizen, the name of a legal entity, prohibited symbols in the name of the ANO, it will be necessary to confirm the legality of use.

A foreign person is obliged to provide an extract from the register of foreign legal entities. The prepared documents are accompanied by a receipt of payment, which is 4,000 rubles.

After submitting documents for registration, within two weeks, a specialist of the registration authority contacts the applicant to clarify certain data.

You need to be prepared that a specialist may require adjustments. For example, you may need to change the name, clarify the goals of the activity, amendments in the Charter, correction of errors in the statement.

If a call from a specialist of the registering authority did not follow, you must independently contact the appropriate department of the Ministry of Justice.

Contact phone number can be found on the official website of the registrar. The need for adjustments often leads to suspension of registration.

In this case, the receipt of payment of the state duty and the notarized one are not returned. You will have to re-apply and pay again for notary services and state fees.

The absence of claims from a specialist allows you to receive ready-made registration documents after 2-3 weeks.

How the Charter works

ANO activities are fully regulated by the Charter. Requirements for the main content of the ANO Charter are given in Article 123.24 of the Civil Code of the Russian Federation.

In particular, the Charter must include such data as:

• the name of the ANO (the name must contain the phrase "autonomous non-profit organization");
• location address;
• the subject and purpose of the activity;
• the composition of the ANO bodies, the procedure for their formation and the competence present;
• other information provided by law.

The name should reflect the purpose of creation, but at the same time not duplicate the names of other NPOs and be unique.

For example, an autonomous non-profit organization vocational education, ANO "Educational Academy of Business Career", ANO "Institute of Progressive Technologies".

In the Charter of the ANO, it is necessary to carefully work out the goals of education, as well as the subject and types of activities.

The structure of the governing bodies and their permissible powers require careful consideration. A separate section of the Charter is devoted to the property of ANO.

The procedure and conditions for making decisions regarding changes to the Charter, or ANO, are certainly discussed in detail.

Important! You can find many templates online for preparing articles of association for an autonomous non-profit organization.

But it should be borne in mind that such samples may not be up-to-date. The selected sample must be compared with the current legal regulations, namely with the provisions in the latest edition.

The main provisions of the Charter boil down to the fact that any activity of ANO, including commercial, is aimed exclusively at achieving the goals for which the organization was created.

What is taxation

The activities of non-profit organizations are in a special legal field. The peculiarities of taxation are determined by the status of the organization's activities.

Video: registration of ANO

If the association receives targeted funding in the form of various grants, then a special procedure for taxation with income tax applies.

ANO has the right to apply general or. The peculiarity of the use of the simplified tax system is expressed in the fact that when determining the maximum amount of income that restricts the application of the simplified regime (up to 60 million rubles), income from targeted financing is not taken into account.

The transition to the STS of an autonomous NPO is carried out on a voluntary basis in accordance with the provisions.

This chapter provides that under certain types of activities and certain conditions, the organization is not entitled to apply.

For example, the simplified regime is unacceptable if the share of participation of other organizations is more than 25%. But this rule does not apply to autonomous non-profit organizations.

Tax legislation does not contain provisions prohibiting ANOs from applying a simplified taxation system.

The transition to the simplified tax system is carried out on the basis of an application filed in the period from October 1 to November 30 of the year preceding the year of the beginning of the application of the simplified regime.

A newly created organization can declare its desire to apply the simplified tax system within 5 days from the date of registration and tax registration.

When carrying out entrepreneurship, the organization is obliged to form a tax base in accordance with general order... The object for taxation is the proceeds from the sale of goods (services, works).

"Input" VAT paid on the acquisition of property values ​​for entrepreneurial activity may be deducted if:

• goods are registered on the basis of primary documentation;
• the purchase of goods is associated with the implementation of transactions subject to VAT;
• is present correctly designed.

Basic principles of work

If we talk about the basic principles of the work of autonomous non-profit organizations, then we need to highlight the following points:

Liquidation procedure

The need to liquidate an autonomous non-profit organization may be the result of a voluntary decision of the founders or a requirement of the Ministry of Justice.

In the latter case, the reason lies in the absence of activities declared by the Charter. Voluntary liquidation requires notification of the Ministry of Justice, the Federal Tax Service, the Pension Fund of the Russian Federation, the FSS.

The liquidation procedure will be as follows:

1. Decision-making on liquidation by founders or other authorized body.
2. Appointment of the liquidation commission.
3. Establishment of the procedure and terms for liquidation.
4. Placing an advertisement about an NCO in the media.
5. Compilation.
6. Payment of taxes.
7. Repayment of other debts.
8. Settlements with creditors.
9. Drawing up the final balance.

Forced liquidation of ANO is carried out on the basis of a court decision. Moreover, the participation of the founders of the organization is not required.

The liquidation procedure is carried out by authorized state bodies in the general order established for organizations.

Important! The property of the ANO remaining after the repayment of all debts is not divided between the founders, but is directed to the purposes for which the organization was created.

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

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

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

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

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

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

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

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

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

• Personal income tax (when there are payments to individuals).
• Tax on movable and real estate enterprises (if Chapter 30 of the Tax Code of the Russian Federation or regional legislative acts do not provide for benefits).
• Land tax (if the NPO owns land that is used by the legal owner, not the lessee).
• Transport tax (when vehicles are owned).

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