How to open a charity fund. Charity Fund Business Plan: Costing and Required Documents

What is charity? It is especially valuable in a developing society, where budget funds are allocated on the basis of priority.

Often we learn from the press or the media that certain necessary social, medical, cultural, sports processes that are important for public life have been left without proper funding.

But the situation was corrected when charity came to the rescue, the necessary funds were accumulated and transferred to the sufferers from a specially opened bank account.

Charity, as you know, is based on the targeted redistribution of funds from patrons. It should serve the community, taking advantage of tax benefits. The legal mechanism for ensuring it is fully structured and viable: both the state and society strictly monitor that organizations implementing it do not degenerate into commercial ones.

The social mission of charity is to be the last straw where there are not enough state mechanisms of social protection. it targeted assistance low-income citizens, targeted provision of social services, sponsorship of healthcare, culture, sports, and art.

Necessary and sufficient condition for charity

How to open a charity fund? Is the enthusiast pioneer enough business acumen enough for this? Not at all. If we speak the language of mathematics, then the necessary condition for its creation is the solvent demand of successful commercial structures or very wealthy citizens for charity work (a positive image of their main activity on the part of society is a bonus for them). A sufficient condition is the professionalism of the actions of persons directly founding this institution.

There is also the practice of establishing charitable foundations on the part of the patrons themselves. Thus, they systematize their philanthropic activities, participate in state and international projects.

Charity in Russia

What niche in the society is occupied by Russian charitable foundations? Are their activities in demand? Of course. We list the most famous of them: the Vladimir Potanin Foundation (scholarships and grants to students), the Volnoe Delo Foundation (various activities, known for the Temples of Russia program), the Dynasty Foundation (the development of science and education), the Victoria Foundation (assistance orphans), Svyaz Vremya Foundation (return of Russian cultural heritage from Western private collections). With the help of these institutions, Russian charity was funded in the hundreds of millions of dollars. Society has long appreciated the importance of such work.

Indeed, budget financing of social protection sometimes does not have the necessary flexibility and efficiency to protect certain categories of citizens, support science, culture, and sports. It is positive when in this case caring people are found who, through the creation of an appropriate fund, raise charity to the proper level. Therefore, the question: “How to open a charity fund?” Is quite relevant.

Legal basis of charity

Charitable foundations are a subclass of nonprofit organizations, i.e. structures that exist not for profit, but specializing in the provision of social services. Russian law, in particular, paragraph 1 of Art.118 of the Civil Code determines that a citizen of the Russian Federation, as well as a stateless person, as well as foreign citizens, can create a charity fund. A legal entity can also initiate a charity fund. The activities of this organization are strictly regulated by the charter. This is enshrined in Art. 49 Civil Code.

Can such a fund do business? The federal law "On Charity" answers this question in the affirmative. But charity business is limited. A foundation may even establish a joint stock company or LLC for this. He also has the opportunity to engage in business directly on his behalf. However, such activities are limited within the framework of the redistribution of 80% of income to the financing of charity programs.

So, we know what and why to organize. But the question remains urgent: “How to create a charity fund?” Let's try to answer it.

Business planning

This area is regulated by the already mentioned Federal Law of the Russian Federation “On Non-Profit Organizations” dated 12.01.1996, as well as the Federal Law of the Russian Federation “On Charitable Activities ...” dated 11.08.1995. According to their requirements, registration of charitable funds is carried out at the Ministry of Justice of the Russian Federation .

Already at this stage, a charity fund business plan is needed. Creation does not make sense if there is no initial business idea, clear targeting of your charity work, when the list of patrons is empty, because 20% of the fund’s income that can be used to support business activities will not cover rent, investments in furniture and office equipment, and salary a fee to employees, payment of utilities, Internet, investment in software (including legal online services).

Rent

Profitable rent is the key to minimizing costs. A relatively small office area is considered good form for charitable foundations (mostly 10m²) If we are talking about megacities, then it makes no sense to look for a room either in the center (the sky-high cost of rent) or in sleeping areas (because the main clients of the fund are commercial law firms).

We recommend focusing on the location of investing companies (including potential ones). The average allowable rental price - 1 thousand rubles per m2 - you can and should "bring down" at least up to 0.7 thousand rubles. due to letters of recommendation best of all - from the leadership of reputable government agencies. A good business plan of a charity fund always includes a cheap rental.

Constituent documents

Having decided on the office, the charity fund completes the constituent package of documents:

- form PH0001 - Application for registration of a charitable foundation;

- a documentary decision on the creation of the fund and the approval of constituent documents;

- The charter and other documents necessary for the decision - in 3 copies;

- payment of state duty (4 thousand rubles);

- the presence of legal and actual addresses of the fund;

- a letter of guarantee from the lessor, or a certificate of ownership.

Workflow

There is the following practice: after the transfer of the package of constituent documents, the ministry makes a decision about the state registration of such a fund two weeks later, and two weeks later, we receive certified documents (certificate of state registration, registration certificate of justice, an extract from the USRLE, the charter of the charitable foundation certified by the Ministry of Justice).

It is important to correctly indicate the code that characterizes the charity chosen for the foundation (OKVED).

Tax registration

The approved constituent documents of the charitable foundation serve as the basis for its tax registration. After a week’s review, the tax authority will register the charter, a taxpayer number, an extract from the state register, and a state regnomer will be provided. After this, the power of attorney of the IFTS should be drawn up (for receiving documents), a bank for servicing is selected, and accounts corresponding to the authorized activity are opened in it.

An important feature of the taxation of a charitable foundation is a narrowed base: charitable contributions are not included in it, which can be realized only with the right accounting. By the way, before opening a charity fund, its founders are advised to find a competent accountant with experience in accounting.

Correct accounting is the basis of the effectiveness of the fund. Nowadays, the desire of the fund manager to save on salaries, hiring a student accountant, carries the risk of selection of incorrectly accounted charity funds by a tax audit.

If the charter of the fund provides for entrepreneurial activity (newly created funds usually choose a simplified taxation system), then a statement is written to the tax authority stating the tax rate based on the subject of taxation: total income (6%) or the difference in income and expenses (15%) .

After registration with the tax office, as a rule, registration with the statutory body, with the pension fund and with the social insurance fund follows.

Note that the reporting of a charitable foundation in the absence of entrepreneurial activity (which is quite possible) is greatly simplified. For example, zero reporting to a pension fund and zero income taxation are quite possible.

How to simplify the registration process

Qualified intermediaries are working in the legal services market today, who, according to the agreement concluded with you, undertake to register the charity fund on their own. Such law firms completely free the client from the “headache”. They not only know how to open a charity fund, but also do it regularly and in a short time.

They group their services in packages. Moreover, consultations are usually free. The lawyers of such a company prepare a complete package for state and tax and other registration. Moreover, the legal services provided are often accompanied by assistance in finding cheap rents.

Conclusion

Charity as a business depends on the dynamic work of the staff of the fund itself. Such professional activities in a focused, systematic fundraising are called fundraising.

At the same time, steady contacts are established with commercial companies: banks, concerns, enterprises. On the other hand, when it comes to investors, it is a matter of honor for the management of charitable foundations to prove their competence and competitive advantages when disposing of accumulated funds.

At the same time, the interaction of charitable foundations with commercial structures supports the positive reputation of the latter, showing society the contribution of businessmen to social cohesion and the development of science, culture, and art. It is not enough to hope only for one's punctuality and frugality; one should still learn to be public and convincing before opening a charitable foundation.