Contents of N2/2018
Non-profit organizations: course differences on obtained target financing and receipts
Semenihin Vataliy, head «Ekspertbyuro Semenikhina», Certified auditor Russian Finance Ministry, Corresponding Member of the International Academy MANEB
With targeted financing in practice, one way or another, many companies face. And you can get such funds from the source of financing not only in rubles, but also in foreign currency.
In the latter case, the party accepting such financing, it becomes necessary to take into account the exchange rate differences arising from the change in the exchange rate of foreign exchange against the ruble. On the order in which the exchange differences on funds of foreign exchange special-purpose financing in accounting and tax accounting are taken into account, read this article.
Keywords: exchange rate difference, NPO, nonprofit organization, target financing, target funds, receipts.
Profit tax on profitable income of non-profit organization
N. Sibiryakov, аuditor
Despite the fact that non-commercial organizations are created for the purposes aimed at achieving public goods, and as a rule, the source of funding for their activities are targeted funds received from founders, participants or other persons, Russian legislation does not prohibit the carrying out of income-generating activities to achieve statutory goals.
You can learn about the taxation of income-generating activities of non-profit organizations on the income tax from this article.
Keywords: activity, NPO, income, other activity, commercial, profit tax
Features of labor relations: internal installations of the religious organization
Kolbasov V.V., Lawyer
Labor relations between the employer – the religious organization and the employee have a number of features. This follows from the labor legislation of the Russian Federation. About internal regulations of the religious organization, which largely predetermine these features, we will talk in our article.
Keywords: NGO, religious organization, labor, worker, internal regulations.
The experience of social entrepreneurship in great Britain
Grishchenko Yu. I., Ph. D., associate professor financial management, Financial University under the Government of the Russian Federation, e-mail: email@example.com
The originated field of social business quickly grows in the modern world and involves the increasing interest from outside of a noncommercial sector, business and the state. However along with the growing popularity, questions of an entity of social business in society to become more and more. In world practice non-profit organizations, the state companies, small and medium business are engaged in social activities. One of world «pioneers» of social business is Great Britain. In this article experience of Great Britain in the field of social business, the main problems and tendencies of the researched question reveals.
Keywords: social business, legal form, social investments, tax benefits
Commercial activity npo: elimination of subsidiary structure
Demidov A. V., expert
In the course of carrying out their activities, to obtain additional funding, nonprofit organizations create limited liability companies. This is provided by law. As a rule, the activities of the subsidiary structure, for example, LLC is socially significant and meets the interests of the «parent» NPO. However, both organizations maintain accounting records and pay taxes autonomously from each other. In the process of carrying out activities, LLC always has a risk that the implementation of economic activity becomes economically inexpedient. As a rule, this is due to the fact that the organization loses its ability to repay its debts in a timely manner, accumulates debts and has no positive financial projections. This situation is very relevant during the economic crisis, the recession of the economy, and the reduction of state financing. Moreover, the accumulation of problems can occur in other circumstances, in particular, inadequate management by the NCOs. Regardless of the reasons, the NCO-owner has one question: is it possible to close the organization, including with debts?
Keywords: NCO, debts, liquidation, LLC.
Non-profit organizations in the provision of palliative care services in Russia
Kulkova V.Yu., Doctor of Economics, Professor of the Department of Economics and Innovation of the Kazan Cooperative Institute of the Russian University of Cooperation, expert of the Сivic Chamber of the Republic of Tatarstan.
The article describes the positioning of NGOs in the provision of palliative care services in Russia in the case of the Kazan Hospice (Non-Profit Medical Private Institution «Children's Hospice»). At the first stage, using the method of included observation, the structure of palliative care in the case of the Kazan hospice was studied. In the second stage, expert opinions were received using structured interviews about the positioning of state and non-profit organizations in providing palliative care. The conducted research allows to draw a conclusion: the noncommercial form of the organization, the personal involvement of the chairman of the board and the head of the hospice allow attracting additional funding in the fundraising mechanism, competently organize work with volunteers and benefactors on the principles of accountability and openness (monthly publication of reports on spending received funds) that works for improving the quality of palliative care in NPOs, confirmed in expert assessments of the recipients
Keywords: non-profit organizations (NРOs), health management, palliative care, medical services, social services.
New specification of the commissions tax authorities on legalization tax base for personal insurance and insurance contributions
Grishchenko А. V., Chief Editor, certified auditor Russian Finance Ministry Associate Professor of «Financial Management and Financial Law» MGUU Moscow Government
The Federal Tax Service, in order to strengthen the analytical component in the work of the commissions on legalization of the tax base, announced on July 25, 2017 the letter No. ED-4-15/14490 @ «On the work of the commission for the legalization of the tax base and the base for insurance premiums,» which actually regulates control activities for payment of wages «in envelopes». The article will analyze the mechanism for selecting candidates for the meetings of the commission on legalization of the tax base, as well as give recommendations on what to do to the taxpayer upon receipt of an information letter and notification of a summons to the tax authorities.
Keywords: legalization, tax base, personal income tax, insurance fees, commission, tax authorities.