Contents of N1/2017
Theoretical and practical aspects of the tax regulation of activity non-profit organizations
Grishchenko А.V., Chief Editor, certified auditor Russian Finance Ministry, Associate Professor of «Financial Management and Financial Law»,MGUU Moscow Government
The voluntary sector plays an important role in social and economic life of the
country, speaking different source of social innovation. The crisis of 2008–2009 and the decline in GDP in the 2015–2016 biennium. demonstrated that Russia is at a new,
difficult phase of economic and social development.
The current Russian system of regulating the activities of non-profit organizations in
the tax area has evolved over the last twenty five years. Major changes have occurred
under the influence of economic, political and social processes. The discussion about
the need to provide tax incentives and the degree of preferential taxation of nonprofit
organizations is conducted for a long time.
In the article the author formulated approach to periodization of the tax system of
regulation of non-profit organizations. A logic of the tax system of regulation of the
Keywords: tax regulation, the non-profit sector, non-profit organizations, development tax
Non-profit organizations – taxation and accounting i№ 2017: report on the targeted use of funds, including socially oriented non-profit organizations
Semenihin V.V., head «Ekspertbyuro Semenikhina», Certified auditor Russian Finance Ministry,Corresponding Member of the International Academy MANEB
The structure of the annual accounting (financial) statements of non-profit
organizations, including socially-oriented, includes a report on the targeted use of funds.
On completing this form, and reports will be discussed in this paper.
Keywords: NGO, NGO statements, socially-oriented NGOs, the report on the targeted use.
Bringing a foreign employee to work in the non-profit organization
Grishchenko J. I., Ph. D., assistant professor of financial management Financial University under the Government of the Russian Federation
Abstract: Non-profit organizations for the implementation of statutory activities
can attract foreign workers. In accordance with Russian legislation, the employment
of foreign workers due to a number of features that are associated with migration
accounting and other restrictions that are disclosed in detail in this article.
Keywords: non-profit organization, a foreign worker visa, patent.
Innovations in non-profit organizations (NGOS) in Russia
Kulkova V.Yu., Volga Region State Academy of Physical Culture, Sport and Tourism (Kazan), Professor, Socio-economic and humanities department, Doctor of Economic Sciences
The article deals with the positioning of innovation in the activities of non-profit
organizations in Russia. In particular, it describes the innovation process in the non-profit organizations with phases (stages) of the release; designated and described the
stages of the formation of NGOs in the Russian innovation infrastructure.
Keywords: non-profit organizations, innovation in the nonprofit sector, the process
of innovation in nonprofit organizations, stages of formation of innovation infrastructure.
Non-profit organizations in the field of archives: planning of operations of state (municipal) institutions
Tarasova M. V., PhD in sociology, a Senior Researcher, Laboratory of Innovative Technologies and Economic Support of Archives Management, the All-Russian Scientific and Research Institute of Archives and Records Management, Moscow
The article contains analysis of planning in the state (municipal) archival institutions
of the Russian Federation. There are characterized strategic and tactical planning,
especially developed programs and projects and methods of their realization. The
represented experience could be favored for management authorities of state non-profit
Keywords: state (municipal) institution, archival work, strategic target, tactical objective,
Some of the possibility of implementation of internal control express social projects
Hananashvili N. L., Candidate of Legal Sciences
One of the productive activities’ forms of socially oriented non-profit organizations is
the development and implementation of social projects. In modern Russian practice
methodologically correct meaningful control over the socio-project activities (both external and internal), almost non-existent. At the same time without the appropriate
tools quality of project implementation remains, essentially, on the one hand, not
studied, «unknown» level, on the other hand, many examples that known to the
author of this article suggest that the level of a significant number of projects is very
weak, as low and the level of social and social projecting culture in general. In
the presentation examines a quite narrow aspect of project activities – internal
monitoring of social project; thus as the immediate object of the description is
taken the tool for express-survey of the project actors (staff). Since the number of
positions is represented to the author of the backbone, with some work, this tool
can be used to obtain information from other stakeholder groups, for example, from
Keywords: social project, project management, internal monitoring, express-survey.
Criminal liability for illegal entity (establishment, reorganization) legal entity or illegal use of this document for
Avdeev VV, Consultant for Taxes and Levies
The subject of this material are the norms of the Criminal Code of the Russian
Federation, fixing responsibility for illegal formation (creation, reorganization) of the
legal entity and the illegal use of the documents for this.
Keywords: responsibility, establishment, reorganization of a legal entity, the illegal use of