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What taxes does ano pay. Taxation of non-profit organizations

All non-profit organizations (hereinafter referred to as NCOs), both conducting and not conducting entrepreneurial activities, are recognized as income tax payers. The object of taxation for corporate income tax is income reduced by the amount of expenses incurred. At the same time, both sales income and non-operating income are taken into account as income. Non-profit organizations that do not conduct entrepreneurial 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 on deposit accounts with banks, leases premises, performs paid work and services, etc., then this activity is considered entrepreneurial and the NPO is a payer of income tax.
According to the requirements of the Tax Code, all income must be divided into two categories: income from sales; non-operating income. Sales revenue is recognized as revenue received in cash or natural form, from the sale of goods (works, services) as own production, and previously acquired, from the sale of other types of property and property rights. Revenue is determined on the basis of 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 property lease or sublease; in the form of interest under loan (credit) agreements; in the form of gratuitously received property or property rights; other income. As well as general views non-taxable income, non-profit organizations should pay attention to the following features. When determining tax base for the calculation of income tax, funds received in the form of property received by the taxpayer in the framework of targeted financing are not taken into account. The means of targeted financing include property received by the taxpayer and used by him for its intended purpose, defined by the organization(individual) - a source of targeted funding 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 a budgetary institution. In addition, targeted revenues from the budget by budget recipients and targeted revenues for maintenance are not taken into account. 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. The specified targeted income includes entrance fees, membership fees, share contributions, as well as donations; property passing to non-profit organizations by will by way of inheritance, etc. Funds and property received for charitable activities are understood to mean funds and property received by non-profit organizations formed in accordance with the legislation on non-profit organizations for the implementation 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, as part of income subject to taxation, the value of property received by decision of the authorities is also not taken into account. executive power all levels. All non-profit organizations, including budgetary institutions, are required to ensure separate accounting of income received within the framework of special-purpose financing and expenses incurred at the expense of these funds. In the absence of such accounting for the taxpayer who received funds for targeted financing, these funds are considered as funds subject to taxation from the date of their receipt. Targeted funding includes funds received medical organizations carrying out medical activities in the system of compulsory medical insurance, for the provision medical services to insured persons from insurance companies that carry out mandatory health insurance these persons. Conducting activities by non-profit organizations and budgetary institutions related to ensuring the goals and objectives defined by their constituent documents is carried out at the expense of targeted funding, targeted revenues, and other income not taken into account when determining the tax base. When organizing tax accounting expenses accounted for taxation purposes, budgetary institutions cannot use the amount of income from commercial activities before the calculation of income tax to cover expenses provided for at the expense of special-purpose financing allocated according to the estimate of income and expenses of a budgetary institution. If in the income and expenditure estimates budget institutions funding for the payment of utilities, communication services, transport 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 entrepreneurial activity, in total income. In any case, in order to determine the amount of expenses for paying for utilities and other services that can be attributed to expenses for commercial activities, the amount of such expenses in the amount of the limits of budgetary 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 must be taken into account that in non-profit organizations property received as targeted income or acquired at the expense of targeted income and used for non-commercial activities is not subject to depreciation. The property received within the framework of target 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 for the right to conduct educational activities for the conduct of statutory activities; property received by medical organizations operating in the system of compulsory medical insurance from insurance organizations providing compulsory medical 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 the implementation of entrepreneurial activities and used for the implementation of 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. A calendar year is recognized as a tax period, a quarter, half a year and nine months are recognized as reporting periods. 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 obligations to pay tax must submit income tax returns in a simplified form after tax period. It should also be taken into account that all non-profit organizations that receive property and funds in the form of earmarked receipts 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 taxation system is a phenomenon that absolutely every entrepreneur faces, regardless of the form of conducting his activities. To date, there is a fairly wide system of taxes. Mandatory payments are intended as for the very activity carried out by the subjects economic activity, and for the objects used in the conduct of such business.

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

What taxes do such organizations pay and are there any simplifications or restrictions for them due to the specifics of their business? This is the subject of our article.

Non-commercial forms of activity

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

The law provides for a wide range of organizational forms, registration of which is intended specifically for non-profit organizations (for example: a foundation, a public organization, a religious association, etc.).

It is important to note that the absence of a goal of earning does not mean that there is no profit in such business entities. Organizations public type may have income. But, unlike commercial forms that distribute such income among the founders, the profits of commercial organizations are directed to achieve the goals of the companies. Speaking of attracting Money, then most often it comes as contributions from members of such associations.

Taxation of organizations

As already mentioned, non-profit activities are subject to taxation. At the same time, all financial statements such an organization is carried out in accordance with the general rules intended for profit-oriented companies.

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

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

Organization taxation system

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

  • "Income";
  • "Revenues - expenses".

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

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

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

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

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

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

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

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

It is quite important to get acquainted with the main nuances before choosing a simplified taxation. First of all, there are two ways to apply simplified taxes:

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

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

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

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

  • number of hired work force cannot exceed 100 people;
  • the annual income of the organization cannot be more than 45,000,000 rubles;
  • property belonging to the organization cannot be valued at an amount that does not exceed 100,000,000 rubles.

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

Taxation of a non-profit organization under the general system

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

Value Added Tax. Regardless of whether the organization conducts entrepreneurial activities or not, it is obliged to pay VAT. But there is an exception, for example, the organization received a profit for the sale of services (for example, educational), then with this money it purchased the funds necessary to achieve the goals. The amount paid for such a purchase will not be taxed. Such activities were focused on achieving goals and had an educational character. For such operations, the organization must maintain special separate books of income and expenses. Only in this case, it is possible to exclude taxation on such transactions.

But, in cases where such profit was obtained commercially, the amounts from such operations are subject to taxation. In this case, reporting must be carried out according to the usual system - to have a special book where all income and expenditure parts are displayed.

Every year, the organization must provide the tax authority with a special declaration; it is filled in in accordance with the data that are available in the accounting books for income and expenses. At the same time, it is worth noting that special attention should be redistributed to the seventh section. It is necessary to fill it out only if the non-profit organization conducted operations of the following type:

  • activities that, according to state legislation, are generally not subject to value added tax;
  • transactions in relation to vows, which, according to the Law, are not subject to VAT;
  • if the organization conducts activities, the results of which are realized outside the territory of Russia;
  • if the period of production of goods or their delivery exceeds six months.

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

For such a document, there are certain rules by filling. So, if you enter information manually, and not using a computer, then use printed letters capital font. In no case do not go beyond the limits intended in the declaration. It is best to use black ink.

income tax. Organizations of a commercial type pay tax on their income. In order to determine the amount of such tax, the company is required to keep special books of income and expenditure. They display absolutely all financial transactions that are related to the organization.

The peculiarity is that income tax is not calculated from the income that was received for the intended use of the organization. If such income is used to pay salaries for employees of the organization, then their amounts are subject to taxation on the basis of social tax, which is also applied to other types of organizations. This tax is calculated for each employee separately.

An annual declaration must be submitted to the tax authority. Download it from us (sample):

Taxation of an autonomous non-profit organization

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

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

The simplified system was discussed above. We will show the calculation of UTII. To calculate it, there is a special formula:

UTII \u003d B * P * K * KK * 15%.

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

Publications \ 23.03.2015

A non-profit organization (hereinafter referred to as NPO) is an organization that does not have profit making as the main goal of its activities and does not distribute the profit received among the participants in accordance with Art. 2 federal law dated 01/12/96 No. 7-FZ "On non-profit organizations". At the same time, an NPO has the right to engage in entrepreneurial activity if it is aimed at achieving the main goals of the organization. The combination of non-profit activities focused on the social effect and activities aimed at making a profit requires a special approach when calculating income tax.

Classification of income and expenses of NCOs

When calculating the income tax of an NCO, it is necessary to determine the income and expenses that will be taken into account for the purposes of calculating the income tax. The procedure for determining the tax base when calculating the income tax of NCOs is established in paragraphs. 14, paragraph 1 and paragraph 2 of Art. 251 of the Tax Code of the Russian Federation. So, in accordance with paragraph 2 of Art. 251 of the Tax Code of the Russian Federation, when determining the tax base, targeted revenues are not taken into account (with the exception of targeted revenues in the form of excisable goods). This norm contains a closed list of types of targeted revenues that are not taken into account for the purpose of calculating income tax.

Target receipts of NPOs include receipts for the conduct of statutory activities received free of charge from other organizations and individuals and used for their intended purpose. Thus, the use of received funds for other purposes entails the consequences established by paragraph 14 of Article 250 of the Tax Code of the Russian Federation, namely, the recognition of such receipts as non-operating income.

Example 1. An NPO received earmarked funds for carrying out its statutory activities. In fact, these funds were not used for their intended purpose and were placed on a deposit account in a bank. In this case, the funds will be accounted for as non-operating income of the NCO, just like the interest accrued under the deposit agreement on the balance of the deposit.

Taxpayers who have received special-purpose financing are required to keep separate records of income and expenses incurred as part of special-purpose financing in accordance with paragraphs. 14 p. 1 art. 251 of the Tax Code of the Russian Federation. In the absence of such accounting for a taxpayer who has received special-purpose financing, these funds are considered as subject to taxation from the date of their receipt.

It should be noted that the costs associated with the conduct of the main activities of NPOs are covered by funds from targeted funding and targeted revenues. However, sometimes these funds are not enough to cover the costs. In this case, the sources remaining after the fulfillment of the obligation to pay income tax, received as a result of commercial activities, are used.

When conducting activities aimed at generating income from the sale of goods, works, services, as well as in the case of obtaining non-operating income, NPOs do not include income and expenses for conducting statutory activities for the purpose of calculating income tax. Income from commercial activities can be reduced only by the amount of documented and justified expenses incurred for the implementation of this activity, with the exception of the expenses named in Art. 270 of the Tax Code of the Russian Federation.

Accounting for general expenses between commercial and non-commercial activities

Often, an NPO raises the question of the procedure for accounting for general business expenses that are associated with the activities of an NPO as a whole and cannot be fully attributed to commercial or statutory activities. Despite the fact that the Tax Code contains a rule on the procedure for the distribution of general business expenses, the ability of NCOs to apply this rule remained controversial. However, Letter No. 03-03-06/4/13345 of the Ministry of Finance of Russia dated April 18, 2013 provides clarification on this issue.

Based on paragraph 1 of Art. 272 of the Tax Code of the Russian Federation, the taxpayer's expenses that cannot be directly attributed to expenses for a specific type of activity are distributed in proportion to the share of the corresponding income in the total volume of all taxpayer income on the basis of paragraph 1 of Art. 272 of the Tax Code of the Russian Federation. However, the provisions of paragraph 1 of Art. 272 of the Tax Code of the Russian Federation apply to income and expenses that form the tax base of the taxpayer in accordance with Art. 274 of the Tax Code of the Russian Federation as the difference between the amounts of income and expenses received.

The distribution of such expenses is required by the taxpayer only if he conducts types of business activities for which a different taxation regime is established. Therefore, the procedure for the distribution of costs, established by Art. 252 and 272 of the Tax Code of the Russian Federation, applies to expenses incurred by the taxpayer for the implementation of activities aimed at generating income.

Thus, for non-profit organizations, the provisions of Chapter 25 “Corporate Income Tax” of the Tax Code of the Russian Federation do not provide for a proportional division of costs between commercial and non-commercial activities.

At the same time, the aforementioned Letter of the Ministry of Finance of Russia notes that this opinion is of an informational and explanatory nature and does not prevent one from being guided by the norms of legislation on taxes and fees in an understanding that differs from the above interpretation.

To minimize tax risks, organizations can be advised to allocate costs by the direct method. This method involves the preparation of cost estimates for the conduct of statutory and commercial activities. General business expenses in this case will be distributed between the types of activities on the basis of approved estimates.

The procedure for recognition of exchange differences in the calculation of income tax

In the course of their activities, NCOs may carry out transactions related to currency, which will inevitably lead to the need to account for exchange rate differences. An example of such operations is the receipt of targeted financing in foreign currency, property and obligations under a donation agreement, and the sale of foreign currency.

Thus, when targeted financing is provided by a non-resident (foreign individual or legal entity), the NPO may receive such funds in foreign currency. Exchange differences arising as a result of changes in the official foreign exchange rate are recognized as income and expenses incurred within the framework of earmarked receipts.

For this reason, they are not taken into account when determining the tax base for corporate income tax. Exchange differences arising from the use of funds for their intended purpose, including the sale of foreign currency, are also not taken into account as income (expenses) for income tax purposes.

However, it is necessary to single out separately such types of targeted financing, named in paragraphs. 14 p. 1 art. 251 of the Tax Code of the Russian Federation and not subject to taxation, as grants provided on a gratuitous and irrevocable basis by foreign and international organizations and associations according to the list of such organizations approved by the Government Decree Russian Federation dated June 28, 2008 No. 485 “On the list of International and foreign organizations, grants (gratuitous assistance) received by taxpayers are not subject to taxation and are not taken into account for tax purposes in income Russian organizations- recipients of grants.

In the event that grants are received from foreign and international organizations not included in the list, they are accounted for as non-operating income. In practice, in order to reduce the tax base, such grants are often issued by organizations as gratuitous assistance, or as funds received under a donation agreement (Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated July 28, 2011 No. 2902/11 in case No. A65-5833 /2010).

Profit tax on the sale of property of non-profit organizations

In the matter of the procedure for accounting for income and expenses when selling property, NPOs should first determine general rules accounting for property, namely the procedure for calculating depreciation. So, in accordance with paragraphs. 2 p. 2 art. 256 of the Tax Code of the Russian Federation, depreciable property of an NPO received as targeted income or acquired at the expense of targeted income and used for non-commercial activities is not subject to depreciation. Property acquired by an NPO not at the expense of earmarked receipts and earmarked financing, used for the implementation of non-commercial activities, is also recognized as depreciable, but not subject to depreciation. Thus, the residual value of such property will be equal to the original cost.

According to the provisions of paragraphs. 1 p. 1 art. 268 of the Tax Code of the Russian Federation, when selling property that is depreciable, the taxpayer has the right to reduce income from such sale by residual value depreciable property. When selling the property of the NCO, which was acquired not at the expense of special-purpose financing, the NCO has the right to reduce the proceeds from the sale by the residual value of the property. However, taking into account the fact that the property was previously used for non-commercial activities, losses from the sale of this property are not taken into account for profit tax purposes due to non-compliance with the criteria of paragraph 1 of Art. 252 of the Tax Code of the Russian Federation (letter of the Ministry of Finance of Russia dated October 7, 2013 No. 03-07-11 / 41428).

However, if the property being sold was acquired at the expense of targeted financing, not only the income received from the sale, but also the entire value of the property is subject to income tax, if its term has not expired. beneficial use. In this case, the property is not recognized as used for its intended purpose.

Example 2. An NPO received targeted funding for the purchase of fixed assets worth 54,000 rubles. for non-commercial activities. The useful life of the asset is 36 months. NPO decided to sell fixed assets for 47,200 rubles. (including VAT 7,200 rubles) after a year after the OS was put into operation. In this case, the income tax on the sale of fixed assets will be 18,800 rubles. (47,200 rubles - 7,200 rubles (VAT) + 54,000 rubles) * 20%.

Accounting procedure for hospitality expenses of non-profit organizations

Representation expenses represent the expenses of the taxpayer for the official reception of representatives of other organizations participating in negotiations in order to establish and maintain mutual cooperation, as well as participants who arrived at the meetings governing bodies taxpayer, regardless of the place of these events in accordance with paragraph 2 of Art. 264 of the Tax Code of the Russian Federation. Representation expenses are included in other expenses of organizations only in the amount of 4 percent of labor costs for the tax period.

However, the provisions of paragraph 2 of Art. 264 of the Tax Code of the Russian Federation do not apply to hospitality expenses incurred at the expense of targeted income from other organizations and individuals for their statutory activities. Thus, for income tax purposes, such expenses are not accepted. This conclusion is given in the letter of the Ministry of Finance of Russia dated September 3, 2014 No. 03-03-10/44000.

Reserves for future expenses

NCOs engaged in commercial activities have the right to create reserves for future expenses related to commercial activities. Such an opportunity has appeared for NGOs relatively recently in connection with the addition of Article 267.3 of the Tax Code of the Russian Federation to the Tax Code. The deduction to the reserve takes place on last number tax period within 20 percent of the amount of income for this period, taken into account for the purpose of taxation on profits. In the event that the reserve was not used in full during the period for which it was created, the amount of the balance of the reserve is included in non-operating income of the NCO.

In conclusion, it should be noted that the procedure for calculating the income tax of NPOs that combine statutory and entrepreneurial activities is indeed difficult. The need to correctly classify income and expenses aimed at the implementation of commercial and statutory activities requires special attention by the taxpayer.

The legislation allows for the creation various societies. Most of of which is established for business activities. However, in Lately all greater distribution received by non-profit organizations. Taxation and accounting of such associations have a number of specific traits. Let's look further into some of the nuances.

General information

Associations carrying out socially beneficial activities are registered as non-profit organizations. Accounting and taxation such companies are carried out according to general and special rules. In most cases, associations are created to conduct socially significant, legal activities. However, in practice, there are also unscrupulous individuals who establish NPOs to conceal income and evade fulfillment of budget obligations. The activities of such associations are regulated by Federal Law No. 7 and other regulations. They define the conditions and rules of work, the procedure for registration and delivery reporting documentation, as well as . It must be said that regardless of the purpose for which the NPO was established, the association is a full participant in budgetary legal relations.

Classification

Non-profit organizations are divided into the following types:

  1. Non-state. They operate with their own funds.
  2. State. Such NGOs are on budget financing.
  3. Autonomous.

The Tax Code establishes for NPOs the obligation to draw up reports and submit declarations with all calculations for contributions to the local, federal and regional budgets. In addition, organizations need to keep accounting and submit documentation on a common basis.

Special rules

Considering the accounting and taxation of non-profit organizations, it should be noted that associations have the right to independently develop reporting forms based on samples approved by the Ministry of Finance. The documentation used to calculate budgetary payments must contain information about the entrepreneurial and statutory work of the association. If commercial activity is not carried out, accordingly, there is no data on it, and the organization has the right not to provide reports on:

  1. Capital adjustment.
  2. The movement of funds.

In addition, an NCO may not submit attachments to the balance sheet and explanatory note. Publicly funded companies are required to report on the use of funds received. Information is indicated in forms approved by the Ministry of Finance. This document is included in the general reporting. A letter is attached to it, which contains a list of papers transferred to the control body.

VAT and deduction from income

It can be said that taxation of socially oriented non-profit organizations based on these two payments. When calculating and collecting them, the benefits associated with the specifics of the NPO's activities are taken into account. It is due to the following:

  1. Making a profit is not a priority. At the same time, in order to carry out certain types of activities, the association must have a license.
  2. NPOs are forced to provide certain types of services to citizens and legal entities for compensation or to perform work that brings profit. This situation is determined by the need to ensure the main activities of the association. At the same time, the NPO does not undergo registration in the status of a business entity.

These two features cause features of taxation of non-profit organizations.

Conditions for benefits

The list of types of income that may not be included in the number of objects of budget obligations when funds are used for their intended purpose is approved by the Ministry of Finance. Taxation of non-profit organizations in the Russian Federation can be carried out according to preferential terms subject to a number of requirements. They are enforced by industry standards. There are only two requirements:

  1. Maintaining separate accounting of targeted revenues and using them exclusively for their intended purpose. At the end of the reporting year, the NPO submits a report to the Federal Tax Service.
  2. Keeping records of not only targeted, but also other receipts.

The latter can be divided into two types:

  1. Realization income. The NPO receives them based on the results of the provision of services or the production of works.
  2. non-operating income. These include funds that the association receives from other sources. For example, it can be income from renting out property, fines and penalties for non-payment of contributions, etc.

In case of non-compliance with any of the above conditions, the NPO loses benefits.

Expenses and income

Taxation of profits of non-profit organizations is carried out in all cases when the association receives income that makes its work profitable. For the calculation, first of all, the base is determined. It represents the difference between the amount of revenues (excluding excise taxes and VAT) and costs. The latter must be documented and substantiated. includes expenses for:

  1. Employee salary costs.
  2. material costs.
  3. depreciation charges.
  4. Other expenses.

Only such costs that are indicated in primary or other reporting documents (contracts, payment papers, etc.) can be considered documented. Costs are economically justified when they are incurred within the framework of regulatory local acts of the company. Such costs include, for example, travel expenses, expenses for fuel and lubricants, etc. As Article 41 of the Tax Code indicates, only economic benefit can act as income. It can be received by NCOs in cash or in kind. Accordingly, if the income did not bring benefits, then they are not recognized as income.

VAT

Taxation of non-profit organizations selling products or providing services includes this deduction in without fail. Meanwhile, the legislation provides for exemption from VAT for certain types of activities. It should be especially emphasized that relief is not provided for the association as a whole. Exemption is allowed for only certain types of activities of the company. These include all works of social significance. Among them, in particular, is the care of pensioners and the disabled in specialized municipal and state institutions of social protection of the population. Meanwhile, the presence of only a socially significant nature is not enough to exempt activities from VAT. The legislation establishes the following additional requirements:

  1. Compliance of the service provided with the established regulations (for example, the place or terms of provision).
  2. The presence of a permit to conduct activities (if it is subject to licensing).

customs duty

The rate of this or that fee does not depend on the organizational and legal type of the company, the nature of the transaction or other factors. Legislation allows the exemption of certain goods from customs duties. This category includes:


Deductions from property

Taxation of non-profit organizations includes the collection of a number of regional fees. First of all, they include deductions from property. At the same time, all NPOs, even those that enjoy benefits, must submit reports on these payments. The right to concessions when paying property tax should be declared when submitting a declaration. The average annual value of the property is used to determine the amount of the payment. To calculate it, you need to know the residual price of property (real and movable). It is defined as the difference between the initial cost and the depreciation charged each month. This calculation procedure is used in all companies, both commercial and non-commercial. The Tax Code fixes the rate of deductions from property at 2.2%. Regional authorities, however, can reduce it.

Features of benefits

Taxation of non-profit organizations carried out according to different rules, depending on the nature of the indulgences provided by the legislation. On this basis, NCOs can be divided into 3 groups:


Transport payment

Taxation system for non-profit organizations provides for the obligation to make such deductions in accordance with the general rules. Associations must send payments to the regional budget for any vehicles duly registered and legally entitled to them (in operational management, property, households. management). In this case, we are talking not only about cars, but also about aircraft, watercraft, snowmobiles and other vehicles.

Land deductions

They are classified as local taxes. The obligation to make such payments is established for NPOs that own land, have it for life, or use it indefinitely. In the latter case, plots are transferred to enterprises of municipal and state property, state authorities, structures of territorial self-government, as well as state departments. The land tax rate is 1.5% of the cadastral value of the plot. The legislation allows an unconditional exemption from the obligation to pay it for:

  1. Associations of the disabled, if they act as the sole owners of the land and at least 80% of persons with disabilities participate in them.
  2. Religious associations.
  3. Institutions of the penitentiary sphere.

Not eligible for benefits budget organizations operating in the field of culture, sports, art, cinematography, healthcare, education. Certain concessions for them may be provided by local authorities.

USN for NGOs

Simplified tax system for non-profit organizations provides for the release of associations from the obligation to make a number of budget allocations. In particular, benefits apply to payments from income and property, as well as VAT. In this case, the company will have to transfer the single tax provided for on the simplified tax system. The association can choose one of the two options fixed in the Tax Code. So, for NPOs, the following rates are provided:

  1. 6% when choosing the type of taxation "income". Deductions are made from any income recognized as an economic benefit in accordance with the Tax Code.
  2. 15% when choosing the type of taxation "income minus costs". Accordingly, expenses are deducted from receipts, and a deduction is made from the difference. In the absence of it (or if the costs exceed the income), tax is paid at a minimum rate of 1%.

Important point

In practice, the question often arises: is it provided? After all, in fact, they are income. Meanwhile, such receipts are recognized as earmarked funds. Respectively, taxation of donations to non-profit organizations not provided. All earmarked receipts must reflect income and expenses. It should also be noted that there is no taxation:

  • membership fees of non-profit organizations;
  • grants;
  • targeted subsidies;
  • funds donated by the founders.

When using the simplified tax system, the head of the association can independently maintain reporting documents.

Autonomous non-profit organization: taxation

Before considering the specifics of the accrual and payment of funds to the budget, it is necessary to understand what ANO is. An organization established on a voluntary basis is recognized as an autonomous organization. As a rule, such associations are created to provide various services in the fields of culture, science, sports, healthcare, and so on. A society can be established by both citizens and legal entities. At the same time, the share of each participant in the capital cannot exceed 1/4. The founders transfer their property to the association irrevocably. In practice, the question most often arises: can an autonomous non-profit organization apply the simplified tax system? Simplified taxation is indeed provided for by law. For ANOs, the same rules apply as for other associations. In other words, the management of the company can choose the most appropriate rate (6% or 15%). At the same time, it is important to accurately calculate the economic component that will become the object of taxation.

Example

Consider the tax calculation scheme for the simplified tax system for a conditional association that has made a profit of 485 thousand rubles. and spent 415 thousand rubles. First, we determine the amount of deduction at a rate of 6%. To do this, multiply the income by the tariff:

485,000 x 6% = 29,100.

Now let's calculate at a rate of 15%:

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

Accordingly, it is clear from the calculations which type of taxation is beneficial for the merger. It should not be forgotten that the choice is made in strict dependence on the specifics of the company's activities. Not always a calculation that is beneficial for one organization will be effective for another.

UTII

This type of taxation can also be used autonomous organization. The amount of deduction is determined by the formula:

UTII \u003d P x B x KK x KD x 15%, in which:

  1. P - physical quantity, established for a specific type of activity, depending on the working area, number of employees, etc.
  2. B - a basic level of income, established at the state level for a particular type of work performed by the association.
  3. KD - deflator coefficient. It is established annually by the Government and takes into account a number of indicators.
  4. KK - adjustment factor. It is provided at the local level.

For the calculation, it is necessary to take into account the specifics of the activities of the association, the criteria approved by the authorities.

Deadlines for submission of documents

As for any other companies, NPOs are required to provide timely reporting control bodies for all taxes. In addition, each deduction has its own deadline for submitting the declaration. Let's look at some periods:

  1. Single tax return. It is provided by payers who conduct activities that do not lead to the movement of money in bank accounts or at the cash desk, and do not have objects of taxation for the corresponding deductions.
  2. VAT report. It is due quarterly by the 25th day of the first month following the completed quarter.
  3. Income statement. It is sent only by those entities that have an obligation to pay such a tax. Reporting is carried out before March 28 of the period following the reporting year.
  4. Declaration on a single tax on the simplified tax system. It is rented until March 31 of the period following the completed one.

The specifics of the transition to the simplified tax system

A non-profit organization has the right to start using the simplified taxation system subject to a number of conditions:

  1. Her income for 9 months. did not exceed 45 million rubles. This amount is determined for the year in which the association submits the application.
  2. The average number of employees is not more than 100 people.
  3. The association has no branches.
  4. The residual value of the assets is no more than 100 million rubles.
  5. The NCO does not issue excisable goods.

The transition to the simplified tax system is allowed from January 1 next year. Notice to the Federal Tax Service must be sent before December 31 of the current period. Experts do not recommend rushing with the transition to the simplified tax system, if there is no urgent need for this for the merger.

According to the legislation of the Russian Federation, non-profit organizations, carrying out their direct social duties, have the right to conduct income-generating activities. They also need to report regularly to tax authorities within the stipulated time. The head of an organization or an accountant must know what taxation system is established, what taxes must be paid and reports submitted so as not to violate the law and not give rise to unscheduled inspections by regulatory authorities. The taxation system directly depends on the activities carried out by the NPO (study articles 246 and 251 of the Tax Code of the Russian Federation to understand the nuances).

According to Russian legislation, all non-profit organizations can operate both on a general and on a simplified taxation regime.

When an NPO is registered, by default it falls under the general taxation regime. If the founders / head want to transfer the organization to a simplified regime, then they should contact the Inspectorate of the Federal Tax Service of the Russian Federation with a corresponding application.

Regardless of the taxation regime under which a non-profit organization operates, it must make the following payments:

1. Insurance premiums, the object of which are payments and other remunerations that NPOs accrue in favor of individuals under labor and civil law contracts.
Every three months, a non-profit organization sends a compiled "Calculation of insurance premiums" to the Inspectorate of the Federal Tax Service. IN this document accrued mandatory insurance premiums for compulsory pension insurance, for compulsory medical insurance, for compulsory social insurance in case of temporary disability and in connection with motherhood.
2. Personal income tax (PIT) under labor and civil law contracts.
3. On a quarterly basis, NPOs submit to the Federal Tax Service Inspectorate a "Calculation of the amount of personal income tax calculated and withheld by a tax agent" in the form 6-NDFL. If the NPO owns the relevant objects of taxation, then this property is subject to the appropriate taxes: transport (Chapter 28 of the Tax Code of the Russian Federation) and land (Chapter 31 of the Tax Code of the Russian Federation).

General tax regime

Non-profit organizations that use the ORN, regardless of the presence of objects of taxation in their activities, are officially payers of VAT (Chapter 21 of the Tax Code of the Russian Federation) and income tax (Chapter 25 of the Tax Code of the Russian Federation).

The obligation to pay VAT and income tax may also arise in the absence of entrepreneurial activity. For example, income tax may arise upon a one-time sale of property, upon the provision of services for a fee, upon receipt of gratuitous funds.

The obligation to pay VAT may arise when free transfer goods, works and services, if such transfer is not carried out as part of charitable activities. In addition, NCOs applying the ORN may be recognized as payers of property tax if they own property.

The features of taxation of NPOs are as follows:

1. the right not to tax profits and VAT on earmarked income (for example, grants, subsidies) and certain other types of income (donations, membership fees);
2. the availability of benefits for certain taxes (VAT, property tax, etc.) when selling goods, works and services related to the social sphere;
3. the need for separate accounting in the implementation of the main and income-generating (entrepreneurial) activities.

Simplified taxation system

When applying the USN, NPOs are not recognized as payers of VAT, income tax and property tax. In the event of the appearance of income subject to taxation, a “tax paid in connection with the application of the simplified tax system” is provided.

For NCOs whose income consists of revenue, it is advisable to use the object of taxation "income reduced by the amount of expenses". If the NPO's income largely consists of gratuitous receipts, we can recommend “income” as an object of taxation.

The simplified tax return is submitted to the IFTS only once a year until March 31 of the year following the expired one, and the simplified tax tax must be paid quarterly, no later than the 25th day of the month after the end of the quarter.