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Taxation of NPOs

Taxation of NPOs

2900.00 RUB
5800.00 RUB


In practice, non-profit organizations often face questions about the taxation of their activities. For example, does an autonomous non-profit organization have the right to apply the simplified tax system and provide paid educational services in the field of advanced training of managers and specialists of enterprises and organizations, etc.

The activities of NGOs are in a special legal field. It is regulated primarily by the Federal Law of 12.01.1996 No. 7-FZ "On Non-Commercial Organizations", as well as other special federal laws. The status of NPO activities also determines the specifics of their taxation.

NPO does not pay taxes on voluntary contributions and donations. A non-profit organization has the right to engage in commercial activities consistent with the goals for which the NPO was created. This means that taxes on commercial activities for NPOs are calculated in the same manner as for other business entities. It is noteworthy that of all tax regimes for NPOs, the choice is between two: OSNO (general) and STS (simplified) taxation systems. When opening a non-profit organization, you also need to find out what other tax payments are required. NCO pays personal income tax and insurance contributions from salaries. Depending on the objects of property and the taxation regime, property tax, land tax or transport tax may arise.

The course was developed under the guidance of M.V. Sechenova - Candidate of Economic Sciences, Associate Professor, Chief Accountant.

Outcome document
Incl. 20 % TAX

Course content:

  • Insurance contributions to funds for NPOs
  • Payment of personal income tax to NPOs
  • NPOs on a common taxation system
  • NPOs and corporate income tax
  • NPO and value added tax VAT
  • Corporate property tax for NPOs
  • Transport tax for NGOs
  • Land tax for NPOs
  • Simplified taxation system for NPOs

When implementing an additional professional program, distance educational technologies (case training), e-learning, implemented through network forms, are used.

Participants have access to the course materials for 180 days.

In the course of training, all participants receive free access to the IPRBook Electronic Library System and the YURAYT Electronic Library, as well as to the Consultant Plus Help System.

After completing the course, based on the test results, a Qualification certificate and a Certificate of advanced training of the established form are issued.