Non-profit organizations, like commercial firms, are required to form their accounting policies for the purposes of maintaining accounting and tax accounting.
The formation of the accounting policy of any organization is significantly influenced by many factors: the purpose of its creation and the organizational and legal form, scale, structure, scope, number of personnel, and so on.
Since it is difficult to imagine a typical accounting policy for all existing forms of non-profit organizations, in this article we will consider accounting policies using the example of a horticultural non-profit partnership.

First, we recall that from 01.01.2019 the Federal Law of 07.29.2017 N 217-FZ "On the conduct by citizens of gardening and horticulture for their own needs and on amending certain legislative acts Russian Federation"(hereinafter - Law N 217-FZ), which replaced the Federal Law of April 15, 1998 N 66-FZ "On horticultural, horticultural and dacha non-profit associations of citizens" (hereinafter - Law N 66-FZ).

For reference: Law N 217-FZ made appropriate changes and additions to whole line laws, including such fundamental ones as the Land Code of the Russian Federation, the Water Code of the Russian Federation, the Housing Code of the Russian Federation, the Urban Planning Code of the Russian Federation and the Civil Code of the Russian Federation (hereinafter referred to as the Civil Code of the Russian Federation).

According to paragraph 1 of Article 4 of Law N 217-FZ, owners of garden land plots or garden plots, as well as citizens wishing to purchase such plots in accordance with land legislation, can create:
- horticultural non-profit partnerships;
- horticultural non-profit partnerships.
Thus, in contrast to Article 4 of Law N 66-FZ, such forms of non-profit organizations (hereinafter referred to as NPOs) have been abolished, such as:
- dacha non-profit partnerships;
- horticultural, horticultural or dacha consumer cooperatives;
- horticultural, horticultural or dacha non-profit partnerships.
That is, one of the tasks of Law N 217-FZ can be considered the reduction of organizational forms of NPOs in this area to two main ones, taking into account the purpose of land plots.

According to Article 50 of the Civil Code of the Russian Federation, a non-profit organization is an organization that does not have profit making as the main goal of its activities and does not distribute the profit received among the participants. A similar definition of NCOs is contained in Article 2 of Federal Law No. 7-FZ of January 12, 1996 "On Non-Commercial Organizations" (hereinafter - Law No. 7-FZ). I agree with this definition of NCOs and the Ministry of Finance of Russia in Letter No. 03-11-11/33481 of May 8, 2019.
Moreover, they can be created only in those forms that are directly given in paragraph 3 of Article 50 of the Civil Code of the Russian Federation.
According to article 50 of the Civil Code of the Russian Federation, non-profit organizations can be created in the form of:
consumer cooperatives, which include, among other things, housing, housing-construction and garage cooperatives, mutual insurance companies, credit cooperatives, rental funds, agricultural consumer cooperatives;
public organizations which include, among other things, political parties and trade unions (trade union organizations) created as legal entities, bodies of public amateur performance, territorial public self-governments;
social movements;
associations (unions), which include, including non-profit partnerships, self-regulatory organizations, associations of employers, associations of trade unions, cooperatives and public organizations, chambers of commerce and industry;
associations of property owners, which include, among other things, associations of homeowners, horticultural or horticultural non-profit partnerships;

For reference: as already noted, as of January 1, 2019, in connection with the amendments made by Law N 217-FZ, horticultural, horticultural and dacha consumer cooperatives have been excluded from the list of organizational and legal forms of NPOs and two forms of non-profit organizations have been introduced - horticultural or horticultural non-profit partnerships.

Cossack societies included in State Register Cossack societies in the Russian Federation;
indigenous communities small peoples Russian Federation;
funds, which include, including public and charitable foundations;
institutions, which include state institutions (including state academies of sciences), municipal institutions and private (including public) institutions;
autonomous non-profit organizations;
religious organizations;
public law companies;
bar associations;
bar associations (which are legal entities);
state corporations;
notary chambers.

The list of NPO forms is closed and is not subject to extended interpretation.
According to paragraph 3 of Article 4 of Law N 217-FZ, horticultural or horticultural non-profit partnership is a type of association of property owners.
Clause 1 of Article 123.12 of the Civil Code of the Russian Federation determines that a partnership of real estate owners is recognized as a voluntary association of owners real estate(rooms in a building, including in an apartment building, or in several buildings, residential buildings, garden houses, garden or garden plots, etc.), created by them for joint possession, use and, within the limits established by law, of the disposal of property (things), by virtue of the law located in their common property or in general use, as well as to achieve other goals provided for by laws.

Federal Law No. 129-FZ obliges any company, regardless of its organizational and legal status, to keep records. How accounting policy non-profit organization will help to avoid disputable situations in the financial report of 2017, we understand below.

Terminology

An NPO is an organization focused not on making a profit, but on achieving a disinterested social and public goal. Relate to her the following types objects (Article 2 of Federal Law No. 7-FZ):

• public or religious associations.
• Communities of indigenous peoples of the Russian Federation.
• Cossack societies.
• non-profit partnerships.
• Associations and unions.
• Charitable and social funds.

Achieving the goal of NCOs is impossible without a well-designed accounting policy. This term refers to such methods and methods accounting who, in the opinion of management, are appropriate for the conditions of operation of a non-profit organization and are best responsible for controlling its financial position.

General provisions

Accounting policy commercial organizations is compiled in accordance with the Order of the Ministry of Finance of the Russian Federation No. 106n, and there are practically no difficulties with financial statements. But in relation to NPOs, the law does not provide for any normative document that adequately sets out the procedure for maintaining records. Therefore, in practice, many employees, referring to various provisions of the Federal Law "On Accounting", resolve controversial issues on their own.

So, according to Art. 6 of the Order of the Ministry of Finance of the Russian Federation No. 106n, the responsibility for the availability and maintenance of accounting lies entirely with the head. He must not only determine a rational system for organizing business operations, but also check its reflection in the financial report in a timely manner, even though such functions are the responsibility of the chief accountant.

The NPO's accounting policy allows accounting without the use of double entry and requires the solution of the following issues (Article 4 of the Order of the Ministry of Finance of the Russian Federation No. 106n):

• Availability of a working chart of accounts.
• Document circulation rules and methods of information processing.
• Requirements for conducting an inventory of assets and liabilities of NPOs, as well as methods for their assessment.
• Control procedure for business transactions.
• Forms primary documents and registers.

The accounting policy is applied from the beginning of the new reporting year. For NPOs that have existed for more than a year, but need changes and additions to their accounting policies, it is enough to make adjustments before this period. In the case of an NCO, it draws up the chosen system of accounting policies no later than 90 days from the date of state registration of the legal entity.

The accounting policy is applied from the beginning of the new reporting year.

As for the financial report, it is better for NPOs to divide property accounting into synthetic and analytical, identifying a separate source of funding for each: or income from entrepreneurial activity. Also in the accounting policy of NPOs should be spelled out:

• Methods of accrual and write-off of funds.
• Types of property and the procedure for control over it.
• The cost limit for classifying property as fixed assets.
• Reserves for repairs (if necessary).
• List of rendered paid services determining their cost.
• General running costs.
• Stock valuation.
• Tax policy.

Since the accounting policy of an NPO is a fundamental criterion for the existence of a non-profit organization, it is necessary to approach the preparation of a regulatory document with full responsibility. It is important that the manager himself understands the essence of financial and accounting procedures.

Among the chief accountants of non-profit organizations (NCOs) there is an opinion that they may not draw up an order on accounting policies. But Art. 6 of the Federal Law of November 21, 1996 No. 129-FZ "On Accounting" requires an organization, regardless of its legal form, to have an accounting policy approved by its head. This requirement is a necessary condition for the activity of any organization, including non-profit ones. Accounting in NPOs Non-profit organizations are created in the form of public or religious organizations, non-profit partnerships, charitable associations and foundations to achieve social, charitable, cultural, educational, scientific and other goals aimed at achieving public benefits. For any non-profit organization, an accounting policy is an administrative document, without which it is impossible to build and maintain an accounting system. The general rule of law requires that the accounting policy be drawn up in accordance with the provisions of PBU 1 / "Accounting policy of the organization", approved. Order of the Ministry of Finance of the Russian Federation dated 06.10.08 No. 106n. First of all, this document determines the accounting of commercial activities, but unfortunately, there is no regulatory document that more or less clearly regulates the procedure for the formation of accounting policies for the organization of accounting in non-profit organizations, in the absence of commercial activities. In this regard, various unresolved issues of NGOs will have to be resolved independently, for this decisions made fixed in the accounting policy. Arbitration courts when deciding contentious issues take into account the choice made by the NPO in the accounting policy order. In accordance with paragraphs 1 and 2 of Art. 6 of the Federal Law "On Accounting", the head of the organization is responsible for the organization of accounting and compliance with the law when performing business operations. It is he who determines the system of organization of accounting. The accounting policy of the organization is formed by the chief accountant or other person who, in accordance with the legislation of the Russian Federation, is entrusted with maintaining the accounting of the organization, and is approved by the head of the organization. Of course, when forming an accounting policy, it is necessary to proceed from the fact that:

• the entity will continue in operation for the foreseeable future and has no intention or need to liquidate or substantially reduce operations and, therefore, the liabilities will be discharged in due course (going concern assumption);


• the accounting policy adopted by the organization is applied consistently from one reporting year to another (assuming the sequence of application of accounting policies);


• data economic activity organizations refer to the reporting period in which they occurred, regardless of the actual time of receipt or payment Money associated with these facts (the assumption of temporal certainty of the facts of economic activity).

When drawing up an accounting policy, four assumptions are allowed, which are based on when describing the accounting system (clause 5 of PBU 1/2008) in an organization:

• completeness of reflection in accounting of all facts of economic activity (completeness requirement);


• timely reflection of the facts of economic activity in accounting and financial statements(timeliness requirement);


• identity of analytical accounting data with turnovers and balances of synthetic accounting accounts on the last calendar day of each month (consistency requirement);


• rational accounting, based on the conditions of management and the size of the organization (the requirement of rationality).

Based on the practical aspects of compiling an accounting policy for NCOs, we can also recommend:

• reflect in the accounting policy only those norms of legislation, according to which the organization is given a choice of two or more options, it is not necessary to rewrite quotes from RAS or tax code RF, if the choice of option is not provided for by law;


• not to carry out a choice of accounting options in the accounting policy, if the organization does not intend to carry out such financial and economic operations, since it can be supplemented if such operations appear;


• it is possible not to draw up an accounting policy for 2010 if the accounting policy in force in 2009 suits the organization completely;


• do not copy the accounting policy of another non-profit organization, since it is necessary to take into account the specifics of doing business in your NPO, which almost never completely coincides with another organization;


• when forming a section on document flow, it will be impossible to prescribe the positions of responsible persons, and not their names, since it will be impossible to change the accounting policy during the year for such a reason as promotion or dismissal of an employee;


• it is possible not to submit an accounting policy to the tax authorities without a written request to this organization, since the current legislation does not oblige this;


• there is no need to develop a separate procedure for separate divisions of NCOs, since the accounting policy is applied by the entire organization - the parent and separate divisions(clause 9 PBU 1/2008).

Accounting policy for accounting

For non-profit organizations creating an accounting policy for the first time, the following should be considered. Accounting policy is a set of accounting methods adopted by the organization, such as primary observation, cost measurement, current grouping and final generalization of the facts of economic activity (clause 2 PBU 1/2008). In accordance with Part 3 of Art. 6 of the Federal Law of November 21, 1996 No. 129-FZ "On Accounting", the accounting policy includes:

• a working chart of accounting accounts containing synthetic and analytical accounts necessary for accounting in accordance with the requirements of timeliness and completeness of accounting and reporting;


• forms of primary accounting documents used to process business transactions, for which standard forms of primary accounting documents are not provided, as well as forms of documents for internal financial statements;


• the procedure for conducting an inventory and methods for assessing types of property and liabilities;


• document flow rules and accounting information processing technology;


• procedure for control over business operations;


• other solutions necessary for the organization of accounting.

NGOs that have been operating for more than a year have already developed an accounting policy, so before the start of each year they only need to make changes and additions to it, if necessary. But this is provided that this administrative document fully describes the entire accounting system of the organization and meets the requirements of current legislation. The grounds for changing the accounting policy are established in paragraph 10 of PBU 1/2008. These include:

• changes in the legislation of the Russian Federation;


• development by the organization of new methods of accounting;


• a significant change in business conditions, which include reorganization, change in the type of activity of the organization, etc.

At the same time, in accordance with paragraph 12 of PBU 1/2008, a change in accounting policy is made from the beginning of the reporting year, unless otherwise stipulated by the reason for such a change. Since 2008, non-profit organizations, as well as small businesses, have the right not to apply PBU 18/02. This is stated in the new edition of paragraph 2 of PBU 18/02. This means that non-profit organizations, like small businesses, must indicate in their accounting policy whether they decided to apply this PBU or not. It should be borne in mind that NPOs in their activities are guided by the norms of the Law on Non-Commercial Organizations (Federal Law No. 7-FZ of 12.01.96). The main source of coverage of expenses is targeted financing of NGOs, which consists of:

• financial security, in the form of a subsidy for reimbursement of the organization's standard costs, when providing them with social services in accordance with the instructions of the founder;


• voluntary property contributions and donations received from various foundations, legal entities and individuals;


• grants;


• other sources of targeted income not prohibited by law.

Funds from the provision of paid services directed to the conduct of statutory activities and the development of the organization are also one of the sources of financing the expenses of the institution, but such income from entrepreneurial activity cannot be recognized as targeted financing of the activities of NCOs. These funds are recognized as own income received from the commercial activities of the NPO, their accounting procedure is a separate issue of accounting policy. If, during the implementation of the target program, the costs of maintaining the administrative apparatus are provided for by the estimate of income and expenses, then they should be written off at the expense of a specific target program. If none target program, the costs for the maintenance of the management apparatus are not provided, then it can be recommended to reflect in the accounting policy of the organization the procedure for distributing the costs for the maintenance of the management apparatus of the NPO. Non-profit organizations can be guided by the norms of other documents, for example, the current Chart of Accounts for accounting for the financial and economic activities of organizations and the Instructions for its application, approved. Order of the Ministry of Finance of the Russian Federation dated 10.31.00 No. 94n. On the basis of their recommendations, the NPO organizes separate synthetic and analytical accounting for targeted financing, which is prescribed in the methodological section of the accounting policy. Here you can specify your own accounting procedure for each source of targeted funding (by purpose and in the context of the sources themselves), given that targeted funding takes a significant place in the organization's activities. A special procedure for accounting for the overspending of targeted funds for a non-profit organization, normative documents governing accounting has not been established. Therefore, an organization, guided by generally established accounting rules, must establish such a procedure on its own and fix it in its accounting policy. Speaking of target financing reflected on account 86, one should remember the procedure for recognizing income. The accrual method is incorporated into the accounting system for income and expenses, which should be applied to all operations, including special-purpose financing. The next issue that should be reflected in the accounting policy is related to the accounting of fixed assets (OS). According to clause 4 of PBU 6/01, an NCO recognizes in accounting, as fixed assets, property that simultaneously satisfies the following conditions:

1. NPO has the right of ownership to this object;


2. the object is intended for use in statutory activities aimed at achieving the goals of creating this NPO or for its management needs;


3. the object is intended to be used for a long time, i.e. a period of more than 12 months or a normal operating cycle if it exceeds 12 months;


4. the organization does not assume the subsequent resale of this object.

At the same time, it is advisable to organize separate accounting for property acquired at the expense of targeted revenues and at the expense of income from entrepreneurial activity. The method of maintaining separate accounting must be fixed in the accounting policy. A non-profit organization may use the property acquired at the expense of profits from entrepreneurial activity, both for the conduct of statutory and entrepreneurial activities at the same time. In accordance with sub. 2 p. 2 art. 256 of the Tax Code of the Russian Federation, the property of non-profit organizations received as targeted income or acquired at the expense of targeted income and used to carry out non-commercial activities is not subject to depreciation. However, if the property is used in income-generating activities and acquired at the expense of funds from such activities, then it is necessary to charge depreciation deductions in the generally established manner. In this case, it is impossible to attribute the costs of its acquisition directly to any one area of ​​​​commercial activity. Also, the accounting policy of the NCO should indicate the cost limit for classifying property as fixed assets (in the range of up to 20,000 rubles). In order to ensure the safety of these objects in production or during operation, the organization must organize proper control over their movement (clause 5 PBU 6/01). The order of control is reflected in the accounting policy. The depreciation method can be omitted, since for fixed assets of non-profit organizations PBU 6/01 approved. Order of the Ministry of Finance of the Russian Federation dated March 30, 01 No. 26n provides for only one method of writing off the cost of fixed assets - a linear one. Also, with the help of the Accounting Policy, you need to decide on the reserve for OS repair (to create or not). NCOs can provide services free of charge (at the expense of targeted financing), as well as on a paid basis (at the expense of proceeds from customers). Income and expenses from the provision of such services in accounting should be distinguished due to the fact that they relate to different sources of funding. To do this, you need to decide on the accounts of income and expenses. Preference should be given to income and expense accounts from the commercial Chart of Accounts. NGOs should not forget about the formation of a separate financial result from the provision of paid services. In addition, there is a problem with general business expenses - for the remuneration of administrative and managerial personnel, for renting premises, paying for bank services, transportation costs, communication services, etc. According to tax authorities, these expenses are not subject to distribution by calculation and cannot be covered by income from entrepreneurial activity. Financing of such expenses should be carried out at the expense of special-purpose financing and earmarked receipts, as well as at the expense of profits remaining at the disposal of the NPO. But the Tax Code of the Russian Federation does not contain a ban on the distribution of such expenses between the commercial and non-commercial activities of the organization, therefore, arbitration courts are often guided by the norm contained in the NPO's accounting policy. In order to form a market price for paid services, an NBCO should specify in its accounting policy the procedure for determining the cost of services rendered. This procedure, in turn, should be based on the methodology for maintaining separate accounting of operations in terms of non-commercial direction and the provision of paid services to NCOs. These issues are not regulated by regulations for NGOs, so the organization will have to decide on its own how to divide expenses and income and determine the cost of providing services. Organizations can be recommended to use a general approach: the cost of the service is formed from the sum of direct and indirect costs, the former directly increase the cost of the service, and the latter after distribution among all calculation objects. Note that the procedure for determining the cost of services is one of the most important elements of the NPO's accounting policy, since the price of paid services and financing depend on it. free services provided to the population. With regard to paid services and related costs, NPOs can be guided by commercial standards - PBU 9/99 and PBU 10/99. This means that NCOs should decide on the classification of commercial receipts (payments) and corresponding expenses: which of them should be included in the revenue (expenses) for ordinary species commercial activities, and which ones - as part of other income (expenses) of the organization. Operating accounting standards provide the right to choose in this matter - in order to make it right, NPOs need to take into account the nature of their business activities, types of income (expenses) and the conditions for their receipt (payment). For example, proceeds from the provision of paid services to the population (expenses associated with the provision of paid services) should be attributed to income (expenses) for the main activities (account 90). Other receipts and payments, such as those related to the provision of property for rent or related to financial investments NCOs may be accounted for as other income and expenses (account 91), provided that these operations are not the subject of the main commercial activity of the NCO or are one-time transactions. Non-profit organizations do not accrue depreciation on intangible assets, therefore, it is not necessary to describe the method of depreciation calculation in the Accounting Policy of NCOs. It is enough to establish the useful life and write off intangible assets at the end of this period. With regard to the MPZ for NCOs, PBU 5/01 does not contain separate requirements indicating that this document is used only by commercial firms. In order to organize proper control over the movement and safety of the inventory, before putting them into operation, the NCO reflects materials on the accounts of the inventory. The accounting policy of a non-profit organization should prescribe an assessment of reserves when they are retired and put into operation (at the cost of each unit, at the average cost, at the cost of the first stocks acquired). Average cost valuation, which is the most common method, involves choosing a weighted or rolling valuation. The first is determined by the average monthly actual cost stocks, when the calculation includes the quantity and cost of inventories at the beginning of the period and all receipts for reporting period(month). The second is determined based on the quantity and cost of inventories at the beginning of the reporting period and all receipts until the release of materials into operation. The weighted average valuation method is quite simple and this is one of the advantages over the moving valuation method, which sometimes predetermines the choice in accounting policy in favor of the first method. Only the main assets that an NPO can have are listed here, in fact there are more. A non-profit organization needs to classify them correctly in order to account for their objective current valuation. If there are non-standard assets (liabilities) or if issues that are not regulated by law arise, the organization can use clause 7 of PBU 1/2008 by developing and fixing in its accounting policy its own accounting procedure that does not contradict the law.

Tax accounting policy

A non-profit organization has the right to engage in entrepreneurial activities, but only insofar as it serves to achieve the goals for which it was created (Article 24 of the Federal Law of 12.01.96 No. 7-FZ "On Non-Profit Organizations"). In conducting commercial activities, NPOs also need to decide on Accounting policy for taxation. In accordance with paragraph 2 of Art. 11 of the Tax Code of the Russian Federation, an accounting policy for taxation purposes is a set of methods (methods) allowed by the Tax Code of the Russian Federation for determining income and (or) expenses, their recognition, evaluation and distribution, as well as accounting for other indicators of the financial and economic activity of the taxpayer necessary for taxation purposes. NPOs conduct their statutory activities at the expense of targeted funding and targeted revenues. The main feature of these funds is that targeted funding is directed to strictly defined projects (activities), and targeted revenues are used to conduct the statutory activities of non-profit organizations. Even if a non-profit organization does not conduct commercial activities, then in accordance with the requirements of the Tax Code of the Russian Federation, it is obliged to keep separate records of income and expenses for each object of targeted financing. The method of maintaining separate accounting should be prescribed in the accounting policy of the organization. The tax policy of NCOs reflects: the procedure for the formation of amounts of income and expenses; the procedure for determining the share of expenses in the current period; the procedure for creating reserves; the amount of income tax debt to the budget; a list of persons responsible for maintaining tax records, for its organization, for the workflow schedule, forms of primary documents; tax registers.

income tax

For non-profit organizations to tax-free income in the form of targeted income Art. 251 of the Tax Code of the Russian Federation includes entrance, membership, share contributions, donations recognized as such in accordance with the civil legislation of the Russian Federation, as well as deductions for formation in the established Art. 324 of the Tax Code of the Russian Federation as a reserve for repairs, overhaul common property that comes to a partnership from homeowners, a housing cooperative, a horticultural, horticultural, garage-building, housing-construction cooperative or other specialized consumer cooperative from their members. In order for these amounts not to be taxed, they are subject to the following requirements:

• membership fees, their amount and frequency of payment must be provided for by the charter of the organization. They can be directed to the maintenance of the management apparatus, but not to the provision of services in favor of individual members of the organization;


• in accordance with Art. 582 of the Civil Code of the Russian Federation, donations can only be made to citizens, medical educational, educational, scientific institutions, foundations, museums, public and religious organizations, the state and municipalities. Associations, unions, non-profit partnerships, bar associations, autonomous non-profit organizations, trade union organizations not listed in this article are not eligible to receive donations.

An NCO applying the general taxation regime calculates and pays tax on profits from entrepreneurial activities in accordance with Art. 246 of the Tax Code of the Russian Federation. The profit received from entrepreneurial activity is not subject to distribution among the founders of a non-profit organization in the form of dividends, but must be directed to the conduct of statutory activities. Based on the requirements of Art. 26 of Law N 7-FZ, after paying income tax in accounting, profit from entrepreneurial activity is taken into account as a source of the organization's statutory activities and the formation of its property in accordance with the estimate. Profit received from entrepreneurial activity at the end of the reporting year, non-profit organizations must write off from the debit of account 84 "Retained earnings (uncovered loss)" to the credit of account 86 "Target financing". For separate accounting profit received from entrepreneurial activity, to account 86 you can open a sub-account "Profit from entrepreneurial activity". In accordance with Art. 313 of the Tax Code of the Russian Federation, the tax accounting system is organized by the taxpayer independently. In this regard, a non-profit organization must develop a methodology for organizing separate tax accounting for targeted revenues and targeted expenses, as well as their separation within each type of activity and fix it in the Accounting Policy for tax purposes. Based on the requirements of paragraph 14 of Art. 250 of the Tax Code of the Russian Federation, when targeted revenues and funds from targeted financing are used for other than their intended purpose, these funds and revenues are recognized as non-operating income of a non-profit organization and are included in the tax base when calculating income tax. At the same time, earmarked funds used for other purposes are included in the income of a non-profit organization at the time of actual use of targeted funds for other than their intended purpose, or at the time of violation of the conditions under which they were provided in accordance with subpara. 9 p. 4 art. 271 of the Tax Code of the Russian Federation. Tax accounting should be based on primary documents received and formed in the course of accounting. Also, the use of the funds received is recognized as inappropriate if the documents confirming the expenses do not meet the requirements of the law. Therefore, the accounting policy of the NCO should reflect the applicable forms of primary documents. For example, waybills must have a form developed by an NPO and with all the necessary details provided for by Order of the Ministry of Transport No. 152. The object of taxation of the profit of the organization is income reduced by the amount of expenses incurred (Article 247 of the Tax Code of the Russian Federation). Consequently, the costs of conducting statutory activities are not included in the costs associated with the entrepreneurial activities of a non-profit organization, and are not taken into account in the tax base when calculating income tax. True, a number of independent experts believe that a non-profit organization can distribute general business expenses between commercial and non-commercial activities in the manner prescribed by paragraph 1 of Art. 272 of the Tax Code of the Russian Federation. To general expenses distributed in proportion to the share of the relevant income in the total amount of income received by the NPO, it is necessary to independently develop and approve in the accounting policy for tax purposes an economically sound distribution procedure general expenses between statutory and entrepreneurial activities.

value added tax

According to Art. 143 of the Tax Code of the Russian Federation, all organizations and NPOs are not excluded from this list. Target funds received by NGOs are not related to the implementation of work, the provision of services, on this basis, targeted and membership fees, donations, grants, budget appropriations and so on. are not included in the tax base for value added tax. At the same time, the Tax Code of the Russian Federation provides for exemption from VAT for transactions performed by them for individual NCOs. So, on the basis of sub. 14 p. 2 art. 149 of the Tax Code of the Russian Federation, the sale on the territory of the Russian Federation of services in the field of education for the conduct of training and production (in the areas of basic and additional education specified in the license) or educational process by non-profit educational organizations is not subject to VAT (exempted from taxation). In accordance with sub. 20 p. 2 art. 149 of the Tax Code of the Russian Federation, services in the field of culture and art provided by cultural and art institutions are exempt from VAT, including the sale of entrance tickets to attend theater and entertainment, cultural and educational and entertainment events, the form of which is approved in the prescribed manner as a form strict reporting. If an NPO sells goods, works, services, then they may be subject to other benefits or reduced rates provided for by the Tax Code of the Russian Federation. VAT paid on the acquisition of property, services of an NPO is included in the cost of this property (services). If property and acquired works and services are used by non-profit organizations both in taxable and non-taxable transactions, then the tax amounts are deductible or taken into account in the cost of purchased goods (works, services) in the proportion in which they are used for production and (or) sale of goods (works, services) subject to VAT and exempt from taxation. The organization itself determines the method of maintaining separate accounting for "input" VAT in the Accounting Policy, in accordance with paragraph 4 of Art. 170 of the Tax Code of the Russian Federation. In the absence of separate accounting, the NCO loses the right to a tax deduction of "input" VAT on goods (works, services) acquired in the course of commercial activities and used in transactions subject to VAT. In accordance with sub. 1 p. 2 art. 146 and paragraph 3 of Art. 39 of the Tax Code of the Russian Federation, an operation for the transfer of fixed assets is not recognized as an object of taxation, intangible assets and (or) other property to non-profit organizations for the implementation of the main statutory activities not related to entrepreneurial activities, as well as the transfer of funds to non-profit organizations for the formation of target capital, which is carried out in the manner established federal law"On the procedure for the formation and use of target capital of non-profit organizations". The performance of construction and installation works (CEW) on their own is one of the independent objects of VAT. Even if an NCO is exempted from VAT on its transactions, during construction economic way for construction and installation work performed on their own, VAT should be charged on the last day of each tax period. In some cases, VAT deductions can be applied. With regard to the implementation of construction and installation works for own consumption, deductions can be conditionally divided into three types in accordance with paragraph 6 of Art. 171 of the Tax Code of the Russian Federation:

• presented to the taxpayer by contractors in the course of their capital construction;


• presented to the taxpayer for goods, works, services acquired by him for the performance of construction and installation works;


• calculated by the taxpayer independently from the cost of construction and installation works performed for own consumption.

With regard to the first two types of deductions, there are no restrictions in the Tax Code of the Russian Federation. Consequently, an NPO, when performing construction and installation works at the expense of target funds of an object intended for statutory activities, has the right, when paying VAT to the budget, for a tax deduction for VAT on the work of the contractor, on materials and services related to construction. With regard to the third type of deductions, it should be noted that if the property is not intended for taxable transactions, and if the value of the property is not subject to inclusion in expenses (including through depreciation) when calculating corporate income tax, the deduction cannot be applied. VAT charged on the cost of construction and installation work for own consumption will be included in the initial cost of the facility under construction. From 01.01.09 Federal Law No. 224-FZ of 26.11.08 amended paragraph 5 of Art. 172 of the Tax Code of the Russian Federation and now the moment of determination tax base on construction and installation works for own consumption coincides in time with the emergence of the right to apply deductions on construction and installation works. This means that the accrued VAT on the cost of construction and installation works based on the results of the current quarter is deductible in the same quarter in the same amount. Of course, this rule does not apply to organizations that will use the constructed real estate objects in VAT-free operations, and therefore does not apply to non-profit organizations that build with targeted funding and use the constructed object in their statutory activities. The Federal Tax Service of the Russian Federation, in Letter No. ШС-6-3/862@ dated November 26, 2008, clarified the issue of applying VAT deductions for real estate. The Federal Tax Service reports that the norms of Art. 171 of the Tax Code of the Russian Federation allow deducting the amount of tax presented to the taxpayer by contractors in full, regardless of the fact that the facilities under construction are intended for use in operations not subject to VAT. But after the commissioning of such facilities, the provisions of clause 6 of this article of the Tax Code of the Russian Federation should be applied and VAT should be restored in the amount of 1/10 of the corresponding share previously accepted for deduction. The share of non-taxable goods, works, services in the total share of shipped goods for the purpose of VAT recovery is determined once a year on December 31. The provisions of this Letter and the norms of art. 171 of the Tax Code of the Russian Federation also apply to NPOs.

Example

A non-profit organization commissioned an office building in 2009, which is used for VAT-free activities. The building was built on its own with the involvement of contractors. VAT on the cost of construction and installation work performed in-house was charged to an increase in the initial cost of the building, and VAT paid on invoices received from contractors in the amount of RUB 1,600,000 was taken to tax deduction. In 2009, the NCO had a transaction subject to VAT - the sale of property in the amount of 472,000 rubles. including VAT - 72,000 rubles. The amount of targeted income for the year amounted to 24,000,000 rubles. The share of non-taxable income in the total amount of income will be 0.9836 (24,000,000:24,400,000 rubles). A tenth of the VAT deductible for contract work will amount to 160,000 rubles. (1600,000 rubles: 10). Let us determine the amount of VAT to be recovered on 31.12.09. It will be equal to 157,376 rubles. (160,000 rubles x 0.9836). Thus, the organization within 10 years will restore the VAT previously accepted for deduction. The only question that remains unclear is the legality of extending this rule to NCOs, since they do not charge depreciation on real estate objects, since they do not use them in income-generating activities. The problem is, in accordance with paragraph 2 of Art. 259 of the Tax Code of the Russian Federation, VAT recovery on real estate objects is carried out starting from the moment depreciation is charged for this object. There is no direct indication of the procedure for restoring VAT on real estate in relation to NPOs in the Tax Code of the Russian Federation. In addition, the amount of tax to be recovered is included in other expenses. And if the NPO has no other income, the loss will increase.

The article deals with the issues of compiling an accounting policy for an NPO that applies common system taxation, but organizations using the simplified tax system are not exempt from the need to compile it, especially since they need to keep accounting records of fixed assets and cash transactions. Accounting for income and expenses for tax accounting purposes is largely carried out according to the rules of chapter 25 of the Tax Code of the Russian Federation, subject to the restrictions established in chapter 26.2. Depending on the thoroughness of the development of accounting policies, a non-profit organization can significantly reduce the number of problems that it encounters during a desk or field trip. documentary verification tax authorities. It is necessary to take into account all the industry specifics of the activities of NPOs and, in the presence of uncertainty in the current legislation, the chosen option for maintaining accounting or tax accounting should be included in the accounting policy. Ivchenko Tatyana - auditor, tax consultant, general director of Audit-Expert LLC

Goals of developing an accounting policy

The accounting policy of any organization is drawn up in order to determine in it the main methodological aspects that the legal entity will focus on when conducting accounting operations. This need is caused by the fact that in some cases legally established options for accounting methods are provided, the choice of which must be made independently, taking into account the preferences and specifics of the activities of a particular legal entity. If the method of accounting for an existing object is not established by law, it should be developed, and the result of the development should also be fixed in the accounting policy.

The accounting policy will be in demand not only by inspectors. It is important primarily for the user himself, since it reflects all the features of the methodology he independently chose (clause 5.1 of PBU 1 / 2008, approved by order of the Ministry of Finance of Russia dated 06.10.2008 No. 106n).

Non-profit organizations (NPOs) are not an exception in this regard, since they, as well as other legal entities, are subject to (Law "On Accounting" dated 06.12.2011 No. 402-FZ) duties:

• for accounting (clauses 1, 2, article 5);
• development of an accounting policy (clause 2, article 8);
• preparation of accounting records (clause 2, article 13).

Moreover, in a number of situations, NCOs have more opportunities to choose from existing methods than other organizations.

Specifics of NCO accounting policy

A special accounting policy developed in non-profit organizations becomes due to the following points:

• an NPO may have no commercial activity at all, in which case there is no need to develop a tax accounting policy;
• NCOs (other than those subject to mandatory audit and included in the register of foreign agents performing the functions) can apply simplified accounting methods and draw up simplified accounting (subparagraph 2, paragraph 4, article 6 of Law No. 402-FZ);

ATTENTION! Simplified accounting methods are established federal standard(Article 21 of Law No. 402-FZ). There is no such standard at the time of writing. But work on its development is already underway. The expected date for the entry of the standard for non-commercial activities is 2021 (Order of the Ministry of Finance dated 05.06.2019 No. 83n).

Don't know your rights?

• there are PBUs that are not subject to use by NCOs (13/2000, 20/03);
• NPOs that have chosen to simplify accounting have the right not to apply a number of PBUs (2/2008, 8/2010, 11/2008, 12/2010, 16/02, 17/02, 18/02) and the right to use both these PBUs and and all others, including NPOs, with certain features;
• NCOs conducting commercial activities along with non-commercial activities, as well as commercial organizations, have the right to choose the taxation system applied to sales income and tax accounting methods from those existing for the selected system;
• for NGOs with certain areas of activity, methodological recommendations can be developed that take into account the specifics of this activity.

These features not only expand the number of accounting methods available to NCOs, but also create the prerequisites for the formation of a completely unique accounting policy for each specific organization. Moreover, despite the legally established possibility of simplifying a number of accounting procedures, the text of the accounting policy of an NPO itself may turn out to be more voluminous than that of a commercial organization.

What to reflect in the NPO accounting policy for 2020

The accounting policy intended for application in 2020 should reflect all the moments that are significant in the current situation for the organization and describe them in detail (without allowing double interpretation). The detail of the presentation is especially important, since the accounting policy is the main document that must be followed in the accounting work conducted in the legal entity for which it was drawn up.

When forming the current accounting policy, it is necessary to use the current version of Law No. 402-FZ, the Tax Code of the Russian Federation, applicable to PBU NCOs and other regulations. Links to specific paragraphs and articles of these documents may be provided in the text of the accounting policy for the convenience of the user.

The rules set out in the accounting policy of NCOs for 2020 are designed for the long term (clause 5 of PBU 1/2008), that is, the document may continue to be valid in subsequent years. If some provisions require changes or new objects appear, the accounting rules for which are not reflected in the current accounting policy, its text can be changed or supplemented with a separate organizational and administrative document.

A sample NCO accounting policy, compiled using the regulations valid in 2020, is given below:

Accounting policies for NCOs are mandatory, as for any other organization. However, it is compiled taking into account the specifics of the activities of NPOs and the possibility of using simplified accounting, which allows, with certain reservations, to apply those PBUs that apply to NPOs. The accounting policy should be applied consistently from year to year, therefore, its provisions developed for 2020 may also be valid in subsequent years, unless legally justified changes to them or additions are required due to the appearance of objects, the accounting rules for which are not described in the applied accounting policy. were.

” dated November 21, 1996 and in accordance with the Accounting Regulation “Enterprise Accounting Policy” PBU 1/2008 (approved by order of the Ministry of Finance of the Russian Federation dated January 1, 2001 No. 000n).

1.2. The accounting policy of an NP is a set of accounting methods chosen by him - primary observation, cost measurement, current grouping and final generalization of the facts of statutory activities.

1.3. The USN regime applies to accounting and reporting of NP.

2. Organization of accounting in NP:

2.1. Responsibility for the organization of accounting in the NP and compliance with the law in the performance of business operations lies with the General Director.

2.2. Accounting is carried out Chief Accountant.

2.3. Timely provision of complete and reliable reporting carried out by the Chief Accountant.

2.4. The Chief Accountant is appointed and dismissed by the General Director and reports directly to him.

2.5. In case of disagreement between the General Director and the Chief Accountant on the implementation of certain business transactions, documents on them can be accepted for execution from a written order Director General which bears full responsibility for the consequences of such operations.

3. The following persons have the right to sign primary accounting documents:

When changing financially responsible persons;

When revealing facts of theft, abuse or damage to property;

In the event of a natural disaster, fire or other emergency;

In case of reorganization or liquidation of NP.

4.4 The inventory is carried out by a permanent inventory commission, its composition is determined by the order of the General Director.

5. Estimation of property and liabilities of NP:

5.1 The valuation of the property and liabilities of an IR is carried out in amounts rounded to the nearest ruble.

7.1. Low-value assets that meet the criteria of fixed assets should be reflected in accounting and financial statements in accordance with applicable law as part of inventories;

7.2. The value limit, within which low-value assets are recognized as inventories, is set at a cost of no more than 20,000 rubles;

7.3. The change in the value of fixed assets, at which they were accepted for accounting, should be made without revaluation on a voluntary basis;

7.4. The formation of the residual value of fixed assets, upon disposal, is carried out on a separate sub-account of account 01.

7.5. For objects of fixed assets, depreciation shall not be accrued in accordance with the current legislation.

Generalization of information on the amounts of depreciation accrued on a straight-line basis should be carried out using off-balance account 010 “Depreciation of fixed assets”.

The useful life is determined based on the expected life of the object, its physical wear and tear.

8. NP reporting:

8.1. The reporting period is the period from January 1 to December 31 of the year.

8.2. The reporting of the NP is approved in the manner prescribed by the charter in the following terms:

For annual accounts- within 90 days after the end of the year,

9.Norms for some expenses:

Daily allowance 500 rubles. in a day;

Accommodation and rent of premises at actual costs, but not more than 1500 rubles. per day.

9.2. Hospitality expenses are made in accordance with the approved estimate of income and expenses.

10. Control over business transactions:

10.1. Current and operational control over business operations is carried out by the Chief Accountant and the General Director.

10.2. Checking the accounting and reporting of the NP is carried out in accordance with the law and the Charter of the NP.

10.3. Control of accounting and reporting of NP is carried out during the annual audit.

11. Final provisions:

11.1. Changes to this provision and their entry into force occur in accordance with the law.

11.2. Additions to the annexes to this Regulation may be made by orders of the General Director.

11.3. Changes and additions to this Regulation may also be made to eliminate errors and omissions.