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 must annually and without fail 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 OKVED is needed, and how to choose it

Codes from the classifier are used not only to record statistics, but also to implement regulations that regulate the work of enterprises operating in a particular area.

Until recently, NPOs set activity code 91.33, which suited everyone without exception. but last changes legislation requires the mandatory indication of the exact OKVED code that 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 directed to the implementation of the goals set. At the same time, such activity should be registered in. According to paragraph 1 of Art. 24 No. 7-FZ, there may be several such types of activities, that is, there are no restrictions on their number.

Unfortunately, the classifier of economic activity is mainly designed for entrepreneurs who carry out commercial activities, so it can be problematic for NCOs to find a suitable code. 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, if this is not prohibited by law.

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

Question:

Most charitable foundations have the 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 various kinds services;
85.32 - Provision social services without provision of accommodation;
Donations received with the purpose of payment for statutory activities can be perceived as non-operating income with taxation, 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 activity, products and services - OK 029-2001 (NACE Rev. 1) was in force. This classifier was put into effect on January 1, 2003 by the Decree of the State Standard of the Russian Federation of 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 the classification and coding of the types of economic activity declared during registration;
- with the definition of the main and other types of economic activity actually carried out.

The tax authorities have repeatedly carried out explanatory activities among business entities registered after 01/01/2004 on supplementing information with information about OKVED codes (see letters of the Federal Tax Service of the Russian Federation dated 11/07/2006 N ChD-6-25 / [email protected], dated 05.10.2006 N ШТ-6-09/ [email protected], dated 26.09.2005 N BE-6-09 / [email protected]). Subsequently, Federal Law No. 227-FZ of 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, must report this fact to the registering authority within three working days from the date of the change in OKVED codes. Recall that before this, information on OKVED codes was among the exceptions (information, the change of which did not have to be notified to the tax authority).

In connection with the consolidation of this obligation in the legislative order, organizations that did not promptly report changes to OKVED codes to the registering authority currently bear administrative responsibility 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 non-submission, 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 the implementation of activities, the OKVED code of which was not reported to the tax office. There is no legislative prohibition on carrying out 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, resolutions of the FAS PO of September 29, 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 law 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 provided for in its constituent documents, and bear obligations related to this activity.

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

6. The rules of this Code shall not apply to relations in which non-profit organizations carry out their main activities, 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 law unequivocally 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 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":
"one. 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 President 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 public institution;
a memorandum of association concluded by their members and a statute approved by them for the association or union."

The certificate of assignment of OKVED codes does not apply to the constituent documents of a non-profit organization, and, therefore, cannot affect the determination of the compliance of the use of targeted financing with the statutory goals. As a result, the tax risks in this case appear to be minimal.

Possible negative consequences of an incorrect definition of OKVED include:

1) refusal to state registration legal entity due to incorrect filling of the application. There are numerous arbitration cases related to contesting 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 Rostekhregulirovanie N 329-st. dated November 22, 2007. Due to the fact that there is no legal prohibition on the possibility of using codes for the types of economic activity 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 inspections to refuse state registration as illegal (decisions 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; 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 the 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 for social insurance against industrial accidents and occupational diseases (hereinafter referred to as insurance against NS and PZ). The organization is not entitled to arbitrarily determine its type of economic activity for the purposes in question. By virtue of clause 3 of the Procedure for confirming the main type of economic activity of the insured for compulsory social insurance against industrial accidents and occupational diseases - a legal entity, as well as the types of economic activities of the insured's divisions that are independent classification units (approved by order of the Ministry of Health and social development of the Russian Federation dated January 31, 2006 N 55), in order to confirm the main type of economic activity, the insured annually, no later than April 15, submits to the territorial body of the Fund at the place of its registration documents of the established form containing the OKVED code (codes). In the case considered in the Decree of the FAS SKO dated May 27, 2010 N A32-38227 / 2009-5 / 817, the insured incorrectly classified his activities according to the OKVED code and applied the wrong tariff and occupational risk class when calculating premiums for insurance against NS and PZ. As a result of these actions, there was an arrears in insurance premiums payable. Since the activities actually carried out by the company did not comply with the OKVED code, the judicial authority took the side of the representatives of the FSS.

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

With regard to 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 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 the 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 the Order of the Federal Agency for Technical Regulation and Metrology of January 31, 2014 N 14-st with the 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 the subsequent cancellation of the All-Russian Classification of Economic Activities (OKVED) OK 029-2001 (NACE Rev. 1), the All-Russian Classification 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:
- the activities of organizations whose members' interests are focused on ensuring the development and prosperity of these organizations
These organizations are usually built on an elective basis of their members, but their activities may involve and benefit individuals who are not members of these organizations.
The primary divisions of this organization are grouped into categories based on the objectives they serve, namely whether they serve the interests of entrepreneurs, employees, and academia, 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
Activities of religious organizations
This grouping includes:
- activities of religious organizations;
- activities of male and female monasteries
This grouping does not include:
- education provided by religious organizations, see 85;
- recreational activities of religious organizations, see 86
- activity of religious organizations in the sphere 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 associations of youth
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 sympathetic organizations to the political apparatus, involving them in dissemination of information, public relations, fundraising, etc.

94.99
Activities of other public organizations not included in other groups
This grouping includes:
- the activities of organizations that are not directly related to political parties that have an impact on public opinion through education, political influence, fundraising, etc.;
- activities for the formation of civil initiatives or protest movements;
- activities of environmental and environmental movements;
- activities of public support and education organizations;
- the activities of organizations to protect and improve the situation of social groups of the population, 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 a public relations association, including dating clubs, etc.;
- activities of youth organizations, student associations, youth clubs and partnerships of interest, etc.;
- activities of cultural and entertainment organizations (except sports organizations), for example, clubs of lovers of poetry, literature and book lovers, historical clubs, gardening clubs, amateur photographers and film enthusiasts clubs, music and art clubs, artisans and collectors clubs, carnival clubs, etc. .
This grouping also includes:
- distribution of gifts by affiliates or other organizations

Alternatively, the following code can be used:

88.99
Provision of other social services without provision of accommodation, not included in other groups
This grouping includes:
- provision of social services, consultations, material assistance
These services may be provided by public or private disaster relief organizations, as well as national and local self-help organizations, specialists in: child and adolescent social care and education management; adoption (adoption), activities to prevent cruelty to children and other persons; counseling on home budget, 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 of educational services is limited; determining eligibility for Social Assistance, Rent Supplement (Housing Assistance), or Food Stamps; preparation for a certain type of activity of persons with physical or mental disabilities, with limited training; fundraising or other charitable assistance activities related to the provision of social services
This grouping does not include:
- financing and administration of mandatory social security schemes, see 84.30
- provision of services of a social nature, similar to those described in this grouping, with the provision of accommodation, see 87.90

NPO decryption

Abbreviation NPO stands for non-profit organization . Other questions follow from the decoding of this letter combination. What does non-profit organization mean? How is it different from commercial ones? Let's answer: a non-profit organization differs from commercial organizations in the different goals of its activities! A non-profit organization is created and operates for the implementation of non-commercial goals, i.e. not for the purpose of making a profit, while in the Charter of any commercial organization (LLC, CJSC, JSC, etc.), on the contrary, making a profit is its main goal. However, this does not mean at all that a non-profit organization (NPO) does not have the right to earn money. It has the right to do this, but all income received from the activities of a non-profit organization must be directed to 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 NGO). The exception is the payment wages employees of a non-profit organization, expenses for the maintenance of its management apparatus, office rent, etc. That is, the legislator assigned non-profit organizations the role of engines of social processes, and people who work in NPOs should primarily promote social values, and not think about personal enrichment. It's in theory. In practice, sometimes "dishonest" members of non-profit organizations are encrypted as ideological people, putting personal income at the forefront. Scandals are known when the FSB deciphered foreign agents in NGOs who worked in organizations allegedly created for good purposes and 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 activity is the development of the legal culture of society), the World Association of Women Entrepreneurs FCEM (the main goal of activity is information and advisory exchange, assistance and support for women entrepreneurs), Autonomous non-profit organization "Russian Institute "(its statutory goal is to promote the formation of Russian cultural identity and the formation of institutions of a new social identity), etc.

So, we hope that after reading this article it became clear to you NCO transcript. NGO is a non-profit organization. If you want to know the official definition of a non-profit organization, as well as: what types of NGOs can be in Russia and what are the main differences among non-profit organizations of various types, how can you create an NGO and what additional requirements the state imposes on them, we recommend that you read Federal Law No. 7-FZ of January 12, 1996 "On Non-Commercial Organizations", as well as other articles on our site.

Decryption of SO NPO

From the article above, we have learned how to decipher NKO . Now let's find out how to decrypt 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 means before NPO. So, decoding SO NPO - this "Socially Oriented Non-Profit Organization" . Along with the abbreviation SO NPO, its fused version is used, namely SONKO. There is no difference between them and it is permissible to use both of these options. What is it - a socially oriented non-profit organization?

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

Socially oriented non-profit organizations are non-profit organizations that operate 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

- security environment and animal protection

- protection and maintenance of objects and territories of historical, religious, cultural or environmental significance, and burial places

- provision of legal assistance on a gratuitous or preferential basis to citizens and non-profit organizations and legal education of the population, activities to protect the rights and freedoms of man and citizen

- 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, healthcare, prevention and protection of the health of citizens, propaganda healthy lifestyle life, improve the moral and psychological state of citizens, physical education and sports and the promotion of such activities, as well as the spiritual development of the individual

- formation in society of intolerance to corrupt behavior

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

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

- carrying out search work aimed at identifying unknown military graves and unburied remains of the 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 the conduct of emergency rescue operations

- social and cultural adaptation and integration of migrants

- measures for medical rehabilitation and social rehabilitation, social and labor reintegration of persons engaged in 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 the federal budget, the budgets of the subjects 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 of social services, research and development, education, healthcare, culture and art, mass sports entitled to a reduced rate (0%) on compulsory social insurance in case of temporary disability and in connection with motherhood, provided that, according to the results 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 the aggregate earmarked revenues, grants and income from the implementation of social activities orientation.

OKVED codes for NGOs - decoding

OKVED codes for SO NCOs

If you want for your non-profit organization to acquire status socially oriented(SO NPO), then in addition to the exact indication of the relevant types of 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 Classification of Economic Activities does not contain separate types of activities for SO NPOs, you will have to choose from those that are available in it. In order not to make a mistake with the choice, it is better to consult in advance with state and municipal authorities that provide support to SO NPOs in the form of grants, subsidies, special tax benefits, contributions and mandatory payments.

In this article on " NCO transcript"We have deciphered the abbreviations NPO and SONPO and found out what non-profit organizations do. We hope that this information has helped you.

Sincerely,

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