Not commercial organizations are created for the purpose of performing public functions. These include any associations whose purpose is not to make a profit: charitable foundations, defense organizations environment and animals, private companies and other associations. Official registration makes it possible to act more efficiently and open a bank account to collect donations.

First, you need to decide on the name of the NPO and outline the main goals and objectives of the creation. To open a current account, a non-profit organization must be registered at a legal address. To do this, you need to find a room and negotiate with the landlord. Next stage- Preparation constituent documents. Since registration is carried out at the Ministry of Justice, take the creation of the charter seriously: it can be canceled even because of an incorrect name. Decide on the organizational and legal form of the NPO and the composition of participants. Hold a general meeting of founders. It must be recorded. You will need to confirm the following:

• Charter non-profit organization.
• Composition of executive bodies.
• The person who will be responsible for registration.

Prepare a set of documents:

• Application for registration in form N P11001. It must be filled out in two copies, one of which must be certified by a notary.
• Original charter and other constituent documents.
• Minutes of the meeting of founders confirming the decision to create an NPO.
• Document confirming location. This could be a lease agreement or a certificate of ownership.
• Receipt for payment of state duty.

The documents must be submitted to the Ministry of Justice. The list of territorial bodies can be viewed on the website www.gosuslugi.ru. In some cases, it is necessary to provide additional documents. Details can be clarified by reading Law 129-FZ. Transfer of documents can be carried out either in person or by mail. Upon receipt of documents, a receipt is issued. The decision on registration is made within 10 working days after receiving a set of documents, provided that they are completed correctly. After this, the information is transmitted to the appropriate tax authority for entering NPOs into the Unified State Register of Legal Entities. This takes 5 days. After receiving a response from the Unified State Register of Legal Entities, the Ministry of Justice within 3 days issues a certificate confirming the registration of the NPO.

Registering a non-profit organization is a labor-intensive process. Check out legislative framework and, if possible, consult a specialist to avoid mistakes when creating a set of documents and filling out an application.

There is a myth that opening an NPO (non-profit organization) is long and expensive. In fact, everything is much simpler and cheaper than it seems.

Preparation

1) First you need to understand that the purpose of the NPO is not making a profit. As a rule, we want to open an NPO to solve specific social problems or tasks.

2) You need to decide which problem or task do you want to decide and in what direction? Eg, additional education children in the field of culture and art (problem: lack of opportunities for extracurricular activities of children and adolescents in the field of culture and art; low cultural activity of the younger generation).

3) Then we come up with NPO form and name. What will it be: a foundation, a public association, a party or an autonomous institution? It is important to determine this from the very beginning, because each form has its own registration procedure. Then we come up with a name. Yes, so that it is unique. After all, the registration authority may refuse you if such a name is already in use. It is also important to take into account some details in the name, such as reference to the territory and the mandatory indication of the form. If your territorial coverage is a city, then you write it like this: “City public organization “Social activists of Surgut”, if it is a region, then accordingly: Regional public organization of Khanty-Mansi Autonomous Okrug-Yugra “Social activists of Ugra”. And so on.

4) Pay attention to the question about the founders. Each form of NPO has its own registration procedure and number of founders. For example, a private charitable foundation has the right to be opened by one person, and a public association - by three or more. Everything, again, is spelled out in the law on NPOs.

Documents required to open an NPO

5) Preparing documents. Their list is as follows:
- charter;
— protocol and decision on creation in two copies;
— completed application in form PН0001;
— copies of passports and TIN of the founders; when submitting, original documents from the Chairman (appointed as the responsible person) are required;
— paid state duty (4 thousand rubles);
- a statement on the use of the Simplified Taxation System with the object “income” (this will greatly simplify Accounting and tax reporting).

6) How to fill out all the documents? Either download the samples from the Internet and fill them out in the same way in accordance with your goals, or entrust this process to the hands of specialists. Assistance services in registering NPOs cost on the market from 25 thousand rubles and more. Don’t forget to register OKVEDs for the future. Consider in advance what activities your organization will perform and may perform in the future. If you don’t provide for this, you risk going through all the bureaucratic rituals all over again.

NPO registration

7) Where to submit documents? The Ministry of Justice is responsible for registering NPOs. If you are registering a regional NPO, then you need to submit it to the regional office, and if you are registering an all-Russian NPO, then, accordingly, to the central office in Moscow. All addresses are in Google and Yandex.

8) NPOs are registered from two weeks to two months. Sometimes the deadlines can be extended if there is something wrong with your documents. The error will be pointed out to you within a month, and then you will have to make it and submit the documents again. It is possible to pay the state fee again, because it is valid for 30 days. If everything is in order with your documents, then the Ministry of Justice enters you into its register and transfers the documents to the tax office to register the NPO as a legal entity, because the NPO is a taxpayer. Tax documents are completed within 5 days. On average, an NPO takes 2-3 months to formalize and register. Taking into account all contingencies, focus on these deadlines.

After registration

9) You managed to open an NPO. What to do next? When you receive the documents in your hands, this is just the beginning. Next, you need to get a current account at the bank, deposit the authorized capital there within 6 months and do not forget to choose your accounting department. You can submit all reports to online accounting yourself.

10) Learn more about reports. Yes, they cannot be avoided. The composition of the bay. NPO reporting includes two types of documents, each of which must be drawn up in the prescribed form, taking into account the specifics of the organization’s activities. This is a balance sheet and a report on the intended use of funds. NPOs also report to the Federal Tax Service. The list of documents depends on the chosen taxation system. In addition, NPOs submit reports to extra-budgetary funds, Rosstat and the Ministry of Justice.

Using the service “Third Sector: Accounting for NPOs” http://3sec.ru, new non-profit organizations will be able to create free mandatory zero reports for submission to these government departments. And when the organization has income and expenses, it can also keep accounting records and prepare reports taking into account the movement Money.

When registering an NPO, you must understand what responsibility you take upon yourself.
This is serious work for a person who is ready to face reality, but it carries enormous opportunities for development and creation.

The article is compiled based on the source: https://vk.com/id15145054?w=wall15145054_1812

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In the context of constant changes in legislation, including the procedure for state registration and the provisions of the Tax Code of the Russian Federation, not everyone is able to cope even with the creation of an NPO. To avoid having to pay the state fee again and spend additional time on re-applying, it is better to immediately enlist the support of qualified specialists. Learn more about what you can expect when independently conducting procedures, see our article about.

The PRIORITET company is ready to help with the registration of an NPO and speed up the start of its activities. For those who still want to do everything without outside help, we attach detailed instructions.

Stage 1. Study of the basic conditions for registering an NPO

1. Name . Should indicate the organizational and legal form and direction of activity. Example: “Fund for Assistance to the Implementation of Youth Initiatives.”
2. Legal address. The mandatory details of any non-profit organization include its official location, that is, the address at which the NPO is registered and where its executive body is located.

   It so happened that in the course of applying the relevant provisions of the law, location began to be understood as two different concepts: actual address and legal address. Both of them are not prescribed by law, but are actively used in business practice.

   By actual we mean the office where the executive body is actually located. The legal address is reflected in the Unified State Register of Legal Entities as the place of execution of rights and obligations, and is indicated as official contacts when registration of contracts.

   One of the conditions for registering a non-profit organization at a specific legal address is confirmation of ownership of it by the NPO itself or the legality of ownership of the relevant premises by another person, plus evidence of its transfer for use (letter of guarantee or lease agreement).

   Possible variant legal address: place of residence and registration of the executive body (president, CEO and so on.).

3. Founders. They can be either fully capable citizens or legal entities.

   Only a charitable organization of a similar nature has the right to register a charitable institution. Professional spiritual educational institution created exclusively by religious organizations. Legal and individuals, which are public associations, have the opportunity to start the activities of another relevant institution.

   Educational organizations established by federal authorities or local government, foreign and Russian structures, as well as private individuals. Regarding universities providing training in military professional programs, the founder can only be the Government of the Russian Federation.

4. Authorized capital. When registering a non-profit organization, the formation of such a fund is not provided. Its creation and activities are financed from other sources:
   • voluntary donations;
   • membership and entrance fees, which are provided for by the Charter;
   • revenues from events carried out within the framework of core activities;
   • To carry out income-generating activities, the NPO must have property sufficient to carry out the specified activities, market value not less minimum size authorized capital provided for limited liability companies;
   • income from business that does not contradict the goals of creation.
5. Property rights of founders. Persons who created an NPO (except for institutions) and transferred funds to its ownership, after registering a non-profit organization, lose the opportunity to return assets and dispose of them (this also applies to membership fees). They also do not participate in the distribution of profits.

Controls.

In a political party, public organization or movement, the top leadership is transferred to the congress (conference) or general meeting. In turn, the functions of the permanent management body of these non-profit organizations are performed by an elected board, reporting to the meeting or congress.

In political parties, not only governing bodies, but also control and audit commissions are formed by voting. Bodies of public initiative work on the principles of self-government, approved by the meeting of founders and reflected in their Charter. Boards of trustees are a mandatory body for foundations.

To register other types of NPOs, it is necessary to elect a supreme collegial governing body or a general meeting of its participants.

Executive agency of such structures manages the current activities individually or collectively, while the results of its work are controlled by the governing body.

Supreme governing bodies are established by constituent documents and can be presented for an autonomous non-profit organization - in the form of a supreme management board; by the general meeting of members when registering an association (union) and partnership; in funds and other non-profit organizations - in accordance with the Charter and federal legislation. The main function of management is the same - achieving the goals set during creation.

TO supervisory and control authorities include the audit commission or board of trustees. Control and audit bodies are mandatory for all public associations, and a board of trustees is mandatory for foundations. The formation of such bodies when registering other types of non-profit organizations is not required.

6. Goals and areas of activity. Similar types legal entities has the right to deal only with those issues that are stipulated by law and their constituent documentation. Thus, they can pursue charitable, educational, cultural, scientific, social and management goals, promote the development of sports and physical culture, protection legal rights and the interests of organizations and citizens, resolve conflicts and disputes, take care of health care, satisfy the spiritual and other similar needs of people, provide legal assistance and make other efforts to create public goods.

   Only consumer cooperatives do not meet these conditions, since they are registered to conduct procurement, production and other activities that contribute to the material and other support of their members.

   Some areas of activity are licensed, that is, they require non-profit organizations to obtain special permits.

Taxation.

1. VAT benefits are provided:
   • public organizations of people with disabilities (in order to register such an NPO, 80% or more of all its members must be persons with disabilities disabilities or their legal representatives) or institutions in which they are the sole owner;
   • religious structures that sell literature of relevant content and objects of worship.
2. The following are exempt from income tax:
   • target, membership and entrance fees (provided for in associations, partnerships and public non-profit organizations);
   • share deposits (required for participants of consumer cooperatives);
   • federal subsidies allocated for charitable activities;
   • donations;
   • property received by a non-profit organization by inheritance on the basis of a will;
   • other material assets and funds received for the purpose of financing charitable activities.
3. The following people have the right not to pay property tax:
   • Russian public organizations, whose members are predominantly disabled people or legal representatives of persons with this status (more than 80% of the total number of members). The exemption applies only to that part of the property that is used in carrying out activities defined by the charter;
   • religious NPOs (as in the previous case, the property tax benefit applies only to assets that allow them to carry out religious activities);
   • structures that are established by all-Russian public organizations of disabled people (disabled people or persons representing their interests in accordance with the law make up at least 80% of all members), provided that they are the sole owner.

Based on the legislation, a simplified taxation system can be applied to NPOs if they are registered with a small participation of other organizations in them (their share should not exceed 25%). But at the same time, the Presidium of the Supreme Arbitration Court of Russia and the Constitutional Court of the Russian Federation ruled that it is impossible to talk about the share of direct participation applicable to such structures.

In this regard, the greatest problems in interpretation are caused by the following requirements:

1. As mentioned above, when the direct participation of third-party structures in a non-profit organization exceeds the established limit (25%), then it does not have the right to use the simplified tax system. However, if you read Chapter 26.2 of the Tax Code of Russia, you can see that the concept of “share of participation” means the percentage that the founder’s contribution takes in the total amount of the authorized capital. But for non-profit organizations, the formation of such a fund is not provided for at all, and, therefore, for them the indicator “share of direct participation” loses its original meaning. This is also true if one of the founders of the NPO (or the only one) is another legal entity.

   This condition for the application of the simplified tax system does not apply to commercial structures. For this they authorized capital must be made up in full from contributions from public organizations of disabled people that meet two criteria: not less than half average number their staff are disabled, and their earnings make up at least a quarter of the entire wage fund.

2. Among those who are deprived of the right to choose the simplified tax system are investment funds. Does this apply to non-profit funds that make social impact investments, such as community foundations? The answer is negative and it follows from Article 2 of Federal Law 156 “On Investment Funds”, adopted on November 29, 2001. It states, in particular: the phrase “investment fund” is part of the corporate name of a joint-stock investment fund, that is, an open-ended joint stock company, whose activities are related exclusively to investing in securities or other assets specified by this regulatory act. Legal entities of other types cannot use the words “investment fund” and any variations thereof in their names. The said Federal Law provides exceptions to this rule, but non-profit foundations are not included in them.

Stage 2. Formation of a package of documents for registration of an NPO

The mandatory list includes:

Stage 3. Applying for registration of a non-profit organization to the Ministry of Justice

Preliminary consideration of the issue of creating an NPO is carried out by the territorial bodies of the Russian Ministry of Justice (if the structure is opened in Moscow, you need to come to Krzhizhanovsky Street, 13). To submit documents to an authorized person, you must present a power of attorney from the applicant.

If everything is filled out correctly, then an acceptance mark is placed on the receipt with the date of receipt and an incoming number is assigned.

Subsequently, this receipt will be the basis for issuing completed certificates.

Stage 4. Receiving confirmation of successful registration of a non-profit organization

After about 1–1.5 months, you can come to the Ministry of Justice for ready-made documents. After presenting the previously issued receipt and power of attorney, the following are collected here:

• taxpayer registration certificate (TIN);
• certificate of state registration of the NPO indicating the registration number in the Ministry of Justice;
• Charter with a mark;
• sheet of the Unified State Register of Legal Entities on registration with the assignment of OGRN.

Stage 5. Request for information on registration of NPOs in Rosstat

Basic data about a new non-profit organization is subject to mandatory statistical recording. After they are entered into the Rosstat database, the department creates information mail about assigned OKVED codes.

The corresponding notification is used externally economic activity and for cash management services.

Stage 6. Opening a bank account for a non-profit organization

When applying to a credit institution you will need whole line documents, but the requirements in each of them are different. A sample list includes:

• Charter;
• confirmation of registration and registration of a non-profit organization with the tax office (certificate of state registration of the NPO and TIN);
• statistical codes (letter from Rosstat);
• Unified State Register of Legal Entities sheet;
• decision of the governing body to create a non-profit organization;
• documents on the right to a legal address;
• orders for the appointment of senior officials NPO (director and chief accountant), certified by the head (in the form of an original and a copy);
• questionnaire;
• sample signature card (certified by a bank or notary).

Stage 7. Registration of a non-profit organization in social funds

Registration of an NPO with the Pension Fund of the Russian Federation and the Federal Social Insurance Fund of the Russian Federation is carried out automatically immediately after its official creation. This fact is confirmed by notifications from the Pension Fund and the Social Insurance Fund. If these documents are not received by the non-profit organization in a timely manner, it should obtain them independently.

Such notifications are required when preparing reports, since they indicate the individual numbers assigned by the funds to each NPO and necessary for inclusion in the report or accounting program.

Cost of registering a non-profit organization- from 15,000 rubles.
Registration period for NPOs- approximately 4 weeks.
The state fee for registering an NPO is 4,000 rubles.

We will help you register an NPO of any type without refusals or suspensions.

Non-profit organizations

these are organizations based on the desire of the founders (participants, members) to achieve socially beneficial, social and other intangible goals (development of relations in the fields of culture, art, sports, medicine (health), social sphere etc.), for example - social non-profit organizations.

Non-profit organizations can carry out income-generating activities, but only to achieve the goals of creating an NPO, including if such activities are provided for by the organization’s charter and the organization has property for this purpose with a market value of at least 10,000 rubles. However, this rule does not apply to religious organizations and private, government institutions.

Non-profit organizations in Moscow

are established within the territory of Moscow and are subject to registration procedures with the Moscow Ministry of Justice. An NPO is registered at the location of its governing body, which is accordingly located in Moscow. The address for registering a non-profit organization can be either non-residential or residential premises in Moscow. The address is provided not only for the location of the governing body of the NPO, but also for communication with the organization itself.

Features of non-profit organizations

lie in the sources of formation of property, which is used exclusively for the statutory purposes of the NPO. In addition, the founders (participants, members) do not claim a share of the property of the NPO (even if it is liquidated). Also, the peculiarities of NPOs include the period and procedure for registering an NPO, as well as the registering authority that decides on its registration as a non-profit organization.

Taxation of non-profit organizations

is based on the Tax Code of the Russian Federation and has practically no differences from the taxation of commercial organizations. NPOs, as well as commercial organizations, are required to pay a state fee of 4,000 rubles through their founders during state registration.

Registration of non-profit organizations is our service

When registering an NPO, professionalism and a responsible approach are required. The function of registering a non-profit organization is carried out by the territorial body of the Ministry of Justice of Russia. When registering an NPO with the Ministry of Justice of Russia, the Ministry of Justice carefully checks the submitted documents for compliance with the current legislation of the Russian Federation and the reliability of the information specified in the documents. Employees of the Ministry of Justice carefully check the Charter of the registered organization. After all, the greatest likelihood of being refused registration of an NPO is possible due to contradictions individual provisions the charter and name of the NPO in accordance with current legislation. If the applicant receives a refusal to register an NPO, the documents are returned to the applicant, with the exception of the state fee, which is charged by the Ministry of Justice for reviewing the documents. The service of reviewing documents by the Ministry of Justice and registering NPOs is provided only after payment of a state fee in the amount of 4,000 rubles.

To register an NPO without receiving a refusal and wasting valuable time, you can contact us by providing the passport details of the founders and head of the future NPO and documents to the NPO’s registration address. The necessary information for registering an NPO will be recorded from your words by our employees in the office of our company. We will submit documents to the territorial department of the Ministry of Justice to register your NPO, and in return, after a certain period of time, we will independently receive from the territorial department of the Ministry of Justice a certificate of state registration of your NPO and the Charter of the non-profit organization certified by the Ministry of Justice.

We can also provide you with services for making various changes both to the charter of your NPO and to the state register. The important thing is that these changes will be made in the same way without wasting time on receiving unnecessary refusals.

We provide services for registering non-profit organizations of any form without receiving registration refusals, both in Moscow and in the Moscow region. In addition, we can help not only with registering NPOs and depositing necessary changes to the state register and Charter, but also with the reorganization and liquidation of your NPO.

An NPO (non-profit organization) is an organization that does not pursue the goal of extracting maximum profit from its activities. The main goals of NPOs are the implementation of charitable, sociocultural and educational goals. Such organizations perform important social functions and are necessary for society, its development and progress. At the same time, there are several types of such companies that must be taken into account when registering an NPO. We will talk about this further.

In accordance with the Law of the Russian Federation “On Non-Profit Organizations”, NPOs operate in the established forms:

• Public and religious organizations. They are created by voluntary agreement of citizens to satisfy spiritual and other non-material needs. Such associations can be created in one of the following organizational and legal forms: public organization; social movement; public fund; public institution; public initiative body.
• Communities of small indigenous peoples of the Russian Federation. Such peoples unite on the basis of kinship, territorial proximity to preserve culture and traditionally accepted way of life.
• Cossack societies. Communities of citizens to recreate the traditions of the Russian Cossacks. Their participants undertake obligations to perform public or other service. Such NPOs are formed by farm, stanitsa, city, district and military Cossack societies.
• Funds. They are formed through voluntary contributions from citizens or legal entities for the purpose of charity, support of cultural and educational events, etc. Property transferred to the foundation by its founders is considered the property of the foundation. The founders are not liable for the fund's obligations. The Foundation has the right to create business companies or participate in them.
• State corporations. Established by the Russian Federation at the expense of a material contribution. Formed for implementation socially important functions, including managerial and social.
• State companies. The Russian Federation is created on the basis of property contributions for the purpose of providing public services and other functions using state property.
• Non-profit partnerships. They are created by individuals and legal entities to form various public goods.
• Private institutions. They are created by the owner for the purpose of implementing functions of a non-commercial nature, including managerial, socio-cultural.
• State and municipal institutions. Created by the Russian Federation, subjects of the Russian Federation and municipalities. They can be autonomous, budgetary and government-owned. The main goals include the implementation of powers in socio-cultural areas.
• Autonomous non-profit organizations. They are formed with the aim of providing socially necessary services in various social spheres.
• Associations (unions). They are created to protect the joint, often professional, interests of their members.

Who can become a founder of an NPO?

The founders of non-profit organizations can be:

• individuals, citizens of the Russian Federation or legal entities;
• foreign citizens and stateless persons who are legally present on the territory of the Russian Federation (except for cases established international treaties Russian Federation and legislation).

Who cannot be a founder and participant of an NPO?

It is prohibited to become founders or participants, members of NPOs the following categories legal entities or individuals:

• Foreign citizens or stateless persons in respect of whom a decision has been made that their presence on the territory of the Russian Federation is undesirable.
• Individuals and legal entities that do not comply with the requirements of federal laws defining the position, procedure for the creation, activities, organization and liquidation of non-profit organizations.
• Persons included in the list in accordance with paragraph 2 of Article 6 of the Federal Law “On Combating the Legalization (Laundering) of Funds Obtained from Crime.”
• Public and religious organizations whose activities have been suspended in accordance with Article 10 of the Federal Law “On Combating Extremist Activities.”
• Individuals who have been convicted in court for extremist activities.

Registration of an NPO: step-by-step instructions

On this moment The Ministry of Justice of the Russian Federation deals with registration of non-profit organizations. The Ministry of Justice and its territorial branches make decisions on the state registration of NPOs, including issues of its creation, reorganization or liquidation. Let us consider in detail the process of registering non-profit organizations.

Determining the direction and goals of work

The types of economic activities are selected in accordance with the laws of the Russian Federation and the purposes for which the association is created. Unlike commercial ones, NPOs have the right to engage in not all types of activities listed in OKVED.

Determination of legal address

According to civil law, an association must be registered at the location of its executive body. The work of NPOs is controlled by the Ministry of Justice. He can check the legal address. If violations are detected, the organization may be subject to sanctions in the form of fines, restrictions, or going to court for forced liquidation.

Preparation of statutory documentation

The statutory documents of a non-profit organization must contain the following information:

• full name of the NPO;
• nature of the activity and general public fund (you must indicate all types of activities that the organization intends to engage in);
• legal address of the organization;
• goal and tasks;
• features of management policy;
• rights and obligations of founders and members;
• information about representative offices and branches (if any);
• rules for admission and exit from the association;
• features of changes in constituent documentation;
• regulation of NPO ownership issues.

In addition, additional requirements of Law No. 7-FZ and the Civil Code of the Russian Federation must be taken into account. So, in accordance with paragraph 2 of Art. 123.9 of the Civil Code of the Russian Federation, the charter of an association (union) must contain information about the property rights and obligations of its members.

The constituent agreement defines the obligations of the founders in terms of actions to create an NPO and the formation of its property, etc. The Ministry of Justice of the Russian Federation conducts a legal examination of the submitted constituent documents for compliance with the legislation of the Russian Federation.

Preparing an application

The application must be drawn up in form RN0001. The form must correctly indicate:

• personal data of the applicant;
• his contact details;
• location.

To submit this application, it must be notarized.

Payment of the state fee for registration of an NPO

According to tax legislation, a fee is paid when registering an NPO. The legislation provides for the following procedure and amount of collection of state duty:

State fees for registration of non-profit organizations

• Non-profit organizations - 4000 rubles
• Political parties and regional branches political parties— 3500 rubles
• All-Russian public organizations of disabled people - 1400 rubles
• Entering data into the state register of self-regulatory organizations - 6,500 rubles

List of required documents

For subsequent submission to the registration authority, you need to prepare the following set of necessary papers:

• constituent documentation– Charter, memorandum of association in 3 copies
• decision to create an NPO– minutes of the meeting of founders or a sole decision (if there is only one founder), 2 copies will be required
• passport details of the founders- 2 pcs.
• information about the territorial affiliation of the organization, confirmed by a lease agreement, a letter of guarantee, a certificate of ownership of real estate, etc.
• receipt confirming payment of state duty(original and copy)
• certified application for state registration of an NPO(according to form RN0001) – 2 copies, both with a handwritten signature of the same person whose data appears on the state duty receipt.

Submitting documents and next steps

The next steps look like this:

• Submission of documents to the Ministry of Justice. Full list the necessary papers are given in the Law. If the decision to register is positive, the newly created NPO is entered into the Unified State Register of Legal Entities by the Federal Tax Service. This will take approximately 7 working days. After entering the necessary information, the Federal Tax Service forwards information about the completion of registration to the relevant territorial body of the Ministry of Justice.
• Obtaining a certificate.
• Receiving statistics codes. The founder or his representative can contact Rosstat using a notarized power of attorney. You need to submit a certificate, an extract from the Unified State Register of Legal Entities and write a corresponding application.
• Accounting in funds. NPOs are required to register with pension, medical and social insurance funds.
• Making a seal.
• Opening an account. The association selects a bank and opens a current account in it. It will be required for non-cash payments.

Timeframe for making a decision

According to practice, the time frame for registering an NPO with the Ministry of Justice is no more than 30 working days.

If all the documents are in order and there are no reasons for refusing to register the NPO, the Ministry of Justice or its territorial branch makes the final decision no later than 14 working days from the date of receipt of the package of documents.

After this, the information and documents are sent to the Federal Tax Service (FTS) for inclusion in the Unified State Register of Legal Entities (USRLE).

Based on the data received, information about the new NPO is entered into the register within 5 working days, and no later than the next working day, the Federal Tax Service informs the Ministry of Justice about this, which in turn, no later than three working days, issues the applicant a certificate of state registration of his non-profit organization.

Refusal to register an NPO

Reasons for refusal

The most common reasons why registration of an NPO may be denied:

• the constituent and other documents of a non-profit organization submitted for state registration contradict the Constitution of the Russian Federation and the legislation of the Russian Federation
• a non-profit organization with the same name was previously registered
• the name of a non-profit organization offends the morality, national and religious feelings of citizens
• the documents required for state registration, provided for by this federal law, have not been submitted in full or have been submitted to the wrong authority
• if a person acting as a founder of a non-profit organization cannot be a founder in accordance with federal law
• the documents submitted for state registration contain inaccurate information.

The decision to refuse is made in writing with an explanation of the reasons and is transmitted to the applicant within 3 days.

What to do in case of refusal

If registration of a non-profit organization is refused, the NPO founder has a choice: agree with by decision or seek to change it.

Refusal to state registration of a non-profit organization does not prohibit resubmitting documents for state registration, provided that the grounds that caused the refusal have been eliminated. Repeated submission of an application for state registration of a non-profit organization and a decision on this application are carried out in the manner prescribed by the Federal Law “On Non-Profit Organizations”.

Features of registration of an autonomous non-profit organization (autonomous non-profit organization)

When preparing for registration of an independent non-profit organization, the following features must be taken into account:

1. There are no restrictions on the number of founders either in Law No. 7-FZ or in the Civil Code of the Russian Federation. Accordingly, the minimum is 1 founder (clause 1 of Article 123.24 of the Civil Code of the Russian Federation). Information about it is entered into the Unified State Register of Legal Entities. If the founder is the only one, he decides to establish an autonomous non-profit organization; if there is a larger number, a meeting is held and its minutes are prepared.
2. This OPF is unitary and does not provide for membership, however, the founders retain their status throughout the existence of the ANO and manage it (clause 1 of Article 123.25 of the Civil Code of the Russian Federation). The composition of the founders can be changed at any stage of the existence of an autonomous non-profit organization (clauses 1, 6, article 123.24 of the Civil Code of the Russian Federation).
3. The founding document of the ANO is the charter. It should list the name of the autonomous non-profit organization, areas of work, the order of formation and competence of the bodies, etc. (clause 2 of article 123.24 of the Civil Code of the Russian Federation).
4. The highest governing body of the ANO is the meeting of founders. The formation of a sole executive body is mandatory. In addition, a collegial executive body may be formed (Article 123.25 of the Civil Code of the Russian Federation).

Features of re-registration of a non-profit organization

This procedure is necessary in order to legalize the changes made by registering them with the tax office. After this they are recognized as valid. NPOs must be re-registered when changing the term of office of management, name, address, organizational and legal form, changes in constituent papers, or opening branches. The procedure consists of making appropriate changes to the Unified State Register of Legal Entities. To complete this, you need to pay a state fee of 20% of the original fee. The procedure and timing for making changes are the same as for the initial registration of the association.

Registration of changes that do not affect the Charter and constituent papers is not subject to state duty. For example, re-election of a leader, changes in the composition of participants or their passport details.