How does the abbreviation NCO and SO NCO stand for? NCO decryption. How does the abbreviation NCO and SO NCO Okved stand for activities of other public organizations?

When compiling, it is necessary to indicate OKVED, in accordance with which the company's activities will be carried out. In addition, all legal entities annually and in mandatory must confirm the main type of activity. The topic of today's article is OKVED for non-profit organizations.

Recall that new OKVED codes came into force on July 11, 2016, so be careful when choosing a code.

Why do you need OKVED, and how to choose it

Codes from the classifier are used not only for accounting statistics, but also for the implementation of regulations that regulate the work of enterprises operating in a specific area.

Until recently, NPOs established activities under the code 91.33, which was suitable for everyone, without exception. but last changes legislation requires the mandatory indication of the exact OKVED code, which corresponds to the activities of the enterprise.

Each non-profit company has the right to carry out commercial activities with extraction, provided that the proceeds will be used to implement the goals set. Moreover, such activities should be spelled out in. According to paragraph 1 of Art. 24 № 7-ФЗ, there may be several such types of activity, that is, there are no restrictions on their number.

Unfortunately the classifier economic activity is designed mostly for entrepreneurs who carry out commercial activities, so it can be difficult for an NPO to find a suitable code. An incorrectly selected activity will create problems during registration. Let us clarify that the problems are related to the choice of the main code, since entrepreneurial activity can be carried out under any code, unless prohibited by law.

Therefore, in order to avoid problems, before the registration procedure, consult with the Ministry of Justice. This will avoid paperwork and unnecessary financial costs.

NCO decryption

Abbreviation NPO stands for Nonprofit Organization ... Other questions follow from the decoding of this letter combination. What does a non-profit organization mean? How does it differ from commercial ones? Answer: a non-profit organization differs from a commercial one by different goals of its activity! A non-profit organization is created and operates for the implementation of non-profit purposes, i.e. not for the purpose of making a profit, whereas in the Charter any commercial organization(LLC, CJSC, JSC, etc.), making profit, on the contrary, is its main goal. However, this does not mean at all that a non-profit organization (NPO) has no right to make money. It has the right to do this, but all income received from the activities of a non-profit organization should be directed towards the implementation of its statutory non-profit goals, for example, the development of sports, medicine, the rule of law, etc. (depending on what is written in the charter of the NPO). The exception is payment wages employees of a non-profit organization, expenses for the maintenance of its administrative staff, office rent, etc. That is, the legislator assigned the role of the engines of social processes to non-profit organizations, and people who work in non-profit organizations, first of all, should be engaged in the promotion of social values, and not think about personal enrichment. This is in theory. In practice, sometimes "dishonest" members of non-profit organizations are encrypted as ideological people, putting personal income at the forefront. Scandals have been known when the FSB deciphered foreign agents in NPOs who worked in organizations that were supposedly created for good purposes and were financed from abroad. But in general, NGOs play a positive role in the development of society. Examples of non-profit organizations: St. Petersburg Foundation for Legal Settlement (the main goal of the activity is the development of the legal culture of society), the World Association of Women Entrepreneurs FCEМ (the main goal of the activity is information and consultative exchange, assistance and support of women entrepreneurs), Autonomous non-profit organization "Russian Institute "(its statutory goal is to promote the formation of Russian cultural self-awareness and the formation of institutions of a new social identity), etc.

So, we hope that after reading this article it became clear to you transcript of NPO. NPO is a non-profit organization... If you want to know the official definition of a non-profit organization, as well as: what types of non-profit organizations can be in Russia and what are the main differences among non-profit organizations of various types, how you can create an NGO and what additional requirements the state imposes on them, we recommend that you read the Federal Law No. 7-ФЗ dated 12.01.1996 "On Non-Commercial Organizations", and other articles on our site.

Decoding of SO NPO

From the article above, we learned how is NCO stands for ... Now let's find out how to decipher SO NPO .

SO NPO is one of the categories of Russian non-profit organizations. As you probably guessed, the abbreviation NPO in this case also means "non-profit organization", it remains to find out what the prefix SO in front of an NPO means. So, transcript of SO NPO - this is "Socially Oriented Non-Profit Organization" ... Along with the abbreviation SO NPO, its merged version is used, namely SONKO... There is no difference between them and it is permissible to use both of these options. What is this - a socially oriented non-profit organization?

SO NPO as a type of non-profit organization in Russia

Socially oriented non-profit organizations are non-profit organizations that carry out activities, aimed at solving social problems, developing Russian civil society, as well as carrying out the following activities:

- social support and protection of citizens

- preparation of the population to overcome the consequences of natural disasters, environmental, man-made or other disasters, to prevent accidents

- assistance to victims of natural disasters, environmental, man-made or other disasters, social, national, religious conflicts, refugees and internally displaced persons

- environmental protection and animal welfare

- protection and maintenance of objects and territories of historical, cult, cultural or environmental significance, and burial sites

- providing legal assistance free of charge or on a preferential basis to citizens and non-profit organizations and legal education of the population, activities to protect human and civil rights and freedoms

- prevention of socially dangerous forms of behavior of citizens

- charitable activities, as well as activities in the field of promoting charity and volunteering

- activities in the field of education, enlightenment, science, culture, art, health care, prevention and protection of the health of citizens, promotion of a healthy lifestyle, improvement of the moral and psychological state of citizens, physical culture and sports and the promotion of such activities, as well as the spiritual development of the individual

- the formation of intolerance to corrupt behavior in society

- development of interethnic cooperation, preservation and protection of the identity, culture, languages ​​and traditions of the peoples of Russia

- activities in the field of patriotic, including military-patriotic, education of Russian citizens

- search work aimed at identifying unknown military graves and unburied remains defenders of the Fatherland, establishing the names of the dead and missing in the defense of the Fatherland

- participation in the prevention and (or) extinguishing of fires and emergency rescue operations

- social and cultural adaptation and integration of migrants

- measures for medical rehabilitation and social rehabilitation, social and labor reintegration of persons carrying out illegal consumption of narcotic drugs or psychotropic substances

As we can see, socially oriented non-profit organizations are important for today's society, and the legislator not only singled them out as a separate type of NPO, but also enshrined in the law "On non-profit organizations" a list of measures to support them by providing subsidies from federal budget, budgets of the constituent entities of the Russian Federation, local budgets.

Also, socially oriented non-profit organizations that apply the simplified taxation system (STS) and carry out activities in the field social service, research and development, education, health care, culture and art, mass sports have the right to use a reduced tariff (0%) by compulsory social insurance in case of temporary disability and in connection with maternity, provided that at the end of the year preceding the year of transition to preferential payment of contributions, at least 70 percent of the total income of the organization is in aggregate targeted receipts, grants and income from social activities.

OKVED codes for non-profit organizations - decoding

OKVED codes for SO NPO

If you want to acquire status for your non-profit organization socially oriented(SO NPO), then in addition to the exact indication of the relevant activities in the charter of the NPO, it is also necessary to bring the declared OKVED codes into line with their decoding. Due to the fact that the All-Russian Classifier of Types of Economic Activity does not contain separate types of activities for SO NPOs, one will have to choose from those that are available in it. In order not to be mistaken with the choice, it is better to consult in advance with the state and municipal authorities that provide support to SO NPOs in the form of grants, subsidies, special benefits for taxes, contributions and mandatory payments.

In this article on the topic " transcript of NPO"We have deciphered the abbreviations NCO and SONKO and found out what non-profit organizations are doing. We hope this information helped you.

Sincerely,

staff of the Center for Registration of Non-Profit Organizations of St. Petersburg and Leningrad Region

Most charitable foundations there is a code 65.23 (Financial intermediation not included in other groups), some NPOs may have codes as their main activity:
74.84 (provision of other services);
74.8- provision different types services;
85.32 - Provision of social services without housing;
Donations received with the purpose of payment for statutory activities can be perceived as non-operating income taxed, since the OKVED code 65.23 does not imply charitable activities.
What are the tax and other risks if OKVED is incorrectly indicated?
What is the correct OKVED for charitable foundations?

Until 01.01.2015, the classifier of types of economic activities, products and services was in force - OK 029-2001 (NACE Rev. 1). This classifier was put into effect on 01.01.2003 by the Resolution of the State Standard of the Russian Federation of 06.11.2001 N 454-st and covers a wide range of tasks. Business entities use OK 029-2001 to resolve issues related to:
- with the classification and coding of the types of economic activities declared during registration;
- with the definition of the main and other actually carried out types of economic activity.

The tax authorities have repeatedly carried out explanatory measures among business entities registered after 01/01/2004 on supplementing information with information on codes according to OKVED (see letters of the Federal Tax Service of the Russian Federation of 07.11.2006 N ChD-6-25 / [email protected], dated 05.10.2006 N SHT-6-09 / [email protected], dated 26.09.2005 N BE-6-09 / [email protected]). Subsequently, the Federal Law of 27.07.2010 N 227-FZ amended paragraph 5 of Art. 5 of the Registration Law, according to which, starting from 01.01.2011, business entities, including legal entities, within three working days from the date of changing the OKVED codes are required to report this fact to the registering authority. Recall that before that, information about OKVED codes was among the exceptions (information about the change of which it was not necessary to notify the tax authority).

In connection with the consolidation of this obligation in the legislation, organizations that did not promptly report the change in OKVED codes to the registering authority are currently administratively liable under paragraph 3 of Art. 14.25 Administrative Code of the Russian Federation. Liability in the form of a warning or the imposition of an administrative fine on officials in the amount of 5,000 rubles. established for failure to submit, or untimely submission, or submission of inaccurate information about an economic entity to the body that carries out state registration.

I believe that, in fact, this is the only negative consequence of the implementation of activities, the OKVED code of which was not reported to tax office... There is no legal prohibition on the implementation of activities not covered by the declared OKVED codes: the assignment of any OKVED code to an organization does not deprive it of the right to carry out other types of activities (see, for example, the FAS PO of 29.09.2010 N A55-30696 / 2009 , dated 11.11.2008 N A55-1836 / 08).

The main thing for understanding the risks is taking into account the norms of civil legislation established in paragraph 1 of Art. 49 of the Civil Code of the Russian Federation:

Article 49. Legal capacity legal entity
1. A legal entity may have civil rights, corresponding to the objectives of the activity stipulated in its constituent documents, and bear the obligations associated with this activity.

In addition, Federal Law No. 99-FZ of 05.05.2014, Article 50 of the Civil Code is supplemented with Clause 6, which entered into force on September 1, 2014:

6. The rules of this Code shall not apply to relations on the implementation of their main activities by non-profit organizations, as well as to other relations with their participation that are not related to the subject of civil legislation (Article 2), unless otherwise provided by law or the charter of a non-profit organization.

Thus, civil legislation unambiguously limits the legal capacity of legal entities in general and non-profit organizations in particular only and exclusively by the goals of activity provided for in the law and the constituent documents.

In accordance with Part 1 of Article 14 of the Federal Law of January 12, 1996 N 7-FZ
"About non-profit organizations":
"1. The constituent documents of non-profit organizations are:
the charter approved by the founders (participants, property owner) for a public organization (association), foundation, non-profit partnership, an autonomous non-profit organization, private or budgetary institution;
charter or in cases established by law, regulatory legal acts The President Russian Federation or the Government of the Russian Federation, the regulations approved by the relevant body exercising the functions and powers of the founder for a state institution;
the memorandum of association concluded by their members and the articles of association approved by them for the association or union. "

Certificate of assignment of OKVED codes does not apply to constituent documents a non-profit organization, and, therefore, cannot influence the determination of the compliance of the use of earmarked funding with the statutory goals. Because of this tax risks in the case under consideration are minimal.

Possible negative consequences incorrect definition of OKVED can be attributed to:

1) refusal to state registration legal entity due to incorrect filling of the application. There are numerous arbitration cases related to challenging decisions to refuse state registration of legal entities due to the use of the outdated OK 029-2007 classifier (NACE Rev. 1.1), approved. By order of Rostekhregulirovanie dated November 22, 2007 N 329-st .. Due to the fact that the legal prohibition on the possibility of using the codes of types of economic activities specified in OKVED OK 029-2007 (NACE Rev. 1.1), when filling out an application for state registration of a legal entity, was not established , the courts recognized the decisions of the inspections on the refusal of state registration as illegal (decisions of the FAS SZO dated 06.09.2010 N A56-14732 / 2010, FAS MO dated 16.08.2010 N KG-A40 / 8894-10, FAS ZSO dated 08.07.2010 N A27- 25682/2009, FAS VCO dated 21.04.2010 N A33-16155 / 2009, dated 03.09.2009 N A19-3023 / 09, FAS UO dated 24.11.2009 N F09-9245 / 09-C4). Due to the fact that the refusal of state registration was carried out unlawfully, the registering authority reimbursed the applicant for losses in the form of costs of paying the state fee and notary services on the basis of paragraph 2 of Art. 24 of the Registration Law (resolutions of the FAS PO dated March 16, 2009 N A12-17199 / 2008, FAS SZO dated January 13, 2010 N A05-9328 / 2009).

2) Incorrect calculation of contributions to the Social Insurance Fund due to incorrect determination of OKVED codes. In this case, the OKVED code is necessary in order to fulfill obligations on social insurance against industrial accidents and occupational diseases (hereinafter - insurance from NS and PZ). The organization does not have the right to arbitrarily determine its type of economic activity for the purposes under consideration. By virtue of clause 3 of the Procedure for confirming the main type of economic activity of the insured on compulsory social insurance against industrial accidents and occupational diseases - a legal entity, as well as types of economic activities of the insured's divisions, which are independent classification units (approved by order of the Ministry of Health and social development RF of January 31, 2006 N 55), to confirm the main type of economic activity, the insured annually, no later than April 15, submits to territorial body The Foundation at the place of its registration documents of the established form containing the OKVED code (codes). In the case considered in the Resolution of the FAS SKO dated 05/27/2010 N А32-38227 / 2009-5 / 817, the policyholder incorrectly classified his activities according to OKVED code and applied the wrong tariff and occupational risk class when calculating the premiums for insurance from HC and PZ. As a result of these actions, there was an arrears of insurance premiums payable. Since the activities actually carried out by the company did not correspond to the OKVED code, the judicial authority took the side of the FSS representatives.

On the question of the relationship between the definition of the intended use of funds or their qualification as a donation with an indication of the OKVED code, the arbitration practice could not be found.

Regarding which OKVED code should be indicated to non-profit organizations, the following should be noted. At present, the All-Russian Classifier of Economic Activities OK 029-2014 (NACE Rev. 2) has been adopted and put into effect. The basis for its development was the Action Plan for the formation of a methodology for the systematization and coding of information, as well as the improvement and updating of all-Russian classifiers, registers and information resources, approved by the Deputy Chairman of the Government of the Russian Federation A.V. Dvorkovich on August 10, 2013 N 4760p-P10, and the decree of the Government of the Russian Federation of November 10, 2003 N 677 "On all-Russian classifiers of technical, economic and social information in the socio-economic area."

OK 029-2014 (NACE Rev. 2) was adopted and put into effect by Order of the Federal Agency for Technical Regulation and Metrology of January 31, 2014 N 14-st with the date of entry into force on February 1, 2014 with the right of early application in legal relations arising from January 1, 2014, with the establishment of a transitional period until January 1, 2015 and subsequent cancellation All-Russian classifier types of economic activities (OKVED) OK 029-2001 (NACE Rev. 1), All-Russian classifier of types of economic activities (OKVED) OK 029-2007 (NACE Rev. 1.1).

Unlike previous classifiers, OK 029-2014 (NACE Rev. 2) provides, inter alia, the following groupings:

94
Activity public organizations
This class includes:
- activities of organizations whose members' interests are focused on ensuring the development and prosperity of these organizations
These organizations are usually constituted on an elective basis by their members, but their activities can involve and benefit individuals who are not members of these organizations.
The primary divisions of this organization are grouped into categories based on their objectives, namely, whether they serve the interests of entrepreneurs, employees and the scientific community, see 94.1, the interests of employees, see 94.2, or promote religious, political, cultural, educational or recreational ideas and activities, see 94.9

94.9
Activities of other public organizations
This class includes:
- the activities of organizations (except for organizations of businessmen and entrepreneurs, professional organizations, trade unions) that represent the interests of their members

94.91
Activities of religious organizations
This class includes:
- activities of religious organizations;
- activities of male and female monasteries
This class does not include:
- education provided by religious organizations, see 85;
- recreational activities of religious organizations, see 86;
- activities of religious organizations in the field of solving social problems, see 87, 88

94.92
Activities of political organizations
This class includes:
- the activities of political organizations and organizations interacting with them, for example, political youth associations
These organizations are mainly involved in the formation of opinions and conditions for decision-making by public administration bodies by promoting members of their groups or sympathizers in the political apparatus of organizations, in involving them in the dissemination of information, public relations, fundraising, etc.

94.99
Activities of other public organizations, not elsewhere classified
This class includes:
- activities of organizations that are not directly related to political parties that influence public opinion through education, political influence, fundraising, etc .;
- activities to form civic initiatives or protest movements;
- activities of ecological and nature conservation movements;
- activities of public support and education organizations;
- activities of organizations to protect and improve the situation social groups populations such as ethnic groups and minorities;
- activities of patriotic associations, including associations of war veterans;
- activities of the consumer association;
- activities of the association of motorists;
- activities of the public relations association, including dating clubs, etc .;
- activities of youth organizations, student associations, youth clubs and fellowships, etc .;
- activities of cultural and entertainment organizations (other than sports organizations), for example, clubs for poetry, literature and book lovers' clubs, history clubs, gardeners' clubs, amateur and film amateurs' clubs, music and art clubs, artisans' and collectors' clubs, carnival clubs, etc. ...
This class also includes:
- giving gifts by affiliates or other organizations

Alternatively, the following code can be used:

88.99
Providing other social services without housing, not included in other groups
This class includes:
- provision of social services, consultations, material assistance
These services can be provided government services or private disaster relief organizations, as well as national and local self-help organizations, specialists in: providing social assistance to children and adolescents and guiding their upbringing; adoption, activities to prevent abuse of children and others; counseling on household budgets, marriage and family issues, loans and borrowings; provision of social services at the municipal level; providing assistance to victims of natural disasters, refugees, migrants, etc., including providing them with a place for temporary residence or housing for a long time; vocational rehabilitation for the unemployed, provided that the volume educational services limited; determining eligibility for social assistance, rental supplements (housing subsidies), or food stamps; preparation for a certain type of activity of persons with physical or mental disabilities, with limited training; fundraising or other charitable activities to provide assistance related to the provision of social services
This class does not include:
- financing and management of mandatory programs social security, see 84.30;
- provision of services of a social nature, such as those described in this class, with accommodation, see 87.90