How to create a charitable foundation: instructions and tips. We create a charitable foundation from scratch: how to draw up documents and register

Patronage by successful and wealthy people is a very common thing. It is easier to do good deeds together, so philanthropy has taken an organized form in the form of foundations. They attract financial assistance funds and distribute them to needy persons without deriving benefits for themselves. So, how to open a charitable foundation?

Charitable foundations are created to help people in need of different categories. It can be children with cancer or homeless people left to fend for themselves.

The first legal requirement for this type of activity, which follows from its definition, is gratuitousness. This is not a business that is aimed at making a profit. It will not work to make money on someone else's misfortune, the charity fund should be disposed of according to its intended purpose, otherwise criminal punishment is threatened.

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Main types of funds

Charitable foundations are divided into categories:

Commercial funds. Their second name commercial organizations". Their structure provides for membership, and the legal status will allow for third-party commercial activities.
non-profit foundations. The most common form of organization of this type of activity. The property of people and organizations is combined. The received fund is managed by board of trustees. He also controls spending.

Non-profit foundations also have a division. Public organizations are supported by state and public structures (their share exceeds a third of the total amount of the fund) and have a large number of members. And private funds belong to entrepreneurs and the share state participation it is small (less than a third).

Private foundations can conduct various charitable activities. Operational organizations implement specific programs aimed at the corresponding result.

For example, they help in the rehabilitation of operated cancer patients or carry out measures to reduce unemployment.

Non-operational funds are engaged only in raising funds, which are then used to address the necessary issues. They are a source of funding for charitable organizations and institutions.

Conditions for conducting charitable activities in Russia

Charity is regulated federal law (1995). It sets out the basic requirements for such organizations:

it is necessary to follow those actions that are aimed at achieving the goals prescribed in this Federal Law;
can work legally only within the framework of achieving their goals;
have the right to attract resources and carry out non-sales operations;
may create business companies, which may include only members of the fund;
have the right to spend funds to support various parties, movements and companies (implementation of third-party goals);
can open branches, including in other states;
funds can be consolidated by uniting into associations and unions on a contractual basis while maintaining their separate legal status;
to pay administrative staff cannot take more than 20% of total calendar expenses for the year(does not apply to employees of the foundation who are involved in the implementation of a charitable program);
on the balance sheet they can own buildings, equipment, securities, money, information and intellectual resources (regardless of type).

If you study in detail legislative framework, it will become clear that this type of activity is transparently defined and regulated.

How to open a charitable foundation and make it successful?

Before embarking on the steps to open your own foundation, think about the following points: scope, likely name, charter of the foundation, search for volunteers and patrons, advertising campaign and site creation. Do not rush into an official launch until you have found at least two sources for gratuitous funding.

Premises for a charitable organization

By law, a charitable foundation may be located in its own premises or in a rented one.

The situation is more complicated with the operational fund, which are subject to increased requirements regarding this paragraph. For example, for various rehabilitation programs there should be additional areas (for classes for children with disabilities within the framework of targeted classes).

This issue can be resolved "with the whole world" by contacting the administration for help. locality or municipal institutions. Often they are ready to give their area for good deeds for certain hours.

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Fund Staff

Depending on the direction of the fund, various specialists may be needed:

volunteers who are not on the official staff, but help on a disinterested basis;
lawyers;
specialists accepting incoming applications;
"purchasers" responsible for the purchase of the necessary resources;
sponsored professionals.

The charitable foundation does not need a bloated staff, just 5 people tuned in to efficient work. Expand organizational structure makes sense when scaling up activities.

Finding funding sources

How to open a charitable foundation and make it successful? The hardest thing in charity is to attract investors. Possible sources of funding include:

funds of the founders of the fund;
donations from third parties (money, things, etc.);
membership fee;
participation in charitable grants (target programs);
volunteer activities;
income from valuable papers;
profit from economic organizations established by the fund;
legal income entrepreneurial activity;
funds from charitable events (lotteries, concerts, promotions, auctions, etc.).

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Individuals and firms remain the main source of funding for good deeds. The method of "crowdfunding" is gaining popularity - collecting "from the world one by one". In this case, a description with a video is created for a specific charity project. And the required amount is immediately negotiated.

For investors, it is important that the funds they donate go strictly to the promised causes. T You can also give them a certificate and assign a nomination as a token of appreciation.

How to open a charitable foundation: the procedure for processing documents

Registering a charitable foundation is more difficult than becoming one. After all, this type of activity refers to non-profit organizations specializing in the provision of social services.

Therefore, before submitting a package of documents, you should deal with the OKVED codes that are suitable for you.

The founder of the fund can be an individual or a legal entity. In both cases, you will have to collect the following official papers:

application form for registration (PH0001) - 2 copies (one should be certified by a lawyer);
the decision to create a fund, included in the protocol - 3 copies;
information about the founders) - 2 copies;
(4 thousand rubles);
future fund (indicating the actual location, if they differ);
documents confirming the right of ownership (for the premises of the organization).

Registration of a charitable foundation: step by step instructions

After submitting the documents, you will have to wait for an official decision. In case of favor of the authorities, a corresponding certificate will be issued within 15 working days. Together with him, they will give you

Sympathy, the desire to help, empathy, these feelings make a person a person. People tend to help regardless of their own wealth. It is no coincidence that the biblical parable about the last mite that a poor woman donated to the temple is so popular all over the world. Today, one of the ways to help those in need is charity. There are hundreds of charitable organizations and foundations in Russia, however, interest in this type of activity is not waning.

Unfortunately, often (not only in our country) charitable foundations are opened for not very noble purposes - tax avoidance and even fraud. Registration charitable foundation with such goals, it is not just an offense, but a deception of honest people and an abomination. In this article, we will look at how to open a charitable foundation, the procedure for processing documents in our country.

In order to create a charitable foundation from scratch in Russia, one formally does not need to expend much effort. That's just "zero" is the wrong wording here. Before creating a charitable foundation from scratch, an individual needs to have great energy and a desire to do good. Your start-up capital- this is your soul, heart and great patience. Unfortunately, in your activities, you will most likely have to meet not only sincere gratitude, but manifestations of aggression, misunderstanding, and even black ingratitude. If, after weighing all the pros and cons, you made a conscious decision, then we will show you how to open a charitable foundation in Russia step by step.

Step one

A charitable foundation cannot be created for the purpose of making a profit. This is a non-profit organization. But the first step is not its registration (more on that below), but the formulation of the purpose of its activities. There is no need to formulate the goal very broadly - there will not be enough resources for everyone.

It is better to help a few than to "smear" funds and, as a result, help no one.

Later, if your activity is successful, you can expand its scope. We will not give possible types of charity. This is not a private enterprise where marketing determines the profitability of an investment. Charity is the command of the soul.

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step two

Immediately try to find a patron or patrons. Its future largely depends on the successful start of the charitable foundation. Ideally, within a month you should demonstrate the first results to potential donors. Where to find patrons? We omit the case if you assume that the fund will operate primarily with your own funds.

The only real way to find patrons is through personal contacts.

We are not aware of cases of successful operation of funds that were created by no one famous people"from the street". It is good if you have experience working in foundations as an employee or volunteer. If you do not have a wide circle of acquaintances or you are not a famous person yourself, then think ten times before creating a charitable foundation.

Step Three

This step is actually the creation of a charitable foundation, that is, its registration. Charitable foundations are registered by the Ministry of Justice. To register, you need to provide only a few documents:

application (form РН0001), notarized;
charter;
receipt of payment of the state duty (today it is 4000 rubles);
confirmation of the actual and legal address (it is advisable that these addresses match).

The charter should clearly define the maximum amount (in percentage terms) that the foundation will spend on its own activities (rent, staff salaries). Usually this amount does not exceed 20% of the funds raised. You can confirm the address by providing the Ministry of Justice with a lease or title documents for your own premises. After registration (carried out within two weeks), it is necessary to register with the Federal Tax Service, as well as the relevant funds (FOMS, PFR and FSS). This can be easily done via the Internet on the official websites of these departments.

Be prepared for close attention to your organization not only from the public, but also from the fiscal authorities. This is common practice. Unfortunately, there are funds whose activities are very far from the declared goals.

Many entrepreneurs and ordinary people are engaged in charity, which consists in providing material assistance to certain people. In order to ensure that funds are not distributed randomly, and that it is easier for people to do good deeds, there are charitable foundations. The creation of such an organization involves bringing together people who will raise funds and regulate their flow to those in need.

At the same time, it is important to understand that such an institution cannot extract a large level of profit in the course of its activities - this is illegal and criminally punishable.

Exists a large number of organizations involved in the collection and distribution of financial resources to help various groups of people (children, the disabled, etc.).

First of all, they are divided into 2 categories:

Commercial funds- in essence, they should be called charitable organizations, not foundations, since they have membership, and they also conduct third-party commercial activities.
Non-commercial- the most common type. The main idea is to combine the property of citizens or legal entities with the condition of control over the disposal of funds by the Board of Trustees.

Among non-profit it is customary to distinguish 2 subgroups:

public- those organizations that have support from the state and society (their share in funding is more than a third of the total). Most often, the number of founders is very high. Among public foundations, the most common are medical, religious and educational associations.
Private- those in which the share of the state and society in financing is very small (less than one third of the amount of financing). In this case, most often this concept is used as a tax term.

Finally, private foundations are divided into:

Operational- those organizations that conduct a certain type of activity that leads to the planned result. This may be the organization of programs for the rehabilitation of victims of disasters or the implementation of measures to reduce unemployment.
non-operational- those that do not independently implement any support programs, but only collect funds (including for the needs of operational funds). Non-operational organizations can finance not only individual events, but also charitable institutions in general.

Detailed information on how to create such an institution on the Internet is presented in the following video:

Conditions for the implementation of charitable activities in Russia

The conditions for the implementation of such activities are regulated by federal law, which was adopted in 1995. So, there are certain provisions regarding the activities of a charitable foundation or organization:

Such organizations can perform those actions that are aimed at achieving the goals of their creation or the goals provided for by the relevant federal law.
They can carry out entrepreneurial activities only within the framework of achieving their goals.
A charitable organization may raise resources and conduct non-operating transactions.
In addition, they can establish business companies: in this case, other persons who are not related to the fund cannot be members of the participants.
Finally, such an organization cannot use its funds for third-party purposes, among which is the support of campaigns, as well as political parties or movements.

The Foundation can open branches- both on the territory of the Russian Federation and on the territory of foreign states (according to the laws that are in force on their territory).

A branch cannot be a legal entity, and its property must be accounted for both on a separate balance sheet and on the balance sheet of the fund itself.

An amount exceeding 20% of the funds spent by it in a calendar year cannot be spent on the remuneration of the administrative staff of an organization. However, this limitation is not related to payments wages those people who carry out charitable programs.

On the balance sheet of any charitable organization(regardless of its type) may be owned by:

Results of intellectual activity.
Informational resources.
Building.
Various equipment.
Cash.
Securities.
Other property.

Finally, in order to carry out their activities, foundations can unite in unions or associations on a contractual basis while maintaining legal independence.

The procedure for obtaining the necessary documents and permits

In order to create such an organization, it is necessary to prepare a number of documents:

An application for registration of a fund, which is filled in a special form. Number of copies - 2 (in this case, one of them must be certified by a notary).
A receipt confirming the payment of a fee in the amount of 4 thousand rubles.
Constituent documents - the charter and information about the founders (as in the case of the application, 2 copies are required).
The decision to create a fund, which must be recorded - 3 copies will be required.
Information about the legal address of the organization (the actual address will also be required if they do not match).
A document designed to confirm the ownership of the premises in which the fund will carry out its work.

After that, you must wait for a decision on the possibility of registration. In case of a positive outcome, the organization within 14-15 working days receives a document confirming the availability state registration at the fund. In addition, along with this document, she also receives a certified charter.

A fund can be opened by both legal and individual . In any case, after obtaining state registration, it is necessary to deal with the issues of registration with the tax service, the compulsory insurance fund, federal service statistics, etc. To carry out such actions, it is best to contact a specialized law firm.

Premises and staff

The foundation can either have its own premises or rent it. However, depending on whether it is operational or not, additional premises will be required. For example, in the case of organizing programs for the adaptation of children with disabilities, additional space will be needed for classes.

In such cases, the issue can be resolved by contacting city administration, as well as by searching for premises through volunteers, members of the foundation and philanthropists. Often some municipal institutions(e.g. schools) are willing to provide vacant premises at certain times.

Among the staff, there are several types of specialists:

Those who are looking for sources of funding.
Those who purchase life support resources, etc.
Employees involved in the processing of requests for assistance.
Employees in charge of legal matters.
Volunteers who, in fact, are not on the staff and are engaged in various kinds of activities for free.

Depending on the type of fund and the activities it carries out, other specialists may be needed.

Search for sources of financing and proper distribution of funds

Among the sources of financing and formation of property are:

Contributions of the founders of the fund.
Membership fee.
Various donations from individuals and legal entities in kind and in cash.
Charitable grants (they are targeted).
Income from securities and other non-operating transactions.
Income from the activities of various business companies that may be established by the foundation.
Volunteer work.
Income from permitted business activities.
Receipts related to measures to attract various philanthropists (these can be auctions, lotteries, entertainment, cultural or sports events, the sale of property from philanthropists), etc.

Unfortunately, in our country, only a few companies are ready to send part of their income to charity. Therefore, private donations remain the main source of funding for such organizations. For example, foundations may organize fundraising at the university or through charity fairs and concerts.

In addition, you can use such a phenomenon as crowdfunding - this is the collection of funds on the principle of "from the world on a string." So, for a specific project, a description, a video is created and the possible donation amounts and possible rewards for them are determined - this can be a written gratitude to the organization, its symbols or other small tangible and intangible values.

The cost of organizing this type of business

The main expense item when opening a fund is the rent or purchase of premises. Rent will cost 500-2000 rubles per square meter per month. In addition, some costs and a fairly large amount of time will be spent on finding sources of funding and starting full-fledged work.

A certain cost item will be the preparation of documentation - together with the payment of the state fee, it will require from 15,000 to 20,000 rubles.

Staff salaries will be made from the money that the fund receives: the amount should not exceed one fifth of the total funding.

Thus, despite the fact that the charitable foundation is a non-profit organization, it does not imply work on a gratuitous basis. It does not require large expenses for its organization: the main difficulty is connected with attracting capital. To do this, it is necessary to correctly select the area in which he will carry out projects.

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 important processes from a social point of view 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 ensure the normal functioning of individual mechanisms that are important for public life on its own.

Anyone can become a patron of a charitable foundation. In practice, this means that absolutely anyone can voluntarily donate money by sponsoring a particular area of social life (for example, medicine, science or art) or even a specific group of poor citizens. And not only the society itself, but also special state structures will closely monitor that all the transferred finances reach their addressees.

Help Fund as a way of charity

For most major countries such a problem as insufficient budget flexibility remains very relevant to this day. Due to the impossibility of prompt response of those in power to current events, many important aspects social life in such states remain without proper funding. Unfortunately, it is no exception in this sense and Russian Federation. That is why the activities of charitable foundations in our country are so in demand.

By independently creating appropriate organizations, caring people take on the responsibility of supporting state culture, science and sports. They also promptly provide social protection certain categories of needy citizens. Hundreds of millions of dollars annually pass through the hands of Russian philanthropists, which are then distributed by them to the most pressing needs of society.

Today, the following Russian funds have received the greatest fame, thanks to their activities:

Vladimir Potanin Foundation financial support students);
the Volnoe Delo Foundation (the Temples of Russia program and other well-known projects relating to various spheres of social life);
Fund "Dynasty" (financing educational programs and science in general)
Victoria Foundation (support for orphans);
Link of Times Foundation (preservation of Russian cultural heritage).

From a legal point of view

Relief Foundation - 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 particular type of social service.

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.

Curiously, according to the same Russian legislation, the described funds can also be engaged in entrepreneurial activities. Moreover, to do this both on their own behalf and through a specially founded for this Joint-Stock Company, or - . There are only a few restrictions on this:

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

How to open a charitable foundation?

Anyone can create a fund to help

As is clear from all of the above, purely theoretically, anyone can establish their own charitable foundation. In practice, however, certain conditions must be met for this to happen. More specifically, we are talking on securing funding for the fund.

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

As soon as the philanthropist decides on the front of the upcoming work, he can begin to draw up a business plan for his organization. Not only a clear idea regarding the targeting of the fund's services is important here. The list of prospective patrons is also important. This moment can become critical, because without generous donations, a young organization simply cannot provide even its own economic activity, because 80% of its income will be accumulated for charitable purposes.

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

for fund registration (form РН0001);
a documented decision on the establishment of an organization and the approval of the relevant constituent papers;
charter of the future fund (in triplicate);
a receipt in the amount of 4 thousand rubles;
proof that the fund has an actual address (certificate of ownership of the office space or letter of guarantee from the lessor thereof).

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

After that, the philanthropist will only have to register with the statistics service, as well as funds - pension and social insurance. Then he will be able to choose a bank to service the accounts of the organization and finally proceed with the planned activities.

As regards, directly, the taxation of charitable foundations, 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. In order for this to work not only in theory, but also in practice, all charitable contributions received by the organization must be properly executed. Only a very experienced accountant with serious accounting experience can usually cope with such a task.

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