Autonomous non-profit educational organization of higher professional education. Autonomous non-profit organization of higher education "Moscow Institute of Public Administration and Law". Other information about the applicants provided

Non-profit organizations often choose the form of ANO. This legal status designed for certain areas of activity.

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What are the nuances according to the Civil Code of the Russian Federation does the autonomous non-profit organization in 2020? Over the past few years, the number of non-profit organizations with the ANO form has increased.

This legal form provides tax benefits. But what are the features of an autonomous NPO in 2020?

General points

A non-profit organization is a legal entity whose purpose is not to make a profit. The main task of NGOs is to provide public and social.

NPOs are recognized as trade unions, public and youth associations, social and cultural foundations, religious societies, human rights public organizations and similar associations.

Regulated by NPOs by the civil legislation of the Russian Federation. In particular, the division into various partnerships and autonomous non-profit organizations can be noted.

And if there are participants or founders in partnerships, then in ANO there are none.

Property assets are originally owned autonomous organization... Such societies are financed by voluntary donations and charitable contributions.

Registration of ANO is fraught with some difficulties due to the peculiarities of the legal form.

For official registration, you will need to comply with a certain number of actions and meet the established requirements.

What it is

ANO is a unitary association, which:

has no membership;
formed to provide services in certain areas of non-commercial activity;
formed on the basis of property contributions of participants.

The legal nature of ANOs is similar to other types of non-profit organizations. But there are also certain differences.

Among the fundamental features are the following:

Permitted type of activity

ANOs are formed to provide services in such areas as:

education;
healthcare;
sport;
physical education;
other spheres of public life.

As an example, possible directions:

autonomous non-profit organization of additional vocational education;
autonomous non-profit organization higher education;
ANO "League of school and yard sports".

The unifying factor of all types of activities permitted for ANO is the non-commercial nature of the services provided. Any interested parties have the right to use these services.

For 2020, many educational institutions are registered in Russia in the form of ANO additional education, private schools, kindergartens, cultural and sports organizations, medical institutions etc.

The legislative framework

The status of ANO FZ No. 7 dated 12.01.1996 and is determined, where the definition of an autonomous non-profit organization is given. Article 10 of the Federal Law No. 7 regulates the legal norms for the implementation of ANO activities.

Moreover, in order to carry out commercial activities, the ANO must have property with at least the size of the minimum allowable authorized capital established for LLC (10,000 rubles).

When ANO leads commercial activities, then the received profit is not divided between the founders, but turns to security target areas organizations.

Previously, the preference of ANO over LLC was dictated by the possibility of acquiring an educational license only by non-profit organizations.

Now commercial organizations have the right to carry out educational activities on the basis.

The choice of ANO is explained by the presence of tax advantages and the likelihood of receiving targeted donations.

Step-by-step instructions for registration

The decision to establish an ANO is made by several founders or a single founder. Allows or prohibits the registration of an ANO body executive power at the federal level.

After making a decision within three months, you must contact the Ministry of Justice or its territorial body in the region where the ANO is located.

When applying, a package of documents required for registration is submitted. The entire registration process takes about four weeks.

Given such a long period, it is necessary to immediately prepare the documents correctly.

The basis for the appeal is the decision of the founder on the formation of the ANO or the corresponding protocol drawn up by several founders.

The registration request is set out in an application of the established form, which is submitted in duplicate with obligatory notarization.

In addition, the following documents will be required:

ANO Charter in triplicate;
information about founders in duplicate (copies of passports of all founders-individuals and extracts from for founders-legal entities);
copy of the future leader's passport;
list of selected OKVED;
information about the actual location of the organization. The confirmation of the location becomes, the letter of guarantee,.

In the case of using the name of a citizen, the name of a legal entity, prohibited symbols in the name of the ANO, it will be necessary to confirm the legality of use.

A foreign person is obliged to provide an extract from the register of foreign legal entities. The prepared documents are accompanied by a receipt of payment, which is 4,000 rubles.

After submitting documents for registration, within two weeks, a specialist of the registration authority contacts the applicant to clarify certain data.

You need to be prepared that a specialist may require adjustments. For example, you may need to change the name, clarify the goals of the activity, amendments in the Charter, correct errors in the statement.

If a call from a specialist of the registering authority did not follow, you must independently contact the appropriate department of the Ministry of Justice.

Contact phone number can be found on the official website of the registrar. The need for adjustments often leads to suspension of registration.

In this case, the receipt of payment of the state duty and the notarized one are not returned. You will have to re-apply and pay again for notary services and state fees.

The absence of claims from a specialist allows you to receive ready-made registration documents after 2-3 weeks.

How the Charter works

ANO activities are fully regulated by the Charter. Requirements for the main content of the ANO Charter are given in Article 123.24 of the Civil Code of the Russian Federation.

In particular, the Charter must include such data as:

the name of the ANO (the name must contain the phrase "autonomous non-profit organization");
location address;
the subject and purpose of the activity;
the composition of the ANO bodies, the procedure for their formation and the competence present;
other information provided by law.

The name should reflect the purpose of creation, but at the same time not duplicate the names of other NPOs and be unique.

For example, an autonomous non-profit organization vocational education, ANO "Educational Academy business career", ANO" Institute of Progressive Technologies ".

In the Charter of the ANO, it is necessary to carefully work out the goals of education, as well as the subject and types of activities.

The structure of the governing bodies and their permissible powers require careful consideration. A separate section of the Charter is devoted to the property of ANO.

The procedure and conditions for making decisions regarding changes to the Charter, or ANO, are certainly discussed in detail.

Important! There are many templates for preparation on the net. constituent documents for an autonomous non-profit organization.

But it should be borne in mind that such samples may not be up-to-date. The selected sample must be compared with the current legal regulations, namely with the provisions in the latest edition.

The main provisions of the Charter boil down to the fact that any activity of ANO, including commercial, is aimed exclusively at achieving the goals for which the organization was created.

What is taxation

The activities of non-profit organizations are in a special legal field. The peculiarities of taxation are determined by the status of the organization's activities.

Video: registration of ANO

If the association receives targeted funding in the form of various grants, then a special procedure for taxation with income tax applies.

ANO has the right to apply general or. The peculiarity of the use of the simplified tax system is expressed in the fact that when determining the maximum amount of income that restricts the application of the simplified regime (up to 60 million rubles), income from targeted financing is not taken into account.

The transition to the STS of an autonomous NPO is carried out on a voluntary basis in accordance with the provisions.

This chapter provides that under certain types of activities and certain conditions, the organization is not entitled to apply.

For example, the simplified regime is unacceptable if the share of participation of other organizations is more than 25%. But this rule does not apply to autonomous non-profit organizations.

Tax legislation does not contain provisions prohibiting ANOs from applying a simplified taxation system.

The transition to the simplified tax system is carried out on the basis of an application submitted in the period from October 1 to November 30 of the year preceding the year of the beginning of the application of the simplified regime.

A newly created organization can declare its desire to apply the simplified taxation system within 5 days from the date of registration and tax registration.

When carrying out entrepreneurship, the organization is obliged to form a tax base in accordance with general order... The object for taxation is the proceeds from the sale of goods (services, works).

"Input" VAT paid on the acquisition of property values for entrepreneurial activity, may be accepted for deduction if:

goods are registered on the basis of primary documentation;

the purchase of goods is associated with the implementation of transactions subject to VAT;

is present correctly designed.

Basic principles of work

If we talk about the basic principles of the work of autonomous non-profit organizations, then we need to highlight the following points:

Liquidation procedure

The need to liquidate an autonomous non-profit organization may be the result of a voluntary decision of the founders or a requirement of the Ministry of Justice.

In the latter case, the reason lies in the absence of activities declared by the Charter. Voluntary liquidation requires notification to the Ministry of Justice, the Federal Tax Service, the Pension Fund of the Russian Federation, the FSS.

The liquidation procedure will be as follows:

Decision-making on liquidation by founders or other authorized body.

Appointment of the liquidation commission.

Establishment of the procedure and terms for liquidation.

Placing an announcement about an NCO in the media.

Compilation.

Payment of taxes.

Repayment of other debts.

Settlements with creditors.

Drawing up the final balance.

Forced liquidation of ANO is carried out on the basis of a court decision. Moreover, the participation of the founders of the organization is not required.

The liquidation procedure is carried out by authorized state bodies in the general order established for organizations.

Important! The property of the ANO remaining after the repayment of all debts is not divided between the founders, but is directed to the purposes for which the organization was created.

The University conducts educational activities on the basis of a license (No. 2120 dated April 28, 2016, unlimited) and state accreditation (No. 2046 dated June 24, 2016, the certificate is valid until March 24, 2022).
Since 2012, the Russian New University has been admitting students at the expense of the federal budget.
At present, RosNOU is recognized as an effective university according to the monitoring results of the Ministry of Education and Science of the Russian Federation, included in the National University Ranking according to the Interfax information group, in the top 100 Russian universities according to the Expert RA rating agency, in the top 200 ranking of CIS universities , Georgia, Latvia, Lithuania and Estonia, became a member of the International Expert Group on IREG Rating, was included in the QS World University Ranking, entered the first ranking of Russian universities compiled by Forbes magazine, included in the Round University Ranking (RUR) list of the best universities in the world and entered to the RUR rating in technical sciences (go to the "Achievements" section).
The head of the Russian New University is the Chairman of the Council of the Association of Non-State Universities of Russia (ANVUZ), Doctor technical sciences, Professor Vladimir Alekseevich Zernov.
Scientific activity From 1999 to 2012, the Russian New University was supervised by Professor Sergei Petrovich Kapitsa (1928–2012). Now the scientific director of RosNOU is a professor, candidate of physical and mathematical sciences, laureate of the USSR State Prize Yevgeny Alekseevich Palkin.
There are 20 scientific schools, 10 scientific projects of external research activities and 4 internal ones in RosNOU, the International Scientific and Practical Conference “The Civilization of Knowledge” is held annually, scientific seminars are held, scientific journals “RosNOU Vestnik” and Cardiometry are published. A competition for the best research work of students (SRWS) of RosNOU is held annually, since 2016 a competition for design and research work of students (PIRS) has been held. To train highly qualified specialists, the Russian New University has a postgraduate course. RosNOU received 15 patents and entered the top five Russian universities in terms of the international scientometric indicator (Hirsch index). In October 2018, RosNOU along with the country's leading technical universities

Autonomous non-profit organization of higher education "Moscow Institute government controlled and Law ”(earlier -“ Academy of Law and Management “Institute”) as an educational institution was established in November 1997 on the initiative of the Main Personnel Directorate of the Ministry of Internal Affairs of Russia. During these years, the Institute has been a specialized educational institution management profile and currently has 8 branches in five Federal Districts Russian Federation.

In the structure of the Institute, there is a research center, a publishing house of journals: the scientific socio-political journal "Bulletin of the Academy of Law and Management", which is included by the Higher Attestation Commission of the Ministry of Education and Science of the Russian Federation in the "List of leading peer-reviewed scientific journals and publications in which the main scientific results of dissertations for the degree of Doctor and Candidate of Sciences "; scientific journal"Young Scientists", which publishes emerging scientists, graduate students, undergraduates (Indexing: Google Scholar Citations); scientific journal "Law and Society", publication of the scientific school "Functions of law and problems of their implementation in the legal system of Russia"; scientific journal "Management economic systems", Which was initiated scientific school"Formation of a mechanism for ensuring business activity of industrial enterprises based on innovative development»And is aimed at publishing articles that implement a systematic approach to the development of the economy in the context of all its levels (Indexing: RSCI id 51773, Google Scholar Citations).

ANO VO "Moscow Institute of Public Administration and Law" is an internationally oriented university participating in large-scale educational and scientific projects and programs, international conferences and scientific symposia. By a decision of UNESCO in 2007, the UNESCO Chair "Psychology and Pedagogy of Higher Education" was established in MIGUP, which maintains constructive working relations with the Commission of the Russian Federation for UNESCO, with the UNESCO Office in Moscow, with the Permanent Delegation of Russia to UNESCO, with the Education Committee of the State Duma Russia. The partners of the department in Russia are the departments (representative offices) of the UNESCO department in the branches of the Institute and other universities in Russia. Currently, the Institute is a member of GLOBAL UNIVERSITY NETWORK FOR INNOVATION (GUNI) - one of the most authoritative international educational organizations, whose goal is to strengthen the role of higher education in society, through innovative renewal, increasing social contribution to society and using in relation to the specifics of public service ...

The scientific school of the Faculty of Law deals with the problems of implementing the functions of law in the legal system of Russia. The works of scientists of the Faculty of Law have found recognition in many scientific institutions in Russia, as well as in other countries.

Another feature of the university was the involvement of current employees of the courts, justice, prosecutor's office, teachers of the best law and humanitarian universities in Moscow, including educational institutions FSB and the Ministry of Internal Affairs of Russia, as well as leading scientific and teaching forces in the regions of Russia. The Institute constantly sends its students to practice in specialized organizations: courts, internal affairs bodies, justice and prosecutors, promotes their employment in these structures. Hundreds of highly qualified lawyers, managers, economists, specialists in state and municipal administration, graduates of our university work in key positions in government and administration bodies, justice bodies, both in the center and in the regions. We are proud that among our graduates are competition winners scientific works of different levels, outstanding athletes in the past, for example, in the past a tennis player, and now a deputy of the State Duma Marat Safin, other alumni demonstrating talents in various fields - science, public, management, law enforcement and law enforcement, sports.

The Department of Additional Education offers specialists with secondary vocational and higher education additional professional programs advanced training and professional retraining in the profile of the university.

The Institute accepts and trains Russian and foreign citizens in the areas of higher education 40.03.01 Jurisprudence(undergraduate level ) and38.03.04 State and Municipal Administration(bachelor's level) under contracts for the provision of paid educational services with legal entities and individuals.

The main tasks and priority areas in educational activities Institute are:

· Training of highly qualified personnel with higher education with the assignment of a qualification (degree) of a bachelor;

· Meeting the needs of students in intellectual and cultural development;

· The formation of students' civic position, the ability to work and life in the context of developing information and digital technologies.