Implementation of charitable activities. Carrying out charitable activities OKVED codes for a charitable foundation

Charity is not intended to obtain commercial benefits. However, organizations working in this area are required to comply with the laws of the Russian Federation. Their activities are controlled by supervisory authorities.

Basic concepts

The term "charity" is disclosed in the Federal Law of August 11, 1995 No. 135. This is the provision of selfless support to those who need it. The same law reveals the tools for providing support: the transfer of money, property, the provision of services on gratuitous or preferential terms. Also definition charitable foundation given in the Civil Code of the Russian Federation. Paragraph 1 of Article 118 of the Civil Code of the Russian Federation states that, from the point of view of the norms, a charitable foundation is understood as a legal entity. It can be established both by a legal entity and by private individuals. Such an organization should pursue goals that are useful from the point of view of culture, society.

Within this area, the following concepts are used:

• Benefactors. These are the persons (legal and sole proprietorships) who have assumed responsibility for the implementation of charity.
• Volunteers. These are PEs engaged in voluntary activities (that is, providing services, working to help others).
• Beneficiaries. Persons who receive assistance.

Charity can be engaged in both a private and a legal entity.

Forms of charitable organizations

In the Russian Federation there are the following forms charities:

• institution. Only its founders can finance an institution. The property of the structure consists of the property of the founders.
• Partnership. The founders do not have ownership of the objects transferred to the partnership. The property forms the statutory fund of the structure. In order to be in the partnership, a person needs to contribute to the fund.
• Society. The management of a society is the responsibility of its members. The entry of new participants is regulated by the charter.

A charitable foundation is allowed to be created in any of these three forms.

ATTENTION! Paragraph 4 of Article 118 of the Civil Code of the Russian Federation establishes the need to form a board of trustees at the fund. His duty is to supervise the activities of the charitable education and its leaders.

The legislative framework

The activities of charitable foundations are regulated by the following regulations:

• Civil Code of the Russian Federation.
• Federal Law No. 7 of January 12, 1996 "On NGOs".
• Federal Law No. 135 of 08/11/1995 "On charitable activities".

Law No. 11-46 dated July 5, 1995 also applies to funds located in Moscow.

The goals of the existence of a charitable foundation

The structure carrying out charitable activities pursues the following goals:

• Rendering social support . This may be assistance to the unemployed, rehabilitation of the disabled in society.
• Help with emergency situations . These can be lectures on preventing or combating the consequences of natural disasters, catastrophes, terrorist attacks.
• Direct assistance to victims. Volunteers help victims of terrorist attacks, natural disasters, conflicts motivated by religious and ethnic hatred.
• Conflict prevention. Charity can include actions that strengthen relations between states and peoples.
• strengthening family values . May include lectures with an appropriate agenda, measures to protect motherhood.
• Contribution to the cultural life of society. Volunteers contribute to the development of education, scientific field, art.
• Healthy lifestyle promotion. May include lecturing about a healthy lifestyle, organizing sports events.
• Animal protection. A good example is PETA.
• Protection of buildings valuable in terms of culture, history, art. It involves measures for the restoration, protection of the building from marauders.

A charitable organization can choose any of the listed areas.

ATTENTION! A charitable foundation must choose one target and send donations there. Movement Money entering the fund is tightly controlled.

Taxation of charitable activities

Foundations and private philanthropists are entitled to benefits. Their goal is to encourage people to donate to charity. Consider all the features of taxation when sending funds to help others:

• Legal entities that donate funds from their own profits to charity do not have tax deductions.
• A benefit of 1-4.5% is offered only to certain individuals. It is calculated from the amount that goes to the regional budget.
• Some organizations that allocate funds for the development of culture and science can also receive deductions. These companies must be included in the department's lists.
• If the products are given to any person for the purpose of charity, VAT is not paid. However, this rule is relevant only if the transfer of the object is framed correctly. In the opposite situation, the tax inspectorate will have questions.
• VAT is not charged only for products that are directly transferred to beneficiaries. Otherwise, VAT is payable. For example, the company donated 100 T-shirts to an orphanage. In this case, VAT will not be charged. However, if the company decides to set up a charitable enterprise in which the sale of T-shirts is carried out, VAT is charged.
• The organization has the right to include spending on charity in the list of expenses, which will reduce the tax burden. However, in this case, you will have to tax incentives. The organization needs to draw up an application with a waiver of preferential terms and submit it to the Federal Tax Service. This measure is relevant if the company regularly engages in charity and spends a lot of money on it.

IMPORTANT! To receive tax benefits, you must file a tax return with the Federal Tax Service on time. Corresponding expenses are reflected in section 7. The code 1010288 is assigned to the transfer of products or the provision of services for charitable purposes. It is placed in the first column, line 010.

ATTENTION! According to subparagraphs 16 and 34 of Art. 270 of the Tax Code of the Russian Federation, charity expenses will not be taken into account when calculating income tax.

Accounting for charitable activities

Charity expenses are included in other expenses. They are fixed on account 91. It will also be required, according to the Order of the Ministry of Finance No. 94, to open a subaccount. Consider the wiring used:

• DT91, sub-account "Other expenses" KT50, 51. Transferring money to charity.
• DT91, sub-account "Other expenses" CT 01, 10, 41. Transfer of products free of charge.
• DT91, sub-account "Other expenses" KT20, 29. Services provided as a charity.
• DT91, sub-account "Other expenses" KT60. Purchase of products in the interests of the beneficiary.

Charity on behalf of the company is necessarily recorded in. It also includes full documentary support. That is, any action related to charity must be recorded in the documents. The following papers are usually issued:

• Agreement on the provision of gratuitous assistance. Relevant for expenses over 3 thousand rubles.
• The act of transfer of products or the act of work performed. The act must be signed by the person who received the assistance.

All accounting information must be verified. primary documentation. Each posting is supplemented with information about the document.

The Fund is one of the forms of a unitary NPO, whose activities are not aimed at making a profit, but at achievement of certain socially or socially significant goals. The foundation can be established by both individuals and legal entities on the basis of voluntary property contributions.

Both commercial and non-commercial Russian or foreign enterprises can act as legal entities.

The Foundation has the right:

• open representative offices throughout Russia;
• have company symbols (letters, emblem, etc.);
• have bank accounts;
• participate in the activities of other NGOs with similar goals;
• carry out entrepreneurial activities, if it is necessary to achieve the goals specified in the charter of the fund.

Fund in without fail must:

• keep your own budget and balance sheet;
• have a statutory seal with a full name;
• keep a complete record of income and expenses, as well as property received or acquired during the existence of the fund;
• give up-to-date information on the activities of the organization to the founders and tax authorities.

The difference between a foundation and other non-profit organizations

The fund is characterized by:

• no membership;
• absence ;
• voluntary property contributions;
• annual reporting on the use of their property;
• implementation entrepreneurial activity, corresponding to the goals prescribed in the charter;
• the lack of the possibility of reorganization (the exception is the cases provided for in paragraph 4 of article 123.17 of the Civil Code of the Russian Federation).

Another important feature of the fund structure is inability to increase the number of founders upon completion of registration. In addition, all founders, except for the management apparatus, lose the opportunity to directly influence the work of the organization.

Depending on the purpose of creation, funds can be following directions:

• cultural;
• social;
• charitable;
• educational.

In order to achieve the goals set, the funds have the right to carry out commercial activity, but only in the case of establishing your own or participating in already established business companies.

Types and features

The most common types of foundations are public, charitable and autonomous non-profit organizations.

Under charitable foundation means an NPO created by combining voluntary property contributions and directing these funds to carry out one or another charitable activity.

Funds for charity are raised by one of the following methods:

1. They are looking for a sponsor or appoint a philanthropist as the founder, which can be either an individual or an organization or the state.
2. Independently earn funds for the implementation of statutory activities.
3. Receive grants or funding from other non-profit organizations.
4. Invest the funds of the fund in etc.

The foundation's charter must reflect that it created directly for the implementation of socially significant goals through charitable activities. Such actions cannot include assistance and support to political parties and commercial organizations.

In addition, the charter determines the procedure for the distribution of property if a liquidation procedure is launched against the foundation. If this procedure is not reflected in the charter, the decision on the procedure for using the property remains with the liquidation commission.

The main difference between a charitable foundation and the rest is that it cannot be transformed into economical society or partnership. It is also important to note the following items concerning the finances of a charitable organization:

• not allowed to spend more 20% all funds spent per year for the salaries of the administrative and managerial staff of the foundation (the restriction does not apply to the salaries of employees directly implementing charitable programs);
• from 80% Fund donations are subject to distribution for charitable purposes within a period not exceeding a period of one year from the date of receipt of funds to the fund's account.

Both citizens and legal entities have the opportunity to establish a fund, since Civil Code not regulated by any special requirements. The only limitation is that the participants charities and funds can not be authorities and municipal enterprises .

The process of registration of a charitable foundation is entirely carried out by the territorial bodies of the Ministry of Justice of Russia, on the basis of the following submitted documents:

1. Applications in the form No. РН0001.
2. Constituent documents, in particular, the charter (in triplicate), the protocol on the establishment and the memorandum of association.
3. Receipts for payment of the state fee in the amount of 4,000 thousand rubles.

Public fund, unlike a charitable one, is a voluntary, self-governing, non-profit organization created to implement the goals and objectives enshrined in the charter.

Other salient features:

• at least three founders in the composition, and these can be both individuals and legal entities (mainly public associations);
• members and founders public organizations and funds cannot be authorities and municipal enterprises.
• the opportunity to start carrying out its statutory activities from the moment the founders decide to establish the fund, approve the charter and determine the governing bodies (while it will not be a legal entity);
• legal standing arises at the end of the process state registration(which is somewhat different from process).

Types of funds on a territorial basis:

• international level(at least one branch or subdivision must be established and functioning in foreign countries);
• all-Russian level(when creating branches or divisions in a larger territory of the regions Russian Federation);
• interregional level(when creating branches or subdivisions in the territory of some regions of the Russian Federation);
• regional level(when creating branches or subdivisions in the territory of one region of the Russian Federation);
• local level(when creating branches or subdivisions on the territory of a local self-government body).

The procedure for registering a public foundation is carried out in almost the same way as the registration of a charitable foundation.

The process is carried out by the territorial bodies of the Ministry of Justice of Russia on the basis of a notarized application РН0001, as well as a package binding documents, including the decision to establish the organization, constituent documents, information about the types of activities carried out, information about the legal address and a receipt for payment of the state duty.

Autonomous non-profit foundation is established by a group of persons acting on the basis of the pooling of voluntary property contributions, the purpose of which is to provide cultural, educational, medical, sports or other services.

The property transferred by the participants of the organization becomes its property. The founders of the fund are exempt from mutual obligations and have the right to use the services of the organization on an equal footing with other persons.

The founding documents of the foundation:

• charter;
• memorandum of association.

It is permissible to carry out entrepreneurial activities by an autonomous non-profit foundation if this activity corresponds to the purposes of its creation. When it is liquidated, the remaining property is distributed among the participants of the organization; the same rules apply as for withdrawing from the fund.

Registration procedure and required documents

The step-by-step instruction for registering a fund consists of the following steps:

The average duration of the procedure is one month. The amount of the fee charged for registration is 4000 rubles.

The package of documents required for registration of the fund:

1. Statement РН0001 with signature, full name, address of permanent residence and telephone number of the applicant (two copies). One copy must be notarized, the second must be flashed and certified by the founder. Since the main activity of the fund is to receive and direct funds for statutory purposes, the statement indicates 65.23.
2. Foundation documents(Charter) in triplicate. The charter of the registered fund, in addition to the basic information, must include the name (directly using the word "fund"), the purpose of creating the organization, information about the governing bodies of the fund, reflecting the procedure for appointing to managerial positions and the procedure for dismissing them, about the location of the registered fund. on the distribution of property in the event that the liquidation procedure is launched, the Protocol on the founding of the organization (two copies): if there are two or more founders, it must be drawn up as a protocol of the meeting of founders, with one founder, it must be drawn up as a decision of the sole founder.
3. Organization address(two copies) - in the form of a lease agreement with copies of a certificate of ownership or a letter of guarantee.
4. Information about the founders of the organization(two copies), including the following information For individual- full name, address of registration and phone number, for legal entity- , TIN, full name, location address and telephone number.
5. Original and copy of the receipt of payment of the fee.

All documentation submitted to the Ministry for registration must be flashed, numbered and signed on the firmware by the applicant. Submission of documents can be carried out both personally by the applicant and through confidant(according to the power of attorney issued in accordance with the current legislation).

The fund registration process takes about 30 days. After this period, the relevant changes are made to the Unified State Register of Legal Entities, a certificate is issued and the fund is officially considered registered.

The next steps are to register with off-budget funds, resolving issues with opening accounts, obtaining seals and statistical codes and carrying out other organizational activities.

Difficulties

Registering a fund is a complex and lengthy process, and not everyone will be able to successfully complete this task. The main difficulty is that registration of NGOs is carried out by the Ministry of Justice, which regularly changes the regulations. According to statistics, most refusals occur due to non-compliance of the documents submitted with the established standards or errors made during the execution of documents.

In addition, there are increased requirements for legal address registered fund, and this is not always given due attention. Despite all the difficulties, a large number of foundations and non-profit organizations are registered in our country every year, and the only way to avoid refusal is carefully check the documents for compliance with the standards established by the Ministry of Justice.

For more information on registering a fund, see this video.

Question:

Most charitable foundations have the code 65.23 (Financial intermediation not included in other groups), some NPOs may have codes as their main activity:
74.84 (provision of other services);
74.8 - provision various kinds services;
85.32 - Provision of social services without provision of accommodation;
Donations received with the purpose of payment for statutory activities can be perceived as non-operating income with taxation, since the OKVED code 65.23 does not imply charitable activities.
What are the tax and other risks if OKVED is incorrectly indicated?
What is the correct OKVED for charitable foundations?

Until 01.01.2015, the species classifier was in effect economic activity, products and services - OK 029-2001 (NACE Rev. 1). This classifier was put into effect on January 1, 2003 by the Decree of the State Standard of the Russian Federation of November 6, 2001 N 454-st and covers a wide range of tasks. Business entities use OK 029-2001 to resolve issues related to:
- with the classification and coding of the types of economic activity declared during registration;
- with the definition of the main and other types of economic activity actually carried out.

The tax authorities have repeatedly carried out explanatory measures among business entities registered after 01/01/2004 on supplementing information with information about OKVED codes (see letters of the Federal Tax Service of the Russian Federation of 07.11.2006 N ChD-6-25 / 1075@, of 05.10.2006 N ShT -6-09/986@, dated 26.09.2005 N BE-6-09/795@). Subsequently, Federal Law No. 227-FZ of July 27, 2010 amended paragraph 5 of Art. 5 of the Law on Registration, according to which, starting from 01.01.2011, business entities, including legal entities, are required to report this fact to the registering authority within three working days from the date of the change in OKVED codes. Recall that before this, information on OKVED codes was among the exceptions (information, the change of which did not have to be notified to the tax authority).

In connection with the consolidation of this obligation in the legislative order, organizations that did not promptly report changes to OKVED codes to the registering authority currently bear administrative responsibility under paragraph 3 of Art. 14.25 Administrative Code of the Russian Federation. Liability in the form of a warning or imposition of an administrative fine on officials in the amount of 5,000 rubles. established for non-submission, or untimely submission, or submission of false information about an economic entity to the body carrying out state registration.

I believe that, in fact, this is the only negative consequence of the implementation of activities, the OKVED code of which was not reported in tax office. There is no legislative ban on carrying out activities not covered by the declared OKVED codes: the assignment of any OKVED code to an organization does not deprive it of the right to carry out other types of activities (see, for example, resolutions of the FAS PO of September 29, 2010 N A55-30696 / 2009 , dated 11.11.2008 N A55-1836 / 08).

The main thing for understanding the risks is taking into account the norms of civil law established in paragraph 1 of Art. 49 of the Civil Code of the Russian Federation:

Article 49. Legal capacity of a legal entity
1. A legal entity may have civil rights corresponding to the objectives of the activity provided for in its constituent documents, and bear obligations related to this activity.

In addition, Federal Law No. 99-FZ of May 5, 2014, article 50 of the Civil Code was supplemented by paragraph 6, which entered into force on September 1, 2014:

6. The rules of this Code shall not apply to relations on the implementation by non-profit organizations of their main activities, as well as to other relations with their participation that are not related to the subject of civil legislation (Article 2), unless otherwise provided by law or the charter of a non-profit organization.

Thus, civil law unequivocally limits the legal capacity of legal entities in general and non-profit organizations in particular only and exclusively by the goals of activity provided for in the law and constituent documents.

In accordance with part 1 of article 14 federal law dated January 12, 1996 N 7-FZ
"About non-profit organizations":
"1. The constituent documents of non-profit organizations are:
charter approved by the founders (participants, owner of property) for a public organization (association), fund, non-profit partnership, an autonomous non-profit organization, a private or budgetary institution;
charter or in cases established by law, regulatory legal acts the President of the Russian Federation or the Government of the Russian Federation, regulations approved by the relevant body exercising the functions and powers of the founder, for a public institution;
a memorandum of association concluded by their members and a statute approved by them for the association or union."

The certificate of assignment of OKVED codes does not apply to founding documents non-profit organization, and, therefore, cannot influence the determination of the compliance of the use of targeted funding with the statutory goals. Because of this tax risks in the case under consideration are minimal.

Possible negative consequences of an incorrect definition of OKVED include:

1) denial of state registration of a legal entity due to incorrect filling of the application. There are numerous arbitration cases related to challenging decisions to refuse state registration of legal entities due to the use of the outdated classifier OK 029-2007 (NACE Rev. 1.1), approved. Order of Rostekhregulirovanie of 22.11.2007 N 329-st.. Due to the fact that the legislative prohibition on the possibility of using the codes of types of economic activity specified in OKVED OK 029-2007 (NACE Rev. 1.1), when filling out an application for state registration of a legal entity is not established , the courts recognized the decisions of the inspections to refuse state registration as illegal (decrees of the FAS SZO dated 09/06/2010 N A56-14732 / 2010, FAS MO dated 08/16/2010 N KG-A40 / 8894-10, FAS ZSO dated 07/08/2010 N A27- 25682/2009; Due to the fact that the refusal of state registration was carried out unlawfully, the registering authority reimbursed the applicant for losses in the form of expenses for paying the state fee and notary services on the basis of paragraph 2 of Art. 24 of the Registration Law (Resolutions of the FAS PO dated March 16, 2009 N A12-17199 / 2008, FAS SZO dated January 13, 2010 N A05-9328 / 2009).

2) Incorrect calculation of contributions to the Social Insurance Fund due to incorrect determination of OKVED codes. In this case, the OKVED code is necessary in order to fulfill obligations for social insurance against industrial accidents and occupational diseases (hereinafter referred to as insurance against NS and PZ). The organization is not entitled to arbitrarily determine its type of economic activity for the purposes in question. By virtue of clause 3 of the Procedure for confirming the main type of economic activity of the insured for compulsory social insurance against industrial accidents and occupational diseases - a legal entity, as well as the types of economic activities of the insured's divisions, which are independent classification units (approved by order of the Ministry of Health and social development of the Russian Federation dated January 31, 2006 N 55), in order to confirm the main type of economic activity, the insured annually, no later than April 15, submits documents of the established form containing the OKVED code (codes) to the territorial body of the Fund at the place of its registration. In the case considered in the Decree of the FAS SKO dated May 27, 2010 N A32-38227 / 2009-5 / 817, the insured incorrectly classified his activities according to the OKVED code and applied the wrong tariff and occupational risk class when calculating premiums for insurance against NS and PZ. As a result of these actions, there was an arrears in insurance premiums payable. Since the activities actually carried out by the company did not comply with the OKVED code, the judicial authority took the side of the representatives of the FSS.

On the issue of the relationship between determining the intended use of funds or qualifying them as a donation with an indication of the OKVED code, arbitration practice could not be found.

Regarding which OKVED code should be indicated non-profit organizations, the following should be noted. At present, the All-Russian Classifier of Economic Activities OK 029-2014 (NACE Rev. 2) has been adopted and put into effect. The basis for its development was the Action Plan for the formation of a methodology for systematizing and coding information, as well as the improvement and updating of all-Russian classifiers, registers and information resources, approved by the Deputy Chairman of the Government of the Russian Federation A.V. Dvorkovich on August 10, 2013 N 4760p-P10, and the Decree of the Government of the Russian Federation of November 10, 2003 N 677 "On the All-Russian classifiers of technical, economic and social information in the socio-economic area".

OK 029-2014 (NACE Rev. 2) was adopted and put into effect by Order federal agency on technical regulation and metrology of January 31, 2014 N 14-st with the date of entry into force on February 1, 2014 with the right of early application in legal relations that arose from January 1, 2014, with the establishment of a transitional period until January 1, 2015. and subsequent cancellation of the All-Russian classifier types of economic activity (OKVED) OK 029-2001 (NACE Rev. 1), the All-Russian Classification of Economic Activities (OKVED) OK 029-2007 (NACE Rev. 1.1).

Unlike previous classifiers, OK 029-2014 (NACE Rev. 2) provides, among other things, the following groupings:

94
Activities of public organizations
This grouping includes:
- the activities of organizations whose members' interests are focused on ensuring the development and prosperity of these organizations
These organizations are usually built on an elective basis of their members, but their activities may involve and benefit individuals who are not members of these organizations.
The primary divisions of this organization are grouped into categories based on the objectives they serve, namely whether they serve the interests of entrepreneurs, employees, and academia, see 94.1, the interests of employees, see 94.2, or promote religious, political, cultural, educational, or entertainment ideas and activities, see 94.9

94.9
Activities of other public organizations
This grouping includes:
- activities of organizations (except for organizations of businessmen and entrepreneurs, professional organizations, trade unions) that represent the interests of their members

94.91
Activities of religious organizations
This grouping includes:
- activities of religious organizations;
- activities of male and female monasteries
This grouping does not include:
- education provided by religious organizations, see 85;
- recreational activities of religious organizations, see 86
- activity of religious organizations in the sphere of solving social problems, see 87, 88

94.92
Activities of political organizations
This grouping includes:
- activities of political organizations and organizations interacting with them, for example, political associations of youth
These organizations are mainly involved in the formation of opinions and conditions for decision-making by the authorities public administration by promoting members of their groups or sympathetic organizations into the political apparatus, involving them in the dissemination of information, public relations, fundraising, etc.

94.99
Activities of other public organizations not included in other groups
This grouping includes:
- the activities of organizations that are not directly related to political parties that have an impact on public opinion through education, political influence, fundraising, etc.;
- activities for the formation of civil initiatives or protest movements;
- activities of environmental and environmental movements;
- activities of public support and education organizations;
- activities of organizations to protect and improve the situation social groups populations, such as ethnic groups and minorities;
- activities of patriotic associations, including associations of war veterans;
- activities of the consumer association;
- activities of the association of motorists;
- activities of a public relations association, including dating clubs, etc.;
- activities of youth organizations, student associations, youth clubs and partnerships of interest, etc.;
- activities of cultural and entertainment organizations (except sports organizations), for example, clubs of lovers of poetry, literature and book lovers, historical clubs, gardening clubs, amateur photographers and film enthusiasts clubs, music and art clubs, artisans and collectors clubs, carnival clubs, etc. .
This grouping also includes:
- distribution of gifts by affiliates or other organizations

Alternatively, the following code can be used:

88.99
Provision of other social services without provision of accommodation, not included in other groups
This grouping includes:
- provision of social services, consultations, material assistance
These services may be provided public services or private organizations providing disaster relief, as well as national and local organizations mutual assistance, specialists in: providing social assistance children and adolescents and guide their upbringing; adoption (adoption), activities to prevent cruelty to children and other persons; counseling on home budget, marriage and family issues, credits and loans; providing social services to municipal level; providing assistance to victims of natural disasters, refugees, migrants, etc., including providing them with a place for temporary residence or long-term housing; vocational rehabilitation for the unemployed, provided that the volume educational services limited; determining eligibility for Social Assistance, Rent Supplement (Housing Assistance), or Food Stamps; preparation for a certain type of activity of persons with physical or mental disabilities, with limited training; fundraising or other charitable assistance activities related to the provision of social services
This grouping does not include:
- financing and management of compulsory programs social security, see 84.30;
- provision of services of a social nature, similar to those described in this grouping, with the provision of accommodation, see 87.90