Can a public organization apply the usn. Features of accounting and tax accounting in a non-profit organization

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L. 5 INCOME TAX OF NON-PROFIT ORGANIZATIONS

2. Classification of income of NPOs

3. Determination of NPO expenses

1. NPO as a profit tax payer

A non-profit organization, being a payer of income tax, may not pay it. The Tax Code of the Russian Federation provides non-profit organizations with several opportunities for exemption from payment and reduction of tax payments.

Firstly, this may be income that is not taken into account when forming the tax base for income tax. Secondly, there are benefits. Thirdly, there is the possibility of individual NPOs switching to special tax regimes.

Thus, an NPO has an obligation to pay income tax if it:

Registered as a legal entity;

Has not switched to the special tax regimes permitted for it;

Has an object of taxation.

The object of taxation for income tax is the profit received by the taxpayer. The object of taxation of income tax arises in two cases:

1. upon receipt of income from sales, including:

Sales of goods, works, services in the course of business activities;

Sales of currency received as target proceeds;

Sale of fixed assets on a reimbursable basis;

One-time sale of goods, works, services, etc.

2. when receiving non-operating income.

2. Classification of income of NPOs

When determining taxable profit, income includes:

1. income from the sale of goods

2. non-operating income.

Revenue from the sale of goods is recognized as proceeds from the sale of goods, both own production and previously purchased, as well as proceeds from the sale of property rights.

Non-operating income is recognized as income that does not relate to income from sales, for example: from equity participation in other organizations, income from previous years, amounts of restored reserves, etc.

Income that is not taken into account when forming the tax base for income tax is divided as follows:

• Targeted revenues (except for excisable goods);
• Property received as part of targeted financing;
• Property received free of charge;
• Income from business activities of NPOs.

Particular attention should be paid to restrictions that may be associated with the organizational and legal form of an NPO, the lack of the status of a charitable organization and other factors, as a result of which the specified income will not be withdrawn from the tax base for them.

Important for the activities of NPOs, there are articles that allow the withdrawal from the income tax base of funds received by the NPO both for the formation and use of endowment capital; this significantly expands the income sources of the NPO, necessary for the effective implementation of the goals of the statutory activities.

Income from business activities is allowed not to be included in the tax base for a very limited number of organizations. Of these, the largest group consists of religious organizations, the remaining deductions from the tax base indicate specific taxpayers: development bank state corporation, compulsory pension insurance insurer, non-profit organizations providing housing services.

3. Determination of NPO expenses

Any expenses are recognized as expenses, provided that they are incurred to carry out activities aimed at generating income.

Expenses, depending on their nature, as well as the conditions for implementation and areas of activity of the taxpayer, are divided into expenses associated with production and sales, and non-operating expenses. If some costs equally may be assigned to several groups at the same time, the taxpayer has the right to independently determine which group they can be assigned to.

Costs associated with production and sales, are divided into the following elements:

Material costs;

Labor costs;

Amounts of accrued depreciation;

Other expenses.

Non-operating expenses include:

Expenses for the maintenance of property transferred under a lease agreement;

Negative exchange rate difference arising from the revaluation of property in the form of foreign currency values.

Negative difference when the foreign currency sales rate deviates from the official rate of the Central Bank of the Russian Federation;

Legal costs and arbitration fees;

Other expenses.

Costs associated with production and sales.

Material costsare the following taxpayer costs:

For the purchase of raw materials and (or) materials used in the production of goods;

For the purchase of tools, devices, equipment used for technological purposes;

For the purchase of works and services of a production nature;

Related to the maintenance and use of fixed assets.

Major labor costs include:

Amounts accrued at tariff rates official salaries, piece rates;

Accrual of incentive and compensatory nature;

Allowances, additional payments and payments;

Amounts of payments by employers under compulsory insurance contracts;

Other types of expenses.

Amounts of accrued depreciation.For income tax purposes, depreciable property is recognized as property, results of intellectual property and other objects of intellectual property that are owned by the taxpayer and are used to generate income, the cost of which is repaid by calculating depreciation. Term beneficial use such property for more than 12 months with an initial cost of 20,000 rubles.

4. Calculation and payment of income tax

The tax base is the monetary expression of profit subject to taxation. When determining the tax base, profit is determined by the cumulative total from the beginning of the tax period. If during a tax period the taxpayer incurred a loss in a given reporting period, the tax base is recognized as zero.

NPOs can pay income tax using the basic rate of 20% and rates for special tax bases.

In relation to the tax base determined by income received in the form of dividends, the following tax rates apply:

1. 0% - for income received by Russian organizations in the form of dividends, provided that this organization owns by right of ownership at least 50% of the total amount of dividends paid and exceeds 500 million rubles;
2. 9% - on income received in the form of dividends from Russian and foreign organizations by Russian organizations not listed above.

The following tax rates apply to the tax base determined for transactions with certain types of debt obligations:

1. 15% - on income in the form of interest on state and municipal securities, the conditions of issue of which provide for the receipt of income in the form of interest;

2. 9% - on income in the form of interest on municipal securities issued for a period of at least three years before January 1, 2007, as well as on mortgage-backed bonds;

3. 0% - on income in the form of interest on state and municipal bonds issued before January 20, 1997 inclusive.

For NPOs carrying out educational and medical activities, a zero rate for income tax is provided, subject to the appropriate conditions. If such conditions are not met, a rate of 20% is applied. The zero rate can be applied until January 1, 2020. Those organizations that applied a preferential rate and abandoned it, or lost the right to use it, will be able to switch to it only after 5 years, from the year in which the tax is again calculated at a rate of 20%.

Tax payable at the end of the tax period is paid no later than the deadline established for filing tax returns for the corresponding tax period, that is, no later than 28 calendar days from the end of the corresponding reporting period. Tax returns are submitted no later than March 28 of the year following the expired tax period.

Public organizations are classified as non-profit....According to current legislation, non-profit organizations have the right to engage in entrepreneurial activities insofar as this activity corresponds to the goals for which the organization was created. Taxes on business activities of NPOs are calculated in the same manner as commercial organizations. All NPOs, regardless of whether they conduct business activities or not, are subject to income tax. Income from the sale of goods and services, property rights of the organization and non-operating income are taken into account. Non-profit organizations pay value added tax (VAT) when selling goods and services and transferring property rights. There is a fairly large category of goods, works and services sold that are exempt from taxation (the most important medical goods and services, a number of services in the field of culture and art, etc.) Non-profit organizations pay a unified social tax, the object of which is payments and other remuneration, which the NPO accrues in favor of individuals under employment and civil law contracts. The following are exempt from paying UST: 1) organizations of any organizational- legal forms, from amounts of payments and other remuneration not exceeding 100 thousand rubles during the tax period. for each employee who is a disabled person of groups I, II, III. 2) categories of taxpayers for amounts of payments and other remuneration not exceeding 100 thousand rubles. during the tax period for each individual employee: public organizations of disabled people, among whose members disabled people make up at least 80%; organizations whose authorized capital consists entirely of contributions from public organizations of disabled people and in which the average number of disabled people is at least 50%, and the share wages disabled people in the wage fund is at least 25%; institutions, the only owners of whose property are the specified public organizations of disabled people, created to achieve educational, cultural, medical and recreational, physical education, sports, scientific, information and other social goals, as well as to provide legal and other assistance to disabled people, disabled children and their parents. 3) funds for supporting education and science - with payments in the form of grants to teachers, schoolchildren, students and graduate students. The tax base for property tax is the residual value of the NPO property. Non-profit partnerships, independent non-profit organizations and foundations (except public ones) are not entitled to property tax benefits.

Tax benefits for non-profit organizations in 2017

NPOs pay sales tax if they sell goods and services to individuals in cash or using credit or bank cards. Non-profit organizations that have the status of a legal entity and are advertisers are payers of advertising tax (not exceeding 5% of the cost of advertising services). Charitable organizations have significant tax benefits.

thank you very much Tatyana

One of the first questions that accountants have is not commercial organizations in connection with the value added tax, it sounds like this: should non-profit organizations register with the tax authority as payers of value added tax?

According to the Law “On Value Added Tax,” which first introduced this tax, the economic essence of VAT is the withdrawal to the budget of part of the added value created at all stages of production. Taking into account the essence of this tax, any organization, if it produces or sells goods (work, services), must pay value added tax. An indispensable condition is the presence of added value itself. VAT for non-profit organizations- the general name of the term denoting the estimated and restrictive estimate of income and expenses, their list for a certain period, approved by the relevant decision and subject to execution by the individual or collective user of budget funds. Product- any property sold or intended for sale. Budget: 1) in terms of economic essence, monetary relations that develop between state authorities and local governments with legal entities and individuals regarding the redistribution of national income (partially national wealth) in connection with the need to satisfy the economic, social and political interests of society and its citizens; 2) in terms of material embodiment - a fund of funds formed for financial security activities related to the implementation of tasks and functions assigned by society to the state and local government; 3) according to the planned form - a financial document drawn up in the form of a balance of income and expenses.

However, it is known that non-profit organizations, unlike commercial ones, are not created for the purpose of making a profit. Non-profit organizations carry out their activities on the basis of estimates of income and expenses from appropriate sources. In Art. 26 of the Law “On Non-Profit Organizations” provides a list of sources of formation of property of a non-profit organization in monetary and other forms:

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

— voluntary property contributions and donations; ( contribution— depositing a certain amount of money in the form of a deposit in a bank, payments for services);

— revenue from the sale of goods, works, services;

— dividends (income, interest) received on shares, bonds, other securities and deposits;

— income received from the property of a non-profit organization;

- other receipts not prohibited by law.

Dividend - any income received by an individual - shareholder (participant) from an organization during the distribution of profits remaining after taxation on shares (shares) owned by the shareholder in proportion to the shareholders' shares in the authorized (share) capital).

Art. 143 of the Tax Code of the Russian Federation recognizes all organizations as VAT payers without any exception. Since non-profit institutions are classified as organizations, they are VAT payers and are subject to mandatory registration with the tax authority in accordance with Art. Art. 83, 84 Tax Code of the Russian Federation.

Thus, non-profit organizations are required to register for tax purposes at their location, even if they do not carry out business activities. This is due to the fact that the Tax Code exempts certain goods and transactions from VAT, and also provides for certain conditions for exemption from the fulfillment of taxpayer obligations and does not contain provisions for the exemption of non-profit organizations from VAT.

In this regard, all public associations that have passed state registration and, in accordance with Art. 83 of the Tax Code of the Russian Federation, registered with the tax authorities of the Russian Federation, are payers of taxes and fees provided for by current legislation, including VAT.

Public associations, being a subject of law, bear, like any other commercial and non-profit organizations, responsibility for the completeness and timeliness of payment of taxes when carrying out business activities, and the accuracy of the provision of financial information to the tax authorities of the Russian Federation.

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

Control is carried out by checking the reports submitted on the deadlines for submitting quarterly and annual financial statements, as well as by checking accounting and other financial documentation.

Public associations that carry out their activities using earmarked funds must be extremely careful and careful in maintaining accounting records and in preparing financial statements, since in case of violation of tax laws and the application of penalties, earmarked funds are diverted, which leads to fines for the misuse of earmarked funds. funds.

The current tax legislation does not provide for unified system benefits for public associations.

In accordance with paragraphs. 3, 7 tbsp. 21 of the Tax Code of the Russian Federation, the right to use tax benefits, if there are grounds and in the manner established by the legislation on taxes and fees, is granted to all taxpayers.

Taxes and non-profit organization

According to the above, Special attention public associations should pay attention to the correct application of benefits.

The principle of taxation of all non-profit organizations, including public associations, primarily depends on the existence of business activities. Namely, whether any kind of entrepreneurial activity that does not contradict the law is carried out in parallel with the statutory activities of the public organization.

Public associations, both those carrying out and not carrying out entrepreneurial activities, have all the rights and obligations of VAT payers in accordance with the procedure provided for in Chapter. 21 Tax Code of the Russian Federation.

Targeted funds received by public associations are not subject to VAT. In this case, the funds received should not be related to the sale of any goods, performance of any work or provision of services.

Income tax for non-profit organizations

All non-profit organizations (hereinafter referred to as NPOs), both leading and not conducting entrepreneurial activities, are recognized as payers of income tax. The object of taxation for corporate income tax is income reduced by the amount of expenses incurred. In this case, both income from sales and non-operating income are taken into account as income. Non-profit organizations that do not carry out business activities are not payers of income tax, but they can pay it when selling unnecessary property.
If a non-profit organization places temporarily free funds in deposit accounts in banks, rents out premises, performs paid work and services, etc., then this activity is considered entrepreneurial and the NPO is a profit tax payer.
According to the requirements of the Tax Code, all income must be divided into two categories: income from sales; non-operating income. Sales income is recognized as proceeds received in cash or in kind from the sale of goods (work, services) both of one's own production and those previously acquired, from the sale of other types of property and property rights.

Calculation of property tax by non-profit organizations

Revenue is determined based on sales prices determined by the parties to the transaction. Non-operating income includes income from equity participation in other organizations; exchange differences; amounts of fines, penalties; income from leasing or subleasing property; in the form of interest under loan (credit) agreements; in the form of gratuitously received property or property rights; other income. Along with general types non-profit organizations should pay attention to the following features. When determining the tax base for calculating income tax, funds received in the form of property received by the taxpayer as part of targeted financing are not taken into account. Funds of targeted financing include property received by the taxpayer and used by him for the purpose determined by the organization (individual) - the source of targeted financing or federal laws. These funds, in particular, include funds from budgets of all levels, state extra-budgetary funds allocated to budgetary institutions according to the estimate of income and expenses of the budgetary institution. In addition, targeted revenues from the budget by budget recipients and targeted revenues for the maintenance of non-profit organizations and the conduct of their statutory activities, received free of charge from other organizations or individuals and used by them for their intended purpose, are not taken into account. The specified target revenues include entrance fees, membership fees, share deposits, as well as donations; property transferred to non-profit organizations by will in the order of inheritance, etc. Funds and property received for charitable activities are understood as funds and property received by non-profit organizations formed in accordance with the legislation on non-profit organizations for the implementation of charitable activities. The redistribution of targeted revenues between a non-profit organization and the territorial organizations included in its structure is not taken into account when determining the tax base. In budgetary institutions, the value of property received by decision of executive authorities of all levels is not taken into account as part of income subject to taxation. All non-profit organizations, including budgetary institutions, are required to ensure separate accounting of income received within the framework of targeted financing and expenses incurred from these funds. If the taxpayer who has received targeted financing does not have such records, these funds are considered as funds subject to taxation from the date of their receipt. Targeted financing includes funds received by medical organizations carrying out medical activities in the compulsory health insurance system for the provision of medical services to insured persons from insurance organizations providing compulsory medical insurance to these persons. The conduct of activities by non-profit organizations and budgetary institutions related to achieving the goals and objectives defined by their constituent documents is carried out at the expense of targeted financing, targeted revenues, and other income not taken into account when determining the tax base. When organizing tax accounting of expenses taken into account for tax purposes, budgetary institutions the amount of income from commercial activities before the calculation of income tax, they cannot be used to cover expenses provided for from targeted financing funds allocated according to the estimate of income and expenses of a budgetary institution. If the estimates of income and expenses of budgetary institutions provide for financing the costs of paying for utilities, communication services, transportation costs for servicing administrative and managerial personnel from two sources, then for tax purposes, the acceptance of such expenses is made in proportion to the amount of funds received from business activities, in total income. In any case, to determine the amount of expenses for utilities and other services that can be classified as expenses for commercial activities, the amount of such expenses in the amount of the limits of budget obligations according to the estimate of income and expenses of a budgetary institution is excluded from the actual amount of expenses incurred for these purposes. When organizing tax accounting, it is necessary to take into account that in non-profit organizations property received as earmarked revenues or acquired at the expense of earmarked revenues and used for non-commercial activities is not subject to depreciation. Property received as part of targeted financing is also not depreciated; property received free of charge by state and municipal educational institutions, as well as non-state educational institutions that have licenses to conduct educational activities and to conduct statutory activities; property received by medical organizations operating in the compulsory health insurance system from insurance organizations providing compulsory health insurance at the expense of the reserve for financing preventive measures, used in the prescribed manner. The property of budgetary institutions is also not subject to depreciation, with the exception of property acquired in connection with business activities and used to carry out this activity. The general income tax rate is 24%, 6.5% is paid to the federal budget and 17.5% to the budget of the constituent entities of the Russian Federation. The tax period is the calendar year, the reporting periods are the quarter, half-year and nine months of the calendar year. Declarations are submitted to the tax authority no later than the 28th day of the month following the reporting period and no later than March 28 of the year following the expired tax period. Non-profit organizations that do not have tax obligations must submit income tax returns in a simplified form at the end of the tax period. It should also be taken into account that all non-profit organizations that receive property and funds in the form of targeted revenues and targeted financing, as well as property and funds as part of charitable activities, must submit a Report on the intended use of these funds as part of the declaration for the tax period.

The number of non-profit organizations (NPOs), from locally established to international, is growing steadily. However, the conditions for their existence are not favorable in all countries. In this article we will talk about taxation of non-profit organizations and provide answers to frequently asked questions.

General information about non-profit organizations

A non-profit organization is one whose profits from its activities are spent on achieving its statutory goals and are 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;
• charities 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 other, exist in a market environment, which means it makes sense for them to invest part of their money in their own growth and make reserves.

Along with commercial enterprises, NPOs have the right to engage in business if such activity does not contradict the goals of the company.

In any case, NPOs are not exempt from paying taxes, and their accounting is carried out according to general rules. Any state is interested in receiving large sums from tax revenues, but when taxing NPOs, the benefits to society are taken into account. Many non-profit organizations are working on social problems, which means they have a positive impact on people and reduce social tension, which benefits the country.

Policies of different countries regarding non-profit organizations

Taxation of non-profit organizations is based on two approaches:

1. First approach. It is based on the fact that an NPO is an organizational and legal form, and focuses on the subjects of charity, endowing them with rights and assigning responsibility to them through the special status of the beneficiary company.
2. Second approach. It is based on the scheme of interaction between the NPO and the donor and puts emphasis on the purpose of the donation and the expenditure of monetary resources.

In any case, attention is paid to the types of activities of non-profit enterprises and the social benefits they bring. IN developed countries There is comprehensive support for non-profit firms:

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

Conditions for granting benefits, similar for all countries:

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

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

There are two views on taxation of NPOs:

1. NPOs do not have to pay taxes because the money they receive is not taxable income. Russia adhered to this opinion until 2002, not recognizing NPOs that abandoned entrepreneurship as taxpayers.
2. NPOs are exempt from taxes, although revenues to their budget are recognized as income. The Russian Federation has followed this policy 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 managed to approve a relatively low tax rate by reducing the list of tax benefits, including concessions in the payment of taxes on corporate profits. In addition, tax credits were eliminated. Therefore, organizations that provide free goods and services or send money to non-profit foundations do not receive tax benefits.

Such relaxations would jeopardize the entire structure of the income tax. Since 2002, organizations have the right to send money to charitable foundations, but this is legal only after paying all taxes and fees. Individuals can deduct certain types of donations to NPO funds from personal income taxes.

Problems related to taxation of NPOs:

1. Taxation conditions are different for all types of non-profit organizations, in particular they differ for non-state and municipal enterprises.
2. If funds were transferred to a non-profit organization, 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 entrepreneurship, and the income is also subject to income tax.
3. There is a dependence of the need to pay income tax and VAT on the features of the gratuitous transfer of property to an NPO for the implementation of its statutory purposes.
4. According to the legislation of the Russian Federation, donations can be received in strictly established areas, and a donation is recognized as a gift 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 limits the list of areas of activity of NPOs, the financing of which will be deducted from corporate income tax.

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

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

Characteristics of indicators and comparison are given in the table:

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

Taxation of NPOs under the simplified tax system

Non-profit organizations, like commercial ones, can choose the “simplified tax system” immediately upon registering an enterprise, or switch to it from a new calendar year from another form of taxation by submitting an appropriate application before the end of the current calendar year.

Restrictions on the transition to the simplified tax system for non-profit organizations 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 no more than 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

It is prohibited for a commercial company to switch to a simplified system if the owner of the capital is another legal entity and part of its profit is more than 25%. This restriction does not apply to a non-profit enterprise.

Letter of the Ministry of Finance of Russia dated March 28, 2014 No. 03-11-06/2/13904 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 of spending funds on the maintenance of NPOs or running its statutory work documents.

A practical example of tax calculation for NPOs using the simplified tax system

Let non-profit company N receive an income of 512 thousand rubles during the tax period. She spent 408 thousand rubles. to achieve its statutory goals.

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

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

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

(512,000 – 408,000) * 15% = 15,600 rub.

The choice of taxation system in favor of the simplified taxation system “Income – Expenses” is obvious.

Features of taxation of NPOs on OSNO

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

Payment	Income tax	VAT
Paid	When wages were paid to employees from income. 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 when registering the organization	If the income received was spent on achieving the statutory purpose. For such cases, separate books of accounting for expenses and income are maintained; 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 to section 7, which is completed only when the following transactions have taken place:

• activities for 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.

Practical example of taxation

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

Typical errors in calculations

Mistake #1. When transferring excisable goods free of charge, NPOs do not pay value added tax.

Federal Law of August 11, 1995 No135-FZ allows you not to pay VAT when transferring goods free of charge or performing work during a charity event. But the exception is excisable goods, which are taxed according to general rules.

Mistake #2. The NPO did not deduct personal income tax on donations to individuals who were not its employees.

Article 217 of the Tax Code of the Russian Federation actually states that such payments are not subject to tax, but they must come from government authorities. This rule does not apply to non-profit organizations. In some cases, funds sent to help family members of a company employee are not taxed. Or it could be a tax-free one-time assistance (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 office is critical of this type of payment and perceives payment of this kind as financial assistance. And finally, NPOs 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 #3. NPOs do not keep accounting records for a quarter, six months, or nine months.

FAQ

Question No. 1. Are donations from individuals to individuals subject to personal income tax?

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

Question No. 2. How to close an NPO founded by several founders, one of whom quit this activity and did not disclose his location?

Only the highest governing body of the NPO - the meeting of members - can liquidate an enterprise. If the retired founder was a member, he must be legally expelled by a decision of the remaining members of the meeting, in this case for non-participation in the work of the company and non-payment of contributions. After this, the enterprise can be closed by the decision of the remaining members of the NPO meeting.

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NPO is one of the forms of ownership that can be registered throughout our country. have some differences from other legal forms. However, the Tax Code of the Russian Federation determines their status as income tax payers. Today we will tell you how to correctly calculate the income tax of a non-profit organization, what are the nuances of forming the tax base for taxpayers of this category.

About the form of ownership

The work of NPOs is generally regulated by Federal Law No. 7-FZ. Federal legislation recognizes these organizations as payers of income tax, while some income to the organization is not taken into account when determining the tax base.

Organizations engaged in non-profit activities, just like any others, can use UTII to conduct their activities. The responsibility for paying income tax is naturally removed from them. In this case, management must carefully monitor the company's income. If they exceed 60 million rubles, the company switches to the general taxation regime and is obliged to pay all taxes. Moreover, when determining income, targeted financing is not taken into account.

If income exceeds 60 million rubles, the company switches to the general taxation regime and is obliged to pay all taxes.

Determination of the tax base

The law requires NPOs to keep separate records of income and expenses. accounted for separately from commercial activities. If the enterprise does not maintain separate accounting, all funds are subject to income tax.

Maintaining separate accounting at the enterprise must be secured. When preparing it, do not forget to decide on the method of income recognition. Cash and accrual methods are available for NPOs.

In the first case, income and expenses are recognized in the period in which they were actually paid. In the second case, income and expenses are recorded at the time of their calculation.

After all calculations have been made, the NPO must fill out a declaration and submit it to the Federal Tax Service at the place of registration. The declaration is completed at the end of the reporting period, every quarter, on a cumulative basis. If the company pays advance payments every month, then the reporting period in this case will be a month.

Non-profit organizations that do not pay income tax in the course of their activities are required to submit a declaration to the tax authorities once a year, at the end of the tax period. In this case, a simplified form of declaration is allowed.

In addition to the profit declaration, organizations of this form of ownership submit a report to the tax authorities on the use of targeted financing.