Premises for a public organization. How can NPOs save money on renting premises? Premises from the state for NPOs

31.01.2017

At the state level, property support for NPOs in the form of providing them with non-residential premises has long existed in the form of federal laws and government regulations

For example: (Article 31.1 of the Federal Law No. 7 “On Non-Profit Organizations”, Government Decree of the Russian Federation No. 1478 “On property support for socially 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:

Transfer of buildings and premises for free use to non-profit organizations;
Transfer of buildings and premises for short-term (up to one year) or long-term lease at preferential rental rates;
Providing NPOs free of charge or on preferential terms with premises for holding individual events;
Providing non-profit organizations with opportunities to work on the basis of state and municipal institutions of the relevant profile;
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 temporary use by non-profit organizations, real estate of some other categories can also be used - in the areas of activity of the relevant NPOs, for example, cultural heritage objects (historical and cultural monuments), sports facilities.

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

At the regional and especially local levels, the issues of providing premises for temporary use to NPOs on preferential terms are practically not resolved; there is no detailed description of administrative procedures or requirements for the procedure for their implementation.

But SO NPOs can still try to get premises for their activities on preferential terms.

You need to find a list of state and municipal property, which, according to paragraph 7, Article 31.1 of the same Federal Law No. 7 “On Non-Profit Organizations”, must be published in the media and located on the official websites of the federal executive authorities and executive authorities that approved them subjects of the Russian Federation or local administrations.

This list or register contains information about buildings and premises (usually a list of them indicating the address, area and other information) that are offered for rent. But keep in mind that this list or register is general for everyone, and there is no reference there to the fact that these premises are provided specifically by NPOs. For example, the Moscow list can be found

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. You can also attach a request for preference to them. If he is not satisfied, you still have nothing to lose. But in case of a positive decision, the NPO will receive serious additional support, for example, preferential rent for the use of a building or premises.

Officials may state that the premises you have chosen can be transferred to an NPO only after a competition or auction, citing Article 17.1 of Federal Law No. 135-FZ “On the Protection of Competition”. But a competition is not held if we are talking about a socially oriented NPO. In the same article, at the end of paragraph 1 it is said: “except for the provision of specified rights to such property,” and then such exceptions are listed, and subparagraph 4 includes socially oriented NPOs as such exceptions. Accordingly, the conclusion of agreements providing for the transfer of rights 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 premises, can only be used for its intended purpose. It is prohibited to sell it, assign the rights to use it, pledge the rights to use it, and enter the rights to use such property into the authorized capital of any other business entities. Otherwise, the authorities that issued the premises to you have the right to apply to the arbitration court with a demand to terminate the rights of ownership and/or use of the property.

NPOs or non-profit organizations - this is how society usually calls this type of activity. It’s difficult to call an NPO a direct business, but it’s definitely possible to make money from this background. Generally speaking, the business itself rests on the enthusiasm of intermediaries, investors and the very group of people who created such an organization.

The very essence of creating an NPO lies in the ability to defend one’s interests from a legal entity, enlisting the support of a specific organization to achieve a goal. Additionally, non-profit organizations are created in order to attract the attention of a “third party”. A striking example of this is Ford, as one of the forms of non-profit organizations. For its existence, money from a third party is taken. But it is not always possible to work exclusively on a voluntary basis.

Where does the money come from and how to make a profit?

The form became clear. Now we just need to figure out where the income from a non-profit organization can come from. Let us again give vivid examples - a church, a religious organization, an institution, a partnership, a party, and so on.

In fact, there are a lot of forms of NPOs, they are prescribed in legislation and every penny of profit must go to the benefit of the organization itself. But, all income is tax-free. If a grandmother goes to church and pays part of her pension for the construction of the temple itself and for assistance and maintenance, then the state has no right to take taxes from this part of the income.

You can also give an example of how a fund created for the benefit of a ban on the demolition of a historically important building, with the help of donations and outside support, achieves its goal, but at the same time earns about $45 thousand. That's it, no taxes, just donations.

Such an industry can evoke the perception of a gold mine. This is partly true. Speaking from a legal entity, NPOs require constant funding and there are several forms permitted by the state:

1. Donations and contributions on a voluntary basis;
2. Entrepreneurial activity;
3. Receipt from the founders of the organization;
4. Income from equity participants in the organization.
Also, assistance for NPOs can be in the form of waiving fees for the operation of premises or the provision of property for use.

Read more about finances.

Established non-profit organizations can use their funds only with the general consent of the association. At the same time, an income estimate can be created and even have an independent balance sheet.

An estimate can reflect an organization's financial plan. Such a plan is divided into quarters and even for the whole year. This is where the inflow and outflow of funds, as well as their movement, are recorded. In this case, the funds received must correspond to the target expenses. At the same time, such a principle of distribution of funds does not oblige you to spend all income in the first year of existence, but can stretch out over several years.

In any case, investing money in a specific goal will allow you to get a good profit in the future for all participants of the NPO. But even for this type of activity you need a so-called business plan to create.

Documentary part.

For creatingNPO The following package of documents is required:

1. First of all, an application is created from a legal entity. The review period is 3 months;
2. Payment of state duty - from 50 to 200 $ depending on the chosen type of non-profit organization;
3. Protocol of the founding decision of the NPO;
4. Charter, constituent documentation;
5. Details of the non-profit organization;
6. Documents for ownership of premises and equipment (lease agreement, purchase receipts).
The paperwork step can be expensive and costs owners about $250.

Room.

Creating a non-profit organization requires renting premises. To do this, they often rent an apartment, an office in a business center, or a separate room. The building itself must have all communications for the convenience of the employees themselves. These are generally accepted communications: electricity, gas, water, heating.

For work, for example, a fund of 40 square meters is enough. And if the purpose of the organization is to receive charity for refugees or poor families, then the area should be many times larger. Because a large number of visitors can come there every day. The interior of the room can be modest, classic, without excess. If you have to pay rent, it will cost about $150-300.

Equipment.

The room must be suitable for work. To do this you need to buy the following equipment:

1. Computers - about $700;
2. Phones - $200;
3. MFP or scanner, printer, copier - $400;
4. Boards - $80;
5. Equipment for presentations - $130.
You also need office furniture: tables, chairs, sofas, cabinets, shelves, possibly a safe, office chairs, interior items. As mentioned above, furniture can be purchased or donated to NPOs. But, nevertheless, it is worth providing $2 thousand for this aspect.

Workers.

Even NPOs require hiring staff. Typically, the roles are played by office workers or administrators, marketers, and accountants. The entire staff can number 5 people, or it can reach up to a hundred, especially if your fund is really large, then you need enough workers.

Some people may work on a voluntary basis, but more than half will be registered for work and have a certain amount of wages. The minimum you need to count on is $1.5 thousand.

If we again turn to the fund, then the maximum number of people should know about it. The fact that you are collecting funds should be announced on TV and radio with details, indicated in magazines and newspapers, and described on boards in your city. Volunteers also usually help with this. They are ready to volunteer and ask those around them to address your problem. In addition, campaigning, meetings, meetings may be held as a form of attraction to your non-profit organization. You should prepare at least $300 for advertising.

List of costs.

CreationNPO forces you to invest in four main areas:

1. Registration of documents - $250;
2. Premises - $150-300;
3. Equipment - $2 thousand;
4. Staff - $1.5 thousand;
5. Advertising - 300.

Opening an NPO entails an investment of at least $4 thousand. The calculation was carried out using the example of organizing a fund.

What about profit?

Returning again to creating a fund, the profit can be really big. It can represent thousands of dollars per month that can go toward the construction or renovation of the chosen property. For example, on average one fund receives about $5-8 thousand per month. But investors can be both individuals and legal entities, regardless of activity and status.

Development.

Even this industry can develop. You can create a large foundation with many branches throughout the country, the main thing is that the goal or problem created is truly relevant. Also, turning to the Western side of the world, in Europe and the USA for several years now NPOs have been working and developing, which, according to the law, have the opportunity to give only 35% of their own income to the needs of the organization itself, and the rest can safely be called income. Perhaps soon in our country they will pay more attention to this aspect and offer a similar opportunity.

Read also:

Yes, maybe for a commercial organization - a tenant, such a lease agreement does not carry any risks.

However, a non-profit organization (NPO) has the right to carry out only such business activities that correspond to the goals for which it was created (the goals specified in the charter (clause 2 of article 10, clause 2 of article 24 of the Law of January 12, 1996 No. 7-FZ). Such activities include the profit-generating production of goods and services that meet the goals of creating a non-profit organization, as well as the acquisition and sale of securities, property and non-property rights, participation in business companies and participation in limited partnerships as an investor.

Thus, an NPO is limited in the choice of types of commercial activities, unlike commercial organizations, which have the right to engage in any activity not prohibited by law; it is enough just to make changes to the Unified State Register of Legal Entities and the charter (if necessary), and obtain a license. However, there is no direct prohibition or restrictions on the lease by a non-profit organization of temporarily unused space. Therefore, if the transfer of property for rent is not prohibited by the charter and is compatible with the target activities of the organization, the NPO has the right to enter into a lease agreement. If a prohibition is established in the charter, there is a risk that such an agreement will be declared invalid (in court, at the request of interested parties).

Moreover, the rules for concluding such an agreement are the same for all business entities: the lease agreement must be concluded in writing, a long-term lease agreement - that is, concluded for a period of 1 year - is subject to mandatory state registration (clause 2 of Article 651 of the Civil Code of the Russian Federation) .

Moreover, he is considered a prisoner since this registration (clause 2 of article 651 of the Civil Code of the Russian Federation, clause 3 of article 433 of the Civil Code of the Russian Federation). If such an agreement is not registered, then for all third parties it is is considered non-concluded and does not give rise to legal consequences for third parties who were not parties to the agreement.

Registration of the lease agreement is carried out by the territorial bodies of Rosreestr in accordance with the order of the Ministry of Economic Development of Russia dated December 23, 2013 No. 765 “On approval of the rules for maintaining the Unified State Register of rights to real estate and transactions with it, the composition of the registration number, the procedure for assigning during state registration of rights to real estate and transactions with it, objects of real estate with conditional numbers that have not been assigned a cadastral number in accordance with the procedure established by the legislation of the Russian Federation, forms of a certificate of state registration of rights and a special registration inscription on documents, requirements for filling out a certificate of state registration of rights and a special registration inscription, as well as requirements for the format of a special registration note in electronic form.”

Any of the parties to the agreement may apply for state registration of a real estate lease agreement (paragraph 2, paragraph 1, article 26 of the Federal Law of July 21, 1997 No. 122-FZ “On state registration of rights to real estate and transactions with it” ; hereinafter referred to as the Law on State Registration).

The general list of documents submitted for registration of a lease agreement is specified in paragraph 8 of the Methodological Recommendations on the procedure for state registration of rights to real estate and transactions with it, approved by Order of the Ministry of Justice of Russia dated July 1, 2002 No. 184. In particular, it includes the organization’s charter, documents confirming the powers of the persons who signed the agreement, a certificate of state registration of a legal entity, etc.

The state fee for registering a lease agreement is charged in the amount of 2 thousand rubles. from individuals and 22 thousand rubles. from organizations ().

State registration, as a general rule, is carried out within a month from the date of receipt of the application and documents required for state registration (clause 3 of Article 13 of the Law on State Registration).

Registration of the agreement

If an organization leases real estate, then such an agreement, concluded for a period of one year or more, is subject to mandatory state registration (clause 2 of Article 609 and clause 2 of Article 651 of the Civil Code of the Russian Federation, clause 3 of the information letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated January 11, 2002 No. 66). Moreover, the agreement is considered concluded from the moment of such registration (clause 2 of Article 651 of the Civil Code of the Russian Federation).

The chief accountant advises: in order to avoid registering a lease agreement, enter into an agreement for a period of less than a year (clause 2 of article 609, clause 2 of article 651 of the Civil Code of the Russian Federation). At the end of this period, continue to fulfill the terms of the agreement (if there are no objections from the landlord or tenant). Then the agreement will be extended for an indefinite period (clause 2 of Article 610 of the Civil Code of the Russian Federation).

Situation: Is it necessary to register a lease agreement for non-residential premises in the building with the Rosreestr branch? The contract is concluded for a year or more

Yes need.

Despite the fact that non-residential premises in buildings do not belong to buildings or structures, they are inextricably linked with them. Therefore, these objects are also real estate. The Civil Code of the Russian Federation does not have special rules for registering lease agreements for non-residential premises in buildings. Therefore, the general rules apply to them. Therefore, if the rental period for non-residential premises in a building exceeds or is equal to a year, then it must be registered (clause 2 of Article 651 of the Civil Code of the Russian Federation).

The need for state registration of lease agreements for non-residential premises is confirmed by the information letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated June 1, 2000 No. 53.

Situation: Is it necessary to register a lease agreement with Rosreestr if it was concluded for a period of less than a year and then extended for an indefinite period

No no need.

The procedure for state registration of lease agreements is prescribed in Law No. 122-FZ of July 21, 1997. Any of the parties (both the lessor and the tenant) has the right to apply for registration of the agreement to the territorial office of Rosreestr (at the location of the property). The form of application for registration of rights to real estate is not established by law. Therefore, the territorial branches of Rosreestr develop such forms independently (for example, in Moscow the following form is in effect). If a land plot is leased, the applicant must additionally attach a cadastral plan of the site. If the subject of the lease agreement is buildings, structures (parts thereof), provide an additional floor plan of the building. It should highlight those premises that are transferred to the tenant and indicate their area.

This procedure follows from the provisions, paragraph 4 of Article 2 and Article 9 of the Law of July 21, 1997 No. 122-FZ and paragraph 5.1.1 of the Regulations approved by Decree of the Government of the Russian Federation of June 1, 2009 No. 457.

At the same time, if the right to real estate was previously registered with the lessor, the presentation of a cadastral passport for the leased object is not necessary. The parties may submit another document containing a graphic and (or) verbal description of the property being leased (for example, a graphic plan of the leased property certified by the parties). In such cases, refusal to register the lease agreement is not allowed (clause 9 of the resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated November 17, 2011 No. 73).

For state registration of a lease agreement, you must pay a state fee. Its amount is 1,000 rubles for citizens, 15,000 rubles for organizations. (Subclause 22, Clause 1, Article 333.33 of the Tax Code of the Russian Federation).

Neither civil nor tax legislation contains any rules regarding who must pay the state fee for state registration of a real estate lease agreement (tenant or lessor). Therefore, this issue must be discussed in advance - at the time of concluding the lease agreement (for example, by including a condition on payment of state duty in the content of the agreement itself) ().

The right to lease property belongs to its owner. However, lessors can also be persons to whom the right to lease property is granted by law or by its owner. For example, state or municipal unitary enterprises that own state property with the right of economic management (). This is provided for in the Civil Code of the Russian Federation.

Law of January 12, 1996 No. 7-FZ “On Non-Profit Organizations”

“Article 2. Non-profit organization

1. A non-profit organization is an organization that does not have profit as the main purpose of its activities and does not distribute the profits received among participants.

2. Non-profit organizations 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, satisfy the spiritual and other non-material needs of citizens, protect the rights and legitimate interests of citizens and organizations, resolving disputes and conflicts, providing legal assistance, as well as for other purposes aimed at achieving public benefits.

2.1. Socially oriented non-profit organizations are non-profit organizations created in the forms provided for by this Federal Law (with the exception of state corporations, state companies, public associations that are political parties) and carrying out activities aimed at solving social problems, developing civil society in the Russian Federation, as well as types of activities provided for in Article 31.1 of this Federal Law.

3. Non-profit organizations can be created in the form of public or religious organizations (associations), communities of indigenous peoples of the Russian Federation, Cossack societies, non-profit partnerships, institutions, autonomous non-profit organizations, social, charitable and other funds, associations and unions, as well as in others forms provided for by federal laws.

Article 3. Legal status of a non-profit organization

1. A non-profit organization is considered created as a legal entity from the moment of its state registration in the manner prescribed by law, has separate property in its ownership or operational management, is liable (except for cases established by law) for its obligations with this property, can acquire and exercise property and non-property rights, bear responsibilities, be a plaintiff and defendant in court.

A non-profit organization must have an independent balance sheet and (or) budget.

2. A non-profit organization is created without limiting the period of activity, unless otherwise established by the constituent documents of the non-profit organization.

3. A non-profit organization has the right, in accordance with the established procedure, to open bank accounts on the territory of the Russian Federation and outside its territory, with the exception of cases established by federal law.

Article 14. Constituent documents of a non-profit organization

1. The constituent documents of non-profit organizations are:

charter approved by the founders (participants, property owner) for a public organization (association), foundation, non-profit partnership, autonomous non-profit organization, private or budgetary institution;

the charter or, in cases established by law, regulatory legal acts of the President of the Russian Federation or the Government of the Russian Federation, regulations approved by the relevant body exercising the functions and powers of the founder for a government institution;

the constituent agreement concluded by their members and the charter approved by them for the association or union;

The founders (participants) of non-profit partnerships, as well as autonomous non-profit organizations, have the right to conclude a constituent agreement.

In cases provided for by law, a non-profit organization may act on the basis of the general regulations on organizations of this type and type.

2. The requirements of the constituent documents of a non-profit organization are mandatory for fulfillment by the non-profit organization itself and its founders (participants).

3. The constituent documents of a non-profit organization must define the name of the non-profit organization, containing an indication of the nature of its activities and organizational and legal form, the location of the non-profit organization, the procedure for managing activities, the subject and goals of the activity, information about branches and representative offices, the rights and obligations of members, conditions and procedure for admission to membership of a non-profit organization and withdrawal from it (if the non-profit organization has membership), sources of formation of the property of the non-profit organization, the procedure for making changes to the constituent documents of the non-profit organization, the procedure for using property in the event of liquidation of the non-profit organization and other provisions, provided for by this Federal Law and other federal laws.*

In the constituent agreement, the founders undertake to create a non-profit organization, determine the procedure for joint activities to create a non-profit organization, the conditions for transferring their property to it and participation in its activities, the conditions and procedure for the withdrawal of founders (participants) from its membership.

Article 24. Types of activities of a non-profit organization

1. A non-profit organization may carry out one type of activity or several types of activities that are not prohibited by the legislation of the Russian Federation and correspond to the goals of the activities of the non-profit organization, which are provided for by its constituent documents.

The main activities of budgetary and state institutions are recognized as activities directly aimed at achieving the goals for which they were created. An exhaustive list of activities that budgetary and government institutions can carry out in accordance with the purposes of their creation is determined by the constituent documents of the institutions.

The legislation of the Russian Federation may establish restrictions on the types of activities that non-profit organizations of certain types have the right to engage in, and in the case of institutions, including certain types.

Certain types of activities can be carried out by non-profit organizations only on the basis of special permits (licenses). The list of these types of activities is determined by law.

Materials published by a non-profit organization performing the functions of a foreign agent and (or) distributed by it, including through the media and (or) using the Internet information and telecommunications network, must be accompanied by an indication that these materials were published and (or) distributed by a non-profit organization performing the functions of a foreign agent.

2. A non-profit organization may carry out entrepreneurial and other income-generating activities only insofar as this serves to achieve the goals for which it was created and corresponds to the specified goals, provided that such activities are indicated in its constituent documents. Such activities include the profit-generating production of goods and services that meet the goals of creating a non-profit organization, as well as the acquisition and sale of securities, property and non-property rights, participation in business companies and participation in limited partnerships as an investor.

The legislation of the Russian Federation may establish restrictions on the entrepreneurial and other income-generating activities of certain types of non-profit organizations, and in terms of institutions, including certain types.”

At the state level, property support for NPOs in the form of providing them with non-residential premises has long existed in the form of federal laws and government regulations (Article 31.1 of the Federal Law No. 7 “On Non-Profit Organizations”, Government Decree of the Russian Federation No. 1478 “On Property Support for Socially 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:

Transfer of buildings and premises for free use to non-profit organizations;
Transfer of buildings and premises for short-term (up to one year) or long-term lease at preferential rental rates;
Providing NPOs free of charge or on preferential terms with premises for holding individual events;
Providing non-profit organizations with opportunities to work on the basis of state and municipal institutions of the relevant profile;
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.

But try

get premises SO NPOs can still operate on preferential terms for their activities.

You need find list state and municipal property, which, in accordance with paragraph 7, Article 31.1 of the same Federal Law No. 7 “On Non-Profit Organizations”, must be published in the media and located on the official websites of the federal executive authorities, executive authorities of the constituent entities of the Russian Federation or local administrations.

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. You can add to them request on granting preference. If he is not satisfied, you still have nothing to lose. But in case of a positive decision, the NPO will receive serious additional support, for example, preferential rent for the use of a building or premises.

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The activities of non-profit organizations (hereinafter referred to as NPOs) do not involve making a profit as their main goal. The social orientation of NPOs is supported by the state in the form of certain tax benefits. Let us outline 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 benefits depending on the form of ownership, citizenship of individuals or place of origin of capital.

In accordance with clause 3 of Article 31.1 of the Federal Law of January 12, 1996 No. 7-FZ “On Non-Profit Organizations”, support for socially oriented non-profit organizations is provided, inter alia, in the form of providing such organizations with benefits for paying taxes and fees in accordance with legislation of the Russian Federation on taxes and fees.

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

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

NPO REGISTRATION

In addition, Article 149 of the Tax Code of the Russian Federation establishes a list of transactions exempt from taxation by value added tax, which includes transactions for the sale of goods (work, services) carried out by non-profit organizations within the framework of charitable, cultural, educational, scientific activities, as well as sphere of citizens' health, 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 benefits and grounds for their use (Letter of the Ministry of Finance of the Russian Federation dated January 13, 2017 No. 03-01 -15/1026).

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

AUDIT OF NON-PROFIT ORGANIZATIONS

Tax benefits regarding VAT

Tax benefits are available 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, the following are exempt from VAT:

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

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

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 main type of activity in accordance with the goals for which such an organization was created. In accordance with Part 7 of Article 66 of Law No. 273-FZ, in an educational organization implementing educational programs of primary general, basic general and secondary general education, conditions may 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, supervision and care of children is understood as a set of measures to organize nutrition and household services for children, ensure their compliance with personal hygiene and daily routine (clause 34 of Article 2 of Law No. 273-FZ).

REGISTRATION OF CHANGES IN THE NPO 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 establishes that in the Russian Federation the following types of educational organizations are established that implement basic educational programs:

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

An autonomous non-profit organization (private school of primary education) is a general education organization, therefore, the benefit established by paragraph 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 dated July 6, 2017 No. 03-07-14/ 42787).

services provided by NPOs for the implementation of general educational and (or) professional educational programs (basic and (or) additional), professional training programs 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 licenses, with the exception of consulting services, as well as services for leasing premises (clause 14, clause 2, article 149 of the Tax Code of the Russian Federation, Letter of the Federal Tax Service of the Russian Federation dated August 25, 2015 No. GD-3-3/3230@);
social services for minors; services for support and social services for elderly citizens, disabled people, street children and other citizens who are recognized as in need of social services and who are provided with social services in social service organizations;
operations for the sale of goods (except for excisable goods, 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 by public organizations of disabled people, among whose members disabled people (legal representatives) make up at least 80 percent ( paragraph 2, paragraph 3, article 149 of the Tax Code of the Russian Federation);
operations for the sale of utilities and work (services) for the maintenance and repair of common property in an apartment building (clause 29 and clause 30, clause 3, article 149 of the Tax Code of the Russian Federation).

At the same time, targeted funds received by NPOs (for example, entrance 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 (clause 1, clause 1, article 146 of the Tax Code of the Russian Federation) .

What documents are needed to confirm the benefit regarding 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, Federal Tax Service of the Russian Federation for Moscow dated March 5, 2009 No. 16-15/049593.1):

agreement for the gratuitous transfer of goods (performance of work, provision of services) within the framework of charity;
accounting registers confirming that charitable assistance has been registered;
acts or other documents indicating the intended use of charitable property (results of work or services).

WHAT DOCUMENTS ARE REQUIRED FOR ANO REGISTRATION?

TAX BENEFITS FOR LEGAL AND INDIVIDUALS MAKING CHARITABLE DONATIONS

Tax benefits regarding income tax

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

NPOs are subject to income tax only on profits (the difference between income received and expenses incurred) received in connection with business activities.

Income that is not taken into account when determining the tax base for income tax is given in Article 251 of the Tax Code of the Russian Federation. Their 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, 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 March 23, 2015, No. 03-03-06/4/15749).

When determining the tax base for income tax, targeted revenues are not taken into account (clause 2 of Article 251 of the Tax Code of the Russian Federation). Targeted revenues for the maintenance of non-profit organizations and the conduct of their statutory activities include, in particular, donations recognized as such in accordance with the Civil Code of the Russian Federation (clause 1, clause 2, Article 251 of the Tax Code of the Russian Federation), funds and other property, property rights that have been received to carry out charitable activities (clause 4, clause 2, 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 for corporate income tax (Appendix No. 2 to the Order of the Federal Tax Service of the Russian Federation dated November 26, 2014 No. ММВ-7-3/600@) when receiving donations recognized as such by organizations when drawing up a declaration For the tax period, sheet 07 is filled out.

One of the conditions for recognition for the purposes of Ch. 25 of the Tax Code of the Russian Federation of received funds and (or) other property, targeted receipts mean that these receipts were made for the maintenance of non-profit organizations and the conduct of their statutory non-profit activities free of charge.

Property received as part of targeted revenues and used not for its intended purpose is taken into account when determining the tax base for corporate income 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 dated April 11, 2016 No. 03-03-6/3/20413).

Donations received for the maintenance of NPOs and the conduct of their statutory activities and used for purposes other than their intended purpose (in particular, in paid activities) are included in non-operating income and are subject to income tax in the generally established manner (Clause 14, Part 2, Article 250 of the Tax Code RF, Letter of the Ministry of Finance of the Russian Federation dated November 13, 2015 No. 03-03-06/4/65618).

The established right of NPOs not to take into account for profit tax purposes income received in the form of a donation that is used for their intended purpose is an income tax benefit. Therefore, 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 have the right to apply a 0 income tax rate. Thus, medical and educational institutions can apply a rate of 0 income tax rate for the types of medical and educational activities included in the List approved by Decree of the Government of the Russian Federation of November 10, 2011 No. 917. To do 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 applying the 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 organization’s income for the tax period from educational and (or) medical activities, as well as from scientific research and (or) development, taken into account when determining the tax base, amounts to at least 90 percent of its income;

When calculating for a 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) development work are taken into account. developments (Letter of the Ministry of Finance of the Russian Federation dated September 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 arbitration disputes on this topic are related to the correct determination of 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 continuously employs at least 15 employees during the tax period;

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

The organization does not carry out transactions with bills of exchange and financial instruments of futures transactions during the tax period.

A tax rate of 0 percent applies 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 NPOs

ACCOUNTING SERVICES FOR NON-PROFIT ORGANIZATIONS (NPOs)

Benefits for other taxes

The list of tax benefits for property tax for some non-profit organizations 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 property tax for 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 institutions of the city of Moscow and intra-city municipalities in Moscow are exempt from paying property tax (Article 4 of the Moscow Law of November 5, 2003 No. 64 “On Property Tax”).

When establishing land tax, regulatory legal acts of representative bodies of municipalities (laws of federal cities of Moscow, St. Petersburg and Sevastopol) may establish tax benefits, grounds and procedure for their application, including establishing the amount of land tax-free amount for certain categories of taxpayers (clause 2 Article 387 of the Tax Code of the Russian Federation).

Thus, clause 12, clause 1, article 3.1 of the Moscow Law of November 24, 2004 No. 74 “On Land Tax” establishes that non-state non-profit organizations are exempt from paying 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 land tax (letter of the Ministry of Finance of the Russian Federation dated August 19, 2015 No. 03-05-06-02/47904).

Subjects of the Russian Federation can establish benefits in terms of payment of transport tax. Thus, Article 7 of the Law of the Moscow Region dated 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 vehicles. Public organizations of disabled people are understood as organizations registered in accordance with federal legislation as public organizations of disabled people, in which the number of disabled people is at least 90% of the total number of members. At the same time, tax benefits are not provided to public organizations of disabled people if they carry out the following types of business activities: acquisition and sale of securities, property and non-property rights.

REGISTRATION OF AN AUTONOMOUS NON-PROFIT ORGANIZATION (ANO)

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

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

rosco.su

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

Non-targeted income must be taken into account among “other”; these are two types of income:

sales - income from performing work, providing services (for example, selling company brochures, selling educational literature, organizing seminars, trainings, etc.);
non-operating - those whose source does not have a 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.

Non-targeted income of NPOs (both groups of income), according to the Tax Code of the Russian Federation, constitutes the income tax base.

Features of taxation of non-profit organizations

Zavyalov Kirill, Melnikova Elena, experts from the Legal Consulting Service GARANT According to clause 1 of Art. 2 of Federal Law No. 7-FZ of January 12, 1996 “On Non-Profit Organizations” (hereinafter referred to as Law No. 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 profits received among participants. Non-profit organizations 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, satisfy the spiritual and other non-material needs of citizens, protect the rights, legitimate interests of citizens and organizations, resolve disputes and conflicts , providing legal assistance, as well as for other purposes aimed at achieving public benefits (clause 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 profit and public contributions;
autonomous - finance themselves.

IMPORTANT! The procedure and amount of taxes for non-profit organizations are directly related to whether the NPO conducts business activities. 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 benefits for non-profit organizations

For example, it includes the following activities:

looking after the elderly in nursing homes;
work in social protection centers;
activities with children in free clubs;
medical services of private physicians;
sale of goods made by disabled people (or organizations where at least half of them are disabled);
charitable cultural events, etc.

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

social significance as the main goal according to Ch. 25 of the Tax Code of the Russian Federation is the main condition;
a license 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, VAT is calculated according to the same principles as for commercial organizations.

Taxes for non-profits in 2018

The Tax Code of the Russian Federation provides 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. In turn, clause 2 of Art. 289 of the Tax Code of the Russian Federation contains rules determining that non-profit organizations that do not have obligations to pay tax submit a tax return in a simplified form after the expiration of the tax period. In other words, a non-profit organization that does not have an obligation to pay income tax does not have the obligation to submit income tax returns to the tax authority based on the results of the reporting periods (letter from the Federal Tax Service Department for the city of No.

Moscow dated March 15, 2005 N 20-12/16361). Tax benefits for non-profit (public) organizations

The Tax Code of the Russian Federation is not subject to taxation (exempt from taxation) on the territory of the Russian Federation the sale of goods (with the exception of excisable goods, mineral raw materials and minerals, as well as other goods according to the list approved by the Government of the Russian Federation on the proposal of all-Russian public organizations of disabled people), works, services (for excluding 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 entirely from the contributions specified in the second paragraph. 2 p. 3 art.

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

Attention

But this payment “does not look at individuals”, but exclusively at goods, therefore it is not exempted from it on the basis of the status of an 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 a benefit for this tax, it is still required to report to regulatory authorities in a tax return.

The basis for accounting is the residual value of funds according to the data in the accounting records. The generally accepted rate of this tax is 2.2%, unless the regional authorities deem it necessary to reduce it, to which they have the right.

Local structures also have the power to expand the list of non-profit organizations recognized as beneficiaries. NPO taxes and benefits thereon

General rules for taxation of NPOs They are determined by the peculiarities of these structures, namely:

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

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

All profits received by NPOs in the course of their activities are subject to appropriate tax (Article 246 of the Tax Code of the Russian Federation).
Certain types of profit of NPOs 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 free of charge 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 last part can be reduced at the initiative of local authorities, into whose budget it is intended. Specifics of taxation of non-profit structures with VAT If a non-profit organization provides any services or sells goods, it cannot avoid paying value added tax if the activity does not qualify for exemption from it. The list of preferential activities without VAT is presented in Chapter.
21 Tax Code of the Russian Federation.
VAT), non-profit organizations pay other taxes and fees:

State duty. If NPOs turn to government agencies to carry out legal actions, they pay a fee on the same basis as other individuals or legal entities.
Certain NPOs and their types of activities may be exempt from state duty, namely:
- financed by the federal budget - logical, because the duty is sent there anyway;
- state and municipal repositories of cultural property (archives, museums, galleries, exhibition halls, libraries, etc.) - they may not pay state duty for the export of valuables;
- Non-profit organizations of disabled people – state fees in courts and notaries are abolished for them;
- special institutions for children with socially dangerous behavior - they are allowed not to pay a fee to collect parental debt;
Customs duty.

Benefits for non-profit organizations 2018 on the general tax exemption system

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

Unconditional perpetual benefits for this tax on the basis of the law are provided for a number of non-profit organizations, such as:
- organizations of a religious nature and those serving them;
- scientific government agencies;
- criminal-executive departments;
- organizations that own cultural and historical monuments.
Property tax benefits are provided to NPOs whose membership is made up of more than 50% (one type of benefit) or 80% disabled people.
Autonomous NPOs, various foundations other than public ones, as well as non-profit partnerships do not receive property tax benefits.

Land tax If NPOs have land plots in their ownership, perpetual use or inheritance, they are required to pay land tax.

prodhelp.ru

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

Benefits, taxes, infrastructure

The document, the text of which is available to TASS, lists measures that, in particular, should promote the formation of socially oriented NPOs “as an independent and full-fledged public institution.”

Among them are the “inventory” of resource centers for supporting such organizations in the constituent entities of the Russian Federation and municipalities, the development of a standard for the activities of resource centers, promoting their creation in small towns and rural areas on the basis of libraries, schools, clubs, museums, cultural centers, the creation of a support system and development at the federal, regional and municipal levels.

In addition, the project provides for providing socially oriented NPOs “carrying out income-generating activities” with access to the support infrastructure for small and medium-sized businesses on an equal basis with them, and the possibility of assigning to these NPOs a “preemptive right to access the support infrastructure.”

The authors of the draft concept indicate 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, the development of social entrepreneurship and support for start-ups, and the formation of target capital.” . And in order to fully implement the opportunities that non-profit organizations already have, they offer to provide state or municipally owned premises to socially oriented NPOs free of charge or on preferential terms (this is supposed to be prescribed as an obligation 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 “subject to the use of saved funds for the conduct of statutory activities” and the introduction of income tax benefits for legal entities, making donations to socially oriented NPOs.

NPOs in the fight for the quality mark

“Currently, public control, 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 NPOs,” the project notes.

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

Also among the proposals is the creation of mechanisms to protect participants in public control and ensuring the publicity of its results.

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

The developers of the draft Concept suggest that in the future, on the basis of socially oriented NPOs, a “platform for realizing the needs of citizens for social activity” can be created. To increase “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 awarding state and departmental awards, signs of public recognition to volunteers and public figures.

Particular attention in the draft concept is paid to the development of the volunteer movement. The authorities of the constituent entities of the Russian Federation are recommended to develop regional programs for its development and encouragement, mechanisms for “supporting the activities of volunteers in social and medical institutions, including orphanages for children with developmental disabilities, psychoneurological 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 and schoolchildren in this work.

Concept: goals, objectives, opportunities

The concept of support for socially oriented NPOs was prepared over the course of a year, including on the basis of proposals formulated at the regional forums of the NPO “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, built on the solidarity of its participants, is beginning to form,” and therefore there is a need to change 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.” “Expanding various forms of support for socially oriented NPOs from the state and business is one of the directions for strengthening the relationship between the state and civil society in our country,” the document emphasizes.

The results of the implementation of the concept, its drafters see, are an increase in citizens' trust in the activities of socially oriented NPOs, an increase in their support in society and increased participation of citizens and organizations in their activities, the development of competition in the provision of social services, and the involvement of socially active people in decision-making by state authorities and local governments. , an increase in jobs in the non-profit sector, “replacing part of the social functions of the state with the activities of socially oriented NPOs.”

It is also possible that it may form the basis of 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 providing premises for socially oriented non-profit organizations.

Cultural and leisure clubs and sports sections at the place of residence become paid. Appeals from citizens on this issue are regularly received by the regional branch of the 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 have begun to appear, including the closure of neighborhood clubs, the commercialization of their activities, and the sale of club premises. The decisions made by governments and prefectures when holding competitions for conducting social and educational work are not transparent. Inspections are carried out by incompetent specialists who do not allow professionals in the field of social and educational work to participate in public control. In addition, Popular Front experts noted that authorities are not always ready to build partnerships with club NGOs. Meanwhile, the President of the Russian Federation, leader of the ONF Vladimir Putin, in his message to the Federal Assembly, called on officials to provide all possible assistance to the work of socially oriented NGOs.

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

“Today, premises for organizing leisure, social and educational, physical education, health, and sports work with the population at the place of residence are assigned to councils. We proposed to transfer them to the non-residential fund of Moscow, so that these premises would be raffled off by the Moscow Property Department during competitions for programs for conducting social and educational work. In this case, the subjectivity of decisions made regarding NPOs is minimized. Now at the government level, in accordance with Federal Law No. 44 “On the 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 NPOs themselves, as a rule, do not participate in this,” said Sergei Golubev, an expert at the regional headquarters of the ONF in Moscow, and General Director of the Agency for Social Investment and Innovation.

Agreements for the implementation of programs for the organization of social-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 Authorities of Moscow dated January 29, 2015 No. 6 “On approval of the Standard Procedure for organizing and conducting competitions for the right to conclude free of charge agreements for the implementation of social programs (projects) for the organization of leisure, socio-educational, physical education and sports work with the population at the place of residence in non-residential premises owned by the city of Moscow.”

For the duration of the contract, the NPO receives non-residential premises managed by the district government, without rental and utility payments, and operating costs are reimbursed by the city budget. In turn, the non-profit organization independently pays wages to the club’s employees, opens clubs and sections, purchases the necessary furniture, equipment, materials and benefits, and also conducts cultural, social and health events.

However, on October 31, 2016, paragraph 3.1.2 of the order was changed and is now stated as follows: “Reimburse the customer for the costs of maintaining the premises and paying for utilities.” Thus, from the moment of amendments to the order, socially oriented NPOs are forced 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 quite insignificant, then for NPOs it is quite significant. With this decision, the department actually denies socially oriented NPOs part of the subsidy, and this will entail a revision of the clubs’ activity programs and will lead to an increase in the share of paid services.

“After changes were made to the order, many capital NGOs that occupy large premises were forced to curtail their activities because they could not pay utility bills. The resources of NPOs themselves are often only enough for their maintenance - purchasing equipment, paying workers, organizing events,” Golubev noted.

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

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

“There must be a clear and transparent schedule of competitions for each district, held in order to provide premises to socially oriented NPOs for organizing leisure, socio-educational, physical education, sports work with the population at the place of residence, indicating the addresses of these premises. Plus, for each premises there must be information about which non-profit organization occupies it and what services it provides to the population. This should also be written down 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 residents of the region, the ONF expert believes. He proposes to make it mandatory for public organizations that coordinate the activities and support of NPOs to participate in the competition commission, and reimbursement to the customer of maintenance costs, payment for utilities and operational services should be entrusted to the contractor only for exceeding the standards for the maintenance of non-residential premises.

“It is imperative to include a representative of the council of municipal deputies on the competition commission. It is the council that, in essence, approves the decision of the competition commission and may not agree with it. It is also necessary to include in the competition commission a representative of the government who petitions to provide this or that premises to the NPO, and members of the Moscow Public Chamber. The competition commission should not be at the government level, but at the city level, in order to minimize subjectivity in decision-making,” concluded Golubev.