Decree of the Government of the Russian Federation of July 11, 2012 N 705
"On Approval of the Regulations on Federal State Supervision of the Activities non-profit organizations"

In accordance with the Federal Law "On non-profit organizations" the Government Russian Federation decides:

Approve the attached Regulations on Federal State Supervision of the Activities of Non-Commercial Organizations.

Position
on federal state supervision of the activities of non-profit organizations
(approved by Decree of the Government of the Russian Federation of July 11, 2012 N 705)

With changes and additions from:

1. This Regulation establishes the procedure for exercising federal state supervision over the activities of non-profit organizations (hereinafter referred to as state supervision).

2. The tasks of state supervision are the prevention, detection and suppression of violations by non-profit organizations of the requirements of the legislation of the Russian Federation in the field of activities of non-profit organizations.

3. State supervision is carried out by the Ministry of Justice of the Russian Federation and its territorial bodies (hereinafter referred to as state supervision bodies).

4. The provisions of the Federal Law "On the Protection of the Rights of legal entities and individual entrepreneurs when carrying out state control (supervision) and municipal control" taking into account the peculiarities of organizing and conducting inspections established by the Federal Law "On Non-Commercial Organizations".

5. State supervision is carried out through scheduled and unscheduled documentary and on-site inspections of compliance by non-profit organizations with the requirements established by the Federal Law "On Non-Profit Organizations" and other federal laws, as well as the implementation of warnings (representations) of officials of state supervision bodies to eliminate identified violations of these requirements .

Scheduled inspections are carried out in accordance with the annual plans for such inspections.

Unscheduled inspections are carried out on the grounds and in the manner established by Article 32 of the Federal Law "On Non-Commercial Organizations".

6. The subject of checks is:

a) compliance by non-profit organizations (with the exception of political parties, regional branches and other structural divisions of political parties) with the requirements of the legislation of the Russian Federation and the goals stipulated by them founding documents, including requirements for spending by non-profit organizations Money and their use of other property;

b) observance by political parties, regional branches and other structural subdivisions of political parties of the legislation of the Russian Federation and compliance of their activities with the provisions, goals and objectives provided for by the charters of political parties.

7. The timing and sequence of administrative procedures in the exercise of state supervision are established by the administrative regulations developed and approved in accordance with Decree of the Government of the Russian Federation of May 16, 2011 N 373.

8. Bodies of state supervision, when exercising state supervision, interact with bodies state power of the Russian Federation, public authorities of the constituent entities of the Russian Federation, bodies local government.

9. Officials authorized to exercise state supervision are:

a) heads of state supervision bodies, their deputies;

b) heads of structural subdivisions of state supervision bodies, their deputies, whose job regulations provide for the authority to exercise state supervision;

c) other state civil servants of state supervision bodies, whose official regulations provide for the authority to exercise federal state supervision.

10. Officials of the state supervision bodies specified in paragraph 9 of this Regulation, when exercising state supervision in the manner established by law Russian Federation, have the right:

a) request from the management bodies of the non-profit organization their administrative documents, with the exception of documents containing information that can be obtained in accordance with subparagraph "b" of this paragraph;

b) request information on the financial and economic activities of non-profit organizations from the authorities state statistics, the federal executive body authorized for control and supervision in the field of taxes and fees, and other bodies of state supervision and control, as well as credit and other financial institutions;

c) send their representatives to participate in the conduct of events by the non-profit organization;

d) conduct checks on the compliance of the activities of the non-profit organization, including the expenditure of funds and the use of other property, with the goals provided for by its constituent documents;

e) in the event of a violation of the legislation of the Russian Federation and (or) the commission by a non-profit organization of actions that contradict the goals provided for by its constituent documents, issue a written warning (representation) indicating the violation committed and the period for its elimination, which is at least 1 month (in relation to political parties - at least 2 months), as well as take other measures provided for by the legislation of the Russian Federation.

11. Officials of the state supervision bodies specified in paragraph 9 of these Regulations, when exercising state supervision, are obliged to:

a) timely and fully exercise the powers granted in accordance with the legislation of the Russian Federation to prevent, detect and suppress violations of the requirements established by the Federal Law "On the Protection of the Rights of Legal Entities and Individual Entrepreneurs in the Exercise of State Control (Supervision) and Municipal Control", others federal laws and other regulatory legal acts of the Russian Federation adopted in accordance with them, laws and other regulatory legal acts of the constituent entities of the Russian Federation;

b) comply with the legislation of the Russian Federation, the rights and legitimate interests of non-profit organizations in respect of which the audit is carried out;

c) conduct an inspection in accordance with its purpose on the basis of the relevant order of the head of the state supervision body or his deputy;

d) check only during execution official duties, on-site inspection only upon presentation of an official certificate, a copy of the order of the head of the state supervision body or his deputy;

e) not prevent the head, other official or authorized representative of the non-profit organization from being present during the audit and giving explanations on issues related to the subject of the audit;

f) provide the head, other official or authorized representative of the non-profit organization, present during the audit, with information and documents related to the subject of the audit;

g) to acquaint the head, other official or authorized representative of the non-profit organization with the results of the audit;

h) to take into account, when determining the measures taken on the facts of violations, the compliance of these measures with the severity of violations, and also not to allow unreasonable restriction of the rights and legitimate interests of a non-profit organization;

i) prove the validity of their actions when they are appealed by a non-profit organization in the manner prescribed by the legislation of the Russian Federation;

j) comply with the deadlines for conducting an inspection established by the Federal Law "On the Protection of the Rights of Legal Entities and Individual Entrepreneurs in the Exercise of State Control (Supervision) and Municipal Control";

k) not to demand from a non-profit organization documents and other information, the submission of which is not provided for by the legislation of the Russian Federation, as well as documents that were previously submitted to the state supervision body or can be obtained from other state supervision and control bodies, credit and other financial organizations;

l) before the start of the event field check at the request of the head, other official or authorized representative of the non-profit organization, familiarize them with the provisions of the administrative regulations in accordance with which the audit is being carried out;

m) not interfere in the activities of the non-profit organization, including when participating in events held by the non-profit organization, except in cases where violations of the legislation of the Russian Federation are detected;

o) make a record of the inspection in the inspection register;

Information about changes:

By Decree of the Government of the Russian Federation of December 23, 2014 N 1449, paragraph 11 was supplemented with subparagraph "p"

o) include in the register of non-profit organizations performing the functions of a foreign agent, provided for in paragraph 10 of Article 13.1 of the Federal Law "On Non-Commercial Organizations", a non-profit organization operating as a non-profit organization performing the functions of a foreign agent that has not submitted an application for inclusion in the specified register.legislation of the Russian Federation.

It has been established how federal state supervision over the activities of non-profit organizations is carried out.

The tasks of supervision are to prevent, detect and suppress violations of the law in the field of activity of non-profit organizations. It is carried out by the Ministry of Justice of Russia and its territorial bodies.

The Law on the Protection of the Rights of Legal Entities and Entrepreneurs during Inspections applies to relations related to the exercise of supervision of non-profit organizations.

As part of supervision, scheduled and unscheduled documentary and on-site inspections are carried out.

The subject of checks is defined. This is the observance by non-profit organizations (except for political parties, their structural divisions) of the legislation and the goals provided for by the constituent documents, including the requirements for spending money and using other property. Compliance by political parties, their structural subdivisions of the legislation and compliance of their activities with the provisions, goals and objectives, enshrined in the statutes.

Listed officials authorized to exercise supervision, their rights and obligations. In particular, it is possible to request regulatory documents from the governing bodies of a non-profit organization. Issue warnings (views). Measures taken in response to violations must be proportionate to the severity of the latter. Unreasonable restriction of the rights and legitimate interests of a non-profit organization should not be allowed. Intervene in its activities, including with participation in its events (except in cases where violations of the law have been identified).

Decree of the Government of the Russian Federation of July 11, 2012 N 705 "On approval of the Regulations on federal state supervision of the activities of non-profit organizations"

This resolution enters into force 7 days after the day of its official publication.

Permissible errors

For different degrees of freedom (n - 2) and different probabilities

Critical values ​​of correlation coefficients

(In this case, the degree of freedom will be a number equal to P- 2, where P - the amount of data in the correlated series.) Note that the significance of the correlation coefficient also depends on the given level of significance or the accepted probability of an acceptable error in the calculations. If, for example, two rows of numbers of 10 units each correlate with each other and a correlation coefficient between them equal to 0.65 is obtained, then it will be significant at the level of 0.95 (it is more than the critical tabular value of 0.6319 for the probability of an acceptable error is 0.05, and less than the critical value of 0.7646 for the probability of an acceptable error of 0.01).

The method of multiple correlations, in contrast to the method of pair correlations, allows you to identify overall structure correlation dependences that exist within the multidimensional experimental material, including more than two variables, and represent these correlation dependences in the form of a certain system.

1. Control is one of the forms of interaction between the OGV and NGOs.

With the help of control, an NPO receives an external legal audit, measures its activities, the form of activities, which are supervised by the bodies of Justice.

The OGVs, on the other hand, receive monitoring of the situation, check the level of legality of the activities of NGOs. A civil society is being formed in the person of one of the institutions in accordance with the K provisions.

1. Control is one of the stages, mandatory elements government controlled, there is an assessment of the effectiveness of the activities of government bodies.

Analysis of the provisions of the Constitutional Court, law enforcement practice has developed the following principles of control:

1. the principle of legality. The form, volume, content must be strictly in accordance with the norms of the current legislation.
2. principle of proportionality. It is expressed in 3 postulates:

• the control system of the OS side of the OGV should be adequate to the entire system of state administration, it should not be total, it should correspond to the current time, situation.
• Establishment of adequate emerging public relations forms and sufficiency of state control, i.e. methods, mechanisms for exercising control should not be excessive, should correspond to the situation, relations
• Determination of an adequate scope of powers of regulatory authorities. The system of legal responsibility should be adequate to the situation and decisions.

Regulations. Min. Justice RF-order activities of officials, justice bodies to exercise control, compliance with goals and objectives. dated April 31, 2009 No. 90.

There are certain elements of legal responsibility:

1. The judiciary may issue a warning. The issuance of a warning and the basis for issuing a warning for NCOs, OB OBs and PPs are different.

• NCOs: 1) issued in connection with a violation of the legislation of the Russian Federation or 2) actions (actual actions. The interpretation of law enforcement practice and the activities of the EU do not coincide. The EU believes that states cannot apply liability if the way these actions are carried out restrict rights and freedoms. For example, they want a monarchy - in the EU it is democracy, in the Russian Federation the overthrow of the state system is responsibility in the Criminal Code), contrary to the goals provided for by the constituent documents;
• About About: 1) in case of violation of the constitution of the Russian Federation, the legislation of the Russian Federation, or 2) the commission of actions by the association that contradict the statutory goals. The warning is issued in writing;
• RP: 1) for violation of the law 39 article of the Federal Law 2) for violation of the statutory goals of the RP - a warning is issued in writing, the grounds are indicated - what provision of the law was violated by the NPO, PR, OB OB, then a reference to the right of the justice authorities to issue a warning + the term for eliminating the violation, not may be less than 1 month, for PP at least 2 months;

If NPO, then filing an application with the court general jurisdiction at the location of the NPO, applications for its liquidation and termination of activities by the justice authorities.

For OB OB: either a second warning, or a decision is made to suspend the activities of OB OB (restrictions under Article 43 - foundation in the media is suspended, cannot participate in political actions, is suspended economic activity except for payments under contracts and s / n. The suspension can be up to 6 months. The decision can be made by both the prosecutor and the justice authorities).

For the PP: after 1 warning 2nd warning, after the decision to suspend, only by the court, the Supreme Court has the right to decide on the suspension of the activities of the PP, if regional - then the court of general jurisdiction of the subject in 1 instance.

The most radical way: an application to the court for the liquidation of the organization, is drawn up in accordance with the requirement of civil procedural legislation. Problems:

• Liquidation of the organization if it is no longer operating. The question is: who will actually liquidate. Arbitrage practice says: if it is possible to identify the founders, leaders of the organization, then the production of compulsory liquidation is assigned to them. If in fact they are absent, then the court makes a decision on liquidation and obliges the bodies of the Federal Tax Service, after a certain period, to independently, on the basis of a court decision, make a decision to exclude the organization from the ERGLE. The problem is that creditors may not know about it.
• In the Civil Code, the grounds for the liquidation of a legal entity are related to its activities and status, and according to the legislation on NPOs: either for non-compliance with the legislation that determines the status of an NPO, or in connection with activities that are contrary to the statutory goals.

• When the governing bodies oppose the lawful activities of officials (failure to submit documents, premises)
• When an organization operates without the status of a legal entity, incl. entrepreneurial

The protocol is issued. Everything is in accordance with the regulations.

Control as a form of interaction involves:

1. legal regulation. Everyone is equal before the law
2. the rights and obligations of officials of the UGV and NCOs are clearly defined
3. NCO legislation gives the right to apply certain types of liability to the justice authorities, for example, issuing warnings, etc. - this does not apply to classical types of responsibility. This is a form of public liability. as an element of civil society.

Judicial appeal procedure: according to the Code of Civil Procedure 24, 25 chapter. It defines how DECISIONS (for example, a warning) are appealed as a non-normative act and ACTIONS (sent or not sent a notification).

Administrative order in the administrative regulations. The Ministry of Justice is authorized to consider complaints against decisions of lower persons: either the rejection of the complaint or the Ministry of Justice can OBLIGATE the lower territorial body represented by its head to cancel the decision, for example, to refuse to accept documents. The complaint is considered within 1 month.

You can do it in parallel, or you can choose one.

Control over the financial and economic activities of non-profit organizations can be internal and external. External control is carried out by the state, auditors, funding organizations. Some sources include in this list of types of external control of non-profit organizations public control, which is carried out by specially created non-state services.

State control NPO activities are carried out by the following organizations:

• 1. The Prosecutor's Office of the Russian Federation - controls compliance with the law.
• 2. The body registering non-profit organizations - performs control over the compliance of the activities of the non-profit organization with its statutory goals.

State financial control over the activities of NCOs is entrusted to the Accounts Chamber of the Russian Federation and other control bodies of the Russian Federation, including the Central Bank of the Russian Federation and its control and audit department, the Ministry of Finance of the Russian Federation and its control and audit department, the State Tax Service of the Russian Federation, the Tax Police Department and the Ministry of Property Relations.

Activity public associations, non-state funds and other non-governmental non-profit organizations is the subject of an audit by the Accounts Chamber and the KRU of the Ministry of Finance of the Russian Federation, the Ministry of Property Relations in the part related to the receipt, transfer or use of federal budget funds by them, the use and management of federal property, as well as in part provided by federal legislation or federal government bodies of tax, customs and other benefits and benefits.

Organizations receiving targeted funding from international and domestic organizations (the World Bank for Reconstruction and Development, the Soros Foundation, etc.) are subject to the audit of targeted funds.

The State Tax Service of the Russian Federation and the Tax Police Department of the Russian Federation exercise control over taxation. Taxes are significant integral part revenues of the budget of Russia, subjects of the Russian Federation, local budgets. In one form or another, taxes are paid by every organization, including non-profit ones.

State financial control is a function of public administration and is a system of measures to verify the legality, expediency and effectiveness of actions for the formation, distribution and use financial resources held by the government and regional and local authorities authorities.

The main task of the bodies exercising state financial control is to control the timely and correct execution of expenditure and revenue items of budgets and budgets. off-budget funds according to the intended purpose of funds, volumes and structure.

Also, the most important function of external state control bodies is financial expertise of draft federal laws, analysis of identified deviations from planned budget indicators, development of methods for organizing control, etc.

One of the important areas of state control is the control of regional targeted programs. Currently, this type of control is carried out by power structures created in the system of executive power, and is part of the program-target management mechanism for solving strategic and current tasks of the socio-economic development of the constituent entities of the Russian Federation.

There are several types of external government methods financial control.

Table 4 general characteristics methods of external state financial control

The control of regional targeted programs is one of the areas of state financial control, therefore it would be fair to refer to the provisions of the Budget Code of the Russian Federation, which, under the forms of financial control, means:

• - preliminary control - carried out in the process of discussion and approval of draft decisions on the budget and other draft decisions on budgetary and financial issues;
• - current control - carried out in the process of considering certain issues of budget execution at meetings of committees and commissions, working groups of legislative bodies during parliamentary hearings;
• - follow-up control - carried out in the process of reviewing and approving reports on the execution of budgets.

Audit control does not belong to the state, despite the fact that it is indirectly regulated by the state through the system of attestation of auditors and licensing of audit organizations.

Non-profit organizations that do not lead entrepreneurial activity, are subject to mandatory audit for two reasons.

The first criterion is the organizational and legal form of a non-profit organization. According to this factor, funds formed on the basis of voluntary contributions from legal entities and individuals are subject to mandatory audit.

The second criterion is financial indicator"Balance currency". In accordance with this criterion, non-profit organizations are subject to mandatory audit, the value of the balance sheet of which exceeds 200,000 minimum wages. The indicator "Revenue from sales" is used for organizations engaged in entrepreneurial activities, for which the rule applies: if the revenue exceeds minimum size wages by 500 thousand times, then non-profit organizations are subject to mandatory audit.

Other non-profit organizations can apply for an initiative audit. An initiative audit can be carried out at the request of the participants, and in some cases, this type of audit is enshrined in the statutory documents.

A comparative analysis of the types of external control is given in Table 5.

Table 5. Characteristics of the types of external control of the activities of non-profit organizations

Depending on the bodies exercising control over non-profit organizations, state and municipal, as well as non-state financial control are distinguished.

State and municipal financial control includes:

• – control over the fulfillment of financial obligations of non-profit organizations to the state, primarily in terms of paying taxes;
• - control over the target and efficient use budgetary financial resources in non-profit organizations;
• – control over the use and preservation of state and municipal property in non-profit organizations.

The subjects of state and municipal financial control are primarily legislative bodies of state power, representative bodies of local self-government, as well as control bodies formed by legislative (representative) structures. The powers of these bodies are reflected in the RF BC.

The subjects of state and municipal financial control also include executive authorities. The mechanism for conducting state and municipal financial control by executive authorities in non-profit organizations is determined by tax, customs and budget legislation. The most important role in this control is currently played by: Federal Treasury, federal Service financial and budgetary supervision, regional and local financial authorities, chief administrators and administrators of budgetary funds.

Federal state supervision over the activities of non-profit organizations is carried out by the authorized body in the manner established by the Government of the Russian Federation. When exercising federal state supervision and conducting inspections of non-profit organizations, they are guided by the provisions of the Federal Law of December 26, 2008 No. 294-FZ "On the Protection of the Rights of Legal Entities and Individual Entrepreneurs in the Exercise of State Control (Supervision) and Municipal Control".

The authorized body and its officials, within the limits established by the legislation of the Russian Federation, may:

• - request from the governing bodies of the non-profit organization their administrative documents;
• - request information on the financial and economic work of non-profit organizations from statistical bodies, state supervision and control bodies, as well as from credit and financial organizations;
• - send their representatives to non-profit organizations to participate in the events held by this organization;
• - check the compliance of the activities of the non-profit organization, including the expenditure of funds and the use of other property, with the tasks set forth in the organization's constituent documents;
• - when establishing violations of the legislation of the Russian Federation and (or) the commission by a non-profit organization of activities that contradict the tasks reflected in its constituent documents, issue a written warning to it indicating the violation made and the time frame for its elimination (at least one month). A warning given to a non-profit organization can be appealed to a higher body or court;
• – suspend the activities of a non-profit organization acting as a foreign agent that has not submitted an application for inclusion in the register of non-profit organizations acting as a foreign agent. The period of suspension of activities may not exceed 6 months.

The federal bodies of state financial control, the federal executive bodies authorized for control and supervision in the field of taxes and fees, ascertain the conformity of the spending of funds and the use of other property by non-profit organizations with the goals provided for by their constituent documents and report the results to the body that registered this non-profit organization. In a relationship budget institutions federal bodies of state financial control, federal executive bodies authorized for control and supervision in the field of taxes and fees, ascertain the correspondence between spending money and using other property budget organizations the purposes provided for by their constituent documents and inform the relevant bodies exercising the functions and powers of the founder.

Federal Service for financial monitoring analyzes information on the operations of non-profit organizations received by him on the basis of the Federal Law of August 7, 2001 No. 115-FZ "On counteracting the legalization (laundering) of proceeds from crime and the financing of terrorism".

If, in the course of control actions, facts are established that testify to the incompleteness or inaccuracy of the specified information, or to the fact that the non-profit organization does not comply or does not fully comply with the requirements of the legislation of the Russian Federation, the financial monitoring service informs the body that made the decision on state registration this non-profit organization.

On the procedure for distributing general business expenses of non-profit organizations between their divisions that carry out non-commercial activity, and business units, see Letter of the Ministry of Finance of the Russian Federation dated February 21, 2002 N 16-00-14 / 67.

1. A non-profit organization maintains accounting records and statistical reporting in the manner prescribed by the legislation of the Russian Federation.
A non-profit organization provides information about its activities to state statistics and tax authorities, founders and other persons in accordance with the legislation of the Russian Federation and the constituent documents of a non-profit organization.
2. The size and structure of income of a non-profit organization, as well as information on the size and composition of the property of a non-profit organization, on its expenses, the number and composition of employees, on their remuneration, on the use of unpaid labor of citizens in the activities of a non-profit organization cannot be the subject of a commercial secret.

The provisions of paragraph 3 of Article 32, which regulate the procedure for exercising control over the activities of non-profit organizations, do not apply to Vnesheconombank, the Russian Corporation of Nanotechnologies, the State Corporation "Fund for Assistance to the Reform of Housing and Communal Services", the State Corporation "Olympstroy", the State Corporation "Russian Technologies", mutual insurance companies, the State Corporation for Atomic Energy "Rosatom", Center for the Historical Heritage of the President of the Russian Federation, who ceased to exercise his powers, Federal Fund for Assistance to the Development of Housing Construction (Federal Laws of 17.05.2007 N 82-FZ, of 19.07.2007 N 139-FZ, of 21.07.2007 N 185-FZ, dated 10/30/2007 N 238-FZ, dated 11/23/2007 N 270-FZ, dated 11/29/2007 N 286-FZ, dated 12/01/2007 N 317-FZ, dated 05/13/2008 N 68-FZ, dated July 24, 2008 N 161-FZ).

3. Non-profit organizations, with the exception of those specified in paragraph 3.1 of this article, are required to submit to the authorized body documents containing a report on their activities, on the personnel of the governing bodies, as well as documents on the expenditure of funds and on the use of other property, including those received from international and foreign organizations, foreign citizens and stateless persons. Forms and deadlines for submission specified documents determined by the authorized federal executive body.
(clause 3 introduced federal law dated 10.01.2006 N 18-FZ, as amended. Federal Laws of July 23, 2008 N 160-FZ, of July 17, 2009 N 170-FZ)
3.1. Non-profit organizations, the founders (participants, members) of which are not foreign citizens and (or) organizations or stateless persons, and also did not receive property and funds from international or foreign organizations, foreign citizens, stateless persons during the year, in if the receipts of property and funds of such non-profit organizations during the year amounted to up to three million rubles, submit to the authorized body or its territorial body an application confirming their compliance with this paragraph, and information in any form on the continuation of their activities within the time limits determined by authorized body.
(Clause 3.1 was introduced by Federal Law No. 170-FZ of July 17, 2009)
3.2. Non-profit organizations, with the exception of those specified in paragraph 3.1 of this article, are required to annually post on the Internet or provide funds mass media to publish a report on its activities in the amount of information submitted to the authorized body or its territorial body.
The non-commercial organizations specified in paragraph 3.1 of this article are required to annually post on the Internet or provide the media for publication with a message about the continuation of their activities.
The procedure and terms for posting said reports and messages are determined by the authorized federal executive body.
(Clause 3.2 was introduced by Federal Law No. 170-FZ of July 17, 2009)
4. A structural subdivision of a foreign non-profit non-governmental organization informs the authorized body about the amount of funds and other property received by this structural subdivision, their intended distribution, about the purposes of their spending or use and about their actual spending or use, about the programs intended for implementation on the territory of the Russian Federation , as well as on the expenditure of the specified funds provided to individuals and legal entities and on the use of other property provided to them in the form and within the time limits established by the authorized federal executive body.
(Clause 4 was introduced by Federal Law No. 18-FZ of 10.01.2006, as amended by Federal Law No. 160-FZ of 23.07.2008)

The provisions of paragraph 5 of Article 32, which regulate the procedure for exercising control over the activities of non-profit organizations, do not apply to Vnesheconombank, the Russian Corporation of Nanotechnologies, the State Corporation "Fund for Assistance to the Reform of Housing and Communal Services", the State Corporation "Olympstroy", the State Corporation "Russian Technologies", mutual insurance companies, the State Corporation for Atomic Energy "Rosatom", Center for the Historical Heritage of the President of the Russian Federation, who ceased to exercise his powers, Federal Fund for Assistance to the Development of Housing Construction (Federal Laws of 17.05.2007 N 82-FZ, of 19.07.2007 N 139-FZ, of 21.07.2007 N 185-FZ, dated 10/30/2007 N 238-FZ, dated 11/23/2007 N 270-FZ, dated 11/29/2007 N 286-FZ, dated 12/01/2007 N 317-FZ, dated 05/13/2008 N 68-FZ, dated July 24, 2008 N 161-FZ).

5. The authorized body exercises control over the compliance of the activities of a non-profit organization with the goals provided for by its constituent documents and the legislation of the Russian Federation. In relation to a non-profit organization, the authorized body has the right:
1) request from the management bodies of the non-profit organization their administrative documents, with the exception of documents containing information that can be obtained in accordance with subparagraph 2 of this paragraph;
(as amended by Federal Law No. 170-FZ of July 17, 2009)
2) request and receive information on the financial and economic activities of non-profit organizations from state statistics bodies, the federal executive body authorized to control and supervise taxes and fees, and other state supervision and control bodies, as well as from credit and other financial organizations ;
3) send their representatives to participate in events held by the non-profit organization;
4) conduct audits of the compliance of the activities of a non-profit organization, including the expenditure of funds and the use of other property, with the goals provided for by its constituent documents, with the frequency established by Federal Law No. 294-FZ of December 26, 2008 "On the Protection of the Rights of Legal Entities and individual entrepreneurs in the exercise of state control (supervision) and municipal control", in the manner prescribed by the authorized body;
(clause 4 as amended by the Federal Law of July 17, 2009 N 170-FZ)
5) in the event of a violation of the legislation of the Russian Federation or the commission by a non-profit organization of actions that contradict the goals provided for by its constituent documents, issue a written warning to it indicating the violation committed and the period for its elimination, which is at least a month. A warning issued to a non-profit organization may be appealed to a higher authority or to a court.
(Clause 5 was introduced by Federal Law No. 18-FZ of 10.01.2006)
6. If a violation of the legislation of the Russian Federation is revealed or a branch or representative office of a foreign non-profit non-governmental organization commits actions that contradict the declared goals and objectives, the authorized body shall have the right to issue a written warning to the head of the relevant structural unit of the foreign non-profit non-governmental organization indicating the violation committed and the deadline for its elimination, which is at least a month. A warning issued to the head of the relevant structural subdivision of a foreign non-profit non-governmental organization may be appealed to a higher authority or to a court.
(Clause 6 was introduced by Federal Law No. 18-FZ of 10.01.2006)

The provisions of paragraph 7 of Article 32, which regulate the procedure for exercising control over the activities of non-profit organizations, do not apply to Vnesheconombank, the Russian Corporation of Nanotechnologies, the State Corporation "Fund for Assistance to the Reform of Housing and Communal Services", the State Corporation "Olympstroy", the State Corporation "Russian Technologies", mutual insurance companies, the State Corporation for Atomic Energy "Rosatom", Center for the Historical Heritage of the President of the Russian Federation, who ceased to exercise his powers, Federal Fund for Assistance to the Development of Housing Construction (Federal Laws of 17.05.2007 N 82-FZ, of 19.07.2007 N 139-FZ, of 21.07.2007 N 185-FZ, dated 10/30/2007 N 238-FZ, dated 11/23/2007 N 270-FZ, dated 11/29/2007 N 286-FZ, dated 12/01/2007 N 317-FZ, dated 05/13/2008 N 68-FZ, dated July 24, 2008 N 161-FZ).

7. Non-profit organizations are obliged to inform the authorized body about changes in the information specified in paragraph 1 of Article 5 of the Federal Law "On State Registration of Legal Entities and Individual Entrepreneurs", with the exception of information on licenses received, within three days from the date of such changes and submit the relevant documents for making a decision on their direction to the registration authority. The decision to send the relevant documents to the registration authority is made in the same manner and within the same time frame as the decision on state registration. In this case, the list and forms of documents that are necessary for making such changes are determined by the authorized federal executive body.
(Clause 7 was introduced by Federal Law No. 18-FZ of 10.01.2006, as amended by Federal Law No. 160-FZ of 23.07.2008)
8. In case of non-representation by a branch or representative office of a foreign non-profit non-governmental organization in fixed time information provided for in paragraph 4 of this article, the relevant structural unit of a foreign non-profit non-governmental organization may be excluded from the register of branches and representative offices international organizations and foreign non-profit non-governmental organizations by decision of the authorized body.
(Clause 8 was introduced by Federal Law No. 18-FZ of 10.01.2006)
9. If the activities of a branch or representative office of a foreign non-profit non-governmental organization do not correspond to the goals stated in the notification, as well as the information provided in accordance with paragraph 4 of this article, such a structural unit may be excluded from the register of branches and representative offices of international organizations and foreign non-profit non-governmental organizations by decision of the authorized body.
(Clause 9 was introduced by Federal Law No. 18-FZ of 10.01.2006)

The provisions of paragraph 10 of Article 32, which regulate the procedure for exercising control over the activities of non-profit organizations, do not apply to Vnesheconombank, the Russian Corporation of Nanotechnologies, the State Corporation "Fund for Assistance to the Reform of Housing and Communal Services", the State Corporation "Olympstroy", the State Corporation "Russian Technologies", mutual insurance companies, the State Corporation for Atomic Energy "Rosatom", Center for the Historical Heritage of the President of the Russian Federation, who ceased to exercise his powers, Federal Fund for Assistance to the Development of Housing Construction (Federal Laws of 17.05.2007 N 82-FZ, of 19.07.2007 N 139-FZ, of 21.07.2007 N 185-FZ, dated 10/30/2007 N 238-FZ, dated 11/23/2007 N 270-FZ, dated 11/29/2007 N 286-FZ, dated 12/01/2007 N 317-FZ, dated 05/13/2008 N 68-FZ, dated July 24, 2008 N 161-FZ).

10. Repeated failure by a non-profit organization to submit the information provided for by this article within the established period is the basis for the authorized body or its territorial body to apply to the court for the liquidation of this non-profit organization.
(Clause 10 was introduced by Federal Law No. 18-FZ of 10.01.2006)
11. The authorized body makes a decision to exclude a branch or representative office of a foreign non-profit non-governmental organization from the register in connection with the liquidation of the relevant foreign non-profit non-governmental organization.
(Clause 11 was introduced by Federal Law No. 18-FZ of 10.01.2006)
12. The authorized body sends structural unit a foreign non-profit non-governmental organization in writing a reasoned decision to prohibit the implementation on the territory of the Russian Federation of the program declared for implementation on the territory of the Russian Federation or part thereof. A structural subdivision of a foreign non-profit non-governmental organization that has received the said decision is obliged to cease activities related to the implementation of this program to the extent specified in the decision. Failure to comply with this decision entails the exclusion of the relevant branch or representative office of the foreign non-profit non-governmental organization from the register, the liquidation of the branch of the foreign non-profit non-governmental organization.
(Clause 12 was introduced by Federal Law No. 18-FZ of 10.01.2006)
13. In order to protect the foundations of the constitutional order, morality, health, rights and legitimate interests of other persons, to ensure the defense of the country and the security of the state, the authorized body has the right to issue a reasoned decision in writing to the structural unit of a foreign non-profit non-governmental organization to prohibit the transfer of funds and other property to certain recipients of these funds and other property.
(Clause 13 was introduced by Federal Law No. 18-FZ of 10.01.2006)

The provisions of paragraph 14 of Article 32, which regulate the procedure for exercising control over the activities of non-profit organizations, do not apply to Vnesheconombank, the Russian Corporation of Nanotechnologies, the State Corporation "Fund for Assistance to the Reform of the Housing and Communal Services", the State Corporation "Olympstroy", the State Corporation "Russian Technologies" of the Mutual Insurance Society, the State Corporation for nuclear energy "Rosatom", the Center for the Historical Heritage of the President of the Russian Federation, who ceased to exercise his powers, the Federal Fund for Assistance to the Development of Housing Construction (Federal Laws of 17.05.2007 N 82-FZ, of 19.07.2007 N 139-FZ, of 21.07.2007 N 185-FZ, dated 10.30.2007 N 238-FZ, dated 11.23.2007 N 270-FZ, dated 11.29.2007 N 286-FZ, dated 12.01.2007 N 317-FZ, dated 05.13.2008 N 68-FZ, dated 07/24/2008 N 161-FZ).

14. Federal bodies of state financial control, federal agency executive authority, authorized to control and supervise taxes and fees, the federal executive authority authorized to exercise the function of combating the legalization (laundering) of proceeds from crime and the financing of terrorism, establish the correspondence between the spending of funds and the use of other property by non-profit organizations goals provided for by their constituent documents, and branches and representative offices of foreign non-profit non-governmental organizations - the declared goals and objectives and report the results to the body that made the decision to register the relevant non-profit organization, inclusion in the register of a branch or representative office of a foreign non-profit non-governmental organization.
(Clause 14 was introduced by Federal Law No. 18-FZ of 10.01.2006)
15. A foreign non-profit non-governmental organization has the right to appeal against the actions (inaction) of state bodies to the court at the location government agency whose actions (inaction) are being appealed.
(Clause 15 was introduced by Federal Law No. 18-FZ of 10.01.2006)