Non-profit organizations are created for the purpose of performing public functions. These include any associations whose purpose is not to make a profit: charitable foundations, organizations for the protection the environment and animals, private companies and other associations. Official registration makes it possible to act more efficiently and open a bank account to collect donations.
First, you need to decide on the name of the NPO and outline the main goals and objectives of its creation. To open a current account, a non-profit organization must be registered at a legal address. To do this, you need to find a room and negotiate with the landlord. The next step is preparation constituent documents... Since registration is carried out in the Ministry of Justice, take the creation of the charter seriously: it can be wrapped up even because of the incorrect name. Decide on the organizational and legal form of the NPO and the composition of the participants. Spend general meeting founders. It must be recorded. It will need to approve the following:- Charter of a non-profit organization.
- The composition of the executive bodies.
- The person who will be responsible for the registration.
- Application for registration in the form N P11001. It must be filled in two copies, one of which must be certified by a notary.
- Original articles of association and other constituent documents.
- Minutes of the meeting of the founders, confirming the decision to create the NPO.
- Document proving location. This could be a lease or a title deed.
- Receipt for payment of state duty.
Registering a non-profit organization is a laborious process. Check out legislative framework and, if possible, consult a specialist in order to avoid mistakes when forming a set of documents and filling out an application.
There is a myth that opening an NPO (non-profit organization) is long and expensive. In fact, everything is much simpler and cheaper than it seems.
Preparation
1) First you need to understand that the purpose of the NPO making a profit is not. As a rule, we want to open NPOs in order to solve specific social problems or problems.
2) It is necessary to decide what problem or task do you want to decide in which direction? For example, additional education of children in the field of culture and art (problem: lack of opportunities for extracurricular activities of children and adolescents in the direction of culture and art; low cultural activity of the younger generation).
3) Then we come up with NPO form and name... What will it be: a foundation, a public association, a party or an autonomous institution? It is important to determine this from the very beginning, because each form has its own registration procedure. Then we come up with a name. Yes, so that it is unique. After all, the registration authority may refuse you if such a name is already in use. It is also important to take into account some details in the name, such as binding to the territory and the obligatory indication of the form. If your territorial coverage is a city, then you prescribe it: “City public organization“ Social activists of Surgut ”, if the region, then accordingly: Regional public organization of KhMAO-Ugra“ Social activists of Ugra ”. Etc.
4) Pay attention to the question about founders... Each form of NPO has its own registration procedure and the number of founders. For example, a private charitable foundation has the right to open one person, and a public association - three or more. Everything, again, is spelled out in the law on NGOs.
Documents required to open an NPO
5) Preparing documents... Their list is as follows:
- charter;
- protocol and decision on creation in duplicate;
- completed application in the form PN0001;
- copies of passports and TIN of the founders, when submitting, original documents from the Chairman are required (appointed responsible person);
- paid state duty (4 thousand rubles);
- a statement on the use of the Simplified taxation system with the object of "income" (this will greatly simplify Accounting and reporting to the tax).
6) How to fill out all the documents? Either download samples from the Internet and fill in the same way in accordance with your goals, or entrust this process in the hands of specialists. Services for assistance in registering NPOs cost from 25 thousand rubles and more on the market. Do not forget to register OKVEDs for the future. Consider in advance what types of activities your organization will perform and what it may be doing in the future. If you do not foresee this, then you risk going through all the bureaucratic rituals anew.
Registration of non-profit organizations
7) Where to submit documents? The Ministry of Justice is responsible for registering NPOs. If you register a regional NPO, then you need to submit it to the regional branch, and if it is an All-Russian NPO, then, accordingly, to the central office in Moscow. All addresses are in Google and Yandex.
8) Non-profit organizations are registered from two weeks to two months. Sometimes the time frame can get longer if something is wrong with your documents. You will be shown the error within a month, and then you will have to enter it and submit the documents again. It is possible to re-pay the state duty, because it is valid for 30 days. If everything is in order with your documents, then the Ministry of Justice enters you into its register and submits the documents to the tax office for registration of the NPO as a legal entity, because the NPO is a taxpayer. The tax documents are done within 5 days. On average, an NPO is formalized and registered for 2-3 months. Taking into account all the unpredictability, focus on these terms.
After registration
9) You managed to open an NGO. What to do next? When you get your documents in hand, this is just the beginning. Next, you need to get a checking account in the bank, deposit the authorized capital there within 6 months and do not forget to choose your accounting department. You can submit all reports to the online accounting department yourself.
10) Learn more about reports. Yes, they cannot be avoided. The composition of the bukh. NPO reporting includes two types of documents, each of which must be drawn up in the prescribed form, taking into account the specifics of the organization's activities. This is a balance sheet and a statement of the intended use of funds. NPOs also report to the IFTS. The list of documents depends on the chosen taxation system. In addition, the NPO submits reports to extrabudgetary funds, Rosstat and the Ministry of Justice.
With the help of the service "Third Sector: Accounting for Non-Profit Organizations" http://3sec.ru, new non-profit organizations will be able to create free mandatory zero reports for submission to these government departments. And when the organization has income and expenses, you can also keep accounting and prepare reports taking into account the movement of funds.
When registering an NPO, you must understand what a responsibility you take it upon yourself.
This is a serious job for a person who is ready to face reality, but it carries enormous opportunities for development and creation.
The article is compiled based on the source: https://vk.com/id15145054?w=wall15145054_1812
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Registration of a public organization in Russia- a set of measures aimed at opening an NGO and the subsequent conduct of legal activities. To avoid difficulties in the registration process, it is important to follow the given algorithm or involve specialists in the field of registration. In the second case, the registration costs will be higher. Consider step by step instructions how to register an NPO on your own.
What is a non-profit organization?
A non-profit organization is one of the forms of activity of a legal entity planning further work in the social sphere. At the present stage, NPOs are regulated at the legislative level, and various measures are envisaged to support such areas.
To successfully register a public non-profit organization, you should pay attention to a number of nuances:
- Current legal requirements.
- The goals and objectives of the organization. It is important that they comply with the laws.
- Documents that are required to be submitted for registration.
The legislation of the Russian Federation states that an NPO is an organization main goal which is not the receipt of income and its distribution among the founders. Such structures, as a rule, are formed to work in the social sphere, for the benefit of society. When creating an NCO, there are no restrictions on the period of validity, unless other requirements are established in the charter. A nonprofit organization may operate in different areas- charitable, cultural, educational, scientific, health care and many others.
The main forms of NPOs include autonomous, public and religious organizations, social and charitable foundations, Cossack formations, communities of the indigenous peoples of the Russian Federation and others.
Who has the right to create a non-profit public organization?
Ordinary individuals - foreigners or citizens of Russia, as well as companies - have the right to act as the founder of an NPO. The number of participants in such companies is not limited at the state level. Situations are possible when a public organization has only one participant. The latter option is excluded for the following forms of activity - unions, associations and partnerships.
NPO participants can be:
- Individuals (must be capable) or legal entity.
- Foreigners who are legally in the country.
NCO founders cannot be:
- Foreigners or stateless persons, in relation to whom there is a ban on staying in the territory of the state.
- Subjects that are on the list taking into account the Federal Law relating to money laundering and terrorist financing.
- Associations (public or religious) whose activities are prohibited on the territory of the Russian Federation under the Federal Law on extremist activities (Article 10).
- Subjects who, by a court decision, are involved in extremist activities.
- Persons who do not meet the requirements of the legislation governing the procedure for the creation, registration and liquidation of a non-profit organization.
When creating a public organization, the constituent documents play a key role. They contain information about the goals of the company, the structure of the company, as well as the conditions for its work in the future. It is this documentation that the registration authorities study when considering an application for registration. According to federal laws of the Russian Federation, the main constituent paper is the charter, which is approved by the participant (owner) of the NCO.
The constituent documents must contain the following information:
- The name of the NPO with a description of the directions and forms of activity.
- Legal address at which the public structure is registered.
- Objectives and subject, as well as principles of management of activities.
- The rights and obligations of the founders.
- Data on branches and representative offices of the organization.
- The nuances of the founders' exit from the NPO and the subtleties of admission.
- Features of making amendments to the constituent papers.
- Sources of property creation, as well as the procedure for its use.
NGO registration - step by step
Today, the task of registering an NGO is undertaken by the Ministry of Justice of the Russian Federation. It is this body and its branches in various territories of the country that carry out the work of receiving applications and checking documents. In addition, they are the ones who make decisions on the reorganization or liquidation of such companies. Amendments to the constituent documents or the inclusion of a newly created structure in the Unified State Register of Legal Entities is also the task of the Ministry of Justice. The registration process takes place in several stages.
Search for founders
The above considered who, according to the law, is entitled to become a member of an NPO - a company or individual, which has no prohibitions at the legislative level.
Determination of the direction of activity
When going through this stage, it is worth considering the following nuances:
- It is important that the type of activity is consistent with the goals for which the non-profit organization is being created.
- It is important to prescribe in the charter of the structure all types of activities that the NPO plans to conduct.
- The Unified State Register of Legal Entities provides complete information regarding the activities of such structures.
Choosing a name
Special attention is paid to the choice of the name of the NPO. A number of requirements are imposed on it:
- Use only Russian.
- Indication of the form and type of activity.
- Registration of the name is mandatory, otherwise other persons will be able to use it.
- It is important to be careful when used in the name "Russian Federation". There are a number of nuances here that you should familiarize yourself with before registering.
Determination of the legal address
The next step is to choose a legal address for the organization. It is worth highlighting only two main rules here. First, it is required to indicate the real legal address. Secondly, if the object is issued for lease, the lease agreement is required to be transferred to the Ministry of Justice. If the founder himself owns the office, supporting papers will be required.
Collection and transfer of documentation
Now it's worth collecting documents for registering a public association. The package of papers includes:
- Statement. The application form upon creation can be taken from the registration authority. The document is drawn up in two copies.
- Constituent papers, or rather - the charter (in triplicate).
- Decision on the creation of an NCO, as well as on the approval of the constituent documents. This requires an indication of the composition of the designated bodies. Quantity - 2 units.
- State duty payment papers (receipt) - 2 units.
- Information about NPO participants - 2 items.
- Information about the legal address of the public organization, at which it can be contacted (if necessary). Alternatively, the transfer of a lease agreement or certificate of ownership of the object.
- Papers confirming the possibility of using the name of the founder, symbols prohibited by the laws of the Russian Federation in the name of the NPO, and so on.
- Extract from the register of legal entities of the country where the founder is from, or another paper of equal validity, confirming the status of a foreign participant.
- Application for inclusion of an NPO in the relevant register, which reflects public organizations playing the role of a foreign agent.
The Ministry of Justice of the Russian Federation does not have the right to demand other papers, except for those included in the list discussed above.
Payment of state duty
The next step is to pay a state duty, the amount of which in relation to NPOs is 4,000 rubles. But there are a number of nuances here:
- The cost of state registration of a legal entity is 4,000 rubles.
- registration political party(branches by region) - 3,500 rubles.
- Public organization disabled people - 1,400 rubles.
- Entering information into the state register of SRO - 6,500 rubles.
After payment, it is important to note that the receipt indicated the name of the person submitting the papers for state registration.
Transfer of papers to the Ministry of Justice
As soon as all the documentation is prepared and the registration process is paid for, it is required to transfer a package of papers to the Ministry of Justice. No more than 3 months are allocated for this, starting from the day the decision is made to open an NPO.
The transfer can be carried out in person or through the portal of public services, where there are the required forms to fill out.
Obtaining a certificate
If the Ministry of Justice issued a positive decision, the applicant receives a Certificate confirming the successful registration of the NPO. A period of up to one month is given for this. The paper guarantees the success of the registration procedures. The certificate contains the following information - personal code (registration number), legal address, as well as the name of the NPO.
As noted, government agencies have no more than a month to complete registration procedures. In practice, registration takes place faster - up to two weeks from the date of transfer of the papers. This is possible if the Ministry of Justice has no claims against the applicant in terms of the transferred documentation and other aspects of future activities.
Further, the information goes to the Federal Tax Service to include information about the created organization in the Unified State Register of Legal Entities. On the basis of the information received, within five days, data on the new public organization is included in the register, and on the next day tax office reports on the work done to the Ministry of Finance of the Russian Federation. Employees of the latter, within 3 days, prepare and submit a certificate of state registration. That is why the process is delayed for up to 30 days.
The subtleties of the application
One of the main documents in the process of creating an NGO is an application that is submitted to the Ministry of Justice. A member of the organization prepares a paper in two versions, after which he signs it. Filling out the application is carried out according to the generally accepted form P11001. The correct template can be found on the website of the Ministry of Justice. There are also other samples of papers that are required for the registration procedures.
The application for the creation of an NCO is required to indicate the following information - name, phone number, and address of the participant. It is obligatory to have the applicant's signature, certified by a notary. The second statement is also written with a signature, which is made in your own hand (a copy of the first paper is not allowed).
What to do if registration is refused?
The Ministry of Justice of the Russian Federation has the right to make a decision - to register an NPO or to refuse to provide an applicant with such a service. In addition, such a decision in the regions is made by its territorial bodies. If all the papers are collected and filled out correctly, claims rarely arise. But situations are possible when the authorized body refuses to create a public organization of a non-profit type. There are a number of reasons for this:
- Constituent or other papers that have been submitted to the Ministry of Justice of the Russian Federation for consideration and registration of NPOs are in conflict with the laws and the Constitution of the Russian Federation.
- The name of the structure contains elements of insult to morality, as well as to religious and national feelings.
- The package of papers required for the creation of an NCO is not fully formed and does not comply with the requirements of the legislation of the Russian Federation. The reason for failure is often a transfer to an inappropriate structure.
- The role of the founder of an NPO is a person who, taking into account the Federal Law, is not entitled to perform such a function.
- The papers submitted for consideration contain information that is erroneous and does not correspond to the real state of affairs.
If the applicant has received a refusal to create an NGO, he has two options at his disposal - to accept the refusal and stop trying to create a public organization of this type or to achieve the goal. It is not prohibited by law to collect and transfer a package of papers for registration again, but on condition that the reasons for the refusal have been eliminated. Secondary submission of securities is carried out taking into account the requirements of the Federal Law on NPOs.
As can be seen from the article, the process of creating an NPO is quite laborious and requires a certain amount of time to collect papers, transfer them and wait for the decision of the Ministry of Justice or its representatives in the regions. But with the right approach, the entire process, from making a decision to obtaining a certificate, can take no more than two months.
But this idea, based on helping the community, turns into paperwork at the very beginning. Registration of non-profit organizations is a long process, so we will tell you how to open an NPO in 2017, how to draw up all the necessary documents and what are the features of this process.
registration
The creation of a non-profit organization is aimed at achieving results in the cultural and social spheres... The manager also has advantages - tax benefits, because he does not have to pay taxes on cash receipts to NPOs. A public organization can receive funds if they are needed for the activities of the NGO.
It is rather difficult to register an organization due to the laboriousness of creating constituent documents and a variety of organizational and legal documents, each of which has its own specifics.
- Public organization or movement.
- Religious organization.
- Consumer cooperative.
- Association.
- Public company.
- Cossack society (or other ethnic association).
- Fund.
- Autonomous non-profit organization.
- Community.
The state registration of non-profit organizations is a complex process, the paperwork for it needs to be carefully thought out.
The activities of NPOs are regulated by the Federal Law “On Non-Commercial Organizations” No. 7-FZ and the Civil Code of the Russian Federation. The activities of some forms are regulated, respectively, by the laws "On public associations" No. 82-FZ or "On consumer cooperation in the Russian Federation" No. 3085-1.
A legal entity or one person can also become (except in the case of the form of association, here there should be more founders). He is engaged in the registration of non-profit organizations of the Ministry of Justice.
The documents
The list of documents for registering an NPO can be found in Art. 13 of Law No. 7-FZ.
- Application form RN0001 (2 copies). In it, you need to indicate the full name, place of residence, telephone number and add a notarized signature of the founder or head of the legal entity on one of the copies.
- (3 copies). For most NPOs, this is approved by the members and founders. The association and the union additionally submit a memorandum of association; institution - the decision to create it. The charter of an NPO is considered difficult to draw up, because it cannot have a template, it is drawn up individually for each organization. And the close attention of the registering authority to the charter often becomes the reason for refusal.
- Decision to establish an NGO (2 copies). This can be either the decision of the founder, if he is alone. The decision also approves the constituent documents and the composition of the NPO bodies.
- Payment receipt (copy is acceptable). You can pay for it at the bank, the details are provided by the territorial registration authority of the Ministry of Justice on its website.
- Information about the location of the permanent body of the NCO (2 copies). You must submit proof of ownership, lease or use of the premises.
Registration procedure
The step-by-step instructions for registering an NPO begin with the decision to create it. All founders should be involved in this process. At the same stage, they approve the charter and bodies of the NPO. From the date of the decision, a period of three months begins - during this time you need to submit documents. You prepare them, pay the fee and leave them at your territorial registration office.
If we consider the procedure for establishing an NPO as a whole, the preparation of documents and actions after registration take the most time. But the application itself is not considered for long, only 2 weeks.
After considering the application, the Ministry of Justice makes a decision, after which it sends the documents to the Federal Tax Service. The tax office enters information into the Unified State Register of Legal Entities in a maximum of 5 days. And after another three days, you should receive a certificate of registration of the NPO. Now you need to register it with the tax office, get statistics codes, and do it.
Since the activity of an NPO involves the hiring of workers who cooperate with it on labor contracts, you also need to register with the Pension Fund and other off-budget funds of the Russian Federation. You will be working with money, so open a checking account by informing the funds and tax authorities.
Consumer cooperatives and TSN are registered with the Federal Tax Service, and their registration terms are much shorter.
All legal entities created on the territory of Russia are divided into 2 (two) large groups:
1) Commercial companies;
2) Non-profit companies;
The main differences between these types of organizations:
- the purpose of the activity. For commercial organizations (CO), the main goal is recognized as making a profit, in contrast to non-commercial organizations (NPO).
- distribution of profits. Non-profit organizations are not entitled to distribute profits (if any in the course of their activities) between their participants (members), unlike commercial companies.
Currently in Russian Federation created a huge variety of non-profit organizations. In this case, the registration of an NPO can be carried out in different forms, the main of which are still the following:
- non-profit partnerships;
- public organizations (associations);
- religious organizations;
- institutions;
- foundations;
- consumer cooperatives;
- Cossack societies;
- associations and unions;
- others.
Registration of non-commercial companies is a very complex process in terms of its content, associated with the registration, filling out and submission of the relevant documents to the registering authority.
Creation of a non-profit organization governed by the provisions current legislation, in particular, the Federal Law of 12.01.1996 N 7-ФЗ. The named law establishes general order registration of non-profit organizations. However, for certain types of non-profit companies, the legislation defines certain features (for example, for HOAs, trade unions, religious organizations, parties, etc.).
At the same time, it is possible to designate a general procedure for registration of non-profit organizations, which is used when creating an NPO of any form.
Process creation of a non-profit organization
Registration of non-profit organizations as well as opening of other types legal entities(for example, JSC, LLC) includes the following key stages.
Deciding on creation of a non-profit organization
The decision to register an NPO is taken by all its founders unanimously if the relevant NPO is created by several persons. If a non-profit organization is created by only one person (founder), then the specified decision is made independently by this founder.
In addition, the corresponding decision approves the constituent document (as a rule, the charter) of the NPO, and also approves the election / appointment of certain bodies of the non-profit organization.
Registration of a non-profit organization
The registration of an NPO, in contrast to commercial organizations, has certain peculiarities in terms of the bodies that carry out this procedure.
Commercial organizations - registration is carried out exclusively by the tax office.
Non-profit organizations - registration produced by the Ministry of Justice (Ministry of Justice of the Russian Federation). At the same time, after making a positive decision on the establishment of a non-profit organization, this body transmits the relevant information to the Federal Tax Service Inspectorate for entering information about the NPO in the register of legal entities. persons.
Documents submitted to the Ministry of Justice of the Russian Federation for registration of an NPO:
1) Application for the creation of a non-profit organization (form RN001).
This statement, as in cases with registration of KOs, is signed by the head / director of the NPO, and his signature is certified by a notary. The founder of the NPO submits the following set of documents to the notary for certification of his signature:
- decision to register a non-profit organization (either a protocol or a sole decision of the 1st founder);
- passport (copy) of the person who signs the said application;
- other documents, the list of which is more expedient to clarify directly with the notary to which the relevant applicant applies.
The legislation of the Russian Federation establishes a very important rule- for the accuracy of the information specified in the application, as well as for compliance with the procedure for creating a non-profit organization and the requirements for founding. the documents, responsibility is borne directly by the applicant himself, and not by the body that performs the registration of the NPO.
2) Constituent documents.
Will establish. documents must be submitted for registration in 3 copies, while the first copy is sent to the tax office, the second remains at the Ministry of Justice of the Russian Federation, and the third copy is handed over to the applicant.
It is imperative to indicate that the type of constituent documents directly depends on the form in which the NPO is registered. Based on this, it will establish. NGO documents can be:
1. Charter of the NPO;
2. Charter or statute of the NPO;
3. Memorandum of association and NPO charter (for associations and unions).
3) Decision to create a non-profit organization.
As mentioned above, this decision is taken from the minutes of the meeting of the founders of the NPO or the decision of its sole founder. In this case, the specified decision is submitted to the registering authority in two copies.
4) Information about the founders (members) of the NPO.
Information about the members (founders) of NPOs is submitted in a free (arbitrary) form with the obligatory submission of two copies of this information to the Ministry of Justice.
5) Document confirming the payment of the state. fees for registration of a non-profit organization.
IMPORTANT! The details required to pay the registration fee for an NCO differ from the details that are used when paying the fee for the registration of a commercial entity. organizations. In view of this, applicants need to clearly check the data they indicate when filling out a receipt for payment of state. duties.
The size of the states. the fee for the creation of a non-profit organization is four thousand rubles.
6) Information about the location of the main governing body of the non-profit enterprise.
The relevant information is submitted to the Ministry of Justice when registering a non-profit organization solely for the purpose of possible communication (interaction) with states. and municipal. bodies. Without fail, the above body of a non-profit enterprise must be permanently operating.
7) Documents (evidence) allowing a non-profit company to use the name of a citizen, the name of another company, symbols in cases where the relevant data is used in the name of the NCO.
8) Extract from the register of foreign legal entities if a foreign person (citizen) acts as the founder of a non-profit organization (NPO).
In accordance with the provisions of the law, the submission of any other documents to the Ministry of Justice of the Russian Federation is not provided. Thus, the demands of the employees of the Ministry of Justice of the Russian Federation to submit other documents are illegal (unlawful).
The decision on state registration of a non-profit organization is subject to adoption by the Ministry of Justice of the Russian Federation no later than fourteen days, starting from the date of receipt by this body from the applicant of the entire set of necessary documents. On the basis of such a decision and information received from the Ministry of Justice, the tax authority enters the legal entity into the register. persons information about the newly created NPO.
Upon entering information into the Unified State Register of Legal Entities (register of legal entities), the applicant is issued a certificate of state registration of a non-profit organization. It is believed that from this moment on, the NPO is a full-fledged legally created subject of civil turnover. Moreover, in the process of registering an NPO, this organization must be registered with the tax authorities and must be issued an appropriate certificate (TIN).
Obtaining codes from the statistics service (Rosstat)
The assignment of statistics codes (OKATO, OKOPF, OKSF, OKOGU, OKPO) is carried out by Rosstat on the basis of the following documents:
- a certificate of registration of an NPO;
- fresh extract from the Unified State Register of Legal Entities (register of legal entities);
- a power of attorney for the person (if a citizen who is not authorized by law or has established documents) applies to the statistics service.
Accounting in the state. extrabudgetary funds
Creation of a non-profit organization (NPO) is the basis for its registration in the following funds - PF, FSS, MHIF RF, tk. the overwhelming majority of the activities of NGOs are directly related to the hiring of labor not only under civil law, but also labor contracts.
Information about a non-profit organization is transferred directly to the states to these extra-budgetary funds. authorities within the framework of cooperation between them (Ministry of Justice, tax inspection).