What reporting must non-profit organizations submit? NPO reports

NPO reports. What reporting must NPOs submit?

These include entities whose activities are not related to making a profit. In NPOs, income received as a result of the actions performed cannot be distributed among the founders, which is the main difference from commercial enterprises. Nonprofit organizations have many similarities to for-profit legal entities. They have their own balance sheet and charter, on the basis of which they carry out their activities, and can open bank accounts. NPOs are also allowed to have stamps, seals and emblems indicating their name. The activities of non-commercial entities are not limited to a certain period.

Non-profit organizations need to ensure timely submission of reports and correct completion of submitted documents. You should know that quite often errors in reports submitted to various government bodies become the cause of claims against an NPO, which may be accused of violating the law and suspend its activities. The NPO submits its first mandatory report on the 15th of the following month after registration with the Federal Tax Service.

Non-profit organizations, along with other enterprises and structures, need to prepare documentation for submission to regulatory authorities in the form of reporting - tax, accounting and statistical. NPOs also report on insurance premiums and submit special reports to the Ministry of Justice of the Russian Federation. In order to submit all the necessary documents in a timely manner and avoid problems with the law, non-profit entities must know what reports NPOs submit, the deadlines for their submission, and other aspects of reporting that require special attention.

Accounting statements of non-profit organizations

All subjects of non-commercial activities are required to maintain and submit financial statements once a year in accordance with the general rules. When reporting to the relevant authority, they must prepare the following documentation for submission

Balance sheet of non-profit organizations (form No. 1);

Reports confirming the intended use of funds (form No. 6).

Each document is filled out and executed in accordance with the established form; when drawing them up, the features and specifics of the organization’s activities are taken into account.

Some NPOs additionally submit a report on financial results. It appears in the following cases

The nonprofit's work brought in revenue;

The report is necessary to assess the financial condition of the NPO.

If a report on financial results is not required, then income from the operation of the NPO is reflected in the document on the intended use of the funds received.

Accounting statements of non-profit organizations are submitted within 90 days after the end of the reporting period.

The balance sheet of NPOs is somewhat different from the balance sheet prepared by commercial enterprises. Thus, the “Capital and Reserves” section was replaced with “Targeted Financing”. It indicates the amounts of sources of asset formation, and also reflects the balances of target revenues. Also, some other lines in the NPO balance sheet have been replaced, which is due to the nature of the activities of non-profit enterprises.

The report on the targeted expenditure of funds indicates expenses for charitable purposes, various events, wages and other expenses necessary for the functioning of the organization. The amount of financial receipts - total and for specific items - various contributions, income from activities, cash balance at the beginning and at the end of the reporting period.

Important! Accounting reports are submitted annually, but do not forget that tax reports are submitted quarterly! The report to the Pension Fund SZV-M is submitted monthly! Monthly and quarterly reports are mandatory even for inactive (zero) non-profit organizations.

NPO reports to the Ministry of Justice

Subjects of non-profit activities provide NPO reports to the Ministry of Justice, indicating all the necessary information in forms approved by the Ministry of Justice of the Russian Federation. The submitted reports confirm that there are no foreigners among the NPO employees, and the organization does not have foreign sources of funding.

NPO reporting to the Ministry of Justice, the deadlines for its submission are as follows:

Form No. 1 - the document contains information about the leaders of the non-profit organization, as well as the nature and specifics of its activities;

Form No. 2 - it provides data on the targeted funds and property used;

Form No. 3 - the report reflects all funds and property received by the NPO from international and foreign companies and enterprises, from foreigners and stateless persons. You can fill it out by visiting the official portal of the Ministry of Justice.

All these NPO reports to the Ministry of Justice have the following deadlines for submission - until April 15 of the year following the reporting period.

Some non-profit entities do not submit reports to the Ministry of Justice on certain forms in the following cases:

The organization did not receive funds from foreign companies or foreign persons;

The founders or employees of NPOs are not foreigners;

During the reporting period, the organization received revenues totaling no more than 3 million rubles.

In this case, instead of the first two forms, an application is filled out, which has a free form and meets the requirements of the legislation of the Russian Federation.

Important. Submitting reports to the Ministry of Justice confirms the NPO’s intention to work this year. In the absence of correctly submitted reports, the Ministry of Justice initiates the forced liquidation of the NPO and there is a risk of disqualification of persons registered in the Unified State Register of Legal Entities, in accordance with Federal Law 129.

Unlike the fiscal tax service, the Ministry of Justice does not fine non-profit organizations, but acts in the following order.

The NPO receives an order to submit reports at its legal address. I advise you to always keep track of the legal address of the NPO.
If the NPO has not submitted reports within 30 days, a forced liquidation mechanism is initiated, and the Ministry of Justice makes an appropriate decision.
After 10 days, an entry about the upcoming liquidation appears in the Unified State Register of Legal Entities.
It is published in the newsletter for 3 months. The NPO must have time to eliminate all shortcomings within this period. At this stage, submitting reports is more difficult; it takes about a month.
After publishing the newsletter within 30 days, the NPO is deleted from the Unified State Register of Legal Entities. At this stage, nothing can be done.

Tax reporting of NPOs

Non-profit organizations must also submit reports to the federal tax service. The reporting form of NPOs to the tax service may differ from one entity to another depending on the chosen taxation system.

Main tax regime

Non-profit enterprises using the main tax system submit the following list of documents to the tax office

The VAT declaration is submitted strictly in electronic form, via digital signature, before the 25th day of the month following the reporting period. This report must be submitted every quarter. In the absence of an object subject to VAT, non-profit enterprises submit reports consisting of a title page and the first section;

Income tax declaration - a non-commercial entity engaged in business is a payer of income tax. For each reporting period, reporting is provided, which must be submitted within 28 days after the end of the quarter. A full report for the tax period is submitted by March 28 of the year following the reporting year. If an NPO does not carry out entrepreneurial activities, then it provides a report to the tax service, but not a zero one. Target revenues should be deciphered in SHEET 7.

Reporting on property taxes - in the course of their activities, NPOs pay taxes on the property they have on their balance sheet. Quarterly, non-commercial entities transfer payments and provide their calculations in the appropriate form. Non-profit organizations that do not own fixed assets are exempt from filling it out. Deadlines for NPO reporting on property taxes - the declaration is submitted within 30 calendar days after the end of the reporting period;

Land tax - if a non-profit organization has a land plot at its disposal, then it fills out the corresponding declaration before February 1 of the year following the reporting period;

Transport tax report - the form is filled out, if the NPO has a vehicle on its balance sheet, it is also submitted before February 1.

Also, subjects of non-commercial activities submit some other documents:

The average headcount of an organization (when an NPO is created) is until the 20th day of the next month after registration, even if there are no employees.
Data on the average number of employees is provided to the tax office annually by January 20 by organizations.
6-NDFL (Personal Income Tax) - quarterly, until the 30th of the next month, even if there are no employees.
2-NDFL - annually before April 1, certificates of employee income drawn up in a certain form are submitted. If there were no employees, it is not necessary to submit.
Calculation of insurance premiums for employees is quarterly until the 30th, even if there are no employees.

Reporting to the simplified tax system

Non-profit organizations operating under a simplified taxation regime submit such reports to the tax office

A declaration under the simplified tax system must be filled out and submitted by a non-profit enterprise that is under a simplified taxation regime. NPO reporting deadlines - documentation is submitted by March 31 of the year following the reporting period.

Important! If the NPO has no income, sheet 6 is still filled out - target income.

NPOs using the simplified system do not pay VAT, income and property taxes, as well as some other payments. But there are exceptions for enterprises leasing property and in some other cases, which must be clarified with the tax authorities.

When submitting NPO reports 2019, non-profit entities, along with other enterprises, bear full responsibility to the federal tax inspectorate for the information provided in the documents.

Important! The use of the simplified tax system does not exempt you from submitting quarterly: 6-NDFL, Calculation of insurance premiums, Calculation to the Social Insurance Fund and monthly SZV-M to the Pension Fund. All of the above reports are submitted even by non-profit organizations.

Reporting for NPO employees

All NPOs also provide regulatory authorities with reporting on contributions paid by the organization for its employees.

Reporting on insurance premiums

All non-profit organizations are required to timely submit reports to the Social Insurance Fund and the Pension Fund of the Russian Federation. NPO reports 2019 on extra-budgetary funds are submitted according to rules common to enterprises of all types of activities.

Non-profit organizations must fill out the following documents:

Reports to the Federal Tax Service- calculation of insurance premiums (DAM). Provided quarterly until the 30th.

Reports to the FSS- Form 4-FSS is submitted to the social insurance fund of the NPO. It can be presented in electronic format or on paper, but the deadlines for submitting reports to the Social Insurance Fund differ.

Submitted electronically by the 25th of the following month;

Paper submissions must be submitted by the 20th of the following month;

If a non-profit organization does not have permanent employees during the reporting period, then it must submit zero NPO reports to the social insurance fund. The deadline for its submission is until the 20th day of the month following the reporting period.

Reports to the Pension Fund- reporting to the Pension Fund of the Russian Federation is submitted on paper or in electronic form.

SZV-M- monthly at the Pension Fund until the 15th of the next month, even if there are no employees.
SZV-STAZH- annually until March 1, even if there are no employees.

According to the innovations, since 2016, non-profit entities must fill out and submit the SZV-M form to the Pension Fund every month when reporting for employees. This is reporting that provides information about the insured persons indicating their SNILS.

According to the written explanation of the Russian Pension Fund, a zero monthly SZV-M is surrendered even in the absence of employees with the indication of the head of the non-profit organization.

In addition, non-profit organizations applying reduced tariffs must fill out additional subsections in the RSV and 4-FSS forms.

Reporting to Rosstat

Subjects of non-commercial activities, along with other legal entities, must promptly submit statistical reports to Rosstat, indicating the necessary information. The deadlines and rules for submitting the required documents are determined by the legislation of the Russian Federation, and in case of failure to submit reports, administrative liability is provided. All NPOs are required to submit a balance sheet to Rosstat.

Subjects of non-commercial activities must submit the following documents to state statistical bodies:

financial statements submitted to the Federal Tax Service by April 1 of the year following the reporting period;
form No. 1-NKO- the report contains information about the activities of the non-profit enterprise; it must be submitted before April 1 of the year following the reporting period;
form No. 11(short) - the document indicates information about available fixed assets, their quantity and movement. The form must be submitted once each year by April 1st.
1-SONKO- Information about the activities of a socially oriented non-profit organization. The form must be submitted once each year by April 1st.

Other reports are also submitted to local Rosstat offices. The final list of documentation included in the statistical reporting of NPOs is determined depending on the specifics of the organization’s activities. Before submitting reports, you must first check with local statistics offices which forms should be submitted to a particular non-profit organization.

Important! It is possible to check additional reports for your organization on the statistics website, here is the link. For non-profit organizations, the list of additional forms can be quite large.

Socially oriented non-profit organizations submit Form 1-SONKO to Rosstat, which provides all the necessary information about the activities of the socially oriented NPO. Form 1-SONKO must be submitted by April 1 of the year following the reporting period.

Non-profit organizations that, in the course of their activities, help solve social problems are considered socially oriented. SO NPOs include entities that provide social protection for individuals, nature conservation, as well as objects of cultural or architectural value, and animal protection. Also, such organizations provide legal assistance to individuals and legal entities. They are engaged in charity and activities in various fields - cultural, scientific, educational and others.

There are also separate requirements for non-profit organizations that are . They must report every year on the use of their property and must publish the reports. At the same time, the legislation does not determine specific terms of publication and its type, therefore, once a year, an NPO must publish such a report in the media or on its official website. You can also print a special brochure.

Charitable organizations are also required to provide additional reports. So they submit reports on their activities to the Ministry of Justice, which should contain the following information

Information relating to the financial and economic aspects of the organization’s activities. They must confirm that the NPO engaged in charity complies with the requirements stipulated by law in relation to the property and funds of charitable organizations;

List of personnel of the governing body of a charitable organization;

Information that details the content and composition of charitable programs and events compiled and conducted by this organization, including a list of programs and their description;

Data on the results of the charitable activities of a non-profit organization, information on violations of the law identified during inspections, and measures taken to eliminate them.

A report on the activities of a charitable organization is submitted once a year to the territorial branch of the Ministry of Justice of the Russian Federation by March 31 of the year following the reporting period.

Separately, there are reports submitted by a non-profit organization that performs the functions of a “foreign agent”.

Such an NPO is required to submit the following reports to the regulatory authorities:

Documents that indicate the specifics of the activities of the NPO and the management team of the organization. Such a report is submitted once every six months before the 15th day of the month following the end of the reporting period;

Reporting on funds and property, their intended purpose and expenditure. This includes indicating funds and property received from foreign organizations and citizens. Such reporting is submitted every quarter by the 15th day of the month following the end of the reporting period;

An auditor's report, which is drawn up based on the results of an audit of accounting or financial statements. It is submitted once a year until April 15th.

The list of reports submitted by non-profit organizations is quite impressive. In addition to the main reports common to all NPOs, additional reports are submitted, the list of which depends on the type of activity of the organization and some other aspects.

The main task of non-commercial entities is to correctly fill out and timely submit all required documents. To avoid errors and inaccuracies leading to violations of legislation and administrative liability, it is necessary to clarify the list of reports and the deadlines for their submission in the territorial offices of government bodies. It is also necessary to strictly follow the instructions for filling out documentation offered by regulatory services.

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

They are no exception. However, for such entities a different set of documentation and special deadlines are provided.

What is an NPO?

A non-profit organization is an organization whose purpose is not to make a profit, and the income from its activities is not distributed among the founders.

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

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

These enterprises are created for social, cultural, educational, political and other similar activities, the purpose of which is to achieve public benefits. The most famous such organizations are charities.

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

Financial statements

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

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

Balance sheet. The difference between this report and the report is the replacement of the “Capital and Reserves” section with “Targeted Financing”. At the same time, the organization indicates information about the amounts of sources of formation of its assets. The specific content of this section depends on the legal form of the company.
The NPO independently determines how detailed the information will be reflected in the balance sheet. For example, if an enterprise has a fairly large amount of inventory, then the reporting may show a detailed composition of the inventory. If their range is limited, then the entire amount is allowed to be shown in one line.
Report on the intended use of funds. Contains the following information:
- the amount of funds used in the activity, including expenses for wages, charity, targeted events, costs for ensuring the functioning of the enterprise;
- balance at the beginning of the year;
- the total amount of money received, including target, membership, entrance and voluntary contributions, profit from business activities is also indicated;
- balance at the end of the year.

You can also write an explanatory note. This document contains a transcript of individual indicators expressed in free form.

Reports can be submitted in paper or electronic form.

You can get detailed information about the accounting of these enterprises from the following video:

Tax reporting

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

General mode

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

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

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

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

Special systems

These organizations have the right to use special tax regimes. In this case, they are required to provide the relevant reports to government authorities:

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

These entities bear the same responsibility for the information specified in the documents as other enterprises.

Features of socially oriented NPOs

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

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

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

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

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

Latest changes for 2019

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

section 3 of the balance sheet is called “Targeted Financing” instead of “Capital and Reserves”, it contains information about targeted funds and funds;
significant information about reporting indicators can be disclosed in the explanatory note to the balance sheet;
small NPOs have the right to draw up simplified forms, including a report on the intended use of funds.

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

Are the financial statements of non-profit organizations presented in full or simplified form in 2019? What reporting forms must a non-profit organization submit? What changes have the accounting reporting forms undergone in 2019? You will find answers to these and other questions in our article.

What are non-profit organizations

The main difference between a non-profit organization and a for-profit organization is its fundamental purpose. The goal of a commercial company is to extract the maximum possible amount of profit.

Non-profit organizations do not pursue the goal of making a profit. This is reflected in Art. 50 Civil Code of the Russian Federation. In their activities, they must first of all be guided by the Civil Code of the Russian Federation and the Law “On Non-Profit Organizations” dated January 12, 1996 No. 7-FZ.

As in commercial structures, the types of activities of a non-profit organization are fixed in its constituent documentation. The activities carried out by such an organization must correspond to the purpose of its creation and operation. Non-profit organizations are founded for the state to implement its functions in the social sphere, education, medicine, and culture. They also conduct religious, charitable and other activities. Non-profit organizations can also be created in the form of associations of citizens and legal entities to solve common problems.

Non-profit organizations can also engage in entrepreneurial activities that generate income. For example, educational institutions may provide additional paid services. But such activities should not contradict the main purpose of the organization. It must also be stated in the constituent documents, for example in the charter. Accounting for income received from the results of such activities is carried out separately from the main one. Legislation may establish certain restrictions on its conduct by certain types of non-profit organizations.

Financial support for non-profit structures is possible in the form of:

income from founders or participants;
charitable contributions/voluntary donations;
income from business activities;
income from the organization’s property, for example, from renting out premises;
other income permitted by law.

Read about what distinguishes accounting conducted in a non-profit organization in the material “Features and tasks of accounting in non-commercial organizations” .

Forms of non-profit organizations

The Civil Code of the Russian Federation specifies several organizational and legal forms of enterprises that are created on a non-profit basis:

Consumer cooperatives (unions, societies).
It is generally accepted that such enterprises are formed only for commercial purposes. However, in the non-profit sphere, they can be organized with the purpose of bringing together individuals and legal entities to meet the needs of their members and solve common problems. For example, housing cooperatives, citizen credit societies, gardening and dacha associations, agricultural unions, etc.
Financing of such organizations is carried out at the expense of participants by contributing shares.
Funds.
They exist through voluntary contributions from citizens and legal entities. Foundations pursue goals that are beneficial to the whole society: educational, social, cultural. Charitable organizations often operate in the form of foundations.
Public and religious organizations.
These are voluntary unions and associations of citizens with common interests and intangible (for example, spiritual) needs. Such associations can also function in the form of an institution, a social movement, or a foundation. The founders can be individuals, legal entities, or their associations.
Associations of legal entities (associations, unions).
They are created to coordinate commercial enterprises and protect them, as well as common interests. The constituent documentation is the constituent agreement, signed by all participants of the association, and the charter. Upon joining such an association, the independence of each member is preserved.
Institutions.
These include organizations created by the founder(s) to carry out educational, social, cultural and managerial functions. In this case, institutions can be either fully funded by the founders or partially. To conduct their activities, institutions can attract charitable contributions from legal entities and individuals.

What kind of financial statements do non-profit organizations submit?

When preparing financial statements of non-profit organizations in 2018-2019, you must be guided by:

Regulations on maintaining accounting and financial statements in the Russian Federation, approved by order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n;
accounting chart of accounts and instructions for its use;
Order of the Ministry of Finance of Russia “On the forms of financial statements of organizations” dated 07/02/2010 No. 66n, etc.

It is also useful to familiarize yourself with the latest information from the Russian Ministry of Finance “On the peculiarities of the formation of financial statements of non-profit organizations” (PZ-1/2015).

According to paragraph 4 of Art. 6 of Law No. 402-FZ, non-profit organizations can submit reports using the simplified form KND 0710096, which includes:

balance sheet (OKUD 0710001);

On our website you will learn how to fill it out correctly using the article “Procedure for drawing up a balance sheet (example)” .

Download the balance sheet form on our website in the article “Filling out Form 1 of the balance sheet (sample)” .

financial results report (OKUD 0710002);

Read the rules for filling it out on our website in the article “Filling out Form 2 of the balance sheet (sample)” .

report on the intended use of funds (OKUD 0710006).

Find out how to fill out a report on our website from the article “Filling out forms 3, 4 and 6 of the balance sheet” .

IMPORTANT! As of 06/01/2019, updated simplified reporting forms approved by Order of the Ministry of Finance dated 04/19/2019 No. 61n are in effect. According to these amendments, all indicators should be entered in thousands of rubles, because unit of measurement "million rubles" and the code "385" denoting it are excluded. In addition, instead of OKVED, OKVED 2 is in effect, and in the report on the intended use of funds, the OKUD code has been corrected from 0710006 to 071003.

You can download the updated forms of the simplified balance sheet, income statement and report on the intended use of funds using the link below.

The electronic format for submitting simplified reporting was sent by letter of the Federal Tax Service dated July 16, 2018 No. PA-4-6/13687@.

At the same time, such organizations can present financial statements in full. The decision is made by the organization independently.

Non-profit organizations may not submit a cash flow statement (OKUD 0710004) unless they are required to do so by law. For example, in accordance with paragraph 5 of Art. 12 of the Law “On the Fund for Assistance to the Reform of Housing and Communal Services” dated July 21, 2007 No. 185-FZ, the annual reporting of the Fund for Assistance to Reform of Housing and Communal Services includes a cash flow report, a report on the results of investing temporarily free funds of the fund, and a report on the execution of the fund’s budget. According to PBU 4/99, non-profit organizations are not required to disclose information about changes in capital in their reporting (OKUD 0710003).

Non-profit organizations that do not conduct business activities and do not have sales turnover can represent accounts. reporting in a simplified form once a year. It will also consist of a balance sheet, an income statement and a report on the intended use of funds. Religious organizations that do not have obligations to pay taxes may not submit accounting reports.

A non-profit organization can develop a tabular form of explanations for the balance sheet and financial statements independently. According to the Accounting Regulations, non-profit structures can independently establish the detail of indicators for accounting items and determine the level of their materiality.

Read about how the accounting policy of a non-profit organization is formed in this material.

Accounting financial statements of socially oriented non-profit organizations

For the first time, mention of socially oriented non-profit organizations appeared in the law “On amendments to certain legislative acts of the Russian Federation on the issue of supporting socially oriented non-profit organizations” dated 04/05/2010 No. 40-FZ. These include:

public and religious organizations;
Cossack societies;
autonomous non-profit organizations;
societies of indigenous and small peoples in the Russian Federation;
organizations whose activities are aimed at solving social problems, issues and helping citizens (for example, providing legal assistance to citizens, supporting the population after natural disasters and catastrophes, dealing with environmental protection, protection and restoration of cultural sites, burial sites, etc.).

Socially oriented non-profit organizations can submit accounting reports using a simplified form.

Results

The procedure for submitting financial statements of non-profit organizations in 2019 is somewhat different from that for commercial enterprises. Non-profit organizations have the right to submit financial statements in a simplified form, as well as independently determine the detail of its articles and the level of materiality. From June 1, 2019, updated accounting forms must be used.

A non-profit organization is an organization whose purpose is not to make a profit, and the income from its activities is not distributed among the founders.

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

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

Financial statements

Balance sheet. The difference between this report and the form provided for commercial enterprises is the replacement of the “Capital and Reserves” section with “Targeted Financing”. At the same time, the organization indicates information about the amounts of sources of formation of its assets. The specific content of this section depends on the legal form of the company. The NPO independently determines how detailed the information will be reflected in the balance sheet. For example, if an enterprise has a fairly large amount of inventory, then the reporting may show a detailed composition of the inventory. If their range is limited, then the entire amount is allowed to be shown in one line.
Report on the intended use of funds. The document contains the following information:
- the amount of funds used in the activity, including expenses for wages, charity, targeted events, costs for ensuring the functioning of the enterprise;
- balance of funds at the beginning of the year;
- the total amount of money received, including target, membership, entrance and voluntary contributions, profit from business activities is also indicated;
- balance at the end of the year.

You can also write an explanatory note. This document contains a transcript of individual indicators expressed in free form.

Reports can be submitted in paper or electronic form.

Tax reporting

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

General mode

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

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

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

Information on the average number of employees. Provided if the company has 100 or more employees. Available until January 20th.
Help 2-NDFL. According to the law, any enterprise is required to report the amount of income tax withheld from employees if their number exceeds 25 people. To do this, you must submit a certificate in the prescribed form to the tax authorities before April 1.

Special systems

These organizations have the right to use special tax regimes.

In this case, they are required to provide the relevant reports to government authorities:

Declaration on UTII. It must be completed if the company applies a single tax on imputed income. The document is submitted quarterly by the 20th day of the month following the reporting period.
Declaration according to the simplified tax system. To be filled out if the company is on the simplified tax system (simplified system). In this case, the form must be completed and submitted by March 31 of the year following the previous period.

These entities bear the same responsibility for the information specified in the documents as other enterprises.

Code of the balance line whose name of the non-profit organization needs to be replaced	Line names for commercial organizations	NPO line names
	Section III of the Balance Sheet “Capital and Reserves”	Section III of the Balance Sheet “Targeted Financing”
1310	Authorized capital	Unit trust
1320	Own shares purchased from shareholders	Target capital
1350	Additional capital (without revaluation)	Targeted funds
1360	Reserve capital	Fund of real estate and especially valuable movable property
1370	Retained earnings (uncovered loss)	Reserve and other target funds

What reporting must non-profit organizations submit? NPO reports

NPO reports. What reporting must NPOs submit?

What is an NPO?

Financial statements

Tax reporting

General mode

Special systems

Other documentation

Off-budget funds

Federal State Statistics Service

Ministry of Justice

Features of socially oriented NPOs

Latest changes for 2019

What are non-profit organizations

Forms of non-profit organizations

What kind of financial statements do non-profit organizations submit?

Accounting financial statements of socially oriented non-profit organizations

Results