Provision of non-residential premises to non-profit organizations. Can an organization enter into a lease agreement for premises with a religious organization registered with the tax office as a non-profit organization. How to get a public office

NPOs or non-profit organizations - this is how it is customary in society to call this type of activity. NPOs can hardly be called a direct business, but you can definitely make money against this background. Generally speaking, the business itself rests on the enthusiasm of intermediaries, investors and the very group of people who created such an organization.

The very essence of the creation of an NPO lies in the possibility of defending their interests from a legal entity, enlisting the support of a specific organization to achieve the goal. Additionally, non-profit organizations are created in order to attract the attention of a "third party". A striking example of this is Ford, as one of the forms of NCOs. For its existence, third-party money is taken. But, it is not always possible to work exclusively on a voluntary basis.

Where does the money come from and how to make a profit?

With the form it became clear. Now it remains a little to figure out where the income from non-profit organizations can come from. Again, we give vivid examples - the church, a religious organization, an institution, a partnership, a party, and so on.

In fact, there are a lot of forms of NGOs, they are prescribed in the legislation and every penny of profit must go to the benefit of the organization itself. But, all income is tax-free. If a grandmother goes to church and bears part of her pension for the construction of the church itself and for assistance, for maintenance, then the state does not have the right to take taxes from this part of the income.

You can also give an example of how a fund created for the benefit of a ban on the demolition of a historically important building, with the help of donations and outside support, achieves its goal, but at the same time earns about $45,000. So without taxes, on some donations.

Such an industry can evoke the opinion of a goldmine. In part, it is. Speaking from a legal entity, NGOs require constant funding and there are several forms allowed by the state:

1. Donations and contributions on a voluntary basis;
2. Entrepreneurial activity;
3. Receipt from the founders of the organization;
4. Income from equity participants in the organization.
Assistance for NGOs can also be in the form of refusing to pay for the operation of the premises or the provision of property for use.

More about finance.

Established non-profit organizations can use their funds only with the general consent of the association. At the same time, an income estimate can be created and even an independent balance sheet can be created.

The estimate can display financial plan organizations. Such a plan is divided into quarters and even for a whole year. It is here that the income and expenditure of funds, as well as their movement, is recorded. At the same time, the funds received must correspond to the target costs. At the same time, such a principle of distributing funds does not oblige to spend all income in the first year of existence, but can stretch over several years.

In any case, investing money in a specific goal will allow in the future to get a good profit for all for all NPO participants. But, even for this type of activity, a so-called business plan is needed to create.

Documentary part.

For creatingNGOs the following package of documents is required:

1. First of all, an application is created from a legal entity. The review period is 3 months;
2. Payment of the state fee - from $50 to $200, depending on the chosen type of NPO;
3. Minutes of the founding decision of the NCO;
4. Charter, founding documentation;
5. Details of the NCO;
6. Documents for the right to own the premises, equipment (lease agreement, purchase receipts).
The paperwork step can be costly, costing owners about $250.

Room.

Starting a non-profit organization needs to rent a space. To do this, they often rent an apartment, an office in a business center or a separate room. The building itself should be with all communications for the convenience of the employees themselves. These are generally accepted communications: electricity, gas, water, heating.

For work, for example, the fund is enough for 40 square meters. And if the goal of the organization is to receive charity for refugees or poor families, then the area should be many times larger. Since a large number of visitors can come there every day. The interior in the room can be modest, classic, without frills. If you have to pay rent, it will cost about $150-300.

Equipment.

The room must be provided for work. To do this, you need to buy the following equipment:

1. Computers - about $700;
2. Phones - $200;
3. MFP or scanner, printer, copier - $400;
4. Boards - $80;
5. Equipment for presentations - $130.
You also need office furniture: tables, chairs, sofas, cabinets, shelves, possibly a safe, office chairs, interior items. As mentioned above, furniture can be purchased or donated to NGOs. But, nevertheless, it is worth considering $2,000 for this aspect.

Workers.

Even NGOs require staff to be hired. Usually, office workers or administrators, marketers, and an accountant act as roles. The entire staff can be 5 people, or it can reach up to a hundred, especially if your fund is really large, then enough workers are needed.

Some people can work on a voluntary basis, but more than half will be registered for work and have a certain amount wages. The minimum that you will need to count on is $ 1.5 thousand.

If again we turn to the fund, then the maximum number of people should know about it. The fact that you are raising funds should be announced on TV and radio with details, indicated in magazines and newspapers, described on the boards of your city. Volunteers also usually help with this. They are ready to stand on a voluntary basis and ask those who have to turn to your problem. In addition, campaigns, meetings, meetings can be held as a kind of attraction to your non-profit organization. It is worth preparing at least $ 300 for advertising.

List of costs.

CreationNGOs forces you to invest in four main areas:

1. Paperwork - $250;
2. Premises - $150-300;
3. Equipment - 2 thousand $;
4. Personnel - $1.5 thousand;
5. Advertising - 300.

Opening an NPO entails an investment of at least $4,000. The calculation was carried out on the example of the organization of the fund.

How about profit?

Returning again to the creation of the fund, the profit can be really big. It can represent thousands of dollars per month, which can be spent on the construction or renovation of the selected facility. For example, on average, one fund receives about $5,000-8,000 per month. But investors can be both individuals and legal entities, regardless of activity and status.

Development.

Even this industry can develop. You can create a large fund with many branches throughout the country, as long as the goal or problem created is really relevant. Still, turning to the western side of the world, NGOs have been working and developing in Europe and the USA for several years now, which, according to the law, have the opportunity to give only 35% of their own income for the needs of the organization itself, and the rest can safely be called income. Perhaps soon in our country they will pay more attention to this aspect and offer a similar opportunity.

Read also:

It is necessary to create a unified open register of premises for socially oriented NGOs and create a transparent procedure for their competitive provision - this is the conclusion reached by the participants of the expert meeting on the problems of access of socially oriented NGOs to state property support. Experts also propose to solve these issues by developing uniform criteria for working with non-profit organizations and increasing openness and information content in the dialogue between the authorities and socially oriented organizations.

Opening the event, Oksana Koroteeva, expert of the working group “Society and Power: Direct Dialogue”, Associate Professor of the Department of Information Process Management at the RANEPA, noted that support for socially oriented non-profit organizations (SO NPOs) is one of the long-term priorities of the state social policy. According to the "May Decree" of the President, it is necessary to envisage measures aimed at increasing support for SO NGOs.

“The President of the Russian Federation has set a serious task: based on the results of the address to the Federal Assembly in 2015, access to 10% of the funds allocated for the provision of social services should be provided to SO NPOs. This should be enshrined in the relevant programs of subjects and municipalities. However, our monitoring, meetings with experts and public figures show that the tasks associated with real support for NGOs are still far from being solved. Meanwhile, property support is a necessary condition for non-profit organizations to work effectively,” the expert noted.

Experts said that property assistance should consist in providing a certain list of federally owned non-residential premises for use by SO NPOs on a long-term basis. The lists themselves, as well as the procedure for providing premises and the criteria for selecting organizations, are formed by state and local authorities, and they should be posted in the public domain.

However, unfortunately, in practice there is a serious problem with the openness of data and informing NGOs about possible ways of support, which hinders the execution of the presidential order. Representatives of the ONF recalled that in September 2016 they conducted a survey of 52 NGOs, and it turned out that more than a third of the respondents (37%) consider it insufficient to inform NGOs about existing methods state support. Slightly more than half of the respondents (52%) receive financial assistance (in the form of grants or subsidies), but only 15% help with the premises of the authorities, while as many as 35% of respondents said they need premises.

“There are closed registers of premises in the regions. This is wrong, government decree No. 1478 says this. However, it only applies to federal property. Each subject of the Federation had to respond to this government decree, but more than half of the subjects did not respond to it, including Moscow,” said Alexander Aigistov, President of the National Union of Non-Profit Organizations.

In his opinion, the regions should report on the number square meters given to SO NCOs for use, not only about those that have already been transferred for use, but also about those that are just planned to be provided for the provision of social services.

He reminded the audience of Rosstat data, according to which approximately 9,000 SO NPOs currently own premises, 19,000 received them for free use from the state, and about 15,000 organizations occupy premises on preferential lease terms. “It turns out that out of 145,000 organizations, 73,000 do not have their own premises, many are “registered” in apartments,” the expert concluded.

Dmitry Tomilin, director of the NOU “First Musical School”, spoke about the practice of providing premises by the regions. In his speech, he emphasized that the rules for submitting applications to SO NPOs operating in Moscow are often non-transparent and selective, and the city property department avoids concluding lease agreements. It is extremely difficult to find premises for NGOs on your own.

“It is not clear where a single list of premises is published. In addition, in all new buildings, a mandatory number of square meters must be allocated for social organizations working with the population. Developers will simply not be allowed to build if they do not provide such a quota. However, in practice, premises are rarely allocated: the property department receives such premises, but registers them as property and gives them away for completely different purposes. Thus, the premises are no longer included in this list, and NCOs cannot apply for it,” Dmitry Tomilin said.

This fact demonstrates that the authorities do not have a strategy for the development of SO NPOs, the expert believes. There should be a list of premises that are supposed to be given to social goals, and in the event of “leaving” these premises, there should be a procedure for their return and a competition for SO NCOs in need of premises.

The experts also gave examples from the practice of NGOs in Moscow, Smolensk, Perm and other regions. Common to all entities is the lack of a unified approach to the systemic support of SO NPOs: there is no unified register of premises for organizations, criteria for considering applications and, in general, the principles of operation and support of SO NPOs.

Member of the Central Audit Commission of the ONF, President of the Smolensk regional public organization "Give Good to Children" Natalya Aksenova said that in rural areas there is an opportunity to use school premises and other state budget premises: they themselves would be happy to help organizations providing important social services for the population. However, the law currently prohibits this practice.

Another example: in the Perm Territory, the non-profit organization "Territory of the Family" also lost its premises. The Perm City Duma has currently suspended the transfer of NPO premises for free use until October 1, 2017, which, according to experts, contradicts not only the execution of the presidential order, but also the legislation of the Russian Federation. Criteria for considering applications from SO NPOs in the region have not been developed either.

“If we talk about Moscow, then compared to other regions, it can be proud of its experience in providing property support to NGOs, because over the years there have been more than 400 NGOs that work in club premises at the place of residence. These premises are provided under a social contract. However, we are concerned that in the near future, non-profit organizations will most likely have to pay for their own public utilities, and as a result, NGOs that worked with the population free of charge will have to think about making services paid or looking for other sources of funding,” said Inna Berezkina, Chairman of the Board of the Moscow Regional Knowledge Society.

In general, if NGOs are active, they find job opportunities, but they need to be assisted, which, among other things, should come from governments. In the city, according to the expert, the dialogue platform with club NGOs has disappeared, young specialists who are unfamiliar with the essence and methods of work of club NGOs have come to councils and prefectures. She also proposed to train specialists in city administrations to work together with NPO specialists, which will help eliminate gaps in communication between the authorities and NPOs and build a constructive dialogue.

"According to the Ministry economic development RF, in 2016, the leaders in terms of the area of ​​non-residential premises transferred to SO NPOs are the Moscow Region, the Murmansk Region and the Republic of Kalmykia. As of September 2016, competitive distribution of premises among NGOs is practiced only in eight regions. Together we need to develop a set of proposals to solve the problems faced by SO NPOs, and start by creating a single register of premises for such organizations. Only openness and transparency of all procedures will help NGOs to perform the important social functions for which they were created,” Oksana Koroteeva summed up.

The event, organized by the Popular Front, was attended by ONF activists and public figures from 57 regions, representatives of public organizations and executive authorities.

31.01.2017

At the state level, property support for NGOs in the form of providing them with non-residential premises has long existed in the form of federal laws and government decrees.

For example: (Article 31.1 of the Federal Law No. 7 "On non-profit organizations”, Decree of the Government of the Russian Federation No. 1478 “On property support for socially oriented non-profit organizations”). However, in real life, things are not so simple.

It is assumed that regional and local administrations can provide NCOs with premises that are state and municipal property. There are several forms of such support:

Transfer of buildings, premises for free use to non-profit organizations;
Transfer of buildings, premises for short-term (up to one year) or long-term lease at preferential rental rates;
Provision of NCOs free of charge or on preferential terms premises for individual events;
Providing non-profit organizations with opportunities to work on the basis of state and municipal institutions of the relevant profile;
Creation of specialized state and municipal institutions that provide non-commercial organizations free of charge or on preferential terms with premises for holding individual events or for regular activities.

Real estate of some other categories can also be used for temporary use by non-profit organizations - in the areas of activity of the relevant NGOs, for example, cultural heritage sites (monuments of history and culture), sports facilities.

However, the current practice shows that the question of the effectiveness of such use of state and municipal property, as well as its independent evaluation almost never installed. not worked out and legal framework, which would provide equal access for non-profit organizations to such a form of support as the transfer of premises to them for temporary use on preferential terms.

At the regional and even more so local levels, the issues of providing premises for temporary use to NGOs on preferential terms are practically not regulated, no detailed description administrative procedures, requirements for the order of their implementation.

But SO NCOs can still try to get premises for their activities on preferential terms.

You need to find a list of state and municipal property, which, according to clause 7, article 31.1 of the same Federal Law No. 7 “On Non-Commercial Organizations”, must be published in the media and be on the official websites of the federal executive authorities that approved them, executive authorities subjects Russian Federation or local administrations.

This list or register contains information about buildings and premises (as a rule, their list is given with the address, area and other information) that are offered for rent. But keep in mind that this list or register is general for everyone, and there is no reference there that these premises are provided by the NPO. For example, the Moscow list can be found

After that, you need to contact the relevant executive authority of the subject or the local administration and provide a full package of documents, including those confirming the social orientation of the NPO. You can also attach a request for a preference to them. If he is not satisfied, you still have nothing to lose. But in case of a positive decision, the NPO will receive serious additional support, for example, preferential rent for the use of a building or premises.

Officials may state that the premises you have chosen can be transferred to an NPO only after a tender or auction has been held, referring to Article 17.1 of the Federal Law No. 135-FZ “On Protection of Competition”. But the competition is not held if we are talking about a socially oriented NPO. In the same article, at the end of paragraph 1 it is said: “except for the granting of the specified rights to such property”, and further such exceptions are listed, and subparagraph 4 refers socially oriented NGOs to such exceptions. Accordingly, the conclusion of agreements providing for the transfer of the rights of ownership and / or use of state or municipal property (including buildings and premises) with NCOs on the basis of and subject to the conditions of clause 4, part 1, article 17.1 of the Federal Law “On Protection of Competition” is carried out without bidding.

Remember that the property transferred to you, including premises, can only be used for its intended purpose. It is prohibited to sell it, assign the rights to use it, transfer the rights to use it as a pledge and enter the rights to use such property into the authorized capital of any other entities. economic activity. Otherwise, the authorities that issued the premises to you have the right to apply to the arbitration court with a request to terminate the rights of possession and / or use of the property.

What documents need to be submitted to a socially oriented non-profit organization in order to obtain non-residential premises for rent on preferential terms?

The provision by the state of socially oriented non-profit organizations of non-residential premises for rent on preferential terms or for free use is regulated by Decree of the Government of the Russian Federation of December 30, 2012 No. 1478 "On property support for socially oriented non-profit organizations." The list of documents and the procedure for their submission are specified in paragraphs 11 - paragraph 14 of the said Resolution, namely:

"11. An application for the provision of non-residential premises for rent contains:

a) information that meets the requirements of subparagraphs "a" - "p" of paragraph 10 of these Rules (if the organization has been carrying out activities for less than 5 years before the date of filing the application, such an organization must provide the information provided for in subparagraphs "e" - "h" , "k", "l" and "n" of paragraph 10 of these Rules, for the period of actual implementation of activities);

b) justification of the organization's need to provide non-residential premises for rent on preferential terms;

c) consent to conclude a lease agreement for non-residential premises, drawn up by filling out a standard form established by the federal executive body responsible for developing state policy and legal regulation in the field of supporting socially oriented non-profit organizations;

d) list of attached documents.

12. Applications shall be accompanied by:

a) copies of the constituent documents of the organization;

b) a document confirming the authority of the head of the organization (a copy of the decision on appointment or election), and in the case of signing applications - also a power of attorney to carry out the relevant actions, signed by the head and certified by the seal of the specified organization, or a notarized copy of such a power of attorney;

c) a decision to approve or conclude a transaction on the terms specified in the applications, if the adoption of such a decision is provided for by the constituent documents of the organization.

13. The organization has the right, on its own initiative, to attach to the applications:

a) an extract from the Unified State Register legal entities with information about the organization, issued no earlier than 3 months before the day the notice was posted on the official website, or a notarized copy of such an extract;

b) copies of documents submitted by the organization to the federal executive body authorized in the field of registration of non-profit organizations in accordance with subparagraph 3 and (or) subparagraph 3 1 of Article 32 of the Federal Law "On Non-Profit Organizations" for the last 5 years;

c) copies of the organization's annual financial statements for the last 5 years;

d) letters from public authorities, local governments, commercial and non-profit organizations, as well as citizens and their associations, containing an assessment (reviews, recommendations) of the organization's activities, or copies thereof;

e) other documents containing, confirming and (or) explaining the information provided for in subparagraphs "e" - "p" of paragraph 10 of these Rules.

14. The documents provided for in paragraphs 12 and 13 of these Rules may be submitted to the authorized body in electronic form."

The full text of the Decree can be found at the link http://www.rg.ru/2013/01/11/nko-soc-dok.html