Reporting by non-profit organizations: accounting, tax and other

Any organization operating in the territory of the Russian Federation is obliged to submit reports to certain state bodies. This also applies to NPOs. However, the reporting of non-profit organizations is distinguished by a special composition of documents. Also, other dates are assigned for its delivery than for commercial companies.

What is it?

Next, we will analyze what reports are submitted by commercial organizations. But first, we will determine what specifically applies to them. An NPO is an institution whose purpose is not income. Profit earned in the course of business is not distributed among the founders.

At the same time, an NPO has all the features of legal entities:

  • Having your own balance.
  • The right to open bank accounts.
  • The presence of stamps, seals with its name.
  • Functioning on the basis of the charter.
  • An institution for an indefinite period of activity.

As a rule, NPOs are engaged in the following activities:

  • Social.
  • Charity.
  • Cultural.
  • Political.
  • Educational.

All NPOs have one thing in common: they function to provide citizens with various public goods. Moreover, Russian legislation does not prohibit NPOs from doing business. But only when business activity is necessary to achieve the goals of the organization. And income is not further distributed between its founders.

reporting by nonprofit organizations

The composition of the reporting of non-profit organizations

NPOs are required to hand over a whole range of reporting documentation, as well as other legal entities. In particular, this is the following:

  • Accounting.
  • Tax.
  • Documents for extrabudgetary funds.
  • Report to the Ministry of Justice.
  • Documentation for the Federal State Statistics Service.

What kind of reporting is given by non-profit organizations specifically, we will consider in more detail below.

Accounting documents

NGOs are required to submit such reports annually. The deadline is March 31 of the year following the reporting period. Here, non-profit institutions are required to hand over two types of papers.

Balance sheet. The main difference between the form for NPOs and the standard for commercial companies is that the section "Reserves and capital" is replaced by "Target financing".

The organization must indicate the sources of accumulation, the formation of its assets. The filling of this section directly depends on the legal form of the NPO. At the same time, the institution determines independently how detailed the display of data in the balance sheet should be.

2. Report on the targeted use of cash resources. The following data must be reflected in the document:

  • The amount of funds used for the activities of NPOs. This also includes labor costs, targeted events and activities, charitable activities, and the costs of ensuring proper functioning.
  • Balances for the start of the reporting year.
  • The total amount of income. Membership, earmarked, voluntary and entry fees are taken into account. Also, income from commercial activities is indicated here.
  • Balance of finance at the end of the year.

Also, the financial statements of a non-profit organization can be supplemented by an explanatory note. This is a breakdown of the individual indicators mentioned. Composed in any form.

Reporting is delivered to the addressee both in electronic and paper form.

what kind of reporting do non-profit organizations

Documents to the tax: OSNO

NCOs are not exempted from submitting reporting documents to the tax service. The report forms of non-profit organizations depend on the taxation regime chosen by the institution.

If an NPO is based on the OSNO (general mode), then it needs to provide the following to the IFTS:

  • VAT declaration. Documentation is handed over to the addressee in electronic form no later than the 25th day of the month following the reporting period.
  • Property Tax Declaration. If an NPO has any taxable property in its assets, it provides the relevant calculations and pays tax contributions every quarter of the year. Only NGOs that do not own fixed assets are exempted from filling out a declaration and paying such a tax. The advance payment declaration report is submitted to the tax authorities for 30 days after the end of the tax period. A document with information about the final calculation should be sent to the Federal Tax Service no later than March 30 of the year coming for the reporting one.
  • Income tax return. An NPO will be recognized as a payer of this fee if it is engaged in commerce. Such a document is submitted based on the results of each of the reporting periods - no later than 28 days before its completion. The report for the full tax period is submitted until March 28 of the year following the reporting one. If an NPO is not engaged in business, it submits a tax return to the department in a special simplified form. The critical deadline for its delivery is March 28, the year ahead of the reporting expired.
  • Land Tax Declaration. Accordingly, such reporting by non-profit organizations is needed only if they own a plot of land. The document is submitted to the Federal Tax Service Inspectorate no later than February 1 of the year following the reporting year.
  • Transport Collection Declaration. Again, this form of reporting of non-profit organizations is necessary only in the case when they own any taxable transport. The document must also be submitted before February 1 of the year following the reporting year.
reporting structure of non-profit organizations

Other papers for tax

In addition to the above, the tax reporting of non-profit organizations on the OSNO is the following:

  • Data on the average number of employees. A document is required if the NPO has more than 100 workers. Rented until January 20 of the year to come.
  • Help 2-PIT. Russian law requires each organization to provide a report on the amount of income tax withheld from its employees. But only in the case when there are more than 25 of them. The certificate on the established standard is submitted to the tax inspectorate before April 1 of the year following the expired reporting year.

Documents to the tax: special modes

Founders of non-profit organizations are also authorized to choose a special regime for taxation. The composition of the reporting of non-profit organizations for the IFTS in this case will be presented as follows:

  • Taxes on single imputed income. UTII Declaration. The document must be submitted tax every quarter - strictly before the 20th day of the month following the reporting period.
  • Simplified mode. Declaration on the simplified tax system. The document must be submitted every year. Until March 31 of the year to come.

Like commercial firms, they are fully responsible for the information provided in the financial statements of nonprofit organizations.

socially oriented non-profit organizations

Documents for extrabudgetary funds

In this area, the company reports on contributions paid for its employees throughout the year. Two documents must be provided:

  • Form 4-FSS. Accordingly, it is provided to the Social Insurance Fund. Mandatory for those NPOs with more than 25 employees. If the report is in electronic form, it must be submitted before January 25 of the year following the reporting one. If in traditional paper - until January 20.
  • Form RSV-1. Its NPOs are handed over to the FIU. A report to the Pension Fund is mandatory only for those organizations whose average number of employees is more than 25. If the document is paper, it must be submitted before February 15 of the year following the expired reporting one. If electronic - until February 22.

Documents for the statistical service

It does not seem possible to submit zero reporting to non-profit organizations. Documents are provided only by those NPOs that fell into the sample. For the territorial office of Rosstat, it is necessary to prepare the following:

  • Form No. 1-NPO. This information on the activities of the institution shall be submitted by April 1 of the year following the reporting year.
  • Form No. 11 (short version). It displays data on the movement of fixed assets. Also available until April 1 of the year following the reporting year.
non-profit organization accounting

Documents for the Ministries of Justice

Now let's talk about the reporting of NGOs in the Ministry of Justice, the timing of the delivery of the necessary documentation. It is necessary to provide three mandatory reports:

  • According to the form number 0001. The data on the leaders, as well as the nature of the institution’s activities are reflected.
  • In the form of No. OH0002. This form should reflect information on the expenditure of targeted funds, the organization's use of its property.
  • In the form of No. OH0003. This report is filled out on the official Internet resource of the Ministry.

It is important to note that in some cases, non-profit institutions are exempted from filing such reports. The following exceptions apply:

  • NGO assets were not replenished by international organizations or foreign citizens.
  • Among the participants, founders of NPOs there are no foreign citizens.
  • The total annual amount of revenue to the organization does not exceed 3 million rubles.

What kind of reporting do non-profit organizations submit here? Instead of the first two types of documents, such an NPO submits a statement of its compliance with legislative requirements. The document may be in free form. Submission of electronic report No. OH0003 remains mandatory.

All of the above must be submitted to the territorial office of the Ministry of Justice by April 15 of the year following the reporting year.

nonprofit organization report forms

Socially oriented group

First of all, we will figure out which NGOs are socially-oriented non-profit organizations. These are institutions dealing with the following public issues:

  • Social Security.
  • Assistance to the population affected by man-made disasters and natural disasters.
  • Animal protection.
  • Protection of various structures and structures of historical importance.
  • Providing free or preferential legal assistance to citizens.
  • Charity.
  • Solving environmental problems, environmental protection.
  • Preventive measures to exclude socially dangerous behavior of citizens.
  • Development of activities in the fields of culture, health, science, education.

The majority of SB NCOs are represented by the following institutions:

  • Public, civic associations.
  • Religious organizations.
  • Autonomous NGOs.
  • Political parties.
  • Separate government agencies.

Documents for SB NPO

Socially-oriented non-profit organizations, instead of everything above the above, hand over the following forms of reporting papers:

  • Balance sheet.
  • Report on the targeted use of cash.

This must be passed strictly before March 31 of the year following the reporting year.

non-profit reporting organizations

Last changes

In conclusion, we list the changes in legislation by 2019 regarding the reporting of NPOs:

  • The third section of the balance sheet now has the name "Target financing" (the former - "Capital and reserves").
  • Important information on certain reporting indicators may be disclosed in explanatory notes drawn up in addition to the balance sheet.
  • Small forms of NPOs can submit reports of simplified forms. This also applies to the document on the targeted use of finance.

It becomes clear that the reporting of NPOs is not much different from the reporting of commercial firms and enterprises. The legislation makes minor exceptions for this group of organizations. Basically, they relate to a socially oriented group of NGOs.


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