Download the form for notification of continuation of activities. Simplified procedure for submitting reports by non-profit organizations

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A non-profit organization (NPO), as the name suggests, is not commercial, that is, created to generate profits and distribute them among participants. When forming NPOs, political, social, religious, educational, scientific and charitable goals are pursued. Non-profit organizations operate within the framework of activities that embody the well-known expression: “not by bread alone...”.

Organizations are engaged in the implementation of the spiritual needs of citizens, for example, the development of mass physical culture and sports, healthcare, protection of the rights of organizations and citizens, etc. However, despite the fact that NPOs do not conduct commercial activities (although they can, if they contribute to achieving the goals set for the organization by its creators), they must regularly submit reports. Let's consider what kind of reporting NPOs are required to submit to the Ministry of Justice.

Time "H"

In 2019, there were no changes in the time for filing reporting documents non-profit organizations for the Russian Ministry of Justice. This date is April 15th. NPOs must report on their activities on the basis of the Federal Law “On non-profit activities"No. 7 of January 1996.

Article thirty-two of this legislative document prescribes the procedure for generating a report on the organization’s activities to the tax, statistical authorities, founders and other persons in accordance with the organization’s statutory documents and existing legislation.

The regulatory authorities are provided with information about the receipts and expenditures of funds and other property during the past period, about the management of the organization and the general activities of the NPO.

This is a serious matter, and for a careless attitude towards it - untimely provision or failure to provide the specified information at all - an appropriate administrative penalty is imposed (according to Article 19.7 of the Administrative Code of the Russian Federation).

Where to submit reports

Compiled reporting today can be submitted in two versions:

By post. Reporting is sent by regular mail addressed to the territorial bodies of the Central Office of the Ministry of Justice Russian Federation. When sending a report, it is mandatory to include a list of documents.
Posting data on the report on the Internet on the information resources of the Ministry of Justice of Russia. Access to these resources can be achieved through the official websites of regional bodies of the Ministry of Justice or through the central official website of the Ministry of Justice - www.minjust.ru. The posting of reports on official Internet resources is provided for by a special order of the Ministry of Justice, regulating the possibility of posting messages of NPOs about the continuation of their activities and reports on activities for the past period on the Internet.
There is a third option - sending reporting documents and messages about the continuation of activities in in electronic format through Email. This method is only possible if there is a digital electronic signature of the authorized head of the organization.

Composition of reporting

Non-profit organizations must submit reports on their current activities for the past reporting period in the following composition:

tax reporting. NPOs, like other organizations, can choose a tax regime. Either using a general tax regime or using a simplified tax system. In the first case, non-profit organizations fill out a profit and VAT declaration. In the case of using the simplified tax system, an NPO fills out a declaration for payment of the tax provided for under the simplified tax system. For organizations that have real estate on their balance sheet, a declaration on payment of real estate tax is required;
financial statements. Composition required for presentation financial statements prescribed in the Federal Law on Accounting. However, for organizations that do not conduct commercial activities, a simplified accounting system is provided, which includes only a statement of losses and profits, a report on the intended use of funds received and a balance sheet. The number of reports has also been simplified: such a report needs to be prepared only once a year;
statistical reporting. In addition to the loss and profit statement and balance sheet, non-profit organizations that do not conduct commercial activities submit data to the authorities state statistics. For this purpose it is used special form, developed for non-profit organizations to provide information - No. 1-NPO.

In addition to filling out the prescribed form, you may need to provide other information as requested by the statistical authority.

Data to state extra-budgetary funds. Information is provided on the calculation and payment of contributions to the Health Insurance Fund and the Pension Fund, as well as information on personalized accounting.
Specialized reporting. For NPOs, due to the specifics of their activities, there are provisions special types reporting and data presented. Thus, organizations that are not engaged in commercial activities annually, before March 31, must submit to the body in charge of accounting for such organizations an application to continue activities in the coming year. The information includes data about the current location of the governing body, information about the leaders of the organization.

Until April 15 of this year, NPOs must submit reports and an application to continue their activities to the Ministry of Justice. Now this can be done via the Internet, directly on the website of the Ministry of Justice.
Submitting an application and reporting through the Ministry of Justice website relieves NPOs of the obligation to publish these reports in the media, which, as is known, have the right to charge a fee for such publications.
I will not dwell in detail on the mechanism for submitting applications and reports, but will describe some of the pitfalls of this fairly simple process.
So, step one: registration on the portal of the Ministry of Justice. Before you begin, find information about your organization on the Registered Nonprofit Organizations Information page. It is most convenient to search in the “OGRN” field; this will allow you to avoid thinking about how the powerful Ministry of Justice named your organization on its portal. (The basis for this somewhat poisonous phrase of mine is that in registration documents our NPO is listed as “My Genealogy”, with the letter “Y”, and the Ministry of Justice did not attach any importance to this “little detail” when registering on its portal.)
When you find the information you need, do not close this page.
Now register on the Ministry of Justice portal on the registration page. When you fill out the fields “Organization”, “OGRN”, “Account number”, do not enter them manually, but copy them from the “Information about registered commercial organizations” page, which was discussed in the previous paragraph.
The password you create must be at least 6 characters long and contain lowercase and uppercase letters and numbers. Login and email address cannot be the same.
After you have registered, you can immediately, without waiting for any welcome email, log in and start working on the Ministry of Justice website.
Step two: filing an application to continue activities.
If you fill out this application directly on the website, then the OGRN, INN/KPP, name of the organization and date of its registration will immediately be automatically registered in the application. However, this will be a statement that includes text stating that in the current (!) year the property and cash there were no receipts from international or foreign organizations, foreign citizens, or stateless persons, and that the receipts of property and funds amounted to less than three million rubles.
Therefore, I filled out such an application directly on the site, but also downloaded, filled out and uploaded a similar application indicating the same thing, but for 2010, since our organization was registered in 2010.
If you do not fill out an application directly on the website, but download an xls file, be careful when indicating the name of the organization (it should be indicated exactly as on the Ministry of Justice website in the section “Information on registered non-profit organizations”) and indicating the name of the department of the Ministry of Justice. It should begin “To the Department of the Ministry of Justice of Russia for... (hereinafter referred to as your region. In our case - “...for Magadan region and Chukotka Autonomous Okrug»).
The Ministry of Justice has developed and made available for download recommendations for posting NPO reports.

The Internet is the Internet, but the local department of the Ministry of Justice at a thematic seminar bashfully advised that after you submit reports/applications to continue activities in such an innovative way, call the NPO department by phone and report your progressiveness in timely submission of documents through the website of the Ministry of Justice of Russia. This is so cute...

February 19, 2017, 10:58, question No. 1545096 Alexander, Moscow

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Hello, Alexander.

The simplified procedure under consideration is provided for in federal legislation, i.e. in the Federal Law of January 12, 1996 No. 7-FZ “On Non-Profit Organizations”.

Thus, according to paragraph 3.1 of Article 32 of the Federal Law of January 12, 1996 No. 7-FZ “On Non-Profit Organizations”

3.1. Non-profit organizations, the founders (participants, members) of which are not foreign citizens and (or) organizations or stateless persons, as well as those who did not have receipts of property and funds from foreign sources during the year, if the receipts of property and funds of such non-profit organizations during the year amounted to up to three million rubles, submit to the authorized body or its territorial body an application confirming their compliance with this paragraph and information in free form on the continuation of its activities within the time limits determined by the authorized body.

Thus, according to information posted on one of the information resources of the territorial body of the Ministry of Justice of the Russian Federation:

DEPARTMENT OF JUSTICE REMINDS NON-PROFIT ORGANIZATIONS REPORTING
Submission of reports to the justice authorities does not depend on the specific date of registration of the organization and is submitted for the period of its activities in the reporting period and regardless of whether the organization actually carried out its activities or not. In other words, reporting is provided by those non-profit organizations that are included in the register of registered non-profit organizations during the year preceding the reporting year. What non-profit organizations (NPOs) report to the justice authorities? These are public associations, religious and other non-profit organizations. Depending on the type of NPO, reporting can be divided into two types: reporting submitted according to forms approved by the Ministry of Justice of Russia, and so-called simplified reporting.
In accordance with clause 3.1. Article 32 of the Federal Law “On Non-Profit Organizations”, in a simplified manner, NPOs that meet three conditions simultaneously can submit reports: * the founders (participants, members) of which are not foreign citizens and (or) organizations or stateless persons; * NPOs that have not had during the year, receipts of property and funds from international or foreign organizations, foreign citizens, stateless persons; * if the receipts of property and funds of such NPOs during the reporting year amounted to up to three million rubles.
If all three conditions are met, a statement is submitted confirming compliance with the specified requirements, and information in free form about the continuation of its activities.
This is the simplified procedure.
Those NPOs that do not meet these requirements submit reports in the forms approved by Order of the Ministry of Justice of Russia dated March 29, 2010 No. 72 “On approval of reporting forms for non-profit organizations” (religious organizations in the form RN0003, non-profits in the forms OH0001, OH0002).
Religious and non-profit organizations can report under the simplified system, while the simplified procedure does not apply to public associations.
Public associations are obliged to inform the justice authorities about the continuation of their activities, indicating the actual location of the permanent governing body, its name and information about the leaders in the amount of information included in the Unified State Register legal entities.
In addition, the Federal Law “On Public Associations” (Paragraph 8 of Part 1 of Article 29) establishes the obligation of a public association to inform the justice authorities about the amount of funds and other property received from international and foreign organizations, foreign citizens and stateless persons, and the purposes for their expenditure. or use and their actual consumption or use.
If during the reporting period the public association did not receive funds from international and foreign organizations, foreign citizens, or stateless persons, then form OH0003 is submitted to the justice authorities with dashes.
The sheets of the report are bound, the number of sheets is confirmed by the signature of a person who has the right to act on behalf of a non-profit organization without a power of attorney, appointed (elected) in in the prescribed manner, on the back of the last sheet in place of the firmware and sealed with the seal of the organization. If the information included in the report does not fit on the pages provided by this form, fill out required amount pages with numbering for each of them.
The report and its annex are completed by hand in block letters with a black or blue pen, either typewritten or using computer equipment and printed on a computer printer. In the absence of any information provided for in this form, a dash is entered in the corresponding columns. Non-profit organizations are also required to post reports on the Internet (Order of the Ministry of Justice of Russia dated October 7, 2010 No. 252 “On the Procedure for posting activity reports and messages on the Internet on the continuation of the activities of non-profit organizations"), including through the portal on the activities of non-profit organizations, a link to which is contained on home page website of the Russian Ministry of Justice for the Magadan Region and Chukotka Autonomous Okrug.
The deadline for submitting reports remains the same - all NPOs must report to the justice authorities before April 15 of the current year. For example, if you registered a public association in 2013, then every year, starting in 2014, before April 15, you must submit information about the continuation of activities and report on form OH0003. If you are the head of a religious or other non-profit organization, you must submit (if the above three grounds exist) a report on the appropriate forms or a statement in any form confirming that the organization contains no foreign citizens and (or) organizations or stateless persons; the amount of cash and other property received in the reporting period is less than three million rubles; There are no receipts from international or foreign organizations, foreign citizens, or stateless persons.
to42.minjust.ru/node/118048

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  REPORTING RULES
  April 15 is the deadline for submitting reports of non-profit organizations to the territorial bodies of the Ministry of Justice
  NON-PROFIT ORGANIZATIONS submit reports to the authorized body in form No. ОН0001 (Appendix 1) and No. ОН0002 (Appendix 2).
  A non-profit organization can submit reports in a simplified form (Appendix 3) in the form of a statement confirming compliance with the specified conditions and information in any form on the continuation of its activities:
  the founders (participants, members) of a non-profit organization are not foreign citizens and (or) organizations or stateless persons;
  the non-profit organization has not received property and (or) funds from international or foreign organizations, foreign citizens, or stateless persons over the past year;
  the annual turnover of funds or other property did not exceed three million rubles.
  Subject to these conditions, such non-profit organizations must annually post on the Internet on the Ministry of Justice portal minjust.ru or provide funds mass media for publication of a message about the continuation of its activities. If annual reporting is posted on the Ministry of Justice portal, it is not necessary to submit reports in person or by mail (however, this is encouraged).
  PUBLIC ASSOCIATIONS submit to the authorized body reports in form No. ON0003 (Appendix 4), as well as in free form a notice of continuation of activities indicating the actual location of the permanent governing body, its name and information about the leaders of the public association in the amount of information included in the Unified State Register legal entities (passport data and TIN) (Appendix 5).
  RELIGIOUS ORGANIZATIONS submit a report in form No. OR0001 (Appendix 6), and are also required to annually provide information on the continuation of their activities.
  However, religious organizations whose founders (participants, members) are not foreign citizens and (or) organizations, or stateless persons, and who did not receive property and funds from international or foreign organizations, foreign citizens, stateless persons during the year , if the receipts of property and cash during the year amounted to three million rubles, submit to the authorized body only an application confirming compliance with the above criteria, as well as information on the continuation of activities in any form.
  CHARITY ORGANISATIONS(charitable public organizations, charitable (public) foundations, charitable movements, charitable (public) institutions) in addition to all of the above reports, in accordance with their organizational and legal form, submit to the territorial bodies of the Ministry of Justice in person or by mail, before March 31 following the reporting year, a report containing information on financial and economic activities; personnel supreme body managing a charitable organization; the composition and content of the charity programs of the charitable organization (list and description of these programs); the content and results of the activities of the charitable organization; violations identified as a result of inspections carried out tax authorities, And measures taken to eliminate them.
  TRADE UNIONS, their associations (associations), primary trade union organizations annually inform the authorized body about the continuation of activities, indicating the actual location of the permanent governing body, its name and information about the leaders of the public association in the amount of information included in the Unified State Register of Legal Entities (passport data and TIN).
  These reports were approved by Order of the Ministry of Justice of Russia dated March 29, 2010 No. 72 “On approval of reporting forms for non-profit organizations.”
  The date of submission of these documents by a non-profit organization is considered to be:
  - the date of their actual receipt by the Office, if the documents are submitted directly;
  - departure date postal item with an inventory of the attachment, if the documents are presented in the form of a postal item with an inventory of the attachment.
  When preparing reports, you need to be guided by several simple rules:
  Reports must be submitted in the proper form and on time.
  Reporting must contain information about what activities the organization carries out and what funds are spent on.
  Reporting must be reliable and complete, but without excessive detail.
  In conclusion, I would like to draw the attention of leaders of public associations, religious and other non-profit organizations to the need for a responsible attitude towards the obligation established by federal legislation to submit reports on their activities, which requires preliminary familiarization with the data of the above recommendations for filling out reporting forms. The report forms themselves also contain fairly detailed explanations and notes that explain the order of their execution.
  In this case, it is imperative to fill out all the necessary fields, indicating reliable information in them.
  Attention non-profit organizations with CHARITY status!
  In accordance with Art. 19 of the Federal Law of August 11, 1995 No. 135-FZ “On Charitable Activities and Charitable Organizations” non-profit organizations with charitable status (charitable public organizations, charities, charitable movements, charitable institutions) in addition to all reports, in accordance with their organizational and legal form, provide to the territorial bodies of the Ministry of Justice in person or by mail, before March 31 following the reporting year, a report containing information about:
  - financial and economic activities, confirming compliance with the requirements of the Federal Law of August 11, 1995 No. 135-FZ “On Charitable Activities and Charitable Organizations” regarding the use of property and expenditure of funds of a charitable organization;
  - the personal composition of the highest governing body of a charitable organization;
  - the composition and content of the charity programs of the charitable organization (list and description of these programs);
  - the content and results of the activities of the charitable organization;
  - violations identified as a result of inspections conducted by tax authorities and measures taken to eliminate them.
  to89.minjust.ru/node/3025

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