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How to open your own charitable foundation on the Internet. The procedure for organizing a charitable foundation in Russia

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. 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 the Russian Federation. That is why the activities of charitable foundations in our country are so in demand.

Independently creating the relevant 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 of 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 Fund - not commercial 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.

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, it is about 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 charities 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 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:

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 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 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 website 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 asking for help from the administration of the settlement 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, 5 people are enough to work effectively. Expand organizational structure makes sense when scaling up activities.

Finding funding sources

How to open a charitable foundation and make it successful? The most difficult thing in charitable work is attracting 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 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:

legal advice and preparation of all necessary papers (15-20 thousand rubles);
registration of the fund (state duty 4 thousand rubles);

Self-registration of a charitable foundation - step-by-step instruction and organization tips are contained in the following video:

Charity is targeted assistance to those in need: people, cultural heritage sites, events. And charitable foundations are the main instrument for providing charitable assistance. Their special bank accounts contain deposits from patrons, which are then transferred to those in need. The work of the funds implies the possibility of using tax benefits. We will analyze how to open a charitable foundation and how such organizations work.

1 Establishment of a charitable foundation
2 Opening and registering a fund to raise money
3 How a successful charitable foundation works
4 Ways to make money on a charitable foundation
5 Taxation of a charitable foundation
6 Charitable foundation business plan

Creation of a charitable foundation

Before you open a fund, you need to choose a direction of activity. Foundations can help to have different specializations, among all others, you need to choose one: you cannot first assist in the reconstruction of a historic building, then help orphans or the homeless.

Monetary reporting is an important component of the work of a charitable foundation. It is controlled by the state. To get started, you need to enlist the financial assistance of patrons, grant givers, and other donors. They will make up the budget of the organization: without this, the fund will not be able to exist.

Once the direction of assistance is chosen and partners are found, it is possible to think about practice. Start with the name of the fund - it must correspond to the essence of the activity.

Next steps:

development and registration of statutory obligations;
recruitment;
creating your own website;
marketing;
search for volunteers.

Opening and registering a fund to raise money

First of all, a charitable foundation must be registered. Basically, as a registration form, they use public organization, foundation or institution. The founders of the fund can be either ordinary citizens (individual) or organizations (legal entity).

Package of documents for registration of a charitable foundation:

Application of the founder in the form P11001.
Receipt for payment of the state duty (it is 4,000 rubles).
Constituent documentation.
decision to establish a fund.
Information about the founders.
A document with an address assigned to the fund.

A charitable foundation is usually a non-profit organization, so registration information must be submitted to the Ministry of Justice, and not to the tax office. It is Justice that oversees the work of non-profit institutions.

However, the foundation can also engage in entrepreneurship on the basis of the charter of a commercial organization and the permission of the Federal Law “On Charitable Activities”. You can create an JSC or LLC. But income generation opportunities are still limited - 80% of income will be transferred to financial assistance needy. The decision to register a commercial charitable foundation is made by the tax inspectorate.

Legislation insists on the creation of two bodies in a charitable organization: executive and collegiate, and the charter should clearly delineate their duties.

Distribution of donations on the fund's account is carried out by the Board of Trustees. It consists of permanent partner-philanthropists, founders and other people interested in the work of the foundation. Often in boards of trustees you can see the names of famous actors, singers, show business figures.

How a successful charitable foundation works

The fund will bring real help only on the condition that professional employees work in it.

Charity staff:

Director. His duties are to develop the strategy and mission of the enterprise. The director is also responsible for the formation of the budget and controls the activities of the fund as a whole.
Project Manager. This person should look for benefactors, sponsors. He also develops the concepts of this or that charity event, negotiates its implementation, and implements everything. The project manager is responsible for the estimate, selection of contractors and props.
Chief Accountant. Reports on expenses, accounting of the collected money, control of the targeted distribution of funds are his duties.
Social worker. Obliged to accept applications for assistance, check their authenticity.
Marketer. Invents and distributes advertising about the work of the fund, checks the effectiveness of activities, cooperates with contractors.
Lawyer. Valuable employee for a charitable foundation. Compiles and checks all documents on the collection and investment of the fund's funds.

On the terms of outsourcing, accountants, copywriters, site administrators, lawyers can work in the fund. When an organization is launched, only a few specialists can be officially included in the staff, the rest can be hired under a contract, and over time, a stable team can be formed.

To make the work of the foundation successful, you need to invite as many sponsors as possible to cooperate. Look for them in the first place among friends. Consider who might be interested in your initiative.

The format of assistance to the fund can be not only monetary - it can be materials, things, furniture, vouchers, etc. It can be volunteer help - personal participation in the work.

It is also necessary to promote a charitable foundation with the help of marketing campaign. First of all, you need to create a website for the organization. The more people know about you, the easier it is to find information about the fund - the more money you can get. In order to make a website, it is not necessary to pay a specialist. With the help of the constructor, you can create it yourself.

Be sure to register at social networks. Learn about you and your work great amount people, among them there may also be sponsors.

Prepare a short but detailed statement on leaflets indicating the direction of activity and your contacts. Leave them at the reception in sports schools, cinema, institutions of additional education, etc.

The main thing when looking for like-minded people is to be honest: in conversation, in video appeals, in the media. Sincere interest and desire to help will resonate in the hearts of your interlocutors.

All funds received at the fund's account should be spent in two directions - providing assistance for which it was created (80%) and own needs: salaries to employees, repair of premises, etc. (20%).

Ways to make money on a charitable foundation

Ways of earning the fund are divided into honest and gray schemes. All donations to the fund are targeted and non-targeted. From non-targeted fees, the fund can legally take 20% to pay for its own needs. Also, the foundation can organize some kind of activity on which you can earn money - for example, sewing toys for children. The difference between the cost price and the selling price is the fund's earnings, some of which the fund can also take. Sometimes charitable foundations go for "gray" schemes, indicating incorrect numbers in official reports and receiving the difference in the envelope as a "kickback".

Participation in social projects helps the fund earn. by the most in a simple way to attract more people to charity and get a direct economic effect, social actions are considered, they also increase the percentage of profitability. For example, a chain of toy stores can hold an action to help orphanages. To participate in it, you need to buy goods for babies and leave them in special containers at the checkout.

“Hanging” orders are becoming very popular. These are those that are paid for in a cafe or coffee shop and left to the next visitor, some specific or random one. You can “suspend” any services of various leisure or sports centers.

Taxation of a charitable foundation

A charitable foundation must be tax registered. Tax office registers the charter of the fund, provides a number and an extract from the state register within seven days. Next, the founder of the fund needs to issue a power of attorney from the IFTS, select a servicing bank and open a special account in it.

The peculiarity of the taxation of charity is a narrowed base. This means that contributions are not included in it - correct and competent accounting is needed. Therefore, it is worth making sure that a competent accountant with experience works in the fund.

If, according to the charter, a charitable foundation is a commercial organization, you can register it in the form of an individual entrepreneur and choose a simplified taxation system. To do this, an application is submitted to the tax office with the chosen tax rate of 6% of total income or 15% - the difference between income and expenses.

Then it will be necessary to register the individual entrepreneur in the statistical agency, the social insurance fund and the pension fund. If you are a non-profit organization, reporting will be much easier: without filing documents with Pension Fund and zero taxes.

Charitable foundation business plan

Briefly about the business planning of a charitable foundation, we can say that you can open it minimum investment. We will talk about this in the comments to the table.