Lease agreements for premises of a non-profit organization. On the redemption of premises by non-commercial public organizations. Chairman of the Government of the Russian Federation

The winners of the unique competition of social projects "Your Home for Good Deeds", organized by the NGO Resource Center of the Moscow Public Relations Committee, are already preparing to move to new modern offices. Independent experts and members of the competition committee, which included the leaders of the third sector of the capital, carried out a deep assessment of 73 projects and, after a heated discussion, identified the best of the best. 19 organizations were recognized as winners of the competition, which will receive free premises for work and implementation of socially significant initiatives for a period of 1 to 3 years.

Under the terms of the competition, each winner will occupy one of the modern offices located in six different districts of the capital. NGOs will be able to use not only modern offices for effective work, but also additional spaces, including presentation rooms, children's play areas and small kitchens, and a bright design in a general style will provide positive mood... Non-profit organizations will be able to use all premises free of charge, paying only their own utilities.

“All offices for NGOs are located on the first floors of residential buildings, it is convenient for local residents to come here, who will be participants or volunteers of social projects. Everyone will feel comfortable here. The most accessible environment is provided for people with limited mobility, including people with disabilities. I am confident that the new offices will become real homes for non-profit organizations in our city, ”says Anton Lopukhin, director of the Moscow NGO Resource Center.

As a result of an independent examination and a meeting of the competition committee, the neighbors in the Houses for Good Deeds became known - the winners of the competition:

In the premises at Moscow, st. Belovezhskaya, 83 they will work:

Room 1 - Autonomous non-profit organization "Center for Sports, Creativity, Intellectual Development and social support low-income categories of citizens "Harmony";

Room 2 - Autonomous non-profit organization "Center for Sports, Creativity, Intellectual Development and Social Support of Low-income Categories of Citizens" Atmosphere ";

Room 4 - Regional public organization for youth support "Lotos".

In the House of Good Deeds on the street. Bratislavskaya, 15, bldg. 2 will settle:

Room 1 - Charitable Foundation for the Promotion of Health Protection, Social Support and Protection of Citizens "I Love Life";

Room 2 - Autonomous non-profit organization Center for Assistance to Large Families "MnogoMama".

To modern offices in st. Aerodromnoy, d 6 six NGOs will move in at once:

Room 1 - Regional Public Organization of Disabled People "Bird of Happiness";

Room 2 - Kotodetki Charitable Foundation for Helping Homeless Animals;

Premises 3 - Non-commercial partnership “Association of public and non-commercial organizations of the SZAO of Moscow“ Sodruzhestvo ”;

Room 4 - The Road to Life Charitable Foundation for Social Support and Protection of Citizens;

Room 5 - Charitable foundation for helping children born at an early age "Give sunshine";

Room 6 - Regional public fund for promoting social, cultural, educational and spiritual development of personality "Felix".

Modern spaces on st. Kosinskaya, 24, bldg. 3 will receive:

Room 1 - Autonomous non-profit organization Center for social adaptation of people with mental disabilities "Masters and Margarita";

Room 2 - Autonomous non-profit organization "Center for Sociocultural Animation" Spiritualization ".

In the house of good deeds on st. Petrozavodskaya, 18, bldg. one they will work:

Room 1 - Charitable Foundation for Helping Parents in Difficult Life Situations "Light in Hands";

Room 2 - Autonomous non-profit organization in the field of preventing family problems and social orphanhood "Agency for Social Development";

Room 3 - Regional public organization "Association of large, low-income families and families with disabled children" Many childhood.

Implement socially significant initiatives within the walls of the House for good deeds in Varshavskoe highway, 76, bldg. 2 will be:

Room 1 - Charitable foundation for social and informational support for children after cochlear implantation and hearing impairment "Melody of Life";

Room 2 - All-Russian Union of Public Associations "Youth Socio-Economic Initiatives";

Room 3 - Regional Public Fund for Legal Protection and Support of Disabled People "Without Barriers".

We congratulate the winners of the competition "Your home for good deeds" and wish you success in the implementation of socially significant projects!

In accordance with Article 31 1 of the Federal Law "On Non-Commercial Organizations", the Government of the Russian Federation decides:

1. Approve the attached:

Rules for the formation, maintenance and mandatory publication of a list of federal property free from the rights of third parties (except for the property rights of non-profit organizations that are not state and municipal institutions and non-profit organizations established by the Russian Federation), which may be provided to socially oriented non-profit organizations in the ownership and (or) for long-term use;

Rules for granting federal property to socially oriented non-profit organizations for possession and (or) for use on a long-term basis.

2. The implementation of this resolution is carried out by the Ministry of Economic Development of the Russian Federation and the Federal Agency for State Property Management within the established number of employees of their central offices and territorial bodies, as well as budget allocations stipulated by the specified Ministry and the Agency in the federal budget for leadership and management in the field of established functions.

Chairman of the Government of the Russian Federation

D. Medvedev

Rules for the formation, maintenance and mandatory publication of a list of federal property free from the rights of third parties (except for the property rights of non-profit organizations that are not state and municipal institutions and non-profit organizations established by the Russian Federation), which may be provided to socially oriented non-profit organizations in the ownership and (or) for long-term use

1. These Rules establish the procedure for the formation, maintenance and mandatory publication of a list of federal property free from the rights of third parties (with the exception of property rights of non-profit organizations that are not state and municipal institutions and non-profit organizations established by the Russian Federation), which can be provided to socially oriented to non-profit organizations for possession and (or) for use on a long-term basis (hereinafter referred to as the list).

2. The list can only include non-residential premises that are in federal ownership and free from the rights of third parties (with the exception of property rights of non-profit organizations that are not state and municipal institutions and non-profit organizations established by the Russian Federation) (hereinafter referred to as non-residential premises).

3. Formation of the list is carried out by the Federal Agency for State Property Management (hereinafter referred to as the authorized body).

4. The authorized body, in accordance with the guidelines approved by the federal executive body in charge of the development of state policy and legal regulation in the field of support for socially oriented non-profit organizations, determines non-residential premises that can be provided as part of the property of the state treasury of the Russian Federation socially oriented non-profit organizations in possession and (or) for use on a long-term basis (hereinafter - organizations), and makes decisions on the inclusion of non-residential premises in the list.

5. The decision of the authorized body on the inclusion of non-residential premises in the list or on the exclusion of non-residential premises from the list contains the following information about the non-residential premises:

a) the total area of ​​non-residential premises;

b) the address of the building in which the non-residential premises are located (in the absence of an address, a description of the location of the building);

c) the number of the floor on which the non-residential premises are located, a description of the location of this non-residential premises within the floor or building.

6. The authorized body excludes non-residential premises from the list if, 2 times in a row, after the authorized body has placed, in accordance with the established procedure, notifications about the possibility of providing non-residential premises for gratuitous use or lease to an organization within the period specified in such notification, not a single application for the provision of non-residential premises has been submitted. premises for free use or applications for the provision of non-residential premises for rent.

7. The list is maintained in in electronic format authorized officials of the authorized body.

8. The list includes information about non-residential premises contained in the decision of the authorized body on the inclusion of non-residential premises in the list, as well as the following information:

a) the year of commissioning of the building in which the non-residential premises are located;

b) information on restrictions (encumbrances) in relation to non-residential premises:

type of restriction (encumbrance);

the term of the restriction (encumbrance);

information about persons (if any) in favor of whom the restriction (encumbrance) is established:

full name;

location;

main state registration number;

taxpayer identification number;

c) register number of federal property;

d) the day the authorized body makes a decision to include non-residential premises in the list.

9. Non-residential premises included in the list are grouped according to the constituent entities of the Russian Federation on the territory of which they are located.

10. Information about non-residential premises specified in paragraph 8 of these Rules shall be entered into the list within 3 working days from the date of the decision by the authorized body to include this non-residential premises into the list.

In the event of a change in the information contained in the list, the corresponding changes are made to the list within 3 working days from the day when the authorized body became aware of these changes, but no later than 2 months after the changed information was entered into the Unified State Register of Rights to Real Estate and transactions with him and the state cadastre of real estate.

Information about non-residential premises specified in paragraph 8 of these Rules are excluded from the list within 3 working days from the date of the decision by the authorized body to exclude this non-residential premises from the list in accordance with paragraph 6 of these Rules.

11. The list is published on the official website of the authorized body in the information and telecommunications network "Internet".

Rules for the provision of federal property to socially oriented non-profit organizations for possession and (or) use on a long-term basis

1. These Rules establish the procedure and conditions for granting socially oriented non-profit organizations to the possession and (or) for use on a long-term basis of federal property included in the list of federal property, free from the rights of third parties (except for the property rights of non-profit organizations that are not state and municipal institutions and non-profit organizations established by the Russian Federation), which can be provided to socially oriented non-profit organizations for ownership and (or) use on a long-term basis, formed in the prescribed manner (hereinafter - the list).

These Rules apply only to the provision of non-residential premises included in the list (hereinafter referred to as non-residential premises) for the possession and (or) use on a long-term basis to socially oriented non-profit organizations, with the exception of state and municipal institutions and non-profit organizations established by the Russian Federation ( further - organizations).

2. Non-residential premises are provided to the organization for possession and (or) for use on the following conditions:

a) provision of non-residential premises for free use or lease for 5 years;

b) the provision of non-residential premises for free use, subject to the implementation by the organization in accordance with constituent documents one or several types of activities provided for in paragraphs 1 and 2 of Article 31 of the Federal Law "On Non-Commercial Organizations" (hereinafter referred to as types of activities), for at least 5 years before the specified organization submits an application for the provision of non-residential premises for free use;

c) provision of non-residential premises for rent, provided that the organization, in accordance with the constituent documents, carries out one or more types of activities for at least one year before the said organization submits an application for the provision of non-residential premises for rent;

d) use of non-residential premises only for intended purpose to carry out one or more types of activities specified in the contract for the gratuitous use of non-residential premises or the contract for the lease of non-residential premises;

e) setting the annual rent under a lease agreement for non-residential premises in rubles in the amount of 50 percent of the annual rent for non-residential premises, determined on the basis of a report on the assessment of the market value of rent, prepared in accordance with the legislation of the Russian Federation on appraisal activities, as of the date, preceding the placement in the prescribed manner of a notice of the possibility of providing non-residential premises for free use or lease of an organization (hereinafter - notice) for no more than 60 days, which is not subject to change during the validity of the non-residential premises lease agreement;

f) prohibiting the sale of state property transferred to organizations, the assignment of the rights to use it, the transfer of the rights to use it as a pledge and the introduction of the right to use such property in the authorized capital of any other entities economic activity;

g) the organization, to which the non-residential premises is provided for free use or lease, have the right at any time to withdraw from the contract for the free use of non-residential premises or the contract for the lease of non-residential premises, notifying the Federal Agency for State Property Management (hereinafter referred to as the authorized body) for one month;

h) the organization has no overdue debt on accrued taxes, fees and other obligatory payments to budgets of any level and (or) state non-budgetary funds for the past calendar year and rent arrears under lease agreements for state property in federal ownership. This condition is considered met if the organization appealed against the existence of the specified debt in accordance with the legislation of the Russian Federation and the decision on such a complaint on the day of the conclusion of the contract for the gratuitous use of non-residential premises or the contract for the lease of non-residential premises did not enter into legal force;

i) the absence of the fact that the organization is in the process of liquidation, as well as the absence of a decision of the arbitration court to declare it bankrupt and to open bankruptcy proceedings;

j) the absence of an organization in the list of organizations in relation to which there is information about their involvement in extremist activity or terrorism, provided for by paragraph 2 of Article 6 of the Federal Law "On Counteracting Legalization (Laundering) of Criminally Obtained Incomes and Financing of Terrorism".

3. The authorized body shall place on the official website of the authorized body in the information and telecommunication network "Internet" (hereinafter, respectively, the official website, network "Internet") a notice not later than 60 days from the date the organization vacates non-residential premises in connection with the termination of the right of ownership and (or) the use of it or the adoption by the authorized body of a decision to include a non-residential premises in the list, if such non-residential premises at the time of the adoption of the said decision was not provided for possession and (or) use non-profit organization.

4. The notice may be published in any mass media, as well as posted on any sites on the Internet, provided that such publication and placement are not carried out instead of the placement provided for in paragraph 3 of these Rules.

5. The notice must contain the following information:

a) name, location, postal address, address Email and the telephone number of the notified body;

b) the total area of ​​non-residential premises;

c) the address of the building in which the non-residential premises are located (in the absence of an address, a description of the location of the building);

d) the number of the floor on which the non-residential premises are located, a description of the location of this non-residential premises within the floor or building;

e) year of commissioning of the building in which the non-residential premises are located;

f) information on restrictions (encumbrances) in relation to non-residential premises;

g) the condition of the non-residential premises (good, satisfactory, current repairs are required, major repairs are required);

h) the amount of the annual rent for non-residential premises based on the report on the assessment of the market value of the rent, prepared in accordance with the legislation of the Russian Federation on appraisal activities;

i) standard forms of a contract for the gratuitous use of non-residential premises and a lease agreement for non-residential premises concluded by the authorized body with organizations established by the federal executive body in charge of developing state policy and legal regulation in the field of supporting socially oriented non-profit organizations;

j) the terms (day and time of the beginning and end) for accepting an application for the provision of non-residential premises for free use or an application for the provision of non-residential premises for rent (hereinafter referred to as applications);

k) place, day and time of opening envelopes with applications and opening access to applications submitted in the form of electronic documents;

l) the conditions for the provision of non-residential premises for possession and (or) for use, provided for in paragraph 2 of these Rules;

m) the form of applications for their submission in the form of an electronic document.

6. When a notice is posted on the official website, the day of the start of accepting applications is set as the 1st working day after the day the notice is posted on the official website. The deadline for accepting applications is set on the 30th day after the date of posting the notice on the official website, and if it falls on a day recognized in accordance with the legislation of the Russian Federation as a day off and (or) a non-working holiday, - the next following business day.

The day of opening of envelopes with applications is defined as the 1st working day after the end of the term for accepting applications.

7. The authorized body has the right to amend the notification posted on the official website no later than 5 days before the deadline for accepting applications. At the same time, the deadline for accepting applications must be extended in such a way that from the day the changes to the notification are posted on the official website until the day the applications are closed, it is at least 20 days.

Changes to the notice posted on the official website can be made no more than once.

8. During the period for accepting applications, an organization that meets the conditions provided for in subparagraph "b" of paragraph 2 of these Rules may submit to the authorized body an application for the provision of non-residential premises for free use or an application for the provision of non-residential premises for rent, and an organization that meets the conditions, provided for in subparagraph "c" of paragraph 2 of these Rules, - an application for the provision of non-residential premises for rent.

One organization has the right to submit in respect of one non-residential premises only one application for the provision of non-residential premises for free use or one application for the provision of non-residential premises for rent.

9. Applications are submitted in writing with a text copy on electronic media in a sealed envelope, which contains the words "Application of a socially oriented non-profit organization for the provision of non-residential premises", as well as the total area of ​​the requested non-residential premises and the address of the building in which it is located (in in the absence of an address - a description of the location of the building), or in the form of an electronic document.

Applications in the form of an electronic document are submitted to the authorized body by filling out the form posted on the official website.

Applications are signed by a person entitled to act on behalf of the organization without a power of attorney (hereinafter referred to as the head), or by its representative acting on the basis of a power of attorney.

10. An application for the provision of non-residential premises for free use contains:

a) full and abbreviated name of the organization, date of its state registration(upon establishment), main state registration number, taxpayer identification number, location of the permanent body;

b) postal address, telephone number, e-mail address of the organization, the address of its website on the Internet;

c) the title of the position, surname, name, patronymic of the head of the organization;

d) information about non-residential premises specified in subparagraphs "b" and "c" of paragraph 5 of these Rules;

e) information on the types of activities that the organization has carried out in accordance with the constituent documents over the past 5 years and is carrying out at the time of filing the application, as well as on the content and results of such activities (a brief description of the content and specific results of programs, projects, events);

f) size information Money used by the organization for the intended purpose for the implementation in accordance with the constituent documents of activities during the last 5 years (the total amount of funds, the amount of targeted receipts from citizens, the amount of targeted receipts from Russian organizations, the amount of targeted income from foreign citizens and stateless persons, the amount of targeted income from foreign organizations, the amount of income from the endowment capital of non-profit organizations, the amount of non-operating income, the amount of income from the sale of goods, as well as the amount of work and services for each year of the specified period);

g) information on grants allocated to organizations based on the results of tenders by non-profit organizations at the expense of subsidies from the federal budget over the past 5 years (names of these organizations, amounts of grants, dates of their receipt, a brief description of projects (activities) for the implementation of which they are allocated);

h) information on subsidies received by the organization from the federal budget, the budgets of the constituent entities of the Russian Federation and local budgets over the past 5 years (names of the bodies that made decisions on the provision of subsidies, the amount of subsidies, the dates of their receipt, a brief description of activities (programs, projects), for the implementation of which they are provided);

i) information on the organization's membership in associations, unions, non-profit partnerships and other non-profit organizations based on membership, including foreign organizations (names of such organizations and terms of membership in them);

j) information on the average number of employees of the organization for the last 5 years (the average number of employees for each year of the specified period);

k) information on the average number of volunteers of the organization for the last 5 years (the average number of volunteers for each year of the specified period);

l) information about real estate objects belonging to the organization on the basis of ownership (objects, their area, cadastral numbers, addresses, dates of state registration of ownership);

m) information about real estate objects that are and were in the possession and (or) use of the organization during the last 5 years, with the exception of real estate objects used exclusively for holding certain events (objects, their area, addresses, tenure and ( or) use, type of right, amount of rent (when renting), an indication of the belonging of objects to state and municipal property);

n) information on the organization's debt on accrued taxes, fees and other obligatory payments to budgets of any level and (or) state extra-budgetary funds for the past calendar year, as well as on rent under lease agreements for state property in federal ownership;

o) information on the types of activities for which the organization undertakes to use non-residential premises;

p) information about the organization's need to provide non-residential premises for free use;

c) consent to conclude a contract for the gratuitous use of non-residential premises, drawn up by filling out a standard form established by the federal executive body responsible for the development of state policy and legal regulation in the field of support for socially oriented non-profit organizations;

r) list of attached documents.

11. An application for the provision of non-residential premises for rent contains:

a) information that meets the requirements of subparagraphs "a" - "p" of paragraph 10 of these Rules (if an organization carries out activities less than 5 years before the date of application, such an organization must provide the information provided for in subparagraphs "e" - "h" , "k", "l" and "n" of paragraph 10 of these Rules, for the period of the actual implementation of the activity);

b) justification of the organization's need for the provision of non-residential premises for rent for preferential terms;

c) consent to conclude a lease agreement for non-residential premises, drawn up by filling out the standard form established by the federal executive body responsible for the development of state policy and legal regulation in the field of support for socially oriented non-profit organizations;

d) list of attached documents.

12. Attached to the applications:

a) copies of the constituent documents of the organization;

b) a document confirming the authority of the head of the organization (a copy of the decision on appointment or election), and in the case of signing the applications - also a power of attorney to carry out the relevant actions, signed by the head and certified by the seal of the said organization, or a notarized copy of such a power of attorney;

c) a decision to approve or to conclude a transaction on the conditions specified in the applications, if the adoption of such a decision is provided for by the constituent documents of the organization.

13. The organization has the right to own initiative attach to applications:

a) an extract from the Unified State Register of Legal Entities with information about the organization, issued no earlier than 3 months before the date of posting the notice on the official website, or a notarized copy of such an extract;

b) copies of documents submitted by the organization to the federal executive body authorized to register non-commercial organizations in accordance with subparagraph 3 and (or) subparagraph 3 1 of article 32 of the Federal Law "On Non-Profit Organizations" for the last 5 years;

c) copies of the annual accounting statements organizations over the past 5 years;

d) letters of state authorities, bodies local government, commercial and non-profit organizations, as well as citizens and their associations, containing an assessment (reviews, recommendations) of the organization's activities, or their copies;

e) other documents containing, confirming and (or) explanatory information provided for in subparagraphs "d" - "p" of paragraph 10 of these Rules.

14. The documents provided for in clauses 12 and 13 of these Rules may be submitted to the authorized body in electronic form.

15. Upon receipt of applications submitted in the form of an electronic document, the authorized body is obliged to confirm their receipt in writing or in the form of an electronic document within one business day from the date of receipt.

16. The authorized body is obliged to ensure the confidentiality of the information contained in the applications until the envelopes with applications are opened. Persons storing envelopes with statements and statements submitted in the form of electronic documents shall not be entitled to damage such envelopes and statements until the envelopes are opened.

17. The organization has the right to change or withdraw applications and (or) submit additional documents before the deadline for accepting applications.

18. Envelopes with applications and applications submitted in the form of an electronic document, received during the period for accepting applications specified in the notice posted on the official website, are registered by the authorized body. At the request of the person submitting the envelope, executive the authorized body at the time of its receipt issues a receipt for the envelope indicating the date and time of its receipt.

19. Opening of envelopes with applications, consideration of applications submitted to the authorized body and determination of organizations that are provided with non-residential premises for free use or lease (hereinafter referred to as recipients of property support) are carried out by the commission for property support of socially oriented non-profit organizations created by the federal executive body, carrying out the functions of developing state policy and legal regulation in the field of supporting socially oriented non-profit organizations (hereinafter referred to as the commission).

20. The federal executive body responsible for the development of state policy and legal regulation in support of socially oriented non-profit organizations approves the composition of the commission and makes changes to it, appoints the chairman, deputy chairman and executive secretary of the commission.

The commission includes representatives of the federal executive body responsible for the development of state policy and legal regulation in the field of support of socially oriented non-profit organizations, an authorized body, and representatives of other federal executive bodies, commercial and non-profit organizations, mass media information, members of the Public Chamber of the Russian Federation and other interested parties.

The commission must have at least 9 people.

The number of members of the commission filling public offices and public offices civil service, should be less than half of the composition of the commission.

21. The chairman of the commission determines the place, date and time of the meetings of the commission, presides over the meetings of the commission and gives instructions to the executive secretary of the commission on the organizational and technical support of the activities of the commission.

In the absence of the chairman of the commission, his powers are exercised by the deputy chairman of the commission.

22. The executive secretary of the commission notifies the members of the commission about the place, date and time of the meetings of the commission, provides organizational and technical support for the activities of the commission and keeps minutes of its meetings.

The executive secretary of the commission is appointed on the proposal of the authorized body from among the civil servants of the authorized body.

In the absence of the executive secretary of the commission, his powers may be exercised by another member of the commission by decision of the commission with the consent of such a member of the commission.

23. The Commission is entitled to exercise its functions provided for by these Rules if more than half of its members are present at the meeting of the Commission.

The members of the commission must be notified of the place, date and time of the meeting of the commission.

The members of the commission personally participate in the meetings of the commission and are not entitled to transfer the right to vote to other persons.

The decisions of the commission are drawn up in a protocol, which is signed by the members of the commission who were present at the meeting of the commission. The minutes of the meeting of the commission indicate the dissenting opinion of the members of the commission (if any).

24. If a member of the commission is personally, directly or indirectly interested in the provision of non-residential premises for free use or lease of the organization, he is obliged to inform the commission about this before the start of consideration of applications and not to participate in the meetings of the commission during such consideration. In this case, the vote of such a member of the commission is not taken into account when determining the competence of the commission's meetings and making decisions.

In these Rules, the personal interest of a member of the commission means the possibility of receiving income (unjust enrichment) in cash or in kind, income in the form of material benefit directly for the member of the commission, his close relatives, as well as citizens or organizations with which the member of the commission is bound by financial obligations ...

25. The Commission publicly at the place, day and time specified in the notice posted on the official website simultaneously opens envelopes with applications and carries out the procedure for opening access to applications submitted in the form of electronic documents.

26. If it is established that one organization has filed 2 or more applications for the same non-residential premises, provided that the applications submitted earlier by such an organization are not withdrawn, all of its applications filed with respect to this non-residential premises are not considered.

27. Representatives of organizations that have submitted applications have the right to be present at the opening of envelopes with applications.

28. When opening envelopes with applications, the name of the organization, the envelope with the application of which is opened or access to the application filed in the form of an electronic document is opened, the availability of information and documents provided for in paragraphs 10-13 of these Rules are announced and entered into the protocol of opening envelopes with applications.

29. If at the end of the deadline for accepting applications, none of the applications is submitted, the relevant information is entered into the minutes of the commission meeting.

30. In the process of opening envelopes with applications, information about the organizations that submitted applications, as well as the availability of information and documents provided for in paragraphs 10-13 of these Rules, can be posted on the official website.

31. The protocol of opening envelopes with statements (minutes of the meeting of the commission) is kept by the commission and signed by all members of the commission present immediately after their opening. The specified protocol is posted by the authorized body on the official website no later than the 1st working day following the day of signing the protocol.

32. Applications are posted by the authorized body on the official website no later than the 1st business day following the day of signing the protocol for opening envelopes with applications and opening access to applications submitted in the form of electronic documents.

33. The Commission is obliged to perform audio or video recording of the opening of envelopes with applications. Any representative of the organization present at the opening of envelopes with applications has the right to make audio and (or) video recording of their opening.

34. If during the deadline for accepting applications, none of the applications is submitted, the authorized body shall, within a period not exceeding 30 days from the date of the deadline for accepting applications, place a new notice in accordance with paragraph 3 of these Rules.

35. The Commission checks the applications received by the authorized body during the period for accepting applications, and the documents attached to them for compliance with the requirements established by these Rules, and also monitors that the persons who submitted them meet the conditions provided for by these Rules. The term of the specified check cannot exceed 30 days from the day the envelopes with applications are opened and access to applications submitted in the form of electronic documents is opened.

36. Applications received by the authorized body during the deadline for accepting applications are not allowed for further consideration in the following cases:

a) the application is submitted by a person to whom the non-residential premises cannot be provided on the requested right in accordance with subparagraphs "b" and "c" of paragraph 2 of these Rules;

b) the application does not contain information and (or) consent to conclude an agreement for the free use of non-residential premises or a lease agreement for non-residential premises provided for in paragraphs 10 and 11 of these Rules;

c) the application contains deliberately false information;

d) the application is not signed or signed by a person not endowed with the appropriate powers;

e) the documents specified in clause 12 of these Rules have not been submitted;

f) the organization does not meet the conditions stipulated by subparagraphs "h" - "k" of paragraph 2 of these Rules.

37. Based on the results of the check in accordance with paragraphs 35 and 36 of these Rules, the commission makes a decision on admission to further consideration of applications or on refusal of such admission, which is drawn up in a protocol. The specified protocol is signed on the day of the end of the verification and is posted by the authorized body on the official website no later than the 1st business day following the day of signing the protocol.

The specified protocol must contain the names of socially oriented non-profit organizations, whose applications are admitted for further consideration, and the names of organizations, whose applications are not admitted for further consideration, indicating the grounds for refusing admission provided for in paragraph 36 of these Rules.

38. If the commission makes a decision to refuse admission to further consideration of all applications received by the authorized body during the deadline for accepting applications, the authorized body, within a period not exceeding 30 days from the date of signing the protocol that formalized such a decision, posts a new notification in accordance with paragraph 3 of these Rules.

39. If the commission makes a decision on admission to further consideration of only one of the applications received by the authorized body during the period for accepting applications, the commission on the same day decides to determine the organization that submitted it as the recipient of property support. The specified decision is drawn up by the protocol of the commission, which is signed on the day of the end of the check and posted by the authorized body on the official website no later than the 1st working day following the day of signing the protocol.

40. If the commission makes a decision on admitting for further consideration 2 or more applications received by the authorized body during the deadline for accepting applications, the commission, within a period not exceeding 30 days from the date of signing the protocol that formalized such a decision, evaluates and compares of these statements, including determining the final values ​​of their rating, in the manner prescribed by the federal executive body responsible for the development of state policy and legal regulation in the field of support for socially oriented non-profit organizations.

41. Based on the results of the assessment and comparison of the statements, each of them is assigned a sequential number as the final rating value decreases. The application with the highest total rating value is assigned the 1st number. If several applications received the same final rating value, a lower serial number is assigned to the application submitted by the organization registered earlier than others.

42. The recipient of property support is determined by the organization, the application of which, in accordance with paragraph 41 of these Rules, has been assigned the 1st number.

43. The Commission shall keep a protocol of assessment and comparison of applications, which should contain information about the place, date, time of assessment and comparison of applications, on the determination of the final rating of applications, indicating the names of the organizations that submitted them, on the assignment of serial numbers to applications, as well as on the determination the recipient of property support. The specified protocol is signed on the day of completion of the assessment and comparison of applications and is posted by the authorized body on the official website no later than the 1st business day following the day of signing the protocol.

44. During the consideration of applications, the commission through the authorized body may request Required documents and information from other federal executive bodies, bodies of state extra-budgetary funds, executive bodies of the constituent entities of the Russian Federation, as well as local self-government bodies exercising executive and administrative powers.

45. Applications received by the authorized body during the deadline for accepting applications, and the documents attached to them, minutes of meetings of the commission, as well as audio and video recordings of opening envelopes with applications are kept by the authorized body for at least 5 years.

46. ​​Within 10 days from the date of signing the protocol, which formalized the decision of the commission on determining the recipient of property support, the authorized body transfers to such recipient a draft agreement, which is drawn up by filling out the standard form of the agreement established by the federal executive body performing the functions of developing state policy and legal regulation in the field of support for socially oriented non-profit organizations (hereinafter referred to as the agreement).

47. The contract is signed by the recipient of property support within 10 days from the date of its receipt and submitted to the authorized body.

48. Before the expiration of the term provided for in paragraph 46 of these Rules, the authorized body is obliged to refuse to conclude an agreement with a certain commission recipient of property support if the organization does not meet the conditions stipulated by subparagraphs "h" - "k" of paragraph 2 of these Rules.

The decision of the authorized body to refuse to conclude an agreement with a certain commission recipient of property support is posted by the authorized body on the official website no later than the 1st working day following the day when such a decision is made, and must contain information about the facts that are the basis for refusing to conclude an agreement, and details of documents confirming such facts.

49. If the authorized body decides to refuse to conclude an agreement with a specific commission recipient of property support, or if such recipient avoids concluding an agreement, the commission makes a decision to cancel the decision on determining the recipient of property support, adopted in accordance with paragraph 42 of these Rules, and a decision on the determination by the recipient of property support of the organization, the application of which, in accordance with paragraph 41 of these Rules, has been assigned the 2nd number. These decisions are drawn up in a protocol, which is signed by all present members of the commission on the day it is drawn up and posted by the authorized body on the official website no later than the 1st working day following the day of signing the protocol.

50. If the authorized body makes a decision on the grounds provided for in paragraph 48 of these Rules, a decision to refuse to conclude an agreement with a certain commission recipient of property support, whose application in accordance with paragraph 41 of these Rules has been assigned the 2nd number, or in case of evasion of such recipient from the conclusion of the contract, the authorized body, within a period not exceeding 50 days from the date of signing the protocol, which formalized the decision of the commission on determining the specified recipient of property support, places a new notice in accordance with paragraph 3 of these Rules.

On the state level property support to NPOs in the form of providing them with non-residential premises has long existed in the form of federal laws and government decrees (Article 31.1 of the Federal Law No. 7 "On Non-Profit Organizations", Government Decree No. 1478 "On Property Support for Social-Oriented Non-Profit Organizations"). However, in real life, things are not so simple.

It is assumed that regional and local administrations can provide NPOs with premises that are in state and municipal ownership. There are several forms of such support:

1. Transfer of buildings, premises for free use to non-profit organizations;
2. Transfer of buildings, premises for short-term (up to one year) or long-term lease at preferential rental rates;
3. Providing NPOs free of charge or on preferential terms with premises for holding certain events;
4. Providing non-profit organizations with opportunities to work on the basis of state and municipal institutions of the corresponding profile;
5. Creation of specialized state and municipal institutions that provide non-profit organizations with premises free of charge or on preferential terms for holding individual events or for regular activities.

For the transfer for temporary use to non-profit organizations, real estate and some other categories can also be used - in the areas of activity of the relevant NGOs, for example, cultural heritage objects (historical and cultural monuments), sports facilities.

However, the established practice shows that the question of the effectiveness of such use of state and municipal property, as well as of its independent assessment, was almost never raised anywhere. The regulatory and legal framework has not been worked out either, which would provide equal access for non-profit organizations to such a form of support as the transfer of premises to them for temporary use on preferential terms.

At the regional and even more so the local levels, the issues of providing premises for temporary use by NPOs on preferential terms are practically not settled, there is no detailed description of administrative procedures, requirements for the procedure for their implementation.

But try

get a room for their activities on preferential terms, SO NPOs can still.

You need find a list state and municipal property, which, according to clause 7, article 31.1 of the same Federal Law No. 7 "On Non-Commercial Organizations", must be published in the media and be on the official websites of the federal executive bodies that approved them, executive bodies of the constituent entities of the Russian Federation, or local administrations.

This list or register contains information about buildings and premises (as a rule, there is a list of them with an indication of the address, area and other information) that are offered for rent. But keep in mind that this list or register is common to everyone, and there is no reference to the fact that these premises are provided by the NPO. For example, the Moscow list can be found here.

After that, you need to contact the relevant executive authority of the subject or the local administration and provide a full package of documents, including those confirming the social orientation of the NPO. To them you can attach and request on granting preferences. If he is not satisfied, you still have nothing to lose. But in the case of a positive decision, the NGO will receive serious additional support, for example, preferential rent for the use of a building or premises.

Officials can declare that the premises you have chosen can be transferred to an NCO only after a tender or auction, referring to Article 17.1 of the Federal Law No. 135-FZ "On Protection of Competition". But the competition is not held when it comes to a socially oriented NGO. In the same article, at the end of clause 1, it says: “except for the provision of the specified rights to such property,” and further such exceptions are listed, and subparagraph 4 refers to such exceptions and socially oriented NPOs. Accordingly, the conclusion of contracts providing for the transfer of ownership and / or use of state or municipal property (including buildings and premises) with NPOs on the basis and subject to the conditions of clause 4, part 1, article 17.1 of the Federal Law "On Protection of Competition" is carried out without bidding.

Remember that the property transferred to you, including the premises, can only be used for its intended purpose. It is prohibited to sell it, assign the rights to use it, transfer the rights to use it as a pledge and enter the rights to use such property in the authorized capital of any other business entities. Otherwise, the authorities that issued you the premises have the right to apply to the arbitration court with a demand to terminate the rights to own and / or use the property.

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gosvopros.ru

The activities of non-profit organizations (hereinafter referred to as NPOs) do not imply profit as their main goal. The social orientation of NPOs is supported by the state in the form of providing certain tax benefits. Let's designate the main ones.

In accordance with the provisions of Article 3 of the Tax Code of the Russian Federation, the legislation of the Russian Federation on taxes and fees is based on the recognition of the universality and equality of taxation. It is not allowed to establish differentiated rates of taxes and fees, tax incentives depending on the form of ownership, citizenship of individuals or the place of origin of capital.

In accordance with clause 3 of Article 31.1 of the Federal Law of 12.01.1996, No. 7-FZ "On Non-Commercial Organizations", support to socially oriented non-profit organizations is carried out, inter alia, in the form of providing such organizations with benefits in paying taxes and fees in accordance with the legislation of the Russian Federation on taxes and fees.

So, in particular, non-profit organizations were granted the right, when forming the tax base for corporate income tax, not to take into account the income established by Article 251 of the Tax Code of the Russian Federation.

NPOs engaged in educational and (or) medical activities have the right to apply the 0% tax rate for corporate income tax, subject to the conditions established by Article 284.1 of the Tax Code of the Russian Federation.

NCO REGISTRATION

In addition, Article 149 of the Tax Code of the Russian Federation establishes a list of transactions exempted from taxation by value added tax, which includes transactions for the sale of goods (works, services) carried out by non-profit organizations in the framework of charitable, cultural, educational, scientific activities, as well as in the sphere of citizens' health, the development of physical culture and sports.

Subjects of the Russian Federation have the right to establish differentiated tax rates for regional and local taxes depending on the categories of taxpayers and (or) property recognized as an object of taxation, as well as tax incentives and grounds for their use (Letter of the Ministry of Finance of the Russian Federation of 13.01.2017 No. 03-01 -15/1026).

Tax legislation provides for significant benefits for NPOs, exempting a number of transactions from taxation.

AUDIT OF NON-PROFIT ORGANIZATIONS

Tax incentives for VAT

Tax incentives are provided for certain transactions carried out by NPOs.

The list of transactions not subject to taxation (exempt from taxation) on the territory of the Russian Federation is established by Art. 149 of the Tax Code of the Russian Federation and is closed.

For example, VAT exempt from taxation:

• services for the care of the sick, disabled and elderly (subparagraph 3 of paragraph 2 of article 149 of the Tax Code of the Russian Federation);
• services for the supervision and care of children in organizations carrying out educational activities for the implementation of educational programs of preschool education, services for conducting classes with minor children in circles, sections (including sports) and studios (subparagraph 4 of paragraph 2 of article 149 of the Tax Code of the Russian Federation) ...

In connection with this benefit, the question arises: are the services for the supervision and care of children in groups exempt extended day in an autonomous non-profit organization (private primary school), provided on the basis of an agreement on the provision of appropriate services between the parents (legal representatives) of the child and the school?

Clause 18 of Article 2 of the Federal Law of December 29, 2012 No. 273-FZ "On Education in the Russian Federation" (hereinafter referred to as Law No. 273-FZ) establishes that an educational organization is recognized as an NPO that carries out educational activities on the basis of a license as the main type of activity in accordance with the goals for the achievement of which such an organization was created. In accordance with part 7 of article 66 of Law No. 273-FZ in an educational organization that implements educational programs for primary general, basic general and secondary general education, conditions can be created for students to live in a boarding school, as well as for the supervision and care of children in extended day groups.

At the same time, under the supervision and care of children is understood a set of measures for organizing meals and household services for children, ensuring their compliance with personal hygiene and daily routine (clause 34 of article 2 of Law No. 273-FZ).

REGISTRATION OF CHANGES TO THE NCO CHARTER

The types of educational organizations are named in Art. 23 of Law No. 273-FZ. So, part 2 of Art. 23 of Law No. 273-FZ it is established that the following types of educational organizations that implement basic educational programs are established in the Russian Federation:

• preschool educational organization- an educational organization that, as the main goal of its activities, carries out educational activities on educational programs of preschool education, supervision and care of children;
• general educational organization - an educational organization that, as the main goal of its activities, carries out educational activities on educational programs of primary general, basic general and (or) secondary general education.

An autonomous NCO (private school of primary education) is a general educational organization, therefore, the privilege established by subparagraph 4 of paragraph 2 of article 149 of the Tax Code of the Russian Federation does not apply to it (Letter of the Ministry of Finance of the Russian Federation of 06.07.2017 No. 03-07-14 / 42787).

• services provided by NPOs for the implementation of general education and (or) professional educational programs (basic and (or) additional), programs vocational training specified in the license, or the educational process, as well as additional educational services corresponding to the level and focus of educational programs specified in the license, with the exception of consulting services, as well as services for renting premises (clause 14, clause 2, article 149 of the Tax Code RF, Letter of the Federal Tax Service of the RF dated 25.08.2015 No.GD-3-3 / [email protected]);
• social services for minor children; services for support and social services for elderly citizens, disabled people, street children and other citizens who are recognized in need of social services and who are provided with social services in social service organizations;
• operations for the sale of goods (with the exception of excisable, mineral raw materials and minerals, as well as other goods according to the list approved by the Government of the Russian Federation), works, services produced public organizations disabled people, among whose members disabled people (legal representatives) make up at least 80 percent (subparagraph 2 of paragraph 3 of article 149 of the Tax Code of the Russian Federation);
• sales operations utilities and works (services) for the maintenance and repair of common property in apartment building(Clauses 29 and 30, Clause 3, Article 149 of the Tax Code of the Russian Federation).

At the same time, targeted funds received by NPOs (for example, admission and membership fees, donations and other funds) are not subject to VAT if their receipt is not related to the sale of goods, works, services (subparagraph 1 of paragraph 1 of article 146 of the Tax Code of the Russian Federation) ...

What documents can be used to confirm the benefit in terms of charitable activities?

Such documents may be (letters of the Ministry of Finance of the Russian Federation dated October 26, 2011, No. 03-07-07 / 66, the Federal Tax Service of the Russian Federation for Moscow dated March 05, 2009, No. 16-15 / 049593.1):

• agreement for the free transfer of goods (performance of work, provision of services) within the framework of charity;
• accounting registers confirming that charity registered;
• acts or other documents testifying to the intended use of charitable property (results of work or services).

WHAT DOCUMENTS ARE NECESSARY FOR REGISTRATION OF ANO?

TAX BENEFITS FOR LEGAL AND INDIVIDUALS MAKING CHARITABLE DONATIONS

Income tax incentives

As a general rule, NPOs are recognized as payers of income tax (Article 246 of the Tax Code of the Russian Federation).

NCOs are taxed only on profits (the difference between the income received and the expenses incurred) received in connection with the implementation of entrepreneurial activities.

Incomes not taken into account when determining the tax base for income tax are given in Article 251 of the Tax Code of the Russian Federation. The list is exhaustive. At the same time, funds received by NPOs for their maintenance and conduct of statutory activities are not subject to income tax (clause 1, clause 14 of article 251 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance of the Russian Federation dated February 29, 2016 No. 03-03-06 / 3 / 11364, dated 03.23.2015 No. 03-03-06 / 4/15749).

When determining the tax base for income tax, earmarked receipts are not taken into account (clause 2 of article 251 of the Tax Code of the Russian Federation). Targeted receipts for the maintenance of non-profit organizations and their conduct of statutory activities include, in particular, donations recognized as such in accordance with the Civil Code of the Russian Federation (subparagraph 1 of paragraph 2 of Article 251 of the Tax Code of the Russian Federation), funds and other property, property rights that are received for charitable activities (subparagraph 4 of paragraph 2 of article 251 of the Tax Code of the Russian Federation).

In accordance with clause 1.1 of the Procedure for filling out a tax return on corporate income tax (Appendix No. 2 to the Order of the Federal Tax Service of the Russian Federation dated November 26, 2014 No. ММВ-7-3 / [email protected]) upon receipt of donations, recognized as such, by organizations when drawing up a declaration for the tax period, sheet 07 is filled in.

One of the conditions for recognition for the purposes of Ch. 25 of the Tax Code of the Russian Federation of funds received and (or) other property earmarked income is the fact that these receipts were made for the maintenance of NPOs and their conduct of statutory non-commercial activities free of charge.

Property received within the framework of targeted receipts and used for other purposes is taken into account when determining the tax base for corporate profit tax as part of non-operating income on the basis of the provisions of clause 14 of article 250 of the Tax Code of the Russian Federation (Letter of the Ministry of Finance of the Russian Federation of 11.04.2016 No. 03-03-6 / 3/20413).

Donations received for the maintenance of NPOs and their statutory activities and used not for their intended purpose (in particular, in paid activities) are included in non-operating income and are subject to income tax in accordance with the generally established procedure (clause 14, part 2, article 250 of the Tax Code RF, Letter of the Ministry of Finance of the RF dated 13.11.2015 No. 03-03-06 / 4/65618).

The established right of NPOs not to take into account the income received in the form of a donation for the purposes of taxation of profits, which are used for their intended purpose, is a profit tax benefit. And therefore, the tax authorities have the right, during a desk audit, to request primary documents confirming the amount of donations received, considering them as a benefit (clause 6 of article 88 of the Tax Code of the Russian Federation).

Some NPOs are eligible to apply the 0 rate for income tax. So, medical and educational institutions can apply the 0 rate for income tax in terms of the types of medical and educational activities included in the List approved by the RF Government Decree of November 10, 2011 No. 917. For this, the conditions established by Article 284.1 of the Tax Code of the Russian Federation must be met.

And institutions providing social services to the population, from January 1, 2015, have the right to apply a 0 rate, subject to a number of conditions (Article 284.5 of the Tax Code of the Russian Federation).

For the legality of the application of 0 rate by medical and educational institutions, the following conditions must be met:

• the organization has a license (licenses) to carry out educational and (or) medical activities;
• the income of the organization for the tax period from the implementation of educational and (or) medical activities, as well as from the implementation of scientific research and (or) experimental development, taken into account when determining the tax base, make up at least 90 percent of its income;

When calculating for the tax period the percentage of income that gives an organization the right to apply a 0 rate, only income received from the sale of medical and (or) educational services included in the List, as well as income from scientific research and (or) experimental design developments (Letter of the Ministry of Finance of the Russian Federation dated 09.21.2011, No. 03-03-06 / 1/580).

It is this requirement that most often becomes a stumbling block between taxpayers and tax authorities. Most of the arbitration disputes on this topic are related to the correctness of determining the share of income from educational and (or) medical activities.

• in the staff of an organization carrying out medical activities, the number of medical personnel with a specialist certificate in the total number of employees continuously during the tax period is at least 50%;
• the organization has at least 15 employees continuously during the tax period;

To calculate the size, use payroll employees, which is used to determine the average number of employees (Letter of the Ministry of Finance of the Russian Federation of September 21, 2011, No. 03-03-06 / 1/580).

• the organization does not carry out transactions with promissory notes and financial instruments of forward transactions during the tax period.

The tax rate of 0 percent is applied to the entire tax base during the entire tax period (clause 2 of article 284.1 of the Tax Code of the Russian Federation).

CONCEPT, TYPES AND PROCEDURE FOR LIQUIDATION OF NCO

ACCOUNTING SERVICES FOR NON-PROFIT ORGANIZATIONS (NPO)

Benefits for other taxes

The list of tax benefits for property tax for some NCOs is established by Article 381 of the Tax Code of the Russian Federation. All-Russian public organizations of disabled people (including those created as unions of public organizations of disabled people), among whose members disabled people (legal representatives) make up at least 80%, are exempt from taxation in relation to property used by them to carry out their statutory activities (clause 3 of Art. 381 of the Tax Code of the Russian Federation).

In addition, on the basis of clause 2 of article 372 of the Tax Code of the Russian Federation, when establishing a tax on the property of organizations, the laws of the constituent entities of the Russian Federation may provide for tax benefits and grounds for their use by taxpayers.

For example

Autonomous, budgetary and state-owned institutions of Moscow and inner-city municipalities in Moscow are exempted from property tax (Article 4 of the Law of Moscow dated 05.11.2003 No. 64 "On Property Tax").

When establishing land tax by regulatory legal acts representative bodies of municipalities (the laws of federal cities of Moscow, St. Petersburg and Sevastopol) may establish tax benefits, the grounds and procedure for their application, including the establishment of the amount not subject to land tax for certain categories of taxpayers (Clause 2, Article 387 of the Tax Code of the Russian Federation) ...

So, subparagraph 12 of clause 1 of article 3.1 of the Law of Moscow of November 24, 2004, No. 74 "On land tax", it is established that non-state non-profit organizations are exempted from land tax - in relation to land plots provided and used in in particular, for the placement of cultural objects. That is, private museums are exempt from paying the land tax (letter of the Ministry of Finance of the Russian Federation of August 19, 2015, No. 03-05-06-02 / 47904).

Subjects of the Russian Federation can establish benefits in terms of paying transport tax. Thus, Article 7 of the Law of the Moscow Region of November 24, 2004, No. 151/2004-OZ "On preferential taxation in the Moscow Region" provides that public organizations of disabled people are exempt from paying transport tax, except for water and air Vehicle... Public organizations of persons with disabilities are understood as organizations registered in accordance with federal legislation as public organizations of persons with disabilities, in which the number of persons with disabilities is at least 90% of the total number of members. At the same time, tax incentives are not provided to public organizations of people with disabilities if they carry out the following types of entrepreneurial activity: purchase and sale valuable papers, property and non-property rights.

REGISTRATION OF AN AUTONOMOUS NON-PROFIT ORGANIZATION (ANO)

AUTONOMOUS NON-PROFIT ORGANIZATIONS: FEATURES OF THIS NCO FORM (PART II)

AUTONOMOUS NON-PROFIT ORGANIZATIONS: FEATURES OF THIS NCO FORM (PART I)

rosco.su

Naturally, these funds should be used exclusively for their intended purpose, which must be confirmed by a report.

• Non-earmarked income must be taken into account among "other", these are two types of income:

• realizable - income from the performance of work, the provision of services (for example, trade in brochures of the society, sale of educational literature, organization of seminars, trainings, etc.);
• non-sales - those, the source of which has no direct connection with the activities of the NPO, for example, fines for non-payment of the membership fee, late fees, interest from a bank account, money for rented real estate - the property of an NPO member, etc.

Inappropriate receipts of NPOs (both income groups), according to the Tax Code of the Russian Federation, constitute the income tax base.

Features of taxation of non-profit organizations

Kirill Zavyalov, Elena Melnikova, experts of the Legal Consulting Service GARANT According to clause 1 of Art. 2 of the Federal Law of 12.01.1996 N 7-FZ "On Non-profit Organizations" (hereinafter - Law N 7-FZ), a non-profit organization is an organization that does not have profit as the main goal of its activities and does not distribute the received profit among the participants. can be created to achieve social, charitable, cultural, educational, scientific and managerial goals, in order to protect the health of citizens, develop physical culture and sports, meet the spiritual and other intangible needs of citizens, protect the rights, legitimate interests of citizens and organizations, resolve disputes and conflicts , provision of legal assistance, as well as for other purposes aimed at achieving public goods (paragraph 2 of Art.

Taxation of non-profit organizations

Type of NPO and taxation procedure Non-profit organizations are usually divided into several types according to the source of funding:

• municipal (state) - they are financed by the state budget;
• public (non-state) - exist at the expense of their own profits and public contributions;
• autonomous - they finance themselves.

IMPORTANT! The procedure and amount of taxes for non-profit organizations are directly related to whether the NPO conducts entrepreneurial activity... As a rule, non-profit structures are not registered as entrepreneurs, but in the course of their operation they often have to provide services or perform work for the benefit of others in order to earn funds to finance the organization, thereby generating taxable profit.

Tax Incentives for Nonprofit Organizations

It includes, for example, the following classes:

• looking after the elderly in nursing homes;
• work in social protection centers;
• classes with children in free circles;
• medical services of private doctors;
• sale of goods made by people with disabilities (or organizations where there are at least half of people with disabilities);
• charitable cultural events and etc.

Requirements for the types of activities of NPOs for exemption from VAT:

• social significance as the main goal of Ch. 25 of the Tax Code of the Russian Federation is the main condition;
• a license for the right to engage in this type of activity;
• the service provided must meet certain requirements (most often these are the conditions of time and place).

In case of payment of VAT, it is calculated according to the same principles as for commercial organizations.

Taxes for non-profit organizations in 2018

The Tax Code of the Russian Federation stipulates that non-profit organizations that do not have income from the sale of goods (works, services) pay only quarterly advance payments based on the results of the reporting period. 289 of the Tax Code of the Russian Federation contains norms that determine that non-profit organizations that do not have obligations to pay tax must submit a tax return in a simplified form after the tax period. In other words, a non-profit organization that does not have an obligation to pay income tax does not have an obligation to submit income tax returns to the tax authority based on the results of the reporting periods (letter from the Federal Tax Service for St.

Moscow from 15.03.2005 N 20-12 / 16361). Tax incentives for non-profit (public) organizations

Tax Code of the Russian Federation is not subject to taxation (exempt from taxation) in the territory of the Russian Federation, the sale of goods (with the exception of excisable, mineral raw materials and minerals, as well as other goods according to the list approved by the Government of the Russian Federation on the submission of all-Russian public organizations of disabled persons), works, services (for with the exception of brokerage and other intermediary services) produced and sold by: - ​​public organizations of disabled people (including those created as unions of public organizations of disabled people), among whose members disabled people and their legal representatives make up at least 80 percent; - organizations whose authorized capital is fully from the contributions specified in the second paragraph of paragraphs. 2 p. 3 art.

Tax incentives for non-profit organizations, confirmation procedure (part 2)

Attention

But this payment "does not look at the faces", but exclusively at the goods, therefore, it is not exempted from it on the basis of the status of the NPO, but only if the goods are included in the appropriate list. Regional taxation of NPOs Local authorities establish the procedure for such taxation and rates, as well as benefits , including for non-profit organizations. Property tax Even if an organization has an exemption for this tax, it is still obliged to report to the regulatory authorities in the tax return.

The basis for accounting is the residual value of the funds according to the data in the accounting records. The generally accepted rate of this tax is 2.2%, if the regional authorities do not deem it necessary to reduce it, to which it has the right.

Also, local structures have the power to expand the list of non-profit organizations recognized as beneficiaries. Tax and benefits of non-profit organizations

General rules for taxation of NPOs They are due to the peculiarities of these structures, namely:

• profit is not their main goal;
• they are not entrepreneurs, and as a permit for certain types of activities they need licenses;
• NPOs can receive income in the form of voluntary contributions, donations and other gratuitous receipts.

These specific properties of NPOs are the basis for the general principles by which their taxation is carried out:

1. All profits received by NPOs in the course of their activities are subject to the corresponding tax (Article 246 of the Tax Code of the Russian Federation).
2. Certain types of NPO profits are not included in the base for this tax (Article 251 of the Tax Code of the Russian Federation), namely the profit that is received on a gratuitous basis to ensure statutory activities.

Payment of taxes by non-profit organizations

REFERENCE! The income tax rate for NPOs is the same as for commercial structures: 24%, of which 6.5% will go to the federal budget, and 17.5% - to the budget of the constituent entity of the Russian Federation to which the non-profit organization belongs. The latter part can be reduced at the initiative of the local authorities, in whose budget it is intended. Specificity of taxation of non-profit structures with VAT If a non-profit organization provides some services or sells goods, it cannot avoid paying value-added tax if the activity does not fall under exemption from it. The list of preferential activities without VAT is presented in Ch.
21 of the Tax Code of the Russian Federation.
VAT), non-profit organizations pay other taxes and fees:

1. State duty. If NPOs turn to government agencies to carry out legal actions, they pay the fee on an equal basis with other individuals or legal entities.
   Certain NPOs and their types of activities can be exempted from state duty, namely:
   • financed federal budget- it is logical, because the duty is sent there anyway;
   • state and municipal repositories of cultural values ​​(archives, museums, galleries, exhibition halls, libraries, etc.) - they may not pay the state duty for the export of valuables;
   • NCOs of disabled people - for them, state duties in courts and at notaries are abolished;
   • special institutions for children with socially dangerous behavior - they are allowed not to pay the duty to collect parental debt;
2. Customs duty.

NCO benefits 2018 on the general tax exemption system

For NPOs of different types, the procedure for collecting property tax and benefits on it is different:

1. Unconditional perpetual benefits for this tax based on the law are provided for a number of NPOs, such as:
   • organizations of a religious nature and serving them;
   • scientific government agencies;
   • penal departments;
   • organizations-owners of cultural and historical monuments.
2. Property tax exemptions are granted to NPOs in whose membership disabled persons account for more than 50% (one type of exemption) or 80%.
3. Autonomous NPOs, foundations other than public ones, and non-profit partnerships do not receive property tax benefits.

Land tax If an NPO owns, perpetually uses or inherits land plots, they are obliged to pay a land tax.

prodhelp.ru

MOSCOW, November 3. / TASS /. Socially oriented non-profit organizations (NPOs) should get access to the infrastructure to support small and medium-sized businesses, as well as a number of benefits in terms of renting premises, taxation. Appropriate support measures for such non-profit organizations are provided for by the draft Concept of Assistance to the Development of Social-Oriented Non-Profit Organizations in the Russian Federation, which was presented at the final forum of the non-profit organization “Community” that opened in Moscow on Thursday.

Benefits, taxes, infrastructure

The document, the text of which is available to TASS, lists measures that, in particular, should contribute to the formation of social oriented NGOs"As an independent and full-fledged public institution."

Among them is the "inventory" of resource centers to support such organizations in the constituent entities of the Russian Federation and municipalities, development of a standard for the activity of resource centers, assistance in their creation in small towns and rural areas on the basis of libraries, schools, clubs, museums, houses of culture, creation of a support and development system at the federal, regional and municipal levels.

In addition, the project provides for the provision of socially oriented NPOs "conducting income-generating activities" access to the infrastructure of support for small and medium-sized businesses on an equal basis with them, the possibility of securing for these NPOs "the preemptive right to access the support infrastructure."

The authors of the draft concept point out that the economic basis for the development of socially oriented NPOs is created by “the simultaneous use of such flexible instruments as a system of grant financing and subsidies, access to the provision of social services on a reimbursable basis, development social entrepreneurship and support for "startups", the formation of target capital ". And in order to fully realize the opportunities already available to non-profit organizations, they offer, free of charge or on preferential terms, to provide socially oriented NGOs with state or municipal property (this is supposed to be prescribed as the responsibility of state authorities and local self-government).

The question is also raised about the possibility of exempting such organizations from paying taxes on property that is directly involved in their main activities, from paying transport and land taxes "provided that the savings are directed to the conduct of statutory activities" and the introduction of income tax benefits for legal entities. donating to socially oriented NGOs.

Non-profit organizations in the fight for the quality mark

“At present, public control, an independent assessment of the quality of social services and the formation of mechanisms for public participation are those public functions, the implementation of which can only be entrusted to socially oriented NGOs,” the project says.

To implement the most essential functions of NPOs in this area, a number of measures are proposed in the field of legal regulation, development guidelines, development of "a unified approach to the formation of public councils under the executive authorities of all levels."

Also among the proposals is the creation of mechanisms for the protection of participants in public control, ensuring the publicity of its results.

To develop the system independent evaluation the quality of social services, the authors of the document consider it expedient to prescribe in regulations the need for the authorities to take into account the results of the work of this system.

The developers of the draft Concept assume that in the future, on the basis of socially oriented NGOs, a "platform for realizing the needs of citizens in social activity" can be created. To increase the "public recognition" of the activities of such organizations and create favorable conditions for expanding the participation of citizens in their activities, it is proposed to "form a system of non-material incentives" for this, which means rewarding state and departmental awards, signs of public recognition of volunteers and public figures.

Particular attention in the draft concept is paid to the development volunteer movement... The authorities of the constituent entities of the Russian Federation were recommended to develop regional programs for its development and encouragement, mechanisms for "supporting the activities of volunteers (volunteers) in social and medical institutions, including in orphanages for children with disabilities, psycho-neurological boarding schools, psychiatric institutions, boarding schools for the elderly, hospices, as well as in the field of ecology, education, science, culture, tourism ", to promote the involvement of citizens of retirement age in this work and schoolchildren.

Concept: goals, objectives, opportunities

The concept of support for socially oriented NGOs was prepared during the year, including on the basis of proposals formulated at regional forums of the NGO "Community", its development was carried out by the Public Chamber of the Russian Federation.

The authors of the draft document note that on the basis of socially oriented NGOs “a system of social mutual assistance is beginning to form, built on the solidarity of its participants,” in connection with which it became necessary to change the state policy in the field of promoting the development of such NGOs, “to create effective conditions for constructive interaction between the authorities and business with civil society institutions, development of the non-profit sector of the economy ”. “The expansion of various forms of support for socially oriented NGOs by the state and entrepreneurship is one of the directions of strengthening the relationship between the state and civil society in our country,” the document emphasizes.

The drafters see the results of the implementation of the concept as an increase in citizens' confidence in the activities of socially oriented NGOs, an increase in their support in society and an increase in the participation of citizens and organizations in their activities, the development of competition in the provision of social services, the involvement of the socially active population in decision-making by state authorities and local self-government. , an increase in jobs in the non-profit sector, "replacement of part of the social functions of the state with the activities of socially oriented NGOs."

It is also not excluded that it can be used as the basis for the Concept of State Policy in the field of promoting the development of the third sector.

Representatives of the regional branch of the ONF in Moscow consider it necessary to establish a transparent procedure for the provision of premises for socially oriented non-profit organizations.

Cultural and leisure clubs and sports clubs at the place of residence become paid. Citizens' appeals on this issue are regularly received by regional office ONF in Moscow. The residents' need for the work of such organizations was largely satisfied by the capital's socially oriented non-profit organizations working in this area. Recently, negative trends began to appear, including the closure of clubs at the place of residence, the commercialization of their activities, and the sale of club premises. The decisions taken by the administrations and prefectures in the conduct of contests for the conduct of social and educational work are not transparent. Checks are carried out by incompetent specialists who do not allow professionals in the field of social and educational work to public control. In addition, experts from the Popular Front noted that the authorities are not always ready to build partnerships with club NGOs. Meanwhile, the President of the Russian Federation, the leader of the ONF, Vladimir Putin, in his message to the Federal Assembly, urged officials to provide all possible assistance to the work of socially oriented NGOs.

However, the most acute problem today is the provision of premises for non-profit organizations to carry out their activities, according to the ONF.

“Today, the premises for the organization of leisure, social and educational, physical culture and health, sports work with the population at the place of residence are assigned to the boards. We proposed to transfer them to the non-residential fund of Moscow, so that the department of property of the city of Moscow would play these premises during the contests of programs for the conduct of social and educational work. In this case, the subjectivity of the decisions made in relation to NPOs is maximally reduced. Now at the level of administrations in accordance with federal law No. 44 "O contract system in the field of procurement of goods, works, services to meet state and municipal needs ", many competitions are held for the provision of services that can be provided by non-profit organizations. But NGOs themselves, as a rule, do not participate in this, ”said Sergei Golubev, an expert at the regional headquarters of the ONF in Moscow, general director of the Agency for Social Investment and Innovation.

Agreements for the implementation of programs for the organization of social and educational, leisure, and sports work are concluded based on the results of a competition, which is held on the basis of the order of the Department of Territorial Executive Bodies of Moscow dated January 29, 2015 No. the right to conclude contracts for implementation on a gratuitous basis social programs(projects) on the organization of leisure, social and educational, physical culture, health and sports work with the population at the place of residence in non-residential premises owned by the city of Moscow. "

For the term of the agreement, the NPO receives non-residential premises under the jurisdiction of the district government, without rent and utility payments, and operating costs are compensated by the city budget. In turn, the non-profit organization independently pays wages club employees, opens circles and sections, purchases the necessary furniture, equipment, materials and benefits, and also conducts cultural, social and recreational activities.

However, on October 31, 2016, clause 3.1.2 of the order was changed and is now set out in the following version: "To reimburse the customer for the cost of maintaining the premises and payment of utilities." Thus, since the introduction of amendments to the order, socially oriented NPOs have to pay utility bills and electricity in full, which amounts to about 80 million rubles. in year. Of course, if for the city budget this amount is rather insignificant, then for NGOs it is very significant. By this decision, the department actually refuses socially oriented NGOs from part of the subsidies, and this will entail a revision of the programs of the clubs' activities and will lead to an increase in the share of paid services.

“After amending the order, many non-profit organizations in the capital, which occupy large premises, were forced to curtail their activities because they could not pay utility bills. The resources of the NGOs themselves are often enough only for their maintenance - the purchase of equipment, the remuneration of employees, the organization of events, ”said Golubev.

As a result, work with socially unprotected segments of the population may be stopped, and children from large and low-income families, instead of going to clubs, will be left to their own devices, which can lead to a negative social effect.

ONF experts propose to create an open register of city-owned premises, occupied by non-profit organizations and put up on a competitive basis, as well as place it on information portal socially oriented NGOs.

“There should be a clear and transparent schedule of competitions for each district, held in order to provide premises to socially oriented NGOs for organizing leisure, social and educational, physical culture and health, sports work with the population at the place of residence, indicating the addresses of these premises. Plus, for each room there should be information about which non-profit organization occupies it and what services it provides to the population. This should also be written in the register so that everyone understands what is happening there, ”Golubev added.

It is also necessary to amend the order of the Department of Territorial Executive Bodies No. 6 to determine uniform criteria for applicants, taking into account their social significance for the residents of the area, the ONF expert believes. He proposes to make mandatory participation in the tender commission of public organizations that coordinate the activities and support of NPOs, and reimbursement of the customer for maintenance costs, payment for utilities and maintenance services should be assigned to the contractor only for exceeding the standards for maintenance of non-residential premises.

“A representative of the council of municipal deputies must be included in the competition commission. It is the council, in fact, that approves the decision of the competition commission and may disagree with it. It is also necessary to include in the competition commission a representative of the council who applies for the provision of this or that premises of the NPO, and members public chamber Moscow. The competition commission should not be at the level of the council, but at the level of the city, in order to minimize subjectivity in decision-making, "Golubev concluded.

The Department of Labor and Social Welfare provides 50 premises for nonprofit organizations. The premises will be distributed on a competitive basis. Non-profit organizations will be able to occupy new premises in December 2019 and throughout 2020.

Representatives of the department and the non-profit sector discussed in the capital's center “My Career” which organizations will be able to apply for free offices and what spaces are needed by NGOs today.

“We want to create an environment that will help us and you be more useful to people in need of help,” says Alexandra Alexandrova, First Deputy Head of the Department of Labor and Social Protection of the Population of the City of Moscow. - We have 50 vacant premises belonging to the department. And we decided to give them to NGOs, because all the same we are all engaged in a common cause - social assistance to the residents of the capital. Non-profit organizations are our partners. Therefore, we would like to transfer the empty spaces on mutually beneficial terms. "

According to Alexandrova, each room needs renovation. By the end of 2019, it is planned to commission 20 objects. To make it clear by the end of the renovation who will occupy this or that office, the authorities want to hold a competition in advance among non-profit organizations.

Objects ranging from 55 to 362 square meters are located in nine Moscow districts. Each office will have security and fire alarms, internet access, air conditioning and office furniture. Organizations will be able to design the space of their own free will.

“One of the most important needs for NGOs is offices,” emphasizes Elena Topoleva, director of ASI. “It’s great that the authorities are now consulting with the non-profit sector, suggesting that they think and discuss the arrangement and equipment of these premises themselves, which NGOs and under what conditions will provide space”.

Competitive selection

The terms of the competition are still under development. When the acceptance of applications will begin, it is also still unknown. But it is obvious that already proven organizations that have been operating for more than three years, financially stable and with transparent reporting will be able to apply for the premises.

Elena Alshanskaya, the president charitable foundation“Volunteers to help orphans,” believes that premises should be given for the activities of organizations, and not for a project.

Photo: Elena Almazova

“It is important to create space for the needs of NGOs and those for whom a particular organization works,” says Alshanskaya. - The city is also interested in increasing the number of provided social services, increasing the volume of assistance to the population. Therefore, it is better not to focus on offices, but to provide premises for working with people. "

However, on the question of whether strictly one organization should be given one room or it is still possible to divide the space between several applicants, the opinions of the participants in the discussion were divided. For example, centers working with children are ready to team up with volunteers and youth organizations.

“We need to enable organizations to submit a comprehensive application. If they have agreed on specific general activities and understand how they will use these premises, then, in my opinion, this is a big plus. Thus, the premises will definitely not be idle, ”I am sure Yuri Belanovsky, head of the Danilovtsy volunteer movement.

Organizations providing psychological assistance to the population or rehabilitation services would like to receive a separate room.

“One room - one organization,” says Leonid Tarasov, Director of the Center for Sociocultural Animation "Spiritualization". - It is convenient from the point of view of doing business. Also, its own atmosphere should be created, especially if there are beneficiaries with disabilities. In this case, the space is also adjusted to the characteristics of people. " The participants in the discussion noted that all premises provided by NGOs should be equipped with ramps for the access of people with disabilities.

“The contract should be concluded for three years with the possibility of prolongation based on the results of the assessment of the organization's work. The premises should not be idle. The type of activity that was indicated in the application must correspond to reality. If it does not coincide, then the contract with such an organization may be terminated, ”believes Elena Alshanskaya.

The expert also believes that under commercial activities you cannot give premises free of charge. Exceptions can be made for social service provider organizations.

Discussing who will pay for the cleaning of the premises, security and maintenance (city or NGO), the meeting participants came to the conclusion that this should be detailed in the terms of the contract.

At the end of the discussion, Yuri Belanovsky suggested that the Moscow authorities help create outdoor signs for organizations so that people know where to turn for help.