State registration of non-profit organizations: features, scheme, recommendations and reviews

On April 18, 2008, amendments to the law on non-profit organizations entered into force. Including, additions concerned educational institutions. As a result, state registration of non-profit organizations has become more complicated, and the duration of paperwork has increased. In addition, increased sanctions for failure to comply with legal requirements. Next, we consider a new procedure for registering non-profit organizations.

Normative base

The rules in accordance with which registration of non-profit organizations is carried out are established in a separate article 13.1 of the Federal Law No. 7. General conditions previously applied to these entities. Today they are subject to special rules. They are similar to those for which registration of a public non-profit organization is carried out.

Authorized bodies

Previously, documents were sent to the territorial division of the tax inspectorate. Currently, the application and the necessary papers are submitted to the department of the Federal Registration Service. At the same time, interested parties should be aware that the deadline for submitting documents today is limited to three months. The calculation of this period is carried out from the date of the decision on the formation of the organization.

Procedure specifics

As mentioned above, the registration of an autonomous non-profit organization is currently more complicated. This is because the procedure is performed by two different services interacting with each other. First of all, documents are sent to the Federal Registration Service. After making a positive decision, the paper is transferred to the tax office. The latter makes the appropriate entries in the Unified State Register of Legal Entities. After making an entry, the tax inspectorate notifies Rosregistration. She, in turn, issues a testimony to the subject.

The timing

Registration of non-profit organizations previously took 5 days (workers). Their calculation was carried out from the date of sending the package of documents. Currently, this period is increased to 23 slaves. days:

1. Decision making by the registration authority - 14 days.
2. Entry to the Unified State Register of Legal Entities - 5 days.
3. Notification of the registration authority - 1 day.
4. Issuance of a certificate after receiving a notice from the FSF - 3 days.

Some entities mail documentation. Given the time of shipment, the whole procedure can take about a month. Registration of changes to a non-profit organization is carried out according to the same rules and in the same time frame as indicated above.

Important point

Current legislation does not provide for re-registration of non-profit organizations. It is established in Art. 6 of paragraph 4 of the Federal Law No. 18. However, control over the activities of NPOs registered before the entry into force of legislative changes, registration of changes in constituent documentation, liquidation / reorganization are carried out according to the new rules.

Authority Denied

In Art. 23. 1 Federal Law No. 7 established the grounds under which the registering service may leave a request for a non-profit organization unsatisfied. These include:

1. The presence of discrepancies in the constituent documentation to the current legislation.
2. Provision of an incomplete package of securities by an entity, their improper execution, submission to a body whose competence does not include registration of NPOs.
3. The presence in the registry of an organization with the same name.
4. The lack of the right of a person acting as a founder to be in accordance with the Federal Law No. 7.
5. The presence in the name of words that offend religious, national feelings, contrary to moral standards.

The authorized body is obliged to inform about the refusal of registration no later than a month from the date of receipt of documents. Moreover, the decision should indicate the reasons why the application was not satisfied.

NGO Responsibilities

Within three days, the organization must report changes that affect basic information about it. Together with the notification, the relevant documents are provided to the authorized body. The information about changes in which the organization is obliged to inform the registration authority includes:

1. Short and full name.
2. Legal status.
3. Address of the permanent governing body.
4. Method of education (reorganization or education).
5. Information about the founders.
6. Information about the succession (in case of reorganization).
7. Date of registration of amendments / additions to constituent documents.
8. A way to terminate NPOs of their activities (liquidation, reorganization, exclusion from the register).
9. F. I. O., position, TIN or passport details of a person who has the right to represent the organization without a power of attorney.
10. Information about representative offices / branches.
11. TIN, date, reason code of registration with the Federal Tax Service.
12. Information about bank accounts.
13. KVED.
14. Date and registration number in the PFR, FSS, TFOMS.

Correction of information not related to the constituent documentation is carried out without paying a fee.

Work with documents

The NPO papers sent to the authorized body go through the same stages, which includes the initial registration of non-profit organizations. This means that the service at the same time takes an appropriate decision to satisfy the application or refuse it. According to a number of founders who have already passed the procedure under the new law, registration of the charter of a non-profit organization is carried out within a month from the date of its submission. This moment negatively affects their activities, significantly complicating the work. Nevertheless, not submitting documents and notifying the registering authority of the changes is not allowed. In case of non-compliance with the requirements of the law to NPOs, rather severe sanctions can be applied.

Activity control

The law has been amended to establish new requirements for the provision of information and reporting. Previously, non-profit organizations sent once a year the results of the targeted use of funds to the tax service. Currently, in addition to this obligation, they must submit reports on:

1. Their activities.
2. The personal composition of government.
3. Spending funds and using other property. NGOs, among other things, must report on material values ​​received from foreign and international companies, individuals and stateless entities.

List of documents

Considering that a new registration form of a non-profit organization is currently in force, it is necessary to list the securities that an NPO provides to the authorized service:

1. Statement. It is signed by an entity authorized to represent NPOs. The application shall indicate his F. I. O., address of residence, contact details. The document is certified by a notary.
2. Three copies of constituent documents.
3. Duty receipt.
4. Decision on the formation of NPOs and the approval of constituent documentation. It should indicate the composition of the elected or appointed governing bodies. The document is submitted in duplicate.
5. Data on the whereabouts of an executive permanent body.
6. Information about the founders. The document is provided in duplicate.

Additionally

Registration of a non-profit organization cannot be carried out if one or more of the founders is foreign citizens or entities without citizenship, in respect of which it was decided that their stay on the territory of the Russian Federation is undesirable. This category also includes individuals and companies whose activities are related to money laundering or financing of extremism. The Federal Law No. 7 does not apply to state, regional, local authorities, municipal and state institutions.

Powers of the registering authority

The federal service has great capabilities. They apply not only to the scope of registration of NPOs, but also to control their work. In particular, the registration authority may:

1. Request administrative documentation.
2. Send representatives to events organized by NGOs.
3. To request and receive information on financial and business operations of associations from state statistics bodies, tax inspectorates and other control and supervisory structures, credit and other financial companies.
4. Perform compliance checks on the work of NPOs no more than once a year. The registration authority, among other things, can control the conformity of the expenditure of funds and the use of other property with the goals established in the constituent documentation of the organization.
5. In case of violation of legislative requirements or the commission of NPO actions contrary to the tasks for the implementation of which it was created, issue a written warning. It describes the fact of non-compliance with the requirements and sets a time limit for its elimination (at least a month). An NGO is entitled to appeal this warning.

With the systematic implementation of activities that do not meet the goals of the formation of a non-profit organization, as well as in a number of other cases, NPOs can be liquidated by a court decision.