Which organizations can make a profit. Income tax for non-profit organizations

Can non-profit organizations make a profit and under what conditions is this possible?

According to paragraph 1 of Art. 50 of the Civil Code of the Russian Federation, NCOs are recognized as organizations that do not have profit as the purpose of their functioning. Otherwise, the company turns into a commercial one and acquires the corresponding rights and obligations.

However, the functioning of any organization, including a non-profit one, requires funds that allow not only to meet its current needs (purchase of equipment, pay utility bills, communication services, etc.), but also solve the tasks for which it was created. Thus, making a profit is one of the conditions for the normal operation of NCOs. However, non-profit organizations can make a profit from their own activities only if the money is directed to achieve the goals for which they were created (clause 4, article 50 of the Civil Code of the Russian Federation). At the same time, a prerequisite for obtaining the right to conduct such activities is the presence in the charter of the company of the corresponding provision.

Sources of income for non-profit organizations

Sources of income of NCOs in property and other terms, in accordance with paragraph 1 of Art. 26 of the Law "On Non-Commercial Organizations" dated January 12, 1996 No. 7, are:

permanent and one-time receipts from the founders/participants of the association;
voluntary contributions and donations transferred by third-party legal entities and individuals;
revenue received from the sale of goods (works or services);
dividends (interest, coupons) from securities (shares, bonds, etc.) owned by NCOs;
funds received from property owned by the NPO;
other cash receipts not prohibited by applicable law.

Thus, all income received by NGOs can be conditionally divided into 2 groups:

Don't know your rights?

Target income.
Income from entrepreneurial activity.

The income structure of a certain NPO depends on its organizational and legal form, its business activities, the nature of the goods (works or services) it provides, etc.

The procedure for receipt of funds from the participants / founders of a non-profit organization is regulated by its constituent documents (clause 2, article 26 of law No. 7). The profit received by the association in the course of operation is not subject to distribution among its participants / founders (clause 3, article 26 of law No. 7).

So, a non-profit organization receives income on the condition that they will be directed to its development and achievement of existing statutory goals. At the same time, income can be received not only from the founders, sponsors and ownership of the organization's securities or premises, but also from entrepreneurial activities. However, it is impossible to distribute the funds received among the founders of the company - this is directly indicated by the norms of the current legislation.

The concept of non-profit organizations, their types and forms

Definition 1

A non-profit organization is an organization in which the profit from its activities is used for statutory purposes, and not for distribution among the founders.

There are 3 types of non-profit organizations:

public - activities are financed from their own profits;
municipal - financing for the implementation of activities is carried out from the relevant budgets;
autonomous - funded by voluntary contributions.

For non-profit organizations, the following organizational forms are provided:

Religious and public associations are voluntary associations of citizens. The basis is the commonality of their interests. Members of these associations do not retain any rights to property transferred to these organizations.
Foundations are created to achieve goals that are of public utility (charity, culture, education, etc.). The property transferred to the fund by the founders becomes the property of this organization.
State corporations - created by the federal government in order to perform socially significant functions.
Institutions - a non-profit organization that is owned by its founder. Financing of activities is partially or fully carried out at the expense of the owner.

Features of taxation of NPOs for income tax

All NPOs are payers of income tax. At the same time, when calculating the amount of income tax, funds that were transferred free of charge to NCOs for the implementation of their statutory activities are not taken into account. The tax rate is 20% of the taxable base.

Definition 2

The taxable base is the difference between the income received by a non-profit organization (excluding value added tax and excises) and expenses confirmed by documents (contracts, advance reports, etc.).

The expenses of the enterprise must be made within the framework of the activities of the organization, during which the organization will make a profit. At the same time, all expenses must be justified from an economic point of view, i.e. be carried out in accordance with the standards established at the enterprise (fuel consumption rates, travel allowances, etc.)

Remark 2

Separate records should be maintained to account for any earmarked revenues and their use. At the end of the financial period, non-profit organizations must report to the tax authority on the use of income. In addition to earmarked revenues, it is necessary to keep records of other income of NCOs, such as sales income and non-operating income.

In addition, when carrying out their activities, non-profit organizations can apply a simplified taxation system. In this case, an income threshold is set at which the application of this taxation regime is terminated.

Remark 3

From January 1, 2017, it is set at 150 million rubles. This does not take into account income from targeted financing. For non-profit organizations that operate in the field of education and medicine, it is possible to apply a zero rate, which can be applied until 01/01/2020. Income tax returns are submitted to the tax authorities no later than March 28 of the year following the reporting one.

Income of a non-profit organization- cash or other funds received as a result of its activities. The main sources of income include:

Regular and one-time receipts from the founders (participants, members);

Voluntary property contributions and donations;

Allocations from the state budget;

Proceeds from the sale of goods, works, services;

Dividends (income, interest) received on shares, bonds, other securities and deposits;

Income received from property;

Other receipts not prohibited by law.

The income structure of a non-profit organization depends on the organizational and legal form, form of ownership, the presence of entrepreneurial activity, the nature of the goods and services provided, and so on.

Funds are received by a non-profit organization in cash and in kind (delivery of equipment, raw materials, materials, performance of work, provision of services, etc.).

Depending on the source of income, the income of a non-profit organization can be divided into targeted income and income from entrepreneurial activities.

Target receipts- funds in cash and in kind received by a non-profit organization to carry out its main (statutory) activities. These receipts are an important source of the formation of property of a non-profit organization. The structure of targeted revenues in cash and in kind is shown in fig. 2.1.

Rice. 2.1. Structure of targeted revenues to a non-profit organization

Income associated with the implementation of entrepreneurial activities, are formed at the expense of funds from the production of goods, the performance of work, the provision of services, the acquisition and sale of shares, shares, property and non-property rights, participation in business companies, as well as from the implementation of non-operating transactions.

The desire for commercialization of non-profit organizations is constrained by tax legislation. In most countries, including Russia, in terms of conducting independent entrepreneurial activities, non-profit organizations are equated with commercial ones, the activities of which are regulated by the relevant legislation. In the United States, upper limits are set for income from entrepreneurial activities - 20-30% of the total income of the organization.

Income of non-profit organizations can also be divided into fixed and variable. The former include receipts, the volume of which remains at a constant level for a certain period of time, the latter - funds, the size of which varies depending on the scale of economic activity.

Voluntary property contributions are important for the development of non-profit organizations created and operating for charitable purposes, as well as for the purpose of assistance and development. In this kind of non-profit organizations, voluntary donations, targeted revenues account for more than 30% of annual income.

Regular and one-time receipts from the founders, income from the production and sale of goods, works and services, the sale of property and rights form about 70% of the income of non-governmental non-profit organizations in the field of culture and leisure and more than 50% of the income of educational, charitable organizations.

The functioning of a non-profit organization is associated with the implementation of certain expenses. They can be divided into several types in accordance with the functional purpose (Fig. 2.2).

Rice. 2.2. Cost structure of a non-profit organization

Costs of maintaining a non-profit organization. These include travel and business travel expenses; salaries of administrative and managerial personnel, office and household expenses, expenses for the purchase of equipment and inventory, capital and current repairs, rent, payment for the telephone, postal, telegraph and representation expenses, expenses for a mandatory audit, depreciation, payment of utility bills services, settlements with the budget and off-budget funds; expenses associated with the publication of a report on the activities of a non-profit organization, other expenses. According to the State Statistics Committee of Russia, public organizations (associations) in 1998 spent 57.9% of the funds used on the maintenance of the administrative apparatus.

In Russia, a special mechanism for spending budgetary funds is provided for budgetary institutions. In accordance with Art. 70 of the Budget Code of the Russian Federation (dated July 31, 1998 No. 145-FZ), these institutions spend budget funds exclusively on:

Remuneration in accordance with the concluded employment contracts and legal acts regulating the wages of the relevant categories of employees;

Transfer of insurance premiums to state off-budget funds;

Transfers to the population paid in accordance with federal laws, laws of the subjects of the Russian Federation and legal acts of local governments;

Travel and other compensation payments to employees in accordance with the legislation of the Russian Federation;

Payment for goods, works and services under concluded state or municipal contracts;

Payment for goods, works and services in accordance with approved estimates without the conclusion of state or municipal contracts.

Spending of budgetary funds by budgetary institutions for other purposes is not allowed.

All purchases of goods, works and services in excess of 2,000 minimum wages are carried out exclusively on the basis of state or municipal contracts.

Expenses for the implementation of programs, activities related to the statutory activities. They include the costs of implementing specific programs for which earmarked funds have been allocated. These programs and events must be related to the main activities of the non-profit organization.

This group of expenses may include funds for wages (including contributions to off-budget social funds), travel expenses, expenses for communication services, purchase of office supplies, expenses for photocopying materials, purchase of office equipment, transportation services, rental of premises, etc. Distribution the costs of this group depend on the type of program being carried out, the event (conference, publication of a book, radio broadcast).

Funds transferred as a result of on-farm settlements. They include costs associated with the creation of products (works, services) intended for other divisions of a non-profit organization (printing house costs, repair and maintenance of computers, etc.).

Losses and write-offs. This structural component of the expenses of a non-profit organization includes the cost of liquidated equipment, worn-out machines, vehicles, inventory and household supplies.

Expenditure items are approved by a person authorized by the highest governing body of a non-profit organization.

The distribution of expenses of a non-profit organization depends on the form of ownership, the presence of entrepreneurial activity, targeted programs and activities.

1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13.

Thinking about registering a legal entity, entrepreneurs choose organizational and legal forms and think that it is more profitable for them - LLC, OJSC or CJSC.

Profit of a non-profit organization

However, it may be worth paying attention to non-profit organizations? After all, they have no less pluses, and maybe even more, than commercial organizations.

Religious, charitable or educational foundations, organizations and unions that receive money from the contributions and donations of other persons can be created in the form of non-profit organizations. Non-commercial organizations can be created only for the fulfillment of social, charitable, cultural, educational, scientific and other goals aimed at achieving public benefits. These purposes do not include entrepreneurial activity.

In fact, the law does not deny the possibility of conducting commercial activities and making a profit necessary for the implementation of non-commercial goals.

For example, a public tourist organization is created to protect the health of citizens, the development of physical culture and sports. To achieve these goals, members of this organization take children on hikes and organize various cultural events, teach children the basics of life safety, and instill patriotism in them.

However, along with these events, a public organization can arrange commercial hiking trips and paid courses. A public organization may receive contributions from its members, as well as donations from others. And, importantly, a non-profit organization can receive grants from domestic and foreign sponsors, as well as subsidies from the state and municipal budgets.

Thus, it turns out that in a number of cases, participants in non-profit organizations may have no less, but even more opportunities than founders of commercial legal entities.

Despite the fact that, according to the law, profits cannot be distributed among the participants of a non-profit organization (with the exception of a consumer society, where a certain share of profits can be distributed among shareholders), in practice there is the possibility of actually using this profit.

So it turns out that, despite the proclaimed principles, non-profit organizations can serve quite commercial purposes and bring to their founders not only moral, but also material benefits.

In addition, we should not forget about certain financial, tax and reporting benefits established for non-profit organizations.

For non-profit organizations, there is no authorized capital, since, unlike commercial legal entities, they may not have any property at all.

Participants in non-profit organizations do not bear any responsibility for the obligations of the organization, in contrast to the founders of commercial firms, which are liable for the obligations of the organization with their contribution to the authorized capital (value of shares).

With the entry into force of 26.2 of the Tax Code of the Russian Federation, non-profit organizations can switch to a simplified taxation system.

Unlike commercial organizations, NPOs have the right not to submit a “statement of cash flows” as part of their annual financial statements, and in the absence of relevant data, not to submit a “statement of changes in equity” and an “appendix to the balance sheet”.

Public associations can submit financial statements in a simplified manner - once a year as part of the balance sheet, income statement, report on the intended use of funds received.

Funds and property received for charitable activities are not subject to income tax.

Funding amounts from the federal budget, the budgets of the constituent entities of the Russian Federation, local budgets, budgets of state extra-budgetary funds allocated for the implementation of the statutory activities of non-profit organizations are not subject to income tax.

The transfer of fixed assets, intangible assets and (or) other property to non-profit organizations for the implementation of the main statutory activities not related to entrepreneurial activities is not subject to VAT.

When determining the tax base for income tax of a non-profit organization, property received in the framework of targeted financing, including in the form of grants received, is not taken into account.

Donations are not subject to income tax.

Membership and entry fees are not subject to income tax.

Mutual contributions are not subject to income tax.

Property that passes to non-profit organizations by will in the order of inheritance is not subject to income tax.

Of course, in addition to the above advantages, non-profit organizations also have disadvantages. However, commercial organizations also have disadvantages and advantages. Each organizational and legal form has its pros and cons, and it depends only on specific people, on their needs, plans and types of activities, what is more profitable for them - to register a Public Organization, a Limited Liability Company, or even register as an individual entrepreneur.

Therefore, when thinking about registering a legal entity, you should not ignore non-profit organizations. Perhaps they can be very useful and beneficial.

Thinking about registering a legal entity, entrepreneurs choose organizational and legal forms and think that it is more profitable for them - LLC, OJSC or CJSC. However, it may be worth paying attention to non-profit organizations? After all, they have no less pluses, and maybe even more, than commercial organizations.

In fact, the law does not deny the possibility of conducting commercial activities and making a profit necessary for the implementation of non-commercial goals.

For example, a public tourist organization is created to protect the health of citizens, the development of physical culture and sports.

Four myths about nonprofits

To achieve these goals, members of this organization take children on hikes and organize various cultural events, teach children the basics of life safety, and instill patriotism in them.

Thus, it turns out that in a number of cases, participants in non-profit organizations may have no less, but even more opportunities than founders of commercial legal entities.

For example, members of a non-profit organization may have an employment relationship with it and receive a salary. The amount of wages is set at their discretion. In addition, participants can use the services and other benefits produced by the organization.

So it turns out that, despite the proclaimed principles, non-profit organizations can serve quite commercial purposes and bring to their founders not only moral, but also material benefits.

In addition, we should not forget about certain financial, tax and reporting benefits established for non-profit organizations.

For non-profit organizations, there is no authorized capital, since, unlike commercial legal entities, they may not have any property at all.

With the entry into force of 26.2 of the Tax Code of the Russian Federation, non-profit organizations can switch to a simplified taxation system.

Public associations can submit financial statements in a simplified manner - once a year as part of the balance sheet, income statement, report on the intended use of funds received.

Funds and property received for charitable activities are not subject to income tax.

Donations are not subject to income tax.

Membership and entry fees are not subject to income tax.

Mutual contributions are not subject to income tax.

Property that passes to non-profit organizations by will in the order of inheritance is not subject to income tax.

Therefore, when thinking about registering a legal entity, you should not ignore non-profit organizations. Perhaps they can be very useful and beneficial.

We analyze the tax consequences of transactions involving non-profit organizations

After all, they have no less pluses, and maybe even more, than commercial organizations.

In fact, the law does not deny the possibility of conducting commercial activities and making a profit necessary for the implementation of non-commercial goals.

Thus, it turns out that in a number of cases, participants in non-profit organizations may have no less, but even more opportunities than founders of commercial legal entities.

For example, members of a non-profit organization may have an employment relationship with it and receive a salary.

The amount of wages is set at their discretion. In addition, participants can use the services and other benefits produced by the organization.

So it turns out that, despite the proclaimed principles, non-profit organizations can serve quite commercial purposes and bring to their founders not only moral, but also material benefits.

In addition, we should not forget about certain financial, tax and reporting benefits established for non-profit organizations.

For non-profit organizations, there is no authorized capital, since, unlike commercial legal entities, they may not have any property at all.

With the entry into force of 26.2 of the Tax Code of the Russian Federation, non-profit organizations can switch to a simplified taxation system.

Public associations can submit financial statements in a simplified manner - once a year as part of the balance sheet, income statement, report on the intended use of funds received.

Funds and property received for charitable activities are not subject to income tax.

Donations are not subject to income tax.

Membership and entry fees are not subject to income tax.

Mutual contributions are not subject to income tax.

Property that passes to non-profit organizations by will in the order of inheritance is not subject to income tax.

Therefore, when thinking about registering a legal entity, you should not ignore non-profit organizations. Perhaps they can be very useful and beneficial.

In fact, the law does not deny the possibility of conducting commercial activities and making a profit necessary for the implementation of non-commercial goals.

Thus, it turns out that in a number of cases, participants in non-profit organizations may have no less, but even more opportunities than founders of commercial legal entities.

For example, members of a non-profit organization may have an employment relationship with it and receive a salary. The amount of wages is set at their discretion.

Non-Profit Organizations

In addition, participants can use the services and other benefits produced by the organization.

So it turns out that, despite the proclaimed principles, non-profit organizations can serve quite commercial purposes and bring to their founders not only moral, but also material benefits.

In addition, we should not forget about certain financial, tax and reporting benefits established for non-profit organizations.

For non-profit organizations, there is no authorized capital, since, unlike commercial legal entities, they may not have any property at all.

With the entry into force of 26.2 of the Tax Code of the Russian Federation, non-profit organizations can switch to a simplified taxation system.

Public associations can submit financial statements in a simplified manner - once a year as part of the balance sheet, income statement, report on the intended use of funds received.

Funds and property received for charitable activities are not subject to income tax.

Donations are not subject to income tax.

Membership and entry fees are not subject to income tax.

Mutual contributions are not subject to income tax.

Property that passes to non-profit organizations by will in the order of inheritance is not subject to income tax.

Therefore, when thinking about registering a legal entity, you should not ignore non-profit organizations. Perhaps they can be very useful and beneficial.

Extraction - Profit

Page 1

Making profit as the main goal of activity is a hallmark of a commercial organization; a non-profit organization (institution) does not pursue such a goal as the main one and does not distribute the profit received between the founders and participants.

Assuming profit from time decay, as well as changes in option volatility, one can notice: spreads where coefficients are practiced, i.e. an unequal number of long and short option contracts are introduced into the strategy, in a certain sense they are volatility strategies.

Profit-seeking activities of producers ensure a socially efficient allocation of resources only when the marginal cost includes all the costs that production generates, and the price of the product accurately reflects all the benefits that society receives from it. Only and exclusively in this case does competitive production, at the point where marginal revenue (price) equals marginal cost, balance the total losses (sacrifice) and benefits (satisfaction) to society and lead to an efficient allocation of resources. If price and marginal cost do not fully embody all losses and all satisfaction - in other words, if there are large side costs and benefits - then production at the point where the equality of marginal revenue (price) and marginal cost is observed does not mean efficient resource allocation.

Let us give an example of a short-term investor profiting from fluctuations in securities rates that have a greater amplitude and a longer period than those used by a day trader.

How and why to organize a non-profit organization on the example of a non-profit partnership

And yet, making a profit is one of the main goals of the organization.

Thus, profit making as the main goal of a legal entity is one of the main features of a commercial organization.

The use of volatility for profit and risk management is a relatively new concept, although it has been known for a long time, since the emergence of options markets. Volatility strategies abstract away from price movement—they only need one thing: for price to move somewhere. It doesn't matter if the trend is up, down or sideways, each of these movements can be used in volatility strategies.

Issues related to the extraction of profit and the creation of new technologies and the results of applied research and development (design and technological) work are considered. Various forms of commercialization of new technologies, the possibility of selling the latter and organizing the development of innovations on their own are covered in detail. The author proposes an innovation business planning algorithm that allows an enterprise to achieve profit maximization and loss minimization when calculating the price of products manufactured using new technology.

From a profit-making point of view, recycling as by-products can reduce the cost of waste treatment, as well as significantly reduce the cost of the final product. Solid waste should be valued in terms of its use for livestock feed and as fertilizer for plants. Much attention is paid to the development of the market for by-products or the production of compost in the conditions of processing solid organic waste into harmless humus. In table. 67.4 gives examples of the use of by-products of the food industry.

They are interested in making a profit by producing goods and services for consumers.

Such exchanges are aimed at profiting from the expected movement of market rates in general.

If advertising is aimed at making a profit from the sale of certain goods, then it is called commercial. If it is aimed at achieving non-commercial public goals, then it is called non-commercial.

The purpose of the establishment of the Company is to make profit as a result of the implementation of the types of activities provided for by the Charter of the Company.

The goal of foreign exchange dealers is to make a profit, and the rapidly changing environment in which they operate requires them to make quick decisions and be able to prioritize.

Pages: 1 2 3 4

NPOs or non-profit organizations - this is how it is customary in society to call this type of activity. NPOs can hardly be called a direct business, but you can definitely make money against this background. Generally speaking, the business itself rests on the enthusiasm of intermediaries, investors and the very group of people who created such an organization.

The very essence of the creation of an NPO lies in the possibility of defending their interests from a legal entity, enlisting the support of a specific organization to achieve the goal. Additionally, non-profit organizations are created in order to attract the attention of a "third party". A striking example of this is Ford, as one of the forms of NCOs. For its existence, third-party money is taken. But, it is not always possible to work exclusively on a voluntary basis.

Where does the money come from and how to make a profit?

With the form it became clear. Now it remains a little to figure out where the income from non-profit organizations can come from. Again, we give vivid examples - the church, a religious organization, an institution, a partnership, a party, and so on.

In fact, there are a lot of forms of NGOs, they are prescribed in the legislation and every penny of profit must go to the benefit of the organization itself. But, all income is tax-free. If a grandmother goes to church and bears part of her pension for the construction of the temple itself and assistance, for maintenance, then the state does not have the right to take taxes from this part of the income.

You can also give an example of how a fund created for the benefit of a ban on the demolition of a historically important building, with the help of donations and outside support, achieves its goal, but at the same time earns about $45,000. So without taxes, on some donations.

Such an industry can evoke the opinion of a goldmine. In part, it is. Speaking from a legal entity, NGOs require constant funding and there are several forms allowed by the state:

1. Donations and contributions on a voluntary basis;
2. Entrepreneurial activity;
3. Receipt from the founders of the organization;
4. Income from equity participants in the organization.
Assistance for NGOs can also be in the form of refusing to pay for the operation of the premises or the provision of property for use.

More about finance.

Established non-profit organizations can use their funds only with the general consent of the association. At the same time, an income estimate can be created and even an independent balance sheet can be created.

The estimate can display the organization's financial plan. Such a plan is divided into quarters and even for a whole year. It is here that the income and expenditure of funds, as well as their movement, is recorded. At the same time, the funds received must correspond to the target costs. At the same time, such a principle of distributing funds does not oblige to spend all income in the first year of existence, but can stretch over several years.

In any case, investing money in a specific goal will allow in the future to get a good profit for all for all NPO participants. But, even for this type of activity, a so-called business plan is needed to create.

Documentary part.

For creatingNGOs the following package of documents is required:

1. First of all, an application is created from a legal entity. The review period is 3 months;
2. Payment of the state fee - from $50 to $200, depending on the chosen type of NPO;
3. Minutes of the founding decision of the NCO;
4. Charter, founding documentation;
5. Details of the NCO;
6. Documents for the right to own the premises, equipment (lease agreement, purchase receipts).
The paperwork step can be costly, costing owners around $250.

Room.

Starting a non-profit organization needs to rent a space. To do this, they often rent an apartment, an office in a business center or a separate room. The building itself should be with all communications for the convenience of the employees themselves. These are generally accepted communications: electricity, gas, water, heating.

For work, for example, the fund is enough for 40 square meters. And if the goal of the organization is to receive charity for refugees or poor families, then the area should be many times larger. Since a large number of visitors can come there every day. The interior in the room can be modest, classic, without frills. If you have to pay rent, it will cost about $150-300.

Equipment.

The room must be provided for work. To do this, you need to buy the following equipment:

1. Computers - about $700;
2. Phones - $200;
3. MFP or scanner, printer, copier - $400;
4. Boards - $80;
5. Equipment for presentations - $130.
You also need office furniture: tables, chairs, sofas, cabinets, shelves, possibly a safe, office chairs, interior items. As mentioned above, furniture can be purchased or donated to NGOs. But, nevertheless, it is worth considering $2,000 for this aspect.

Workers.

Even NGOs require staff to be hired. Usually, office workers or administrators, marketers, and an accountant act as roles. The entire staff can number 5 people, and can reach up to a hundred, especially if your fund is really large, then enough workers are needed.

Some people can work on a voluntary basis, but more than half will be registered for work and have a certain amount of wages. The minimum that you will need to count on is $ 1.5 thousand.

If again we turn to the fund, then the maximum number of people should know about it. The fact that you are raising funds should be announced on TV and radio with details, indicated in magazines and newspapers, described on the boards of your city. Volunteers also usually help with this. They are ready to stand on a voluntary basis and ask those who have to turn to your problem. In addition, campaigns, meetings, meetings can be held as a form of attraction to your non-profit organization. It is worth preparing at least $ 300 for advertising.

List of costs.

CreationNGOs forces you to invest in four main areas:

1. Paperwork - $250;
2. Premises - $150-300;
3. Equipment - 2 thousand $;
4. Personnel - $1.5 thousand;
5. Advertising - 300.

Opening an NPO entails an investment of at least $4,000. The calculation was carried out on the example of the organization of the fund.

How about profit?

Returning again to the creation of the fund, the profit can be really big. It can represent thousands of dollars per month, which can be spent on the construction or renovation of the selected facility. For example, on average, one fund receives about $5,000-8,000 per month. But investors can be both individuals and legal entities, regardless of activity and status.

Development.

Even this industry can develop. You can create a large fund with many branches throughout the country, as long as the goal or problem created is really relevant. Still, turning to the western side of the world, NGOs have been working and developing in Europe and the USA for several years, which, according to the law, have the opportunity to give only 35% of their own income for the needs of the organization itself, and the rest can safely be called income. Perhaps soon in our country they will pay more attention to this aspect and offer a similar opportunity.

Which organizations can make a profit. Income tax for non-profit organizations

Sources of income for non-profit organizations

Features of taxation of NPOs for income tax

Profit of a non-profit organization

Four myths about nonprofits

We analyze the tax consequences of transactions involving non-profit organizations

Non-Profit Organizations

Extraction - Profit

How and why to organize a non-profit organization on the example of a non-profit partnership

Read also on the topic: