Form N ОН 0001 REPORT ON THE ACTIVITIES OF A NON-PROFIT ORGANIZATION AND INFORMATION ABOUT THE PERSONNEL OF ITS GOVERNING BODIES RESOLUTION OF THE RF GOVERNMENT OF 04/15/2006 N 212 "ON IMPLEMENTATION MEASURES DEPARTMENT

Absolutely all commercial enterprises that operate on the territory of the Russian Federation must report to government authorities. This procedure makes it possible to monitor the work of each organization, as well as compile real statistics, which serve as the basis for the formation of the legislative policy of the state as a whole. However, it is necessary to determine how the activities of non-profit organizations should be carried out and how they should report on their activities.

Let's start by defining the concept of a non-profit organization. A non-profit organization is an entity whose activities are not aimed at making a profit. The main difference from commercial enterprises is that income in this entity is not subject to equitable distribution. The activities of such organizations are also regulated by the main document - the Charter. Like commercial enterprises, NPOs must have a bank account, a seal, and their period of operation is not limited. At the same time, the responsibilities of NPOs also include submitting reports within the deadlines established by law.

Reports submitted by NPOs to the Ministry of Justice

One of the government bodies to which NPOs are required to report on the work done is the Russian Ministry of Justice. The preparation of such reports has two main goals:

Information about the activities of NPOs in general for the past calendar year.
Informing about specific situations on which the received invested funds were spent.

In general, there are three forms of reports submitted to the Ministry of Justice:

– №ОН0001,

– No. ОН0002,

– No. ОН0003.

Moreover, it is worth noting that the first and second forms are mandatory for all NPOs. Regarding the last form, it is necessary to clarify that it is simplified and must be provided by those NPOs that comply with the following conditions:

– the founders/managers/participants of the organization do not include foreign citizens and legal entities, as well as stateless persons;

– during the reporting period there were no financial/property receipts to the NPO budget from citizens/organizations of a foreign state;

– total revenues to the budgets of NPOs did not exceed 3,000,000 rubles based on the results of the past year.

This form is submitted in conjunction with the Notice of Continuation and is acceptable for all types of non-profit organizations.

Forms for all reporting forms can be downloaded from the official website of the Ministry of Justice of the Russian Federation.

Legislative framework of the Russian Federation

not valid Edition from 15.04.2006

detailed information

Name of document	Decree of the Government of the Russian Federation of April 15, 2006 N 212 “On MEASURES FOR THE IMPLEMENTATION OF SEPARATE PROVISIONS OF FEDERAL LAWS GOVERNING THE ACTIVITIES OF NON-PROFIT ORGANIZATIONS” (together with the “RULES FOR THE TRANSFER OF INFORMATION ABOUT NON-PROFIT ORGANIZATIONS, ZAR REGISTERED BEFORE THE ENTRY INTO FORCE OF THE FEDERAL LAW OF JANUARY 10, 2006 N 18 -FZ “ON AMENDMENTS TO SOME LEGISLATIVE ACTS OF THE RUSSIAN FEDERATION”)
Document type	decree, rules
Receiving authority	Russian government
Document Number	212
Acceptance date	18.04.2006
Revision date	15.04.2006
Date of registration with the Ministry of Justice	01.01.1970
Status	It does not work
Publication	“Collection of Legislation of the Russian Federation”, 04.24.2006, N 17 (2 parts), art. 1869 “Rossiyskaya Gazeta”, N 86, 04/25/2006
Navigator	Notes

Decree of the Government of the Russian Federation of April 15, 2006 N 212 “On MEASURES FOR THE IMPLEMENTATION OF SEPARATE PROVISIONS OF FEDERAL LAWS GOVERNING THE ACTIVITIES OF NON-PROFIT ORGANIZATIONS” (together with the “RULES FOR THE TRANSFER OF INFORMATION ABOUT NON-PROFIT ORGANIZATIONS, ZAR REGISTERED BEFORE THE ENTRY INTO FORCE OF THE FEDERAL LAW OF JANUARY 10, 2006 N 18 -FZ “ON AMENDMENTS TO SOME LEGISLATIVE ACTS OF THE RUSSIAN FEDERATION”)

Form N ОН 0001 REPORT ON THE ACTIVITIES OF A NON-PROFIT ORGANIZATION AND INFORMATION ABOUT THE PERSONNEL OF ITS GOVERNING BODIES

TITLE PAGE

(full name of the non-profit organization)

(address (location) of the body at which communication with the non-profit organization is carried out)

(name of registration authority)

OGRN

registration date

INN/KPP

Main activities in the reporting period (according to the purpose and subject of activity defined by the constituent documents):

1.1.

Decided

tasks

1.2.

Kinds

regular

activities <1>

1.3.

Implemented programs (projects), including those not completed at the end of the reporting period (if there are programs (projects) approved by the governing body):

1.3.1. Quantity

1.3.2. Name <2>

1.3.3. Goal <2>

1.3.4. Main activities, start and end dates <3> (for each activity)

1.3.5. Number and composition of participants <4>

Page								0	2
Form N						ABOUT	N	0	0	0	1

1.4.	Activities aimed at achieving statutory goals and objectives <5>:
	1.4.1. Name

		1.4.2. Time (date) of the event (for each event)

	1.4.3. Number and composition of participants <4> (for each event)

		2.	Entrepreneurial activity:
	2.1.	Sale of goods, performance of work, provision of services (specify types of goods, work, services)

2.2.			Other activities (if any):
	2.2.1. Participation in business companies
	2.2.2. Transactions with securities
	2.2.3. Other (specify which)

3.	Sources of property formation (available):
3.1.	Membership fee
3.2.	Targeted income from Russian individuals
3.3.	Targeted receipts from foreign individuals and stateless persons
3.4.	Targeted revenues from Russian commercial organizations
3.5.	Targeted revenues from Russian non-profit organizations
3.6.	Targeted revenues from foreign non-profit non-governmental organizations
3.7.	Targeted income from other foreign organizations
3.8.	Grants, technical or humanitarian assistance from foreign countries
3.9.	Funds from the federal budget, budgets of constituent entities of the Russian Federation, budgets of municipalities
3.10.	Income from the sale of goods, performance of work, provision of services
3.11.	Other funds (income)
	(specify which ones)

4.	Activity management:
4.1.	Conducting general meetings (congresses, conferences):
	4.1.1. Number of participants (members) at the end of the reporting period
	4.1.2. Number of general meetings (congresses, conferences) held
	4.1.3. Date of the last general meeting (congress, conference)
4.2.	Other supreme governing body			quantitative composition _______
	(Name)
	4.2.1. Number of meetings held
	4.2.2. Last meeting date

Page								0	3
Form N						ABOUT	N	0	0	0	1

4.3.	Permanent collegial body	quantitative composition ______
(Name)
4.3.1. Number of meetings held
4.3.2. Last meeting date
4.4.	Collegial executive body	quantitative composition ______
(Name)
4.4.1. Number of meetings held
4.4.2. Last meeting date
4.5.	Supervisory body (board of trustees, etc.)	quantitative composition ______
(Name)
4.5.1. Number of meetings held
4.5.2. Last meeting date
4.6.	Control body (audit commission, etc.)	quantitative composition ______
(Name)
4.6.1. Number of meetings held
4.6.2. Last meeting date
5.	Activity lighting (if available):
5.1.	Radio or television
5.2.	Publications in periodicals (newspapers, magazines, etc.)
5.3.	Lectures
5.4.	Internet
5.5.	Other (indicate the method (type) of dissemination of _______________ information)
5.6.	Activities were not covered

Appendix: information on the personnel of the governing bodies of the non-profit organization (sheet A). I confirm the accuracy and completeness of the information.

An authorized person of a non-profit organization, appointed (elected) in the prescribed manner:
(last name, first name, patronymic, position held)	M.P.	(signature)	(date of)

<1> Activities of a continuous nature are indicated.

<2> Indicated for each program.

<3> Activities are indicated for the purpose of which it is necessary to obtain permission or notify the relevant state authority or local government body and (or) allocate funds, including from third parties.

<4> Indicate (for each event) the total number of participants and their composition (for example, students, small businesses). If it is impossible to indicate the exact number of participants, an approximate number is indicated.

<5> Activities are indicated that were not an integral part of regular activities, as well as those that were not carried out as part of the implementation of the program (project), for the purpose of which it is necessary to obtain permission or notify the relevant government authority or local government body and (or) the allocation of funds, including third parties.

Note. If the information included in the report does not fit on the pages provided by this form, fill out the required number of pages (with each of them numbered). The report and its appendix must be completed by hand, in block letters, ink, or with a blue or black ballpoint pen, or by typewriting in one copy. In the absence of any information provided for in this form, a dash is entered in the corresponding columns. The sheets of the report and its attachments are bound, the number of sheets (of the report and its attachments) is confirmed by the signature of an authorized person of the non-profit organization, appointed (elected) in the prescribed manner, on the back of the last sheet at the place of the binding.

SHEET A. INFORMATION ABOUT THE PERSONNEL OF THE GOVERNING BODIES OF A NON-PROFIT ORGANIZATION

(full name of the governing body)

Last name, first name, patronymic <1>	Date of birth <2>	Citizenship <3>	Identity document details <4>	Address (place of residence) <5>	Position in a non-profit organization, name and details of the decision on appointment (election) <6>
1	2	3	4	5	6

An authorized person of a non-profit organization, appointed (elected) in the prescribed manner:
(last name, first name, patronymic, position held)	M.P.	(signature)	(date of)

<1> For a foreign citizen and stateless person, they are additionally indicated in Latin letters based on the information contained in a document established by federal law or recognized in accordance with an international treaty of the Russian Federation as an identification document of a foreign citizen or stateless person.

<2> For persons under 18 years of age, the basis (type of document) confirming the acquisition of full legal capacity is also indicated.

<3> If there is no citizenship, a “stateless person” is indicated.

<4> For a foreign citizen or stateless person, the type and details of the document established by federal law or recognized in accordance with an international treaty of the Russian Federation as an identification document of a foreign citizen or stateless person are indicated.

<5> The address of permanent or primary residence of an individual is indicated: for Russian citizens - the name of the subject of the Russian Federation, district, city (other populated area), street, house and apartment numbers, for foreign citizens and stateless persons (founders, participants (members) ) non-profit organization - permanent residence address, type, details and validity period of a document confirming the right to legally reside on the territory of the Russian Federation.

<6> If a member of the governing body is not an employee of a non-profit organization, his relationship to this organization is indicated (for example, founder, representative of the founder); if a member of the governing body is not a founder, participant (member), or employee of the organization, only the details of the decision on his appointment (election) to the governing body are indicated.

Note. Sheet A is filled out separately for each governing body appointed (elected) in the prescribed manner. If the information included in sheet A does not fit on one page, fill out the required number of pages (with each of them numbered).

SHEET B. RECEIPT OF THE AUTHORIZED AUTHORITY

It is hereby certified that
(Full Name)
introduced, and
(name of the authorized body)
received "__" __________ ____ in. N____
report on the activities of a non-profit organization

(full name of the non-profit organization)
and information about the personnel of its governing bodies for _____________ on _______ years.
Position of employee of the authorized body
Surname
Name
Surname
M.P.	(signature)

Note. Sheet B is filled out by the authorized body in 2 copies, one of which is issued to a non-profit organization, and the second remains with the authorized body.

Principles according to which reports to the Ministry of Justice are drawn up

When preparing reports to the Russian Ministry of Justice, NPO leaders must adhere to the following principles:

No.	Name of the principle.	The essence of the principle.
1.	Credibility.	All reports provided by the management of the NPO must be generated based on information obtained from existing organizational (for the report on the constituent composition) and accounting documents.
2.	Brevity.	Information must be presented clearly and clearly, while reflecting the essence of the processes taking place and completed operations without unnecessary detail.
3.	Accuracy.	Information that must be provided to the Ministry of Justice is contained in the list located on their official website. Independently increasing the amount of information is not encouraged.
4.	Shape matching.	Reports submitted to the Ministry of Justice must be drawn up on official forms (or in online form on the official website), submitted to the relevant departments and within the prescribed period.

At the same time, NPO management often makes mistakes, the most common of which are:

– provision of an incomplete package of documents;

– contradictory data specified in forms OH0001 and OH0002 in comparison with information from the departmental register;

– form OH0002 was not filled out, despite the fact that the activity was actually carried out (events were carried out, indications of which are in the first form or the departmental register);

– in paragraphs 1, 2 of form OH0002, instead of expenses of the NPO, investments (received funds) are indicated;

– technical errors: uncertified, unstitched, unnumbered pages;

– the presence of instructions on the expenditure of non-targeted funds without indicating their sources (in the OH0001 form only targeted receipts are indicated).

Often these inaccuracies are the result of hasty filling out forms and the inattentiveness of the person filling them out.

Procedure and deadlines for submitting reports

In accordance with current legislation, all NPOs are required to annually submit reports to the Ministry of Justice in one of the following ways:

posting a complete list of reports on its activities (with the exception of personal information of members and leaders of the organization) in one of the media, including on its own web resource (if any);
personal or postal delivery of reports to the Ministry of Justice of Russia;
publication of reports, as well as information about its activities on a specialized portal of the official website of the authorized government body - the Ministry of Justice.

All of the above methods of reporting have the same legal force and can be used absolutely equally by the organization.

Important! For all NPOs, regardless of whether they use a simplified reporting form or not, the same deadlines for submitting documents are established - until April 15 of the year following the reporting period.

At the same time, it is especially worth noting the situation of non-commercial agents of foreign companies. In their activities they are guided by the same requirements, but in addition must provide:

once every six months – submit/publish reports on the personnel of the management team,
once a quarter - a report on the targeted expenditure of funds received from the parent company.
once a year – audit.

In case of failure to submit annual or quarterly reports on time, the organization will be subject to tax liability in the form of a fine.

Official website Public Chamber of the Ulyanovsk Region

What is the difference between reports of different types of non-profit organizations and how to prepare them correctly.

All NPOs covered by the Federal Law “On Non-Profit Organizations” are required to annually submit special reports to the Russian Ministry of Justice no later than April 15. The law does not apply only to consumer cooperatives, partnerships of real estate owners, including homeowners' associations, gardening and vegetable gardening non-profit partnerships.

What reports need to be submitted to the Ministry of Justice and what must be in them, Pavel Gamolsky

, President of the Association “Club of Accountants and Auditors of Non-Profit Organizations”.

Reports from small NGOs and religious organizations

The first, simplest version of the report is provided for small non-profit organizations that received no more than 3 million rubles from any sources during the year. These NPOs should not be public or religious organizations, have foreign founders or foreign funding. They provide the Ministry of Justice with notifications in any form about the continuation of their activities and the absence of foreign founders and foreign funding.

The second version of the report is established only for religious organizations. They report in form OP0001, regardless of any other conditions.

Reports from public associations

The third option is offered by public associations. They have two reports. The first is a notice of continuation of activity (sample). The notification must:

inform about the continuation of its activities;
indicate the name of the permanent governing body and its actual location;
provide data on the leaders of the public association to the extent of information included in the unified state register of legal entities.

In addition, all public associations (regardless of the composition of founders, participants and the presence or absence of foreign funding) must submit a report in form OH0003 on the amount of funds and other property. This report is completed only for foreign receipts in cash and in kind.

Public associations often have a question about how to fill out form OH0003: according to accounting data (accrual method) or as funds are received and spent (cash method). Both options are correct. But you need to keep in mind that the Ministry of Justice automatically receives information from Rosfinmonitoring about all receipts from foreign sources. This information is generated using the cash method. Therefore, it is easier to fill out form OH0003 regarding the receipt and expenditure of foreign money.

Photo: ron dyar / Unsplash

Other NPOs

The fourth version of the report is provided for other NPOs - not public or religious organizations, those who have foreign founders and (or) foreign funding, and whose annual revenue exceeded 3 million rubles. They must submit two forms of reports: OH0001 and OH0002.

Form OH0001 is called “Report on the activities of a non-profit organization and on the personnel of its governing bodies.” In the first section of this form, you need to list the types of activities that the organization was engaged in in the reporting year in accordance with the constituent documents. Here you can rewrite the types of activities from the charter, or you can state in simple, understandable language the content of the NPO’s activities during the year. Some people give here the names of their own programs and projects, this is also not a mistake.

The second section of form OH0001 is intended for declaring the presence or absence of income-generating activities, including the sale of goods, performance of work, provision of services, participation in business companies, transactions with securities and other activities. In the third section, you need to select from the list the sources of property formation. In the fourth, list the governing bodies of the non-profit organization, their names, the frequency of meetings in accordance with the constituent documents and the actual compliance with these internal rules of the non-profit organization.

The Appendix to Form OH0001 (Sheet A) must be completed for each governing body of the NPO. When uploading a report to the Ministry of Justice website, personal data of members of governing bodies is anonymized: site users only see the last names, first names, and patronymics of members of the relevant governing body of the NPO.

Photo: Evgeny Biyatov / RIA Novosti

Report on the purposes of spending money

The most complex and controversial form of reporting to the Ministry of Justice is form OH0002. It is called “Report on the purposes of a non-profit organization’s expenditure of funds and the use of other property, including those received from international and foreign organizations, foreign citizens, and stateless persons.” This form is designed to reflect expenses incurred from any source.

The form has three sections. The first one is the hardest to fill out. It consists of four points. In accordance with the orders of the Ministry of Justice for 2019, in reports for 2021 and 2021, it is not necessary to fill out paragraphs 1.2 and 3.3 and paragraphs 1-4 of form OH0003, which are similar in content. This refers to funds transferred by Russian legal entities that receive money from foreign sources.

Nowhere is it explained how to fill out form OH0002 - according to accounting and reporting data or according to the movement of funds in bank accounts. Therefore, each NPO decides for itself how much information to disclose in detail. Form OH0002 is not compared or compared with any forms of accounting and tax reporting.

There are several ways to complete this report:

Expenses are detailed by program (project) and administrative expenses are shown separately.
Expenses are detailed according to the items in the financial plan of a non-profit organization (salaries, taxes, business trips, banking services), regardless of whether they are program expenses or administrative ones.
Expenses are detailed by individual donor.

The club of accountants and auditors of non-profit organizations came across an option for filling out a report that cannot be used. The organization, which apparently wanted to completely hide from the public what exactly it was doing and what it was spending money on, included in the report one single line “Expenses for statutory activities” indicating the total amount of expenses for the year. This should not be done. Although it is impossible to say that the NPO violated anything in this case.

Photo: pixabay.com

Charities report

Charitable organizations submit a separate report to the Ministry of Justice. That is, not organizations that actually carry out charitable activities, but rather charitable organizations in the narrow sense of the term. These include non-governmental (non-state and non-municipal) non-profit organizations created to implement the goals provided for by the Federal Law of August 11, 1995 No. 135-FZ “On charitable activities and volunteering (volunteering)”. They can be created in one of three organizational and legal forms: a public organization, a foundation or an institution if it was established by another charitable organization.

Legislative and regulatory acts do not establish the form of reporting on the activities of a charitable organization. It is necessary to disclose the information listed in paragraph 2 of Art. 19 Federal Law “On charitable activities and volunteering (volunteering)”. A sample report is presented here.

Charitable organizations must submit a report on their activities to the Ministry of Justice simultaneously with the report on financial and economic activities submitted to the tax authorities, that is, before March 31 of the year following the reporting year.

Responsibility for failure to provide a report or gross errors in it is established in Art. 19.7 “Failure to provide information (information)” of the Code of the Russian Federation on Administrative Offences, which applies to any reports sent to government bodies. The violator may be given a warning or an administrative fine may be imposed on him: for officials of the organization - from 300 to 500 rubles, for legal entities - from 3 to 5 thousand rubles.

Practice shows that regional departments of the Russian Ministry of Justice in recent years have shown increased interest in the availability of reports from charitable organizations, however, without delving into the content of the information submitted.

Where to get advice on filling out a report to the Ministry of Justice

If an NGO has difficulties filling out a report, you can get advice from the lawyers of the Lawyers for Civil Society association. In addition, the association “Club of Accountants and Auditors of Non-Profit Organizations” conducts monthly webinars where you can find answers to specific questions. Information about the time of webinars is posted on the association’s website and social networks.

Source: ASI

Methods for providing electronic reporting

As stated above, non-profit organizations have the right to submit reports in both printed and electronic forms. Moreover, if we rely on existing forecasts, in the near future all non-profit organizations will be transferred to a single method of submitting reports - electronic document management with government bodies. Let's take a closer look at how this happens. To submit a report to the Ministry of Justice in electronic form, you must first register on the official website, then log into your personal profile account. This is where you have the opportunity to provide information about the NPO you represent and submit reports using one of the available methods:

Download an already compiled report in MSExcel format.
Manually fill out the online report form.

All the necessary forms and forms to fill out on the computer are also available in your personal account. This service was first launched in 2010. So, at the moment, it is fully developed and works stably, saving the time and effort of many accountants.

Common mistakes on a given topic.

Mistake #1. The report in form OH0003 is an independent document and is required to be submitted for all non-profit organizations. This report is submitted together with the notice of continuation of activity and is required to be submitted subject to the following conditions:

– the founders/managers/participants of the organization do not include foreign citizens and legal entities, as well as stateless persons;

– during the reporting period there were no financial/property receipts to the NPO budget from citizens/organizations of a foreign state;

– total revenues to the budgets of NPOs did not exceed 3,000,000 rubles based on the results of the past year.

Mistake #2. There is no liability for late reporting by non-profit organizations. In case of failure to submit annual or quarterly reports on time, the organization will be subject to tax liability in the form of a fine .

Government of the Kurgan region

Anna Malenko NGO sector March 12, 2020

What reports need to be submitted to the Ministry of Justice and what must be included in them, Pavel Gamolsky, president of the association “Club of Accountants and Auditors of Non-Profit Organizations,” told ASI.

Reports from small NGOs and religious organizations

The second version of the report is established only for religious organizations. They report in form OP0001, regardless of any other conditions.

Reports from public associations

The third option is offered by public associations. They have two reports. The first is a notice of continuation of activity (sample). The notification must:

inform about the continuation of its activities;

indicate the name of the permanent governing body and its actual location;

provide data on the leaders of the public association to the extent of information included in the unified state register of legal entities.

Other NPOs

Form OH0001 is called “Report on the activities of a non-profit organization and on the personnel of its governing bodies.”

In the first section of this form, you need to list the types of activities that the organization was engaged in in the reporting year in accordance with the constituent documents. Here you can rewrite the types of activities from the charter, or you can state in simple, understandable language the content of the NPO’s activities during the year. Some people give here the names of their own programs and projects, this is also not a mistake.

Report on the purposes of spending money

There are several ways to complete this report:

Expenses are detailed by program (project) and administrative expenses are shown separately.

Expenses are detailed according to the items in the financial plan of a non-profit organization (salaries, taxes, business trips, banking services), regardless of whether they are program expenses or administrative ones.

Expenses are detailed by individual donor.

Charities report

Where to get advice on filling out a report to the Ministry of Justice

Source: ASI

Current questions on a given topic.

Question No. 1. When must a non-profit organization submit a report to the Ministry of Justice of the Russian Federation?

Answer: For all NPOs, regardless of whether they use a simplified reporting form or not, the same deadlines for submitting documents are established - until April 15 of the year following the reporting period.

Question No. 2. How can I submit my application to the Ministry of Justice in electronic form?

Answer: To submit a report to the Ministry of Justice in electronic form, you must first register on the official website, then log into your personal profile account. This is where you have the opportunity to provide information about the NPO you represent and submit reports using one of the available methods:

Download an already compiled report in MSExcel format.
Manually fill out the online report form.