The fund is one of the forms of a unitary non-profit organization, the activities of which are aimed not at making a profit, but at achieving certain socially or socially significant goals. The foundation can be established by both individuals and legal entities, on the basis of voluntary property contributions.

Both commercial and non-commercial Russian or foreign enterprises can act as legal entities.

The Foundation has the right:

• open representative offices throughout Russia;
• have company symbols (letterheads, emblem, etc.);
• have bank accounts;
• participate in the activities of other NPOs with similar goals;
• carry out entrepreneurial activities if this is necessary to achieve the goals specified in the foundation’s charter.

The Foundation must:

• maintain your own budget and balance sheet;
• have a statutory seal with the full name;
• keep full records of income and expenses, as well as property received or acquired during the existence of the fund;
• give up-to-date information about the activities of the organization to the founders and tax authorities.

Difference between a foundation and other non-profit organizations

The fund is characterized by:

• lack of membership;
• absence ;
• voluntary property contributions;
• annual provision of reports on the use of your property;
• implementation entrepreneurial activity, corresponding to the goals specified in the charter;
• lack of possibility of reorganization (with the exception of cases provided for in paragraph 4 of Article 123.17 of the Civil Code of the Russian Federation).

Another one important feature the structure of the fund is lack of possibility to increase the number of founders upon completion of registration. In addition, all founders, except for the board of directors, lose the opportunity to directly influence the work of the organization.

Depending on the purpose of creation, funds can be following directions:

• cultural;
• social;
• charitable;
• educational.

In order to achieve their goals, foundations have the right to carry out commercial activities, but only in the case of establishing your own or participating in already created business companies.

Types and features

The most common types of foundations are public, charitable and autonomous non-profit organizations.

Under charitable foundation means an NPO created by combining voluntary property contributions and directing these funds to carry out one or another charitable activity.

Funds raise funds for charity using one of the following methods:

1. They look for a sponsor or appoint a philanthropist as a founder, which can be an individual, an organization or a state.
2. They independently earn money to carry out statutory activities.
3. Receive grants or funding from other non-profit organizations.
4. The fund's funds are invested in, etc.

The foundation's charter must reflect that it created directly for the implementation of socially significant goals through charitable activities. Such actions do not include assistance and support to political parties and commercial organizations.

In addition, the charter determines the procedure for distributing property if liquidation proceedings are initiated against the fund. If this procedure is not reflected in the charter, the decision on the procedure for using the property remains with the liquidation commission.

Main difference charitable foundation from the rest is that it cannot be converted into economical society or partnership. It is also important to note the following points regarding the finances of a charitable organization:

• it is forbidden to spend more 20% all funds spent per year on salaries of the administrative and managerial staff of the fund (the limitation does not apply to the salaries of employees directly implementing charitable programs);
• from 80% Fund donations are subject to distribution for charitable purposes within a period not exceeding one year from the date of receipt Money to the fund account.

Both citizens and legal entities have the opportunity to establish a fund, since Civil Code There are no special requirements regulated. The only restriction is that government bodies and municipal enterprises cannot be participants in charitable organizations and foundations.

The registration process of a charitable foundation is carried out entirely by the territorial bodies of the Ministry of Justice of Russia, based on the following documents submitted:

1. Applications in form No. RN0001.
2. Constituent documents, in particular, the charter (in triplicate), the protocol of establishment and the constituent agreement.
3. Receipts for payment of state duty in the amount of 4,000 thousand rubles.

Public fund, unlike a charity, is a voluntary, self-governing, non-profit organization created to implement the goals and objectives set out in the charter.

Other salient features:

• at least three founders, and these can be both individuals and legal entities (mainly public associations);
• participants and founders public organizations and funds cannot be government bodies and municipal enterprises.
• the opportunity to begin carrying out its statutory activities from the moment the founders make a decision to found the fund, approve the charter and determine the governing bodies (in this case, it will not be a legal entity);
• legal capacity arises upon completion of the process state registration(which is slightly different from the process).

Types of funds by territorial basis:

• international level(at least one branch or division must be created and operate in foreign countries);
• all-Russian level(when creating branches or divisions in a larger area of ​​the regions Russian Federation);
• interregional level(when creating branches or divisions in the territory of some regions of the Russian Federation);
• regional level(when creating branches or divisions in the territory of one region of the Russian Federation);
• local level(when creating branches or divisions on the territory of a local government body).

The procedure for registering a public foundation occurs in almost the same way as registering a charitable foundation.

The process is carried out by territorial bodies of the Ministry of Justice of Russia on the basis of a notarized application RN0001, as well as a package of mandatory documents, including a decision on the founding of an organization, constituent documents, information about the types of activities carried out, information about the legal address and a receipt for payment of state fees.

Autonomous non-profit foundation is established by a group of persons acting on the basis of an association of voluntary property contributions, the purpose of which is to provide cultural, educational, medical, sports or other services.

Property transferred by the participants of the organization becomes its property. The founders of the fund are exempt from mutual obligations and have the right to use the organization’s services on an equal basis with other persons.

Foundation documents:

• charter;
• memorandum of association.

It is permissible for an autonomous non-profit foundation to carry out entrepreneurial activities if these activities correspond to the goals of its creation. Upon its liquidation, the remaining property is distributed among the participants of the organization; the same rules apply as for withdrawal from the fund.

Registration procedure and required documents

Step-by-step instructions for registering a fund consist of the following steps:

The average duration of the procedure is one month. The fee charged for registration is 4,000 rubles.

Package of documents required for fund registration:

1. Statement RN0001 with the signature, full name, permanent residence address and telephone number of the applicant (two copies). One copy must be notarized, the second must be bound and certified by the founder. Since the main activity of the fund is to receive and direct funds for statutory purposes, the statement indicates 65.23.
2. Constituent documentation of the foundation(charter) in triplicate. The charter of a registered fund, in addition to basic information, must include the name (directly using the word “fund”), the purpose of creating the organization, information about the governing bodies of the fund, reflecting the procedure for appointment to managerial positions and the procedure for dismissal from them, and the location of the registered fund. on the distribution of property in the event that a liquidation procedure is launched, Protocol on the founding of the organization (two copies): if there are two or more founders, it must be drawn up as a protocol of the meeting of founders; in the case of one founder, it must be drawn up as a decision of the sole founder.
3. Organization address(two copies) - in the form of a lease agreement with copies of the certificate of ownership or letter of guarantee attached.
4. Information about the founders of the organization(two copies), including the following information for an individual - full name, registration address and telephone number, for legal entity- , Taxpayer Identification Number, full name, location address and telephone number.
5. Original and copy of duty payment receipt.

All documentation submitted to the Ministry for registration must be stitched, numbered and signed on the firmware by the applicant. Submission of documents can be carried out either personally by the applicant or through an authorized representative (according to the document drawn up in accordance with current legislation powers of attorney).

The fund registration process takes about 30 days. After this period, appropriate changes are made to the Unified State Register of Legal Entities, a certificate is issued and the fund is officially considered registered.

Further steps consist of registering with extra-budgetary funds, resolving issues with opening accounts, obtaining a seal and statistical codes and implementing other organizational measures.

Difficulties

Registering a fund is a complex and lengthy process, and not everyone can successfully complete this task. The main difficulty is that registration of NPOs is carried out by the Ministry of Justice, which regularly changes regulations. According to statistics, most refusals occur due to non-compliance of the submitted documents with established standards or errors made during the preparation of documents.

In addition, increased requirements are imposed on the legal address of the registered fund, and this is not always given due attention. Despite all the difficulties, every year in our country a large number of foundations and non-profit organizations, and the only way to avoid refusal is carefully check documents for compliance with the standards established by the Ministry of Justice.

Additional information on registering a fund can be found in this video.

Most charitable foundations have a code of 65.23 ( Financial intermediation, not included in other groups), some NPOs may have the following codes as their main activity:
74.84 (provision of other services);
74.8 - provision various types services;
85.32 – Provision social services without accommodation;
Donations received with the purpose of payment for statutory activities can be perceived as non-operating income subject to taxes, 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 code for charitable foundations?

Until January 1, 2015, the species classifier was in effect economic activity, products and services - OK 029-2001 (NACE Rev. 1). This classifier was put into effect on January 1, 2003 by Decree of the State Standard of the Russian Federation dated November 6, 2001 N 454-st and covers a wide range of tasks. Business entities use OK 029-2001 to resolve issues related to:
- with classification and coding of types of economic activities declared during registration;
- with the definition of the main and other types of economic activity actually carried out.

Tax authorities have repeatedly carried out explanatory events among business entities registered after 01/01/2004 about supplementing information with information about OKVED codes (see letters of the Federal Tax Service of the Russian Federation dated 07.11.2006 N ChD-6-25/1075@, dated 05.10.2006 N ShT -6-09/986@, dated 09/26/2005 N BE-6-09/795@). Subsequently, Federal Law No. 227-FZ dated July 27, 2010 amended paragraph 5 of Art. 5 of the Law on Registration, according to which, starting from 01/01/2011, business entities, including legal entities, are required to report this fact to the registration authority within three working days from the date of changing OKVED codes. Let us remind you that before this, information about OKVED codes was among the exceptions (information about changes in which the tax authority did not have to be notified).

In connection with the enshrinement of this obligation in law, organizations that have not promptly reported changes in OKVED codes to the registration authority currently bear administrative responsibility under clause 3 of Art. 14.25 Code of Administrative Offenses 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 false information about an economic entity to the body carrying out state registration.

I believe that, in fact, this is the only negative consequence of carrying out an activity for which the OKVED code was not reported to the tax office. There is no legislative prohibition on carrying out activities not covered by the declared OKVED codes: assigning an organization a code according to OKVED does not deprive it of the right to carry out other types of activities (see, for example, resolutions of the Federal Antimonopoly Service dated September 29, 2010 N A55-30696/2009 , dated November 11, 2008 N A55-1836/08).

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

Article 49. Legal capacity of a legal entity
1. A legal entity may have civil rights corresponding to the goals of its activities provided for in its constituent documents, and bear responsibilities associated with these activities.

In addition, Federal Law No. 99-FZ dated May 5, 2014, Article 50 of the Civil Code was supplemented by clause 6, which entered into force on September 1, 2014:

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

Thus, civil legislation clearly limits the legal capacity of legal entities in general and non-profit organizations in particular only and exclusively to the purposes of their activities provided for in the law and constituent documents.

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

The certificate of assignment of OKVED codes does not apply to constituent documents a non-profit organization, and, because of this, cannot influence the determination of the compliance of the use of targeted financing with the statutory goals. Due to this tax risks in the case under consideration seem to be minimal.

To possible negative consequences incorrect definition of OKVED can include:

1) refusal of state registration of a legal entity due to incorrect completion 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 classifier OK 029-2007 (NACE Rev. 1.1), approved. Order of Rostechregulirovanie dated November 22, 2007 N 329-st. Due to the fact that there is no legislative prohibition on the possibility of using 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 , the courts recognized the decisions of the inspectorates to refuse state registration as illegal (decrees of the FAS SZO dated 09/06/2010 N A56-14732/2010, FAS MO dated 08/16/2010 N KG-A40/8894-10, FAS ZSO dated 07/08/2010 N A27- 25682/2009, FAS VSO dated 04/21/2010 N A33-16155/2009, dated 09/03/2009 N A19-3023/09, FAS UO dated 11/24/2009 N F09-9245/09-C4). Due to the fact that the refusal of state registration was carried out unlawfully, the registering authority compensated the applicant for losses in the form of expenses for paying the state fee and notary services on the basis of clause 2 of Art. 24 of the Law on Registration (resolution of the Federal Antimonopoly Service dated March 16, 2009 N A12-17199/2008, Federal Antimonopoly Service NWZ 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 under social insurance against accidents at work and occupational diseases (hereinafter referred to as insurance against accidents at work and occupational diseases). An 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 insurer for compulsory social insurance against industrial accidents and occupational diseases - a legal entity, as well as types of economic activity of the insurer's divisions, which are independent classification units (approved by order of the Ministry of Health and social development RF dated January 31, 2006 N 55), to confirm the main type of economic activity, the policyholder annually, no later than April 15, submits territorial body Fund at the place of its registration documents established form, containing OKVED code(s). In the case considered in the Resolution of the Federal Antimonopoly Service of North Kazakhstan dated May 27, 2010 N A32-38227/2009-5/817, the insurer incorrectly classified its activities according to OKVED code and applied the wrong tariff and class professional risk when calculating contributions for insurance from NS and PZ. As a result of these actions, arrears of insurance premiums to be paid arose. Since the activities actually carried out by the company did not comply with the OKVED code, the judicial body took the side of the FSS representatives.

On the issue of the relationship between determining the intended use of funds or qualifying them as a donation with the indication of the OKVED code, arbitration practice could not be found.

Regarding which OKVED code should be indicated for non-profit organizations, the following should be noted. Currently, the All-Russian Classifier of Types 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 systematization and coding of information, as well as the improvement and updating of all-Russian classifiers, registers and information resources, approved by Deputy Chairman of the Government of the Russian Federation A.V. Dvorkovich August 10, 2013 N 4760p-P10, and Decree of the Government of the Russian Federation dated November 10, 2003 N 677 “On all-Russian classifiers of technical, economic and social information in the socio-economic field.”

OK 029-2014 (NACE Rev. 2) was adopted and put into effect by Order of the Federal Agency for Technical Regulation and Metrology dated January 31, 2014 N 14-st with an effective date of February 1, 2014 with the right of early application in legal relations arising from January 1, 2014, with the establishment of a transition 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, among other things, the following groupings:

94
Activities of public organizations
This grouping includes:
- activities of organizations whose members’ interests are focused on ensuring the development and prosperity of these organizations
These organizations are usually organized on an elected basis of their members, but their activities can involve and benefit persons who are not members of these organizations.
The primary units of this organization are grouped into categories based on the objectives they serve, namely, whether they serve the interests of employers, employees and the scientific community, see 94.1, the interests of employees, see 94.2, or promote religious, political, cultural, educational or entertainment ideas and activities, see 94.9

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

94.91
Activity religious organizations
This grouping includes:
- activities of religious organizations;
- activities of male and female monasteries
This group does not include:
- education provided by religious organizations, see 85;
- health 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 grouping includes:
- activities of political organizations and organizations interacting with them, for example political youth associations
These organizations are mainly involved in shaping the opinions and conditions for decision-making bodies public administration by promoting members of their groups or sympathizers into the political apparatus of organizations, involving them in the dissemination of information, public relations, fundraising, etc.

94.99
Activities of other public organizations not included in other groups
This grouping includes:
- activities of organizations not directly associated with political parties that influence public opinion through education, political influence, fundraising, etc.;
- activities to form civil initiatives or protest movements;
- activities of environmental and environmental 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 consumer associations;
- activities of the motorists association;
- activities of public relations associations, including dating clubs, etc.;
- activities of youth organizations, student associations, youth clubs and partnerships of interests, etc.;
- activities of cultural and entertainment organizations (except sports organizations), for example clubs for lovers of poetry, literature and book clubs, historical clubs, landscaping clubs, clubs for photography and film enthusiasts, music and art clubs, clubs for craftsmen and collectors, carnival clubs, etc.
This group also includes:
- distribution of gifts by member organizations or other organizations

Additionally, the following code can be used:

88.99
Providing other social services without providing accommodation, not included in other categories
This grouping includes:
- provision of social services, consultations, financial assistance
These services can be provided government services or private disaster relief organizations, as well as national and local mutual aid organizations, specialists in: providing social assistance to children and adolescents and guiding their upbringing; adoption, activities to prevent abuse of children and other persons; counseling on home budgets, marriage and family issues, credits and loans; 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 long-term housing; vocational rehabilitation for the unemployed, provided that the volume educational services limited; determining eligibility for social assistance, rent 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 group does not include:
- financing and administration of compulsory social security schemes, see 84.30;
- provision of social services similar to those described in this group, with provision of accommodation, see 87.90

Charity is not aimed at obtaining commercial benefits. However, organizations working in this area are required to obey the laws of the Russian Federation. Their activities are controlled by supervisory authorities.

Basic Concepts

The term “charity” is disclosed in the Federal Law of August 11, 1995 No. 135. This is providing selfless support to those who need it. The same law reveals tools for providing support: transfer of money, property, provision of services on free or preferential terms. The definition of a charitable foundation is also given in the Civil Code of the Russian Federation. Paragraph 1 of Article 118 of the Civil Code of the Russian Federation states that, from the point of view of the norms, a charitable foundation is understood as a legal entity. It can be established by both legal entities and private individuals. Such an organization should pursue goals that are useful from the point of view of culture, society.

The following concepts are used within this area:

• Philanthropists. These are those persons (legal entities and individuals) who have accepted responsibility for the implementation of charity.
• Volunteers. These are individuals engaged in volunteer activities (that is, providing services, working to help others).
• Beneficiaries. Persons receiving assistance.

Charity can be carried out by both a private and a legal entity.

Forms of charitable organizations

In the Russian Federation there are the following forms of charitable entities:

• Establishment. Only its founders can finance an institution. The property of the structure consists of the property of the founders.
• Partnership. The founders do not have ownership rights to the objects transferred to the partnership. The property forms charter capital structures. In order to be in a partnership, a person needs to make a contribution to the fund.
• Society. Managing a company is the responsibility of its participants. The entry of new participants is regulated by the charter.

A charitable foundation can be created in any of these three forms.

ATTENTION! Clause 4 of Article 118 of the Civil Code of the Russian Federation establishes the need to form a board of trustees for the fund. His responsibility is to supervise the activities of charitable education and its leaders.

The legislative framework

The activities of charitable foundations are regulated by the following regulations:

• Civil Code of the Russian Federation.
• Federal Law No. 7 of January 12, 1996 “On NPOs”.
• Federal Law No. 135 of August 11, 1995 “On charitable activities.”

Law No. 11-46 of July 5, 1995 also applies to funds located in Moscow.

Purposes of the existence of a charitable foundation

The structure carrying out charitable activities pursues the following goals:

• Providing social support. This could be assistance to the unemployed, rehabilitation of disabled people in society.
• Emergency assistance. These could be lectures on preventing or combating the consequences of natural disasters, catastrophes, and terrorist attacks.
• Direct assistance to victims. Volunteers help victims of terrorist attacks, natural disasters, and conflicts based on religious and ethnic hatred.
• Conflict Prevention. Philanthropy can include activities that strengthen relationships between states and nations.
• Strengthening family values. May include lectures with an appropriate agenda, measures to protect maternity.
• Contribution to the cultural life of society. Volunteers contribute to the development of education, science, and art.
• Propaganda of healthy lifestyle. May include lecturing on healthy lifestyles and organizing sporting events.
• Animal protection. A striking example is PETA.
• Protection of buildings valuable from the point of view of culture, history, art. Involves measures for restoration and protection of the building from looters.

A charitable organization can choose any of the listed areas.

ATTENTION! A charitable foundation must choose one goal and direct donations there. The movement of funds entering the fund is strictly controlled.

Taxation of charitable activities

Foundations and private philanthropists are entitled to benefits. Their goal is to encourage individuals to give to charity. Let's consider all the tax features when sending funds to help others:

• Legal entities that allocate funds from their own profits to charity do not have tax deductions.
• Benefits of 1-4.5% are offered only to certain individuals. It is calculated from the amount that is sent to the regional budget.
• Deductions can also be received by some organizations that allocate funds to the development of culture and science. These companies must be included in the department's lists.
• If products are given to any person for the purpose of charity, VAT is not paid. However, this rule is only relevant if the transfer of the object is completed correctly. In the opposite situation, the tax inspectorate will have questions.
• VAT is not charged only for products that are directly transferred to beneficiaries. Otherwise, VAT is paid. For example, the company donated 100 T-shirts to an orphanage free of charge. In this case, VAT will not be calculated. However, if a company decides to set up a charity under which T-shirts are sold, VAT will be charged.
• The organization has the right to include expenses for charity in the list of expenses, which will reduce the tax burden. However, in this case you will have to refuse tax benefits. The organization needs to draw up an application waiving preferential conditions and submit it to the Federal Tax Service. This measure is relevant if the company regularly engages in charity work and spends a lot of money on it.

IMPORTANT! To receive tax benefits, you must submit a tax return to the Federal Tax Service on time. The corresponding expenses are reflected in section 7. The transfer of products or provision of services for charitable purposes is assigned code 1010288. It is placed in the first column, line 010.

ATTENTION! According to subparagraphs 16 and 34 of Art. 270 of the Tax Code of the Russian Federation, expenses for charity will not be taken into account when calculating income tax.

Charitable accounting

Charity expenses are included in other expenses. They are recorded in account 91. It will also be necessary, according to Order of the Ministry of Finance No. 94, to open a sub-account. Let's look at the wiring used:

• DT91, subaccount “Other expenses” KT50, 51. Transferring money to charity.
• DT91, subaccount “Other expenses” KT 01, 10, 41. Transfer of products free of charge.
• DT91, subaccount “Other expenses” KT20, 29. Services provided as charity.
• DT91, subaccount “Other expenses” KT60. Purchasing products in the interests of the beneficiary.

Charity on behalf of the company must be recorded in. It also requires full documentary support. That is, any action related to charity must be recorded in documents. The following papers are usually prepared:

• Agreement on the provision of free assistance. Relevant for expenses over 3 thousand rubles.
• Certificate of transfer of products or certificate of completed work. The act must have the signature of the person receiving assistance.

All accounting information must be confirmed primary documentation. Each posting is supplemented with information about the document.

Charitable foundations are a type of non-profit organization. They are created with the aim of achieving results that are significant in public and social terms. Investors in the fund can be commercial enterprises, non-profit structures, as well as various foreign investors and individuals who wish to make a voluntary contribution to the activities of the fund. Registration of a charitable foundation is mandatory at the state level for the legality of its functioning.

Legal procedure for stock registration

State registration is a rather complex and multi-stage process, and therefore, if there is a desire to create a fund, it is necessary to carry out appropriate preparations to create a documentary package both for the purpose of registration and to ensure that the fund structure meets all the requirements imposed by law.

To do this, fund organizers need to familiarize themselves with the step-by-step registration procedure:

1. The first stage is the preparatory processes for the development of documentation, its correct execution, as well as the signing of all necessary documentary samples.
2. Secondly, the organizer needs to pay the state fee, a bank receipt for which is a mandatory and most important attribute of the documentary registration package, without which registration will certainly be denied. The duty amount is 4 thousand rubles.
3. Notarization of the application for registration is also an integral stage.
4. At the next stage, the generated and signed documents are submitted for consideration to the Ministry of Justice, which makes the main decision on registration, after which it transfers the documents to the tax authorities.
5. At the next stage, regulatory authorities decide whether to carry out registration or refuse this process.
6. At the final stage, the fund’s organizers receive documents to officially certify the completed registration, which will serve as the legal basis for the fund’s work.

The total registration time reaches one month in the usual manner, but if persons who wish to establish foundation work draw up the documentary package incorrectly or using outdated forms, then the registration of a charitable foundation may be significantly delayed due to refusals government agencies in the registration process.

Composition of the documentary package

The composition of the documentary package plays a huge role, since the lack of even one document can be the reason for refusal of registration and loss financial resources, since the fee is not refundable.

The first and most important registration document is the registration application. For a charitable foundation, this is form RN0001. It displays not only the founders, but also the address, the purpose of creating the fund, activities by OKVED number, etc. This document is submitted in two copies at once, the first of which is notarized, and the second is certified by the founder of the charitable organization.

Without constituent documentation reflecting the purpose of the fund structure, registration also cannot take place. Three copies of the foundation's charter are submitted directly, as well as the decision to create or the minutes of the council meeting at which the conclusion on the organization of the charitable foundation was made. When forming this document, it is necessary to pay attention to the correctness of the specified name, as well as a full reflection of all the nuances of the work of the charitable structure.

The last document can be called a bank receipt, which confirms the payment of the duty. It is submitted both in original and in copy form.

Completing the registration process

The Ministry of Justice has the right to review documents to make a decision within thirty days. After this period, the Ministry transmits the information to the tax authorities, on the basis of which the data is entered into state registers, for example, in the Unified State Register of Legal Entities. Also, the founders of the fund will receive a certificate of completed registration, this is the basis for the functioning of the structure.

After registration, the founders are faced with the question of additional organizational measures, namely the opening of bank accounts and registration in extra-budgetary funds in order to pay certain fees that accompany the work of any organization.

So the above step-by-step instruction registration of a charitable foundation in 2019 is relevant; it is very important for founders to prepare accordingly for the registration process in order to be sure that it will be completed successfully.