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Start a charitable foundation from scratch. Working in the nonprofit sector requires education and specialized skills. How to open and register a charitable foundation correctly

Despite all the cataclysms and civil strife, the world still remains full good people ready to help and support those in need. For this reason, it would be quite timely to study the question of how to open charitable foundation in Russia and how to ensure that it does not develop into ordinary commerce.

Legal basis

The key goal of the charity is to help people in need. At its core, this enterprise is non-profit and is not created for profit.

According to Russian legislation, a person with Russian citizenship, a foreigner and a stateless person can become the founder of a fund.

Registration of organizations is carried out by the Ministry of Justice.

The activities of foundations are regulated by two laws:

• "About non-profit organizations".
• "On charitable activities."

But before addressing this issue to the authorized body, it is necessary to submit a clear project describing the areas of activity and sources of financing.

Where to begin

Before registration begins, a number of issues must be resolved:

• determine the scope of activity, because it will still not be possible to provide assistance to everyone at once;
• outline the charter and decide on the name;
• find volunteers who will assist the project;
• develop a website on the Internet;
• find sponsors who will be willing to donate money to your foundation.

The founders of such an organization need to be prepared for the fact that if sponsors are not found before the opening, they will have to donate their money to the needs of the organization.

It would be a big mistake to look for sponsors after the opening.

Registration

So, having dealt with the issues listed above, we begin to prepare a package of papers for the Ministry of Justice. We offer a list of documents to open a charitable foundation:

1. Statement. For charitable foundations there is a special form that must be filled out in duplicate. One of them is certified by a notary.
2. The decision to create a fund and its charter. These papers must be submitted in triplicate.
3. Receipt with .
4. Documents with information about all addresses of the fund.
5. Premises rental agreements.

The decision by the authorized body will be made within two weeks. If the verdict turns out to be positive, you should come to the Ministry of Justice and get everything permits. After this, you will have to register with several more authorities:

• insurance funds;
• statistical service.

Reasons for refusal

Do not forget that the result of consideration of the application may be a refusal. There may be several reasons for this:

• non-residents of the Russian Federation who are on the “black list”;
• extremist organizations and persons related to them.

Where to get money

But the main sources of funds, in addition to the money of the project organizers themselves, can be:

• donations from concerned citizens;
• membership fee;
• participation in grants;
• income from securities;
• profit from business organizations;
• money received as a result of various charitable events - lotteries, concerts, auctions, promotions.

The main thing for investors is that the funds transferred to you go for their intended purpose.

Expenditure

Despite the fact that form authorized capital no need, some payments will still have to be made. These include:

• rental of premises;
• registration costs;
• purchasing everything needed for the office.

It should be remembered that the legislation of the Russian Federation does not provide for the receipt of profit by such organizations in any form. This means that a charitable foundation cannot be opened as a business.

According to the law, of all the funds that charities receive, only 20% can be used for their own needs. The remaining part must certainly go towards the goals of the organization specified in the charter.

It is completely wrong to think that charity workers do not receive wages. The founders can thus create jobs for themselves and their like-minded people in order to realize good intentions.

Conditions for carrying out charitable activities in Russia

All actions of charitable foundations are under the watchful eye of regulatory authorities. To avoid misunderstandings, the following requirements should be adhered to:

• any activity of the fund must correspond to its goals;
• founders have the right to raise funds from outside;
• it is completely legal to create business entities,V which can only be entered by members of the fund;
• part of the funds can be spent on supporting parties and public organizations;
• it is not prohibited to open branches, including in other countries;
• foundations can grow and merge into unions without losing their legal status;
• may be on the balance sheet of the organization real estate, equipment, securities, intellectual and information resources.

Premises and staff

The location of the organization is not particularly important. Here the choice will be determined, rather, by the cost of the premises. You can try to resolve this issue with the local authorities. Often she is ready to provide at least a budget option office. Such a step has a good effect on the image of the municipality, and on the finances of the fund itself.

Charity is a good cause. Helping people who need it is a desire worthy of all praise. Our world is not without good people, and such spiritual impulses unite many: both ordinary people with a small income and seasoned business sharks. Therefore, many who want to help strive to create their own charitable foundation to raise money for a variety of needs of people who really need it. How to create a charitable foundation, and what subtleties should you know when registering it? More on this later.

What is a charitable foundation

First of all, many people are sure that a charitable foundation and philanthropy are equivalent concepts. This is wrong. First of all, the purpose of this fund is to help people in need. The first thing you need to learn when creating charitable organizations to raise money - legislation prohibits deriving any benefit from it. If you want to open something like this, remember that you are not doing this only for yourself and under no circumstances should you step over that rule. People who want to make money on someone else's misfortune may face big amount problems with the law, even criminal liability for their actions. If you really want to help people, don’t think about yourself and use own organization only for its intended purpose.

Before the beginning

If you want to create your own charitable foundation and are wondering where to start, you need to go through several steps before registering. important stages and think everything through carefully. These stages include:

• determining the scope of the fund's activities. It is simply impossible to help everyone at once;
• choosing a name and adopting the organization’s charter;
• searching for employees and volunteers willing to assist the project;
• creating your own website on the Internet and carefully thought out advertising;
• searching for people willing to donate money to your fund.

Regarding the last stage, discussions often arise on the topic: why look for them before opening the fund, if we all have to donate funds anyway? In fact, no one owes anyone anything, and opening a charitable foundation without obtaining support from at least several patrons is simply useless.

What is needed for registration

Fortunately, setting up a charitable foundation in Russia is relatively quick and easy. These organizations, according to the law, are non-profit and specialize in providing social services. Before submitting documents, you need to accurately determine the direction of your organization using the code of the all-Russian classifier of species economic activity. Then you should collect everything Required documents, and then contact the Ministry of Justice. You should go to the ministry with a package of papers, including:

1. Application for registration. For charitable foundations, the corresponding form RN0001 has been developed. The form is drawn up in two copies, after which one of them must be certified by a notary.
2. The decision to create an organization and its charter. These documents must be submitted in triplicate.
3. Receipt confirming payment of the state duty.
4. Documents containing all information about the organization's addresses.
5. Lease agreement or documents confirming the purchase of the premises in which the organization will be based.

After this procedure is completed, all you have to do is wait. The decision regarding registration of a charitable foundation is made by the Ministry of Justice within two weeks. If everything goes well, then after this time you can come to the ministry and receive all the required documents for the functioning of the organization.

The question of founders is not uncommon. In fact, even one person can open this organization individual(this is even better, since for each founder it is necessary to submit additional documents). In addition, a variety of legal entities can open their own fund. Immediately after the ministry handed over everything to the founder constituent documents, he should address the issue of registering him in all related structures. These include:

• tax;
• compulsory insurance funds;
• statistical service.

Fund funds: where do they come from and where are they spent?

Unfortunately, our people are brought up in such a way that almost every charitable foundation is considered a place for cashing out “laundered” money. Indeed, some people create these organizations for such a purpose, but we remind you that this is punishable. Real charities collect funds and use them for their intended purpose.

Unfortunately, a very small percentage of people are willing to donate funds to organizations of this kind (some because of lack of money, some because of their own stereotypes), so you will have to face that problem. As a rule, the main patrons of charitable foundations are rare private entrepreneurs and companies. Help may not always be financial; some people are ready to help, say, by purchasing equipment or other necessary things.

It is known that in any more or less developed society they are distributed according to the principle of priority. However, it often happens that some socially important processes do not receive adequate funding. Fortunately, today anyone can contribute to the development of medicine, sports or culture. This became possible thanks to the existence of special charitable foundations. What is it?

Charitable foundations are special non-profit organizations that accumulate cash for the purpose of their further targeted distribution among those in need. From a social point of view, such movements are simply necessary. After all, the state cannot always on our own provide normal functioning individual mechanisms important for social life.

Anyone can become a patron of the charity fund. In practice, this means that absolutely anyone can voluntarily donate money by providing sponsorship to a particular area social life(for example, medicine, science or art) or even a specific group of low-income citizens. And not only the society itself, but also special government agencies will closely monitor that all of the listed finances reach their recipients.

Relief fund as a way of charity

For most large countries, the problem of insufficient budget flexibility remains very relevant to this day. Due to the inability of those in power to promptly respond to current events, many important aspects of social life in such states remain without proper funding. Unfortunately, the Russian Federation is no exception in this sense. This is why the activities of charitable foundations in our country are so in demand.

By independently creating appropriate organizations, caring people take on support responsibilities state culture, science and sports. They also promptly provide social protection certain categories of needy citizens. Hundreds of millions of dollars pass through the hands of Russian philanthropists every year, which they then distribute for the most pressing needs of society.

Today, the following Russian foundations have gained the greatest fame due to their activities:

1. Vladimir Potanin Foundation (financial support for students);
2. the “Volnoye Delo” foundation (the “Temples of Russia” program and other well-known projects relating to various spheres of social life);
3. Dynasty Foundation (financing educational programs and science in general);
4. Victoria Foundation (support for orphans);
5. “Link of Times” Foundation (preservation of Russian cultural heritage).

From a legal point of view

Relief Fund - non-profit organization

From the point of view of legislators, a charitable foundation can be considered any non-profit (that is, founded without the purpose of making a profit) structure specializing in the provision of a specific type of social services.

According to Article 118 of the Civil Code of the Russian Federation, any legal entity or individual can open such an organization. By the way, in the latter case, the benefactor does not even have to be a citizen of the country.

It is curious that, according to the same Russian legislation, the described funds can also engage in entrepreneurial activities. Moreover, to do this both on one’s own behalf and through a specially founded for this purpose Joint-Stock Company, or – . There are only a few restrictions on this:

1. at least 80% of all profits received by such entrepreneurs must be redistributed to finance charity;
2. sphere entrepreneurial activity the fund (as well as the specifics of the charitable services provided to it) must be clearly indicated in all documentation of the organization using OKVED codes;
3. the entrepreneurial activities of a charitable foundation should not go beyond the scope of the organization’s charter (Article 49 of the Civil Code of the Russian Federation).

How to open a charitable foundation?

Anyone can create a relief fund

As is clear from everything said above, purely theoretically, anyone can establish their own charitable foundation. However, in practice, this requires certain conditions to be met. More specifically, we are talking about securing funding for the fund.

In other words, before opening such an organization, the philanthropist must make sure that the social services he is going to provide will arouse the interest of the intended patrons. That is why the founders of foundations are usually people who already have some experience in philanthropic activities.

As soon as the benefactor decides on the scope of the upcoming work, he can begin to draw up a business plan for his organization. What is important here is not only a clear idea regarding the targeting of the fund’s services. The list of proposed patrons of the arts is also important. This moment may become critical, since without generous donations a young organization simply will not be able to provide even its own economic activity, because 80% of its income will be accumulated for charitable needs.

One way or another, as soon as the business plan is ready, the founder of the fund will be able to register his brainchild with the Ministry of Justice of the Russian Federation. According to the laws on charitable activities and non-profit organizations, this step is strictly mandatory. To carry out the procedure itself, the founder will need the following documents:

1. for registration of the fund (form RN0001);
2. a documented decision on the creation of an organization and approval of the relevant constituent papers;
3. charter of the future fund (in triplicate);
4. a receipt in the amount of 4 thousand rubles;
5. proof that the fund has an actual address (certificate of ownership of office space or a letter of guarantee from the landlord).

As a rule, the decision to establish a charitable foundation is made by the Ministry of Justice within two weeks. Still the same amount of time mentioned government agency required for certification of all necessary registration documents. As for the actual official activities, its organization will be able to begin as soon as its founders have the following papers in their hands:

After this, the benefactor will only have to register with the statistics service, as well as pension and social insurance funds. Then he will be able to choose a bank to service the organization’s accounts and finally begin the planned activities.

As for the taxation of charitable foundations directly, it has some specifics. All payments are made within the so-called narrowed base. Thanks to this, any voluntary donations made to the fund will not be taxed. For this to work not only in theory, but also in practice, all charitable contributions received into the organization’s account must be properly formalized. Usually only a very experienced accountant with serious accounting experience can cope with such a task.

In this video you will learn how a fund is created and how you can create a fund from scratch:

We are opening a new section “The Law of Public Associations”, in which we will cover issues of the creation and activities of public associations, non-profit organizations. At the same time, it is planned to touch upon not only purely legal issues, but also the practical side of the activities of NPOs from the point of view of experts who are constantly involved in non-profit projects.

We will start with the answer to the question received by our editors: “how can a school create a charitable foundation that receives funds from the parents of students, and then spends it on the needs of the school?”

Creation is not commercial organization(NPO) is not an easy matter. Few people managed to register an NPO the first time and without eliminating the comments. The fact is that when creating a commercial organization, for example, a limited liability company, the tax authority does not check the constituent documents for compliance with the law, and in the case of registering an NPO, to which the fund belongs, the registering authority conducts a serious examination of all submitted documents, especially charter. In this article we will tell you how to create a fund and, most importantly, how to draw up documents for registration with the highest probability of their acceptance by the registering authority.

Who registers non-profit organizations?

Most non-profit organizations, including foundations, are registered by the territorial body of the Ministry of Justice of the Russian Federation (for the subject of the Federation).

How many founders are required for registration?

By law, one person is enough to register a fund. It is clear that the fewer founders, the less hassle there is with filling out document forms, holding constituent meetings, etc. The status of the founder itself does not affect anything; the status of the founder in the fund loses any legal significance immediately after registration (unlike establishment). However, from an organizational point of view for the future activities of the foundation, it is very important that the foundation is created not by one person, but by several. Moreover, it is best that these are people of status, not from the school administration (not the school director, not the head teacher), but one of the parents in a position high post(director of a large enterprise, famous artist, deputy, etc.). Of course, there are cases of a foundation being established by one person, for example, the Alena Popova Foundation (which was created by the mother of a sick girl to raise funds for her treatment), but in the case of an initiative to create a foundation from an organization (in our case, a school), rather than a private individual, it is better of course, gather several people (for example, five, and then the number may increase, but as part of the governing bodies).

What documents need to be provided?

According to Art. 13.1. Federal Law dated January 12, 1996 No. 7-FZ “On Non-Profit Organizations” (hereinafter referred to as the Federal Law “On Non-Profit Organizations”) to register a fund, the following documents will be required:

1) Application in form RN0001 (approved by Government Decree No. 212 dated April 15, 2006). The application is signed by the applicant; this may be the future head of the fund or one of its founders. Print out the application with a receipt. It's better to make two copies. One of them must be certified by a notary, the other simply signed. The applicant must appear in person before the notary. The applicant may be one of the founders or the future head of the fund;

2) Charter in three copies;

3) The decision on the creation of a non-profit organization and on the approval of its constituent documents indicating the composition of the elected (appointed) bodies in two copies;

4) Information about the founders in two copies (drawn up in free form, in this document full name, passport details, place of registration, contact details of the founders are indicated, it is advisable to sign by all founders);

5) Receipt for payment of state duty (it is also advisable to make a copy of it);

6) Information about the address (location) of the permanent body of the non-profit organization, through which communication with the non-profit organization is carried out (also a document drawn up in free form, it must indicate the address at which you can contact the head of the fund, most likely he will coincide with the legal address). It is important to note that a charitable organization can be registered at the place of residence of a citizen (founder, chairman), this is directly stated in Art. 9 Federal Law of August 11, 1995 No. 135-FZ “On Charitable Activities and Charitable Organizations” (hereinafter referred to as the Federal Law “On Charitable Activities”);

7) when using the name of a citizen or symbols protected by law in the name of a non-profit organization Russian Federation on the protection of intellectual property or copyright, as well as the full name of another legal entity as part of own name- documents confirming the authority to use them;

8) an extract from the register of foreign legal entities of the relevant country of origin or another document of equal legal force confirming the legal status of the founder - a foreign person.

How to write a charter so that the Ministry of Justice can accept it?

But this is the most difficult thing about registering an NPO. The Ministry of Justice checks the charter for compliance with the law, therefore, even provisions taken from the law but paraphrased can be forced by this body to be rewritten. But most of all, there are quibbles about the goals and types of activities; the registration authority really likes to decide what the organization can do and what it cannot do.

So, what should be in the charter:

1. The name of the non-profit organization, containing an indication of the nature of its activities and legal form. The full and abbreviated name is indicated. The organizational and legal form in this case is a charitable foundation.

2. Location of the non-profit organization. The legal address is indicated.

3. Information about branches and representative offices(if they are planned to be established upon registration).

4. Subject and goals of the activity. Usually, the goals of the activity are indicated first (2-3 goals general, there is no longer a need to have less to complain about), then the types of activities that the organization has the right to engage in to achieve its goals are indicated. Since we are creating a charitable foundation, this section should indicate this in the purposes and types of activities (according to the Federal Law “On Charitable Activities”). It's better to choose as many as possible various types activities that the organization will engage in in the future (both free of charge and for a fee), because otherwise, later you will have to make changes to the charter if something is missing. The Ministry of Justice very rarely includes the phrase “and other types of activities that do not contradict the law” in the charter.

5. Activity management procedure. In Art. 29 of the Federal Law “On Non-Profit Organizations” states that the procedure for managing a fund is determined by its charter. But the law still has one mandatory requirement for the composition of the fund’s bodies. The fund must have board of trustees. It is the body of the fund and supervises the activities of the fund, the adoption of decisions by other bodies of the fund and ensuring their execution, the use of the fund’s funds, and the fund’s compliance with the law. It is imperative to indicate the procedure for forming the board of trustees (the law does not indicate anything in this regard, so here you can choose the most convenient procedure, for example, the formation of the board of trustees by the highest body on the proposal of the chairman). The powers of the board of trustees are specified in clause 3 of Art. 7: exercises supervision over the activities of the fund, the adoption of decisions by other bodies of the fund and ensuring their execution, the use of fund funds, and the fund’s compliance with legislation

In practice, as a rule, the following governing bodies are formed:

1. The highest management body is the board of the fund with the chairman of the board (operational management body),

2. Executive body (for example, Executive Director or the president of the foundation),

3. Board of Trustees (supervisory body, formed by the board).

4. Auditor (audit commission)

Authority supreme body specified in paragraph 3 of Art. 29 Federal Law “On Non-Profit Organizations”:

Changing the charter of a non-profit organization;

Definition priority areas activities of a non-profit organization, principles of formation and use of its property;

Formation of executive bodies of a non-profit organization and early termination of their powers;

Approval of the annual report and annual balance sheet;

Statement financial plan non-profit organization and making changes to it;

Creation of branches and opening representative offices of a non-profit organization;

Participation in other organizations;

In the same article you can take the decision-making procedure.

Also in Art. 10 Federal Law “On Charitable Activities” contains additional powers:

Approval of charitable programs;

Approval of the annual plan, budget of the charitable organization and its annual report;

The executive body of a non-profit organization can be collegial and (or) individual, appointed by the board. He carries out the current management of the activities of the non-profit organization and is accountable to the highest management body of the non-profit organization. For convenience, they usually use a model with a single body, but it can also be collegial - the executive directorate. The charter must indicate the term of his powers and the procedure for election (this should be within the powers of the highest governing body).

It is also necessary to provide for the position of an auditor (audit commission), who will exercise control over the financial and economic activities of the fund.

6. ANDsources of formation of property of a non-profit organization. The charter of an NGO is not a place for creativity, so it is better, again, to take everything verbatim from the law. The sources of property formation are listed in paragraph 1 of Art. 26 Federal Law “On Non-Profit Organizations” and Art. 15 Federal Law “On Charitable Activities”:

Contributions from the founders of a charitable organization;

Membership fees (for membership-based charities);

Charitable donations, including those of a targeted nature (charitable grants), provided by citizens and legal entities in cash or in kind;

Income from non-operating transactions, including income from securities;

Receipts from activities to attract resources (conducting campaigns to attract philanthropists and volunteers, including organizing entertainment, cultural, sports and other public events, conducting campaigns to collect charitable donations, holding lotteries and auctions in accordance with the legislation of the Russian Federation, selling property and donations, received from benefactors, in accordance with their wishes);

Income from legally permitted business activities;

income from the activities of business entities established by a charitable organization;

Volunteer work;

Other sources not prohibited by law.

There should be no membership fees, because a foundation is an organization without membership.

7. The procedure for making changes to the constituent documents of a non-profit organization. This function must be attributed to the powers of the highest management body. If you do not provide for the possibility of changing the charter of the fund, then it can only be changed in court (clause 4 of article 14).

8. The procedure for using property in the event of liquidation of a non-profit organization. Again, the procedure is best taken from the law and formulated as follows: upon liquidation of the fund, the property remaining after satisfaction of the creditors’ claims is directed in accordance with the charter of the fund for the purposes for which it was created and (or) for charitable purposes (clause 1 art. 20).

It must be said that the entire procedure outlined is equally suitable not only for creating a school foundation, but also any foundation (including a charitable foundation as its subtype).

And in conclusion, it is worth noting that in State Duma The draft was adopted in the first reading Federal Law No. 47538-6, introducing significant changes to the Civil Code of the Russian Federation. Non-profit organizations are also affected. A closed list of such organizations is established, and the number of organizational and legal forms is significantly narrowed. The Foundation remains a separate organizational and legal form of the NPO, but is also undergoing some changes. Thus, the board of trustees disappears from the governing bodies. All that remains is the highest collegial governing body, sole manager and (optional) board. Approximately new edition The Civil Code of the Russian Federation will be adopted by the end of 2012.