What documents are needed to open a charitable foundation. How to open a charitable foundation. possible problems in opening a charitable foundation

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 funds 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 some 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.

Aid 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, the Russian Federation is no exception in this sense. 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 to 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 that specializes in providing a specific type of social services.

According to Article 118 of the Civil Code of the Russian Federation, any legal or individual. 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 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;
sphere entrepreneurial activity foundation (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 that has been said above, purely theoretically - to establish your own charitable foundation anyone can. 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, a philanthropist must make sure that the social services 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, the young organization simply cannot even provide for 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 activities 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 for, 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 registered. 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:

What is charity? It is especially valuable in a developing society, where budget funds are allocated according to priority.

We often learn from the press or mass 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 suffering from a specially opened bank account.

Charity, as you know, is based on targeted redistribution Money patrons. It should serve the society by using tax incentives. The legal mechanism for its provision is fully structured and viable: both the state and society strictly monitor that the organizations implementing it do not degenerate into commercial ones.

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

A Necessary and Sufficient Condition for Charity

How to open a charitable foundation? Is the business acumen of an enthusiastic discoverer enough for this? Not at all. Speaking in the language of mathematics, a necessary condition for its creation is the solvent demand of successful commercial structures or very wealthy citizens for charitable activities (a bonus for them is a positive image of their main activity on the part of society). A sufficient condition is the professionalism of the actions of the persons directly founding this institution.

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

Charity in Russia

What niche in society do Russian charitable foundations occupy? Are their activities in demand? Undoubtedly. 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 (development of science and education), the Victoria Foundation (assistance orphans), the Link of Times Foundation (the return of Russian cultural heritage from Western private collections). With the help of these institutions, Russian philanthropy has been funded by 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, at the same time, caring people are found who, through the creation of an appropriate fund, raise charity to the proper height. Therefore, the question: “How to open a charitable foundation?” relevant enough.

Legal basis for charity

Charitable foundations are a subclass of non-profit organizations, i.e. structures that exist not for profit, but specializing in the provision of social services. Russian legislation, 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, can create a charitable foundation, as well as foreign citizen. 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 GK.

Can such a fund be engaged in entrepreneurship? The federal law "On Charitable Activities" answers this question in the affirmative. But the charity business is limited. The Foundation can even establish a joint-stock company or LLC for this. He also has the opportunity to directly engage in entrepreneurship on his behalf. However, such activities are limited within the framework of the redistribution of 80% of income to finance charitable programs.

So, we know what and why to organize. But the question remains: "How to create a charitable foundation?" Let's try to answer it.

Business planning

This area is regulated by the already mentioned Federal Law of the Russian Federation "On Non-Commercial Organizations" of January 12, 1996, as well as the Federal Law of the Russian Federation "On Charitable Activities ..." of August 11, 1995. According to their requirements, registration of charitable foundations is carried out in the Ministry of Justice of the Russian Federation .

Already at this stage, you need a business plan for a charitable foundation. Creation does not make sense if there is no initial business idea, clear targeting of your charity work when the list of patrons is initially empty, because 20% of the proceeds to the fund, which can be used to provide economic activity, will not cover rent, investments in furniture and office equipment, wages employees, pay utilities, Internet, investments in software (including online legal services).

Rent

Favorable rent is the key to minimizing costs. good tone for charitable foundations, a relatively small office area is considered (mainly 10m 2). If we are talking about megacities, then it makes no sense to look for premises either in the center (exorbitant rental costs) or in residential areas (after all, the main clients of the fund are commercial law firms).

We recommend focusing on the location of investor companies (including potential ones). The average allowable rental price - 1 thousand rubles per m2 - can and should be "knocked down" to at least 0.7 thousand rubles. at the expense of letters of recommendation, best of all - from the leadership of respected government agencies. A good business plan for a charitable foundation always includes cheap rent.

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;

Documentary decision on the creation of the fund and approval constituent documents;

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

Payment of state duty (4 thousand rubles);

Availability of legal and actual addresses of the fund;

Letter of guarantee from the landlord, or a certificate of ownership.

Document flow

There is the following practice: after the transfer of the package of constituent documents, in two weeks the ministry makes a decision on state registration such a fund, and two weeks later, we receive certified documents (certificate of state registration, registration judicial certificate, extract from the Unified State Register of Legal Entities charter of a charitable foundation certified by the Ministry of Justice).

It is important to correctly designate the code that characterizes the charitable activity chosen for the foundation (OKVED).

tax registration

The approved constituent documents of a charitable foundation serve as the basis for its tax registration. After a weekly review, the tax authority will register the charter, a taxpayer number, an extract from the state register, and a state registration number will be provided. After that, you should draw up a power of attorney from the IFTS (for obtaining documents), select a bank for servicing, open accounts in it that correspond to the statutory activities.

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

Correct accounting is the basis for the effectiveness of the fund. Nowadays, the desire of the head of the fund to save on salaries by hiring a student accountant carries the risk of selecting incorrectly accounted for charitable 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 an application is written to the tax authority in which the tax rate is selected based on the subject of taxation: total income (6%) or the difference between income and costs (15%) .

After registration with the tax office, as a rule, registration with the statistical agency, the pension fund and 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 in Pension Fund, and zero income taxation.

How to simplify the registration process

The legal services market today employs qualified intermediaries who, under an agreement concluded with you, take on their own to register a charitable foundation. 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 into packages. And consultations are usually free. The lawyers of such a company prepare a complete package for state and tax and other registration. And rendered legal services often accompanied by help in finding cheap rent.

Conclusion

Charity as a business depends on the dynamic work of the staff of the foundation itself. Such professional activity on a targeted, systematic search for funds is called fundraising.

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

At the same time, the interaction of charitable foundations with commercial structures maintains the positive reputation of the latter, showing the society the contribution of businessmen to social harmony and the development of science, culture, and art. It is not enough to rely only on your punctuality and thrift, you should also learn how to be public and persuasive before opening a charitable foundation.

Charity is the voluntary provision of assistance to those in need. To provide assistance, special premises are created where those in need can receive material assistance. The charitable foundation is engaged in the transfer of funds to various structures. It can be hospitals, orphanages and schools. These funds are strictly regulated. public authorities and also show their support.

Many need charitable assistance, some structures cannot cope on their own, charitable organizations are always supported by the authorities and society. There is an opinion that only rich, wealthy people are engaged in charity, so they attract attention and improve their image. This is not entirely true, ordinary people are also involved in charity work. Within the territory of Russian Federation there are many charitable organizations created by ordinary people who are not alien to the fate of the poor and terminally ill. Usually such organizations collect funds from other people who care about the fate of such people.

Why do charity work?

As already mentioned, the impulse that makes people help and not be indifferent to others is altruism. The pleasure of giving is much greater than that of receiving. good deeds do not disappear anywhere, they will always paint a person, confirming his holy nature.

For some, this is a way to calm the soul and an act committed in the past. The conscience of a person is not so easy to understand, usually in order to clear it, you need to do something good to the extent that it was completely bad, only then the soul will find peace.

In the news, we are often told how famous people give a large amount of money to a charitable organization. It would be wrong to evaluate this as a conscientious act. For media personalities good way raise their popularity, improve their prestige among ordinary people and also show their usefulness.

No matter what goals these people pursue, but the creation of an organization to help will always be a kind and important act.

A person who does charity gets a lot of pleasure from the fact that his actions make him important for the world, so he feels in himself usefulness for the world and for people.

What is required to open a charitable organization?

First of all, it is necessary to decide what the fund will be. It is necessary to find the goal to which the fund will strive, and what kind of assistance it will provide. Each fund has its own purpose. Helping everyone in a row will not lead to anything, everyone needs money. If you are not sure about the goals of your fund, it will simply be torn apart by many other organizations or the money will go in the wrong direction.

The goal of opening an organization for help is not always well-intentioned. Fraudsters often use various legal frauds associated with the fund, this is due to its simplicity and vulnerability to them. But now this problem is not as significant as before. Charitable foundations are now strictly controlled by the state. Destruction, loss of reputation and prison are only half of what can happen to a person who has tried to use a charitable foundation as a circulation of illegal funds and other illegal activities.
Stages of opening a charitable foundation

The name of your charitable organization, which will be suitable for its activities;

Registration of the charter;
Finding the right people;
Website creation on the Internet full description fund activities;
Search for benefactors and volunteers.

After creating the fund, do not waste time and immediately begin activities. This will make it clear to the structures that control charitable foundations that your foundation is valid. This will remove suspicion from you.

Legal Basics

The law of the Russian Federation says: any activity related to charity is controlled by the authorities, and also represents its support, distribution and its development.

Documents that officially establish the existence of a charitable foundation:

Certificate of the Ministry of Justice of the Russian Federation. The document confirms the fund as official;
Certificate of the Federal Tax Service. The document confirms the registration of a legal entity representing the fund;
Certificate of registration with the tax authority on the territory of the Russian Federation;
Appointment order. The document confirms the entry into office.

Business planning for a charitable foundation

Registration costs can vary, so let's take an average as an example:

Let's start with registration. A charitable foundation is a non-profit and non-profit organization, so the registration structure will be very different from other organizations. The property of the organization is registered, for this papers are needed that evaluate the property, and also confirm their presence. Further, papers are prepared that establish the rights of the fund and its obligations. In total, the registration price will cost you $300-400;
Opening a bank account for a charitable foundation. It will cost you $80;
You will also need the services of a notary. Price less than $30;
You will need legal advice, it will cost from $50;
After all, all that remains is the payment of various duties, fees, which is somewhere around $ 100 or less.

Preparation of documents when opening a fund

For the institution there is a list of required documents:

An application signed by an authorized person in the form No. РН0001 is required;
Constituent documents of a non-profit organization are drawn up;
Decision to create in multiple copies;
Document establishing the address of the organization;
Extract from the register of foreign legal entities.

Registration with the tax office

On the official website, you can register the fund with the tax service. The site interface is clear, and registration is not difficult. On the site you can also find all Required documents.

After all the necessary documents have been collected and submitted, in a few days you will be informed of the consent or refusal. After that, you will be handed an official document confirming the state registration of the charitable organization.

Turnover of funds

Unfortunately, in our country, charity is treated differently than in European countries. It is impossible to say exactly what this is connected with, but most likely the whole thing is in the mentality and conservatism of people. By and large, global problems do not excite our businessmen as much, and the benefits for them are not the same as for foreign colleagues.

Despite such a not very cheerful picture, everything is still not as bad as it might seem. In Russia, there are a couple of dozen large funds registered, although not so long ago, but their spent funds saved more than one hundred seriously ill people.

Foundation "Art, Science and Sport" registered in 2005 by Alisher Usmanov. It primarily specializes in helping sick children, but also supports various sports organizations and cultural institutions. According to some reports, the fund spends more than 13 billion rubles every year.

There will be a couple of dozen such funds. All of them are relatively young and provide assistance to different segments of the population. From the treatment of cancer patients to the support of talented young people.

In contact with

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 is "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 fund is managed by the 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 one 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 only collect 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 by 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;
can 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 may own buildings, equipment, securities, money, information and intellectual resources (regardless of the 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 with disabled children 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 securities;
profit from economic organizations established by the fund;
income from legitimate business activities;
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 a charter, legally certified.

After receiving the documents in hand, the bureaucratic “work” does not end. It is necessary to register with various authorities (tax office, statistics service, compulsory insurance fund, etc.). To save time, and sometimes nerves, contact the pros who provide such services.

Charitable foundation business plan in numbers

Opening a charitable foundation is a costly business. There will be financial injections that need to be calculated in advance. The following items of expenditure should be considered: