How to open a charitable foundation order. How to open a charitable foundation. Tax contributions for the BF

According to the current legislation, a charitable foundation (CF) is an organization that does not derive profit from its activities, and even more so does not divide it among the founders. In other words, this is a completely disinterested transfer of property or funds to people who need them. Consider what needs to be done to open your own BF.

What is required to open?

First of all, funds are needed, and considerable ones. They will go to pay salaries to employees, utility bills, stationery and so on. For this reason, many founders of foundations are interested in how they have the right to dispose of the funds received from benefactors.

Important! 4/5 of the profits of the BF should be spent directly on charity, and only 1/5 - for their own needs.

Also, certain documents will be required for opening, but their list will be discussed a little later.

Stage 1. Preparation

Preparatory activities include the following:

formation of the charter of the fund;
choosing an appropriate name;
rent of office space;
creation marketing strategy and own website
search for investors;
search for volunteers.

Important! It is advisable to start the implementation of the project even before registration - thus you will demonstrate the seriousness of your intentions.

Stage 2. Registration

All such funds are registered with the Ministry of Justice. No licenses are issued, only submit an application by preparing the list of documents below:

data on the actual / legal address of the organization;
certificate of decision regarding the opening of the fund;
bank receipt confirming the payment of the state fee;
charter of the organization (in 3 copies);
information about all founders;
the application itself (in 2 copies, one of which must be notarized).

Important! The founders of a charitable foundation can be both individuals and legal entities.

Stage 3. Registration decision

After registration of the BF, it should be registered with certain authorities. These bodies include:

state statistics service;
tax office;
social and health insurance funds.

It is worth noting that at the present time there are many companies that offer registration services for such organizations. You can resort to their help if you do not have time to do everything yourself.

Where to get money?

Statistical data: in terms of the amount of funds that are donated to charity, Russia is on the same level with one of the poorest countries on the planet - Zimbabwe. It is regrettable, but most domestic companies are in no hurry to share anything with those who really need it.

The bulk of investors are individuals, not companies. Moreover, often the help they provide is not financial at all - it can be, for example, old things or participation in volunteer activities. The largest charitable foundations (such as "Wings", "Volnoe delo", "Give Life" and other 42 similar organizations in Russia) know about this like no other.

Debunking some myths

This is true - many sincerely believe that such funds are created solely for money laundering or theft of budget funds. No one will argue about laundering - today there are many fraudulent funds that are not "hindered" even by the close control of the authorities.

But as far as budget money is concerned, here you can be calm - the BF receives practically nothing from the state.

Who can liquidate a fund?

The fund can be closed only in court.

The reason for the closure may be:

evasion from the activities provided for by the charter;
the impossibility of achieving the set goals;
insufficient amount of funds from the fund to achieve these goals;
other reasons provided by law.

Important! After the liquidation of the fund, all its property goes to satisfy the requirements of creditors. If something remains, then it goes to the goals specified in the charter of the organization.

In conclusion, I would like to note that the establishment of a charitable foundation is a decision that requires considerable perseverance, so that with its help it would be possible to overcome all obstacles in its path (and there will be many of them). Be that as it may, this is a good intention, and Good, as you know, always defeats Evil.

Many entrepreneurs and ordinary people are engaged in charity, which consists in providing material assistance to certain people. In order to ensure that funds are not distributed randomly, and that it is easier for people to do good deeds, there are charitable foundations. The creation of such an organization involves bringing together people who will raise funds and regulate their flow to those in need.

At the same time, it is important to understand that such an institution cannot make a large level of profit in the course of its activities - this is illegal and punishable.

There are a large number of organizations involved in the collection and distribution financial resources to help various groups of people (children, disabled people, etc.).

First of all, they are divided into 2 categories:

Commercial funds- in essence, they should be called charitable organizations, not foundations, since they have membership, and they also conduct third-party commercial activities.
Non-commercial- the most common type. The main idea is to combine the property of citizens or legal entities with the condition of control over the disposal of funds by the Board of Trustees.

Among non-profit it is customary to distinguish 2 subgroups:

public- those organizations that have support from the state and society (their share in funding is more than a third of the total). Most often, the number of founders is very high. Among public foundations, the most common are medical, religious and educational associations.
Private- those in which the share of the state and society in financing is very small (less than one third of the amount of financing). In this case, most often this concept is used as a tax term.

Finally, private foundations are divided into:

Operational- those organizations that conduct a certain type of activity that leads to the planned result. This may be the organization of programs for the rehabilitation of victims of disasters or the implementation of measures to reduce unemployment.
non-operational- those who do not independently implement any support programs, but only collect funds (including for the needs of operating funds). Non-operational organizations can finance not only individual events, but also charitable institutions in general.

Detailed information on how to create such an institution on the Internet is presented in the following video:

Conditions for the implementation of charitable activities in Russia

The conditions for the implementation of such activities are regulated by federal law, which was adopted in 1995. So, there are certain provisions regarding the activities of a charitable foundation or organization:

Such organizations can perform those actions that are aimed at achieving the goals of their creation or the goals provided for by the relevant federal law.
They can carry out entrepreneurial activities only within the framework of achieving their goals.
A charitable organization may raise resources and conduct non-operating transactions.
In addition, they can establish business companies: in this case, other persons who are not related to the fund cannot be members of the participants.
Finally, such an organization cannot use its funds for third-party purposes, among which the support of campaigns, as well as political parties or movements, stands out.

The foundation can open branches- both on the territory of the Russian Federation and on the territory of foreign states (according to the laws that are in force on their territory).

A branch cannot be a legal entity, and its property must be accounted for both on a separate balance sheet and on the balance sheet of the fund itself.

For wages administrative staff an organization cannot withdraw an amount exceeding 20% of the funds that it spends in a calendar year. However, this limitation is not related to payments wages those people who carry out charitable programs.

On the balance sheet of any charitable organization (regardless of its type) may own:

Results of intellectual activity.
Informational resources.
Building.
Various equipment.
Cash.
Securities.
Other property.

Finally, in order to carry out their activities, foundations can unite into unions or associations on a contractual basis while maintaining legal independence.

The procedure for obtaining the necessary documents and permits

In order to create such an organization, it is necessary to prepare a number of documents:

An application for registration of a fund, which is filled in a special form. Number of copies - 2 (in this case, one of them must be certified by a notary).
A receipt confirming the payment of a fee in the amount of 4 thousand rubles.
Constituent documents - the charter and information about the founders (as in the case of the application, 2 copies are required).
The decision to create a fund, which must be recorded - 3 copies will be required.
Information about the legal address of the organization (the actual address will also be required if they do not match).
A document designed to confirm the ownership of the premises in which the fund will carry out its work.

After that, you must wait for a decision on the possibility of registration. In case of a positive outcome, the organization within 14-15 working days receives a document confirming the availability state registration at the fund. In addition, along with this document, she also receives a certified charter.

Both a legal entity and an individual can open a fund. In any case, after obtaining state registration, it is necessary to deal with the issues of registration with the tax service, the compulsory insurance fund, federal service statistics, etc. To carry out such actions, it is best to contact a specialized law firm.

Premises and staff

The foundation can either have its own premises or rent it. However, depending on whether it is operational or not, additional premises will be required. For example, in the case of organizing programs for the adaptation of children with disabilities, additional space will be needed for classes.

In such cases, the issue can be resolved by contacting city administration, as well as by searching for premises through volunteers, members of the foundation and philanthropists. Often some municipal institutions(e.g. schools) are willing to provide vacant premises at certain times.

Among the staff, there are several types of specialists:

Those who are looking for sources of funding.
Those who purchase life support resources, etc.
Employees involved in the processing of requests for assistance.
Employees in charge of legal matters.
Volunteers who, in fact, are not on the staff and are engaged in various kinds of activities for free.

Depending on the type of fund and the activities it carries out, other specialists may be needed.

Search for sources of financing and proper distribution of funds

Among the sources of financing and formation of property are:

Contributions of the founders of the fund.
Membership fee.
Various donations from individuals and legal entities in kind and in cash.
Charitable grants (they are targeted).
Income from securities and other non-operating transactions.
Income from the activities of various business companies that may be established by the foundation.
Volunteer work.
Permitted income entrepreneurial activity.
Revenues related to measures to attract various philanthropists (this can be auctions, lotteries, entertainment, cultural or sports events, sale of property from philanthropists), etc.

Unfortunately, in our country, only a few companies are ready to send part of their income to charity. Therefore, private donations remain the main source of funding for such organizations. For example, foundations may organize fundraising at the university or through charity fairs and concerts.

In addition, you can use such a phenomenon as crowdfunding - this is the collection of funds on the principle of "from the world on a string." So, for a specific project, a description, a video is created and possible donation amounts and possible rewards for them are determined - this can be a written gratitude to the organization, its symbols or other small tangible and intangible values.

The cost of organizing this type of business

The main expense item when opening a fund is the rent or purchase of premises. Rent will cost 500-2000 rubles per square meter per month. In addition, some costs and a fairly large amount of time will be spent on finding sources of funding and starting a full-fledged work.

A certain cost item will be the preparation of documentation - together with the payment of the state fee, it will require from 15,000 to 20,000 rubles.

Staff salaries will be made from the money that the fund receives: the amount should not exceed one fifth of the total funding.

Thus, despite the fact that the charitable foundation is a non-profit organization, it does not imply work on a gratuitous basis. It does not require large expenses for its organization: the main difficulty is connected with attracting capital. To do this, it is necessary to correctly select the area in which he will carry out projects.

It is known that in any more or less developed society they are distributed according to the principle of priority. However, it often happens that some important processes from a social point of view do not receive adequate funding. Fortunately, today anyone can contribute to the development of medicine, sports or culture. This became possible thanks to the existence of special charitable foundations. What is it?

Charitable foundations are special non-profit organizations that accumulate cash for the purpose of their further targeted distribution among those in need. From a social point of view, such movements are simply necessary. After all, the state cannot always ensure the normal functioning of individual mechanisms that are important for public life on its own.

Anyone can become a patron of a charitable foundation. In practice, this means that absolutely anyone can voluntarily donate money by sponsoring some particular area of social life (for example, medicine, science or art) or even a specific group of poor citizens. And not only the society itself, but also special state structures will closely monitor that all the transferred finances reach their addressees.

Help Fund as a way of charity

For most large countries, such a problem as insufficient budget flexibility remains very relevant to this day. Due to the impossibility of prompt response of those in power to current events, many important aspects social life in such states remain without proper funding. Unfortunately, it is no exception in this sense and the Russian Federation. That is why the activities of charitable foundations in our country are so in demand.

By independently creating appropriate organizations, caring people take on the responsibility of supporting state culture, science and sports. They also promptly provide social protection certain categories of needy citizens. Hundreds of millions of dollars annually pass through the hands of Russian philanthropists, which are then distributed by them to the most pressing needs of society.

Today, the following Russian funds have received the greatest fame, thanks to their activities:

Vladimir Potanin Foundation (financial support for students);
the Volnoe Delo Foundation (the Temples of Russia program and other well-known projects relating to various spheres of social life);
Fund "Dynasty" (financing of educational programs and science in general);
Victoria Foundation (support for orphans);
Link of Times Foundation (preservation of Russian cultural heritage).

From a legal point of view

Relief Foundation - non-profit organization

From the point of view of legislators, a charitable foundation can be considered any non-profit (that is, founded without the purpose of making a profit) structure specializing in the provision of a particular type of social service.

According to Article 118 of the Civil Code of the Russian Federation, any legal entity or individual can open such an organization. By the way, in the latter case, the benefactor does not even have to be a citizen of the country.

It is curious that, according to the same Russian legislation, the described funds can also engage in entrepreneurial activities. Moreover, to do this both on their own behalf and through a specially founded for this joint-stock company, or - . There are only a few restrictions on this:

at least 80% of all profits received by such entrepreneurs should be redistributed to finance charity;
the scope of the foundation's business activities (as well as the specifics of the charitable services provided by it) must be clearly indicated in all documentation of the organization using OKVED codes;
Entrepreneurial activities of a charitable foundation should not go beyond the charter of the organization (Article 49 of the Civil Code of the Russian Federation).

How to open a charitable foundation?

Anyone can create a fund to help

As is clear from all of the above, purely theoretically, anyone can establish their own charitable foundation. In practice, however, certain conditions must be met for this to happen. More specifically, it is about securing funding for the fund.

In other words, before opening such an organization, the philanthropist must make sure that social services, which he is going to provide, will arouse the interest of prospective patrons. That is why the founders of foundations are usually people who already have some experience in philanthropic activities.

As soon as the benefactor decides on the front upcoming work, he can start writing a business plan for his organization. Not only a clear idea regarding the targeting of the fund's services is important here. The list of prospective patrons is also important. This moment can become critical, because without generous donations, a young organization simply cannot provide even its own economic activity, because 80% of its income will be accumulated for charitable purposes.

One way or another, as soon as the business plan is ready, the founder of the fund will be able to register his offspring with the Ministry of Justice of the Russian Federation. According to the laws on charitable activities and non-profit organizations, this step is strictly required. To carry out the procedure itself, the founder will need the following documents:

for fund registration (form РН0001);
a documented decision on the establishment of an organization and the approval of the relevant constituent papers;
charter of the future fund (in triplicate);
a receipt in the amount of 4 thousand rubles;
proof that the fund has an actual address (certificate of ownership of the office space or a letter of guarantee from the landlord thereof).

As a rule, the decision to establish a charitable foundation is made by the Ministry of Justice within two weeks. The same amount of time is required for the mentioned state body to certify all necessary registration documents. As for, in fact, official activities, its organization will be able to start as soon as its founders have the following papers in their hands:

After that, the philanthropist will only have to register with the statistics service, as well as funds - pension and social insurance. Then he will be able to choose a bank to service the accounts of the organization and finally proceed with the planned activities.

As regards, directly, the taxation of charitable foundations, it has some specifics. All payments are made within the so-called narrowed base. Thanks to this, any voluntary donations made to the fund will not be taxed. In order for this to work not only in theory, but also in practice, all charitable contributions received by the organization must be properly registered. Only a very experienced accountant with serious accounting experience can usually cope with such a task.

In this video, you will learn how the fund is created and how you can create a fund from scratch:

Before you open a public organization or charity fund, you need to understand how these forms differ from other forms of bringing people together. Their main goal is to provide various kinds of assistance to one person or a group of people, animals, the surrounding nature, the preservation of cultural and historical monuments, and so on.

And most importantly, the business plan of such a fund does not imply making a profit from its activities. That is why all income received from his work is not taxed. Income comes from sponsorship and support from patrons. But the foundation can use up to 20% of donations from these funds for its own needs. They must go to meet her needs. The remaining 80% should go to destination.

Normative base

How to open a charitable foundation will be prompted by special regulations that regulate the opening, activities and procedures for closing such organizations.

The main regulations that should be followed in the work of a charitable organization are:

Federal Law of the Russian Federation dated 12.01.96 "On non-profit organizations";
Federal Law of the Russian Federation of 11.08.95 "On charitable activities and charitable organizations".

In these regulations it is emphasized that a charitable organization cannot be created for commercial purposes. Its income is transferred free of charge to the purposes for which it was organized.

Functions of a public organization

As experts say, it makes no sense to open a public organization if there is a desire to transfer funds to those in need only once. In this case, it is better to do it without intermediaries.

It makes sense to open a new charitable organization when, in addition to the actual transfer of funds, it will deal not with targeted assistance, but with the entire cycle of work that is usually included in the terms of reference of such an organization. These include:

informing about the creation and work of the fund in other organizations, associations, communities, so that as many people as possible who need its help learn about it;
collection and dissemination of information about those who need it, as well as informing about the details of their bank accounts;
organizing the collection of the necessary funds, searching for investors, sponsors and others who want to support the work of the organization;
distribution of funds among those in need on the basis of the laws of the Russian Federation.

On the one hand, it is possible to engage in this activity without the official registration of a charitable foundation. But then all donations will be taxed as income. Therefore, those who are involved in the distribution of such funds, first of all, think about how to open a charitable foundation so as not to pay taxes on donations.

However, the operation of a foundation or charitable organization always involves costs. At a minimum, funds will be required for:

office rent and equipment;
purchase of stationery and other goods;
public utilities;
employees' salaries.

Therefore, the law officially allows the use of 20% of the received sponsorship for the needs of the foundation. The director of the fund is responsible for the distribution of funds. Every quarter, he signs reports on the movement of funds within the organization, which are referred to the tax office.

Organization registration

First of all, a business plan public organization should provide for its official registration. It is carried out by state registrars in the city or district administration of the city. That is, in the administration to which the legal address of the organization belongs. You should think over all the issues of renting or buying a room in advance in order to contact the right institution. If you submit the documents to the wrong address, they will refuse to register you.

Documents can be submitted in person or by mail. In the latter case, an inventory of all sent papers must be attached to the package of documents. Whatever method of filing documents you choose, the state registrar must consider and make a decision within three days.

Constituent documents

Like any business, a charitable organization requires preparation to create. constituent documents. First of all, include in the business plan the creation of a charter, which is the foundation of the organization. There is a certain order of its compilation. The charter must contain certain sections, provisions, reflect the essence of the organization's activities. If you make mistakes in its preparation, you may be denied registration.

So, the charter should contain the following main sections:

Unique name. Although the charitable foundation is non-profit enterprise, its name must also be original. Multiple foundations or charitable organizations with the same or similar name are not allowed. If the name is not original, you will be denied registration.
Spheres and goals of the fund.
Management bodies: their composition, duties, powers, procedures, etc.
Procedure for the election, approval or appointment of governing bodies.
The procedure for making changes and amendments to the constituent documents.
Sources of funds.
Issues of reporting, accountability of the fund.
The procedure and grounds for the termination of the fund's activities, as well as where and how its funds will be distributed after liquidation.

Each of these items must be present in the charter. In addition, it is important to correctly prescribe all the wording in each of them. Therefore, when drawing up a business plan for a foundation, include the services of a lawyer in it. In the future, your business will also need its services.

Documents for registration

But the registration of an organization takes place on the basis of not only one charter. For official permission, a business requires a whole package of various documents. So, in addition to the charter, the state registrar will require:

If the fund is created by legal entities, then their statutory documents.
If the fund is created individuals then copies of their passports.
Receipt of payment of the fee for registration services.
A registration card filled out in accordance with all requirements.
Minutes of the meeting of founders, at which it was decided to create a fund.

Please note that if the fund's business plan provides for the participation of foreign legal entities in its creation, copies of the documents listed above are required, which are translated into the state language. For example, if a fund creates a foreign entity, will require its registration certificate issued by the country where it is registered. All translations must be certified by a notary.

The procedure for submitting documents

Documents can be submitted personally by the founder. In this case, the registrar will require him to present a civil passport. If the founder submits documents through an authorized representative, an appropriate power of attorney must be presented.

The registrar sends the answer in three days. As a rule, founders receive refusals due to errors in the charter or in the preparation of other documents. If you were refused, this does not mean that your business cannot be officially registered. It is enough to correct the errors and submit the documents again. You can repeat this an unlimited number of times.

Charity: where to start?

There is a lot of talk and writing about charity.

The desire to help others is a good deed. To some, it is, unfortunately, alien. But there are those who are ready to act to make the world around them better, happier, more joyful.

If you are thinking about philanthropy and are planning how to start a charitable foundation from scratch, there are many things you need to worry about.

Your actions should not go against the law, which has developed a number of rules for people who wish not only to help others, but also to do everything so that this help gains scope and helps others to join good undertakings.

Opening of a charitable foundation

At the very beginning of the journey, you must decide on your goals and answer the questions:

who will be assisted by the created fund;
how the organization will operate;
what the name of the fund will be (preferably the name of the planned activity);
which team will work in the fund (number, personal qualities etc.);
what should be present in a new enterprise, etc.

A modern charity should have not only a charter, but also its own website. Before you start the discovery process, you must find people with similar goals to yours who are willing to give time and money to charity.

Remember, there is no warrior alone in the field.

You must have solid ground under your feet, as the conceived business requires strength and support.

Initially, your investments will be needed, both material, and physical, and temporary.

Keep in mind that government bodies check charitable foundations even more carefully than regular businesses. This is due to the fact that previous experience has shown the desire of some businessmen, hiding behind charity, to get an additional powerful source of income.

Opening a charitable foundation requires careful preliminary preparation. As soon as it is implemented, it is advisable to immediately begin implementing projects.

This will show the inspection services your intention to act within the law.

How is registration carried out

The first thing to do before starting official registration is to select the type of activity of the fund by codes.

Opening charitable foundations is not a complicated process. The state considers such organizations as services providing social services to the population.

Your path to the goal will not be more difficult than that of entrepreneurs registering.

You need to prepare the following documents:

statement. You will be given a special form PH0001. You need to fill out two copies. One of them must be certified by a notary;
information about the founders (two copies);
charter (three copies);
protocol on the creation and approval of constituent documents (three copies)4
a receipt stating that you have paid the state fee;
data on the addresses of the enterprise (actual and legal);
ownership of the quadrature where the foundation will operate.

After submitting all of the above documents, please be patient. Your question will be resolved in the ministry within two weeks.

After their expiration, you will be informed about the positive or negative response of the ministry. If the company is registered, you will receive a registration certificate, a certified charter and an extract from.

From now on, you can expand your activity.

The fate of the fund is decided within fourteen days. If all documents are submitted in correct design, you will be answered positively.

The fund is open. What's next?

Your fund is open and now you have important tasks ahead of you. It is not enough to get registered. It is important that the initial collection activities receive a quality follow-up.

It should be remembered that reputation is of great importance for any charitable foundation. Using funds for other purposes, you risk losing it and losing face not only as a citizen, but also as a businessman. They will not want to cooperate with you. Good intentions must have a good continuation.

After the implementation of the main registration, the fund must be registered with other state structures.

This is the tax office, and the statistical service, and honey. and social insurance.

If you do not have time to complete the registration process, you can contact one of the companies providing such services.

Along with registration, start the implementation of the project. As mentioned above, you must be prepared for this.

Also, be prepared for the fact that most businesses in our country are not particularly happy to donate their funds to help anyone.

You will have to face problems. As a rule, charitable foundations cooperate with a small number of firms; assistance is mainly provided by private individuals.

The concept of "help" includes not only material investments, but also physical ones. Most enterprises of your format have volunteers.

Organizers of charitable foundations should be prepared for the fact that charity is not particularly popular in our country.

Move things off the ground

Difficulties in charity

The fact that we do not favor charity is not at all a cause for concern. If your intentions are sincere and you really want to make the world a better place, go for it.

You can act as a businessman and marketer. If there is no need for the population to do good, create it. An ancient proverb says: "Knock and it will be opened to you." It's true.

You are not begging, you are changing the world. It is in your power to create a movement that will stimulate the desire to do good deeds in others.

Any help is welcome. If people are ready to give things or products, this is already a break from the dead center.

For the organizers of the charitable foundation, it is important not to forget to thank any possible ways those who answered the call. This is not for vanity, but for a good example.

And in Europe and America, the fashion for charity did not come immediately. Nobody interferes and our citizens will join the general movement. That is the purpose of any charitable foundation.

It should do a double good: on the one hand, help people cope with illness and poverty, on the other hand, help citizens learn to empathize, put themselves in the place of those who need participation and give this participation in any manifestations.

If you decide to open a charitable foundation, it is in your power to make the world a better place.

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