The balance sheet of a non-profit organization sample. NPO reports

Let's first find out what an NPO is. This is a non-profit organization, in which their main goal is not profit, but the achievement of goals in the areas of charity, partnership, education, institutions, communities, culture and many others. Basically, for the benefit of society. For example, protecting the rights of the people of the country, protecting the health of residents of a city or region, and much more.

The most common NPOs are political and legal. Such as religious communities, political parties, etc. The main thing is that they are always united by some common goal of society. NPOs, individually, can also have entrepreneurial activities. Although, most often they exist thanks to donations or assistance from the state.

NGOs are not required to open some of their accounting reports, as well as receiving and sending money, your capital (clause 85 of Appendix No. 34n).

How to fill in the NCO balance correctly?

Let's take the simplest filling:

1. Line 6100 - “Information about funds at the beginning current year» The NCO must show an amount that is equal to a credit balance of 86 at the beginning of the year.
2. Line 6200 - "Total receipt of funds". Line 6100 data is not taken into account.
3. Line 6210 and 6215 - "Membership and entry fees". The contributions received from member organizations, cooperatives, unions, public associations are shown.
4. Line 6220 - "Target contributions". Need to enter property rights, as well as the amount of various funding from the state budget.
5. Line 6230 - "Property donations and contributions from volunteers." Specify progressive contributions, physical and legal entities.
6. Line 6240 - "Total profit from business organizations and their activities." Note that you must display net income last year, including total income and loss entrepreneurial activity.
7. Line 6250 - "Other" or "Other". Enter the amount of damages and additional contributions, which were formed, for example, in the field of horticultural cooperatives.
8. Line 6300 - "Total use of funds". Enter the sum of lines 6310, 6320, 6330, 6350. Do not include lines from 6311 to 6313, as well as from 6321 to 6326.
9. Line 6310 - “Expenses for targeted activities”. The amounts of their funds are used to raise various programs and projects of the NPO, for which it was created. As a result, this line shows the sum of lines 6311, 6312, 6313.
10. Line 6311 - "Charity and social assistance". This type of assistance is referred to as donation - the amount spent and the transfer of property.
11. Line 6312 - "Conducted seminars, meetings, conferences." Rental of premises, mailing letters of invitation, delivery by transport, etc.
12. Line 6313 - "Other events". It shows the costs of targeted activities, the purpose of which is to create, for example, a new NPO.
13. Line 6320 - "The allowance and expenses of the heads of departments." It also includes lines from 6321 to 6326. The total spent amount of NPOs associated with the coordinating function and the organizational work function is entered.
14. Line 6321 - “Accruals and expenses of wages”. Accrual of amounts to employees under an employment contract in accordance with " Labor Code Russian Federation».
15. Line 6322 - "Payments and payments not related to wages." These are allowances, insurance, payment for vouchers, travel tickets, including material assistance.
16. Line 6323 - "Trips, business trips and their expenses."
17. Line 6324 - "Maintenance of the car, property, premises (without repair)".
18. Line 6325 - "Repair of property and fixed assets." Includes costs such as overhaul, which is made to maintain the working condition of the object, as well as the replacement of equipment, for example, the wear of a car engine.
19. Line 6326 - "Other". Communication, Internet and other information services.
20. Line 6330 - “Inventory and inventory acquisitions”. Enter the expense for the fixed assets of the purchase.
21. Line 6350 - "Other". Costs that are not related to the costs of maintenance, organizational management.
22. And the last line 6400 - "Information on the balance of funds at the end of the current year." Show the amount of funds in the balance, which is equal to the credit balance of 86, at the end of the current year.

Non-profit organizations (hereinafter referred to as NPOs), like all organizations, must submit accounting, tax, statistical reports, as well as reports on insurance premiums. There is also a special reporting for NGOs - to the territorial office of the Ministry of Justice of Russia.

Accounting statements of a non-profit organization

Accounting reports of NPOs are submitted according to general rules once a year, in standard terms - within 90 calendar days after the end of the reporting year. There are exceptions for non-profit organizations - consumer cooperatives. They can use the simplified accounting forms from Appendix 5 to the order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n.

You can quickly determine the composition of the financial statements for a non-profit organization by table. For information on how to complete the accounting forms, see What documents to submit as part of the financial statements .

The general rules are. All NGOs submit:

• Report on the intended use of funds.

In addition to this, some NGOs rent Income statement . This must be done when:

• The NGO received substantial business income;

• impossible to assess financial position NPOs with no indicator of income received.

In all other cases, the NPO reports data from entrepreneurial activities in the statement of intended use in the line “Profit from income-generating activities”. But if this is not enough to reflect the financial situation of the NPO, submit a report on financial results. This is stated in the information of the Ministry of Finance of Russia No. PZ-10/2012.

Balance sheet

NCOs fill in the balance sheet in a special way (see general ). Some sections need to be renamed. For example, Section III should not be called "Capital and Reserves", but " Special-purpose financing". After all, a non-profit organization has no goal to make a profit. Instead of capital and reserves, NGOs reflect the balance earmarked income. The balance sheet lines that NCOs are required to replace in section III are named in the table below.

This procedure is specified in Note 6 to the Balance Sheet and in the Note to Appendix 4 of the Order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n.

Cash flow statement

The cash flow statement of NCOs is not included in the financial statements. This is directly stated in paragraph 85 of the regulation approved by order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n.

Other reports

Funds have specifics. They are required to publish annual reports on the use of their property (clause 2, article 7 of the Law of January 12, 1996 No. 7-FZ).

Tax reporting

All NGOs are required to submit tax office information about the average number of employees. This must be done even if there are no employees. In addition, all NGOs are required to submit certificates of Form 2-NDFL for each employee and calculation of Form 6-NDFL.

For more on this topic, see:

• What rights and obligations do taxpayers have? ;

Otherwise, the composition of tax reporting in NCOs depends on the tax regime.

Tax reporting: OSNO

NGOs on general mode submit tax returns .

income tax

All NGOs are required to file income tax returns. This obligation does not depend on whether there is taxable income or not. This conclusion follows from Article 246 and paragraph 1 of Article 289 tax code RF.

For NGOs that do not have a profit, there are features. They submit a declaration only once a year in a simplified composition:

• Title page (sheet 01);

• Calculation of corporate income tax (sheet 02);

• Report on the intended use of property (including funds), works, services received as part of charitable activities, targeted income, targeted financing (sheet 07);

• Appendix No. 1 to the tax return.

This follows from article 285 and paragraph 2 of article 289 of the Tax Code of the Russian Federation, paragraph 1.2 of the Procedure approved by order of the Federal Tax Service of Russia dated November 26, 2014 No. MMV-7-3 / 600.

If a non-profit organization makes a profit, the declaration must be submitted quarterly. At the same time, NCOs do not pay advance payments if sales revenues for the previous four quarters did not exceed an average of 10 million rubles. for each quarter (clause 3 of article 286 of the Tax Code of the Russian Federation).

VAT

NPOs under the general regime are required to submit a VAT return quarterly in general order. If there is no VAT object, submit only title page and section 1 (clause 3 of the Procedure approved by order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3/558).

An NPO can submit a single (simplified) tax return, which was approved by order of the Ministry of Finance of Russia No. 62n dated July 10, 2007, only if it does not have at the same time:

• object of taxation for VAT;

• settlement account transactions.

Property tax

NPOs under the general regime submit a property tax return quarterly, general order. The exception is organizations that do not have fixed assets. How to fill out a property tax return outlined in the article.

Since NPOs do not charge depreciation, in lines 020–140 of section 2 of the declaration, indicate the difference between the balance of account 01 “Fixed assets” and the amount of depreciation on the off-balance account 010 (clause 1, article 375 of the Tax Code of the Russian Federation).

As for the rest tax returns, then the obligation to hand them over depends on whether the NPO has an object subject to the corresponding tax.

Tax reporting: USN

NPOs on a simplified basis submit mandatory reporting . In addition, NPOs on a simplified basis submit annually to the tax office a declaration on single tax, which they pay (clause 1 of article 346.12 of the Tax Code of the Russian Federation). Moreover, the obligation to submit declarations does not depend on whether there were incomes and expenses in the reporting period or not.

This conclusion follows from the provisions of paragraph 1 of Article 346.19 and paragraph 1 of Article 346.23 of the Tax Code of the Russian Federation.

In addition, simplified NPOs are required to conduct book of income and expenses . This is stated in article 346.24 of the Tax Code of the Russian Federation and paragraph 1.1 of the Procedure approved by order of the Ministry of Finance of Russia dated October 22, 2012 No. 135n.

For more on this topic, see:

• How to draw up and submit a single tax declaration with simplification ;

• How to keep a book of income and expenses with simplification .

Simplified NPOs do not pay income tax, property tax and VAT (Clause 2, Article 346.11 of the Tax Code of the Russian Federation). Therefore, a non-profit organization is not required to submit declarations on the listed taxes. But there are exceptions to this rule:

• NGOs that own property taxable at cadastral value (clause 2 of article 346.11 of the Tax Code of the Russian Federation), pay tax on this property and

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

They are not an exception. However, for such entities, a different set of documentation and special deadlines are provided.

What is an NGO?

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

Such a business entity has all the features 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;
• created for an indefinite period of activity.

These enterprises are created for social, cultural, educational, political and other similar activities, the purpose of which is the achievement of public goods. The most famous of these organizations are charities.

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

Financial statements

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

According to the legislation, in the composition of accounting. NCO reporting includes two types of documents, each of which must be drawn up according to prescribed form taking into account the characteristics of the subject's activity:

• Balance sheet. The difference between this report and , is the replacement of the section "Capital and reserves" with "Target financing". At the same time, the organization indicates information on the amounts of sources for the formation of its assets. The exact content of the section depends on legal form companies.
  NBCO independently determines how detailed information will be reflected in the balance sheet. For example, if a company has enough a large number of reserves, then the detailed composition of the inventory can be shown in the reporting. If their range is limited, then the entire amount is allowed to be shown in one line.
• Report on intended use of funds. It contains the following information:
  • the amount of funds used in the activities, including the cost of wages, charity, targeted activities, the costs of ensuring the functioning of the enterprise;
  • balance at the beginning of the year;
  • the total amount of money received, including targeted, membership, entrance and voluntary contributions, also indicates profit from entrepreneurial activity;
  • balance at the end of the year.

You can also write an explanatory note. This document contains a free-form breakdown of individual indicators.

Reporting can be done on paper or in electronic format.

You can learn more about accounting for enterprise data from the following video:

Tax reporting

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

General Mode

If the company does not use special system taxation, 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 a calculation and transfer payments quarterly. Only enterprises that do not own fixed assets are exempted 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. A document containing information about the final calculation is submitted no later than March 30.
• . An NPO is recognized as a payer if it conducts entrepreneurial activities. The form is submitted for each reporting period not later than 28 days after its completion. Report for taxable period must be submitted by March 28 of the year following the year that has expired. If the organization did not conduct entrepreneurial activities, it must provide the territorial inspection with a special simplified declaration. The due date is also March 28th.
• . If the company's assets include land plot, it must submit this report by February 1 of the year following the reporting year.
• . It is necessary if the organization has vehicle. The deadline for submitting the document is February 1st.

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

• . It is provided if the company has 100 or more employees. Available until January 20th.
• . By law, any company is required to report the amount income tax, withheld from employees if their number exceeds 25 people. For this, it is necessary to submit tax authorities certificate in the prescribed form by April 1.

Special systems

These organizations have the right to use special tax regimes. In this case, they are required to submit relevant reports to state bodies:

• . It must be drawn up if the company applies. 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 is drawn up and submitted before March 31 of the year following the past period.

Responsibility for the information specified in the documents, these entities bear the same as other enterprises.

Other documentation

NCOs also submit settlements to other state institutions.

Extrabudgetary funds

• . It is submitted to the social insurance fund if the number of employees exceeds 25 people. The dates for submitting a document in electronic and paper form differ:
  • paper reports must be submitted by January 20;
  • electronic calculation is allowed to be submitted until January 25.
• . Represented in territorial bodies PFR, if the average number exceeds 25 people. The due dates are as follows:
  • February 15, if the report is generated on paper;
  • February 22, if electronic payment is submitted.

Federal State Statistics Service

In addition to the reports that are submitted by the organization included in the sample, two mandatory documents must be submitted to the territorial body of Rosstat:

• Form No. 1-NCO. Information on the activities of the enterprise must be submitted before April 1 of the year following the reporting one.
• Form No. 11(brief). The document contains information on the movement of fixed assets. It must also be submitted to the territorial authorities by April 1.

Ministry of Justice

Non-profit enterprises are required to submit reports on their activities to the Ministry of Justice:

• Form No. 0Н0001. It should reflect information about the leaders, as well as the nature of the organization's activities.
• Form No. 0Н0002. The completed form contains information on the expenditure of targeted funds, as well as on the use of property.
• Form No. 0Н0003. Filled in on the official website of the Ministry.

In some cases, companies may not provide these reports. This opportunity appears if:

• the NPO did not receive assets from foreign persons, international enterprises etc.;
• founders or participants are not foreign citizens;
• the total amount of income for the year does not exceed 3 million rubles.

In this case, instead of forms No. 0H0001 and 0H0002, a statement of compliance with the requirements of the law is submitted. It is in any form.

All of the above reports must be submitted to the territorial department of the ministry before April 15 of the year following the reporting year.

Features of socially oriented NGOs

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

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

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

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

• Balance sheet of SO NPO.
• Report on the intended use of their funds.

Latest changes for 2019

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

• section 3 of the balance sheet was named "Target financing" instead of "Capital and reserves", it contains information on target funds and funds;
• material information about reporting indicators can be disclosed in explanatory note to the balance sheet;
• small NGOs 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 separate category. Their reporting forms no longer have significant differences.

Financial statements non-profit organizations in 2019 is presented in full or simplified form? What forms of reporting must a non-profit organization submit? What changes have been made to the financial statements 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 commercial one is its fundamental purpose. The purpose of the activity commercial company is to extract the maximum possible profit.

Non-profit organizations do not pursue such a goal as making a profit. This is reflected in Art. 50 of the 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-Commercial Organizations” dated January 12, 1996 No. 7-FZ.

As in commercial structures, the 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 functioning. Non-profit organizations are founded for the implementation by the state of its functions in social sphere, education, medicine, 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 instance, educational institutions may provide additional paid services. But such activity should not contradict the main goal of the functioning of the organization. It must also be written in founding documents, for example, in the statute. Accounting for income received from the results of such activities is carried out separately from the main one. Legislation may impose certain restrictions on its conduct. certain types non-profit organizations.

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

• proceeds from the founders or participants;
• charitable contributions / voluntary donations;
• business income;
• income from the property of the organization, for example, from the rental of premises;
• other income permitted at the legislative level.

Read about what distinguishes accounting conducted in a non-profit organization in the material "Features and tasks of accounting in NCOs" .

Forms of non-profit organizations

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

1. 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 aim of bringing together individuals and legal entities to meet the needs of their participants and solve common problems. For example, housing cooperatives, credit societies of citizens, horticultural and dacha associations, agricultural unions, etc.
   Financing of such organizations is carried out at the expense of participants by making shares.
2. Funds.
   They exist at the expense of voluntary contributions of citizens and legal entities. Foundations pursue goals that are useful for the whole society: educational, social, cultural. Charitable organizations often operate in the form of foundations.
3. Public and religious organizations.
   These are voluntary unions and associations of citizens with common interests and non-material (for example, spiritual) needs. Such associations can also function in the form of an institution, a social movement, a foundation. Founders can be both individuals, legal entities, and their associations.
4. Associations of legal entities (associations, unions).
   They are created to coordinate commercial enterprises and protect them, as well as common interests. The constituent agreement signed by all participants of the association and the charter act as the constituent documentation. When joining such an association, the independence of each member is preserved.
5. institutions.
   These include organizations created by the founder (founders) to carry out educational, social, cultural and managerial functions. At the same time, institutions can be either fully funded by the founders, or partially. In order to conduct their activities, institutions can attract charitable contributions from legal entities and individuals.

What financial statements are submitted by non-profit organizations

When compiling the financial statements of non-profit organizations in 2018-2019, it is necessary to be guided by:

• Regulations for 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;
• chart of accounts of accounting and instructions for its use;
• Order of the Ministry of Finance of Russia "On the Forms of Accounting Statements of Organizations" dated July 2, 2010 No. 66n, etc.

It is also useful to familiarize yourself with the latest information from the Ministry of Finance of Russia “On the features 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 in a simplified form KND 0710096, which includes:

• balance sheet (OKUD 0710001);

On our website you will learn how to fill it out correctly with the help of the article "The procedure for compiling the balance sheet (example)" .

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

• statement of financial results (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! On 06/01/2019, updated simplified reporting forms approved by order of the Ministry of Finance dated 04/19/2019 No. 61n are in force. According to these amendments, all indicators should be entered in thousands of rubles, because unit of measure "million rubles." and the code "385" denoting it are excluded. In addition, instead of OKVED, OKVED 2 is in force, 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 at the link below.

The electronic format for the submission of simplified reporting was sent by letter of the Federal Tax Service dated July 16, 2018 No. PA-4-6 / [email protected]

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

Non-profit organizations may not submit a cash flow statement (OKUD 0710004), unless it is imputed to them 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 in annual reporting fund for housing and communal reform assistance includes a cash flow statement, a report on the results of investing temporarily free funds of the fund, a report on the implementation of the budget of the fund. According to PBU 4/99, non-profit organizations are not required to disclose information on changes in capital in their financial statements (OKUD 0710003).

Non-profit organizations that do not conduct entrepreneurial activities and do not have sales turnover may submit accounting. simplified reporting once a year. It will also consist of a balance sheet, a statement of financial results and a statement of intended use of funds. Religious organizations that do not have obligations to pay taxes may not submit accounting records.

A non-profit organization can develop a tabular form of explanations for the balance sheet and income statement on its own. According to the Accounting Regulations, non-profit structures can independently set the detailing of indicators for accounting items and determine the level of their materiality.

About how it is formed accounting policy non-profit organization, read in this material.

Accounting financial statements of socially oriented non-profit organizations

For the first time, the 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 05.04.2010 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 assistance to citizens (for example, providing legal assistance to citizens, supporting the population after natural disasters and disasters, dealing with environmental protection, protection and restoration cultural objects, burial sites, etc.).

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

Results

The procedure for submitting financial statements for 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 06/01/2019, updated accounting forms must be applied.