The service allows:

1. Prepare a report
2. Generate file
3. Test for errors
4. Print report
5. Send over the Internet!

Download the report form on the intended use of funds (Form F-6)

The form of the report on the intended use of funds was approved by Order of the Ministry of Finance of Russia dated 02.07.2010 No. 66n (as amended by Order of the Ministry of Finance of Russia dated 06.03.2018 No. 41n).

What's new in this form as of May 27, 2018:
the column “Note” has been added to the table of the form F-6, in which it is necessary to write the number of the Note to separate line report.

We report on the use of funds correctly

At the end of the year, any organization that has received funds in the form of additional payments during this time, whether it be membership fees or voluntary donations, as well as other sources of material income, is obliged to report on their use. The report itself has a clearly regulated and legislative approved form No. 6 (OKUD 0710006). The document also reflects those funds that the company did not use during the reporting period. It is worth dwelling in more detail on how exactly all sections of this document are filled out.

"Opening Balance"

This section contains data on the amounts of targeted cash receipts and funds received by the company from its core activities at the beginning of the period under review or at the end of the previous one.

"Funds received"

This section is filled with data on all membership, voluntary or entrance fees received by the organization. In addition, it is here that the amount that was received as a result of its main entrepreneurial activity, as well as money received from the sale of fixed assets of the company and as state support.

"Funds Used"

This section contains the rationale for all company costs. In particular: Expenses for targeted activities, Expenses for maintaining the administrative apparatus, Acquisition of fixed assets, inventory and other, Other expenses.

"Balance at the end of the year"

It displays the amount remaining from the funds received earlier at the beginning of the reporting period. At the same time, it is worth knowing that if the expenses exceeded the funds available to the enterprise, the “balance” indicator is indicated in parentheses, and an explanatory note is attached to the document.

How to fill out form No. 6 report on the intended use of funds - a brief instruction

To better understand the principle of working with a document, you should consider in detail the principle of filling it out in line-by-line mode.

Section 1

Line 6100 (“Balance at the beginning of the reporting year” reflects the amount of the credit balance on account 86 “Target financing” at the beginning of the year). If this line contains a credit balance, then the company did not have time to use all the funds received before the end of the reporting period. It is also proposed to indicate the total commercial profit of the organization minus the mandatory tax deductions.

For non-commercial organizations, reporting is submitted in a simplified version with the obligatory reflection of the balance sheet, as well as reports on profits, expenses and the intended use of funds received.

Section 2

Line 6200 (“Total funds received”, consisting of the total sum of the values ​​in lines 6210-6250, except for the information entered in line 6100):

Lines 6210 (“Entry Fees”) and 6215 (“Membership Fees”) contain data on contributions received and due.

Line 6220(" earmarked contributions"") includes information about:

• charitable sums;
• grants;
• equity financing of overhaul apartment buildings;
• budget funds ah, allocated for the implementation of the statutory activities of organizations of a non-profit plan;
• material receipts from the founders;
• property transferred to religious organizations for the implementation of their statutory activities;
• cash contributions gardeners and summer residents for the purchase of objects common use;
• money for the formation target capital.

Line 6230 (“Voluntary property contributions and donations”) is relevant if funds were allocated for the statutory activities of the company by other legal entities and individuals. The same line also records the debt of organizations and individuals for contributions and donations.

Line 6240, dedicated to the business profit of the company, is filled in with data from the income statement. It prescribes the net profit received in the reporting year.

Line 6250 reflects everything cash receipts related to the statutory activities of a non-profit organization that are not included in other sections.

Section 3

Line 6300 (“Total funds used”) Here the sum of the data of lines 6310-6330, 6350 is entered. The data of lines 6311-6313 and 6321-6326 are excluded from the calculation. Line 6310, showing the costs of targeted activities, is the sum of the indicators of lines 6311-6313.

Line 6311 indicates data on social and charitable assistance. Moreover, this charitable support can be both in monetary form and in the form of certain works or services.

Line 6312, which is called "Conferences, meetings, seminars" contains data on the costs of all the events listed. Expenses for events that do not have charitable purposes are shown in line 6313 (“Other events”).

The sum of the data specified in Lines 6321-6326 is entered in Line 6320, devoted to the costs of maintaining the administrative apparatus.

Payout costs wages are recorded in line 6321. They include payments of salaries, bonuses, incentives and vacation pay. All other benefits and co-payments are reflected in line 6322.

Line 6323 (“Expenses for business trips and business trips”) usually does not cause any difficulties for fillers. It includes the cost of travel, accommodation, as well as the issuance of a visa and passport.

The cost of maintaining movable and real estate(except for repairs) are registered in line 6324. Rent, utility bills, fuel costs, and so on may appear here.

Well, the repair itself, that is, the costs associated with it, are entered in line 6325. Everything that was not included in the complete list of lines of this document, in particular: repayment telephone communication, Internet and other expenses are indicated in line 6326.

As for the amount actual expenses for the purchase of fixed assets and inventories, then it is written in line 6330.

Payments related to taxes on property and land, as well as payment for various types of services of banks, audit offices and similar organizations are entered in Line 6350.

Section 4

The final touch of the voluminous report is line 6400 called "Balance at the end of the reporting year." Here, the credit balance on account 86 is written, which is current at the end of the reporting period. It is the sum of the figures in lines 6100 and 6200, with the exception of line 6300.

The formula looks like this: 6400 = page 6100 + page 6200 - page 6300.

If all receipts are used for their intended purpose, then there will be a dash in line 6400, since this is how the document reflects the complete absence of a difference between receipts and expenses.

According to federal law all objects of entrepreneurial activity develop, compile and submit financial statements based on the annual accounting. Among them is form 6, which is intended for a report on the intended use of funds.

You can download the report form on the intended use of funds in the form OKUD 0710006 at.

Form 6 is submitted in a package common documents By annual accounts. It is presented by enterprises that are non-profit. Approved this document 66th Order from the Ministry of Finance. The form must be submitted together with the rest of the reporting documents no later than three months after the end of the tax period for which the documentation is being prepared.

The reporting form is classified according to OKUD 0710006. The Ministry of Finance on its official resources allows you to download the form and then fill it out by hand or by machine.

The form offered by the Ministry of Finance is optional and can be adjusted to suit the needs of the enterprise. For example, some sections can be added to it if there is a need for them.

What the report on the intended use of funds displays

The report on the intended use of the funds received is a systematic data on what funds were received from membership or voluntary contributions, as well as the balances of these funds on the accounts on the date called the reporting date. Moreover, the data show not only for the period that is described, but also for the previous one, which allows us to consider in more detail the dynamics of the use of funds, their quantity, as well as balances compared to the previous period.

It is worth noting that this report also shows what funds came from budget sources. For example, as assistance from the state. They show not only the balances for each of the directions at the beginning and end of the period, but also the processes of receipt and expenditure during it.

It is also necessary to indicate that this report serves as some addition to the balance sheet as. Some structures may legally constitute a simplified version of this document.

So, it can be concluded that reporting form No. 6 is used when the enterprise has income from voluntary, membership, introductory sources, as well as from entrepreneurial activities and even the sale of some property. Such receipts, as well as their use, must be reflected not only in the balance sheet, but also in this reporting form as a specific explanation for the balance sheet items. This report also shows where, how and how much these funds are spent.

Structural design

Includes four sections. Each of them must be completed. Structural organization is worth a closer look.

• The 1st part is called the "Incoming Balance". It shows what funds the company has from the above sources at the beginning of this tax period, as well as how much it had at the end previous period.
• The 2nd part indicates "Incoming funds". The name speaks for itself, here we display all the financial receipts of the company.
• The 3rd part is called "Means used". It not only reflects how much was spent, but also the purpose for which the costs went. The list of goals begins with targeted activities, such as charity events, and ends with the cost of retaining the administrative apparatus.
• 4th part "Balance at the end of the year". This section displays those funds that the company in this reporting period did not use. That is, which remained on the accounts.

Filling order

The document is filled in, starting with the data characterizing the enterprise. Then, data is entered by sections, namely: balances from last year, new receipts, expenses associated with this type of funds, including the targeted use of budget funds. Calculations are carried out for all sections and the column containing the result data is filled.

It should be noted that there are situations when the amount of expenses exceeds the amount that was received. In this case, the result data, like all negative indicators, is written in parentheses, which indicates a minus amount. Such a situation cannot remain uncommented, and explanations are being made on it, which describe the reasons for its occurrence and ways to cope with it.

The drawn up document is certified by the signature of the chief accountant, the person who manages this organization, and the date of compilation is also set. The report is included in the general package of documents and submitted for consideration.

So, the report on the intended use of funds, being an independent document, still refers to the balance sheet, as it provides certain explanations for its articles. It is served as part of the annual financial statements, but is compiled on the basis of the reporting period under study and the one that preceded it.

New form "Report on the intended use of funds received" officially approved by the document Order of the Ministry of Finance of the Russian Federation of July 2, 2010 No. 66n (as amended by Orders of the Ministry of Finance of the Russian Federation of October 5, 2011 No. 124n, of April 6, 2015 No. 57n).

For more information on how to apply the "Report on the intended use of funds received" form:

• Reports of joint-stock companies

  Balance; -Report on financial results; - statement of changes in equity; - traffic report Money; - a report on the intended use of the funds received (in case ...) to the financial statements. - balance sheet; -income statement. In that case... ; priority areas of activity; report of the board of directors (supervisory board) on the results of development by ... in monetary terms; development prospects; report on the payment of declared (accrued) dividends on...

• Donations to a sports institution

  Income of the current period based on a report on the intended use of donation funds provided to the donor 2,401 ... bodies at the place of their registration report on the intended use of the funds received, as part of tax return(in ... 07 "Report on the intended use of property (including funds), works, services received as part of ... charitable activities, targeted revenues, targeted financing" (hereinafter referred to as the report ...

• Gifts, donations, sponsorship: how to account for income tax purposes?

  Non-cash funds or the use of property provided by the philanthropist to the institution; get information about the targeted spending ... accounting for a report on the targeted use of the funds received as part of the tax return. Such a report is sheet 07 “Report on the intended use of property ... (including cash), work, services received ...

• Submit financial statements for 2018

  The result and cash flow for the reporting period, which ... @. Statement of financial results Statement of changes in equity Statement of cash flows Statement of the intended use of funds received Subjects... PA-4-6/13687@. Statement of financial results Non-profit organizations Accounting... -01-10/46137. Statement of financial results Statement of the intended use of funds Accounting statements can be... filled in the balance sheet and statement of financial results. Important! ...

• Features of accounting and reporting of a private institution

  It consists of a balance sheet, a report on the intended use of funds and a report on financial results (clause 2 ... for profit. At the same time, funds received by institutions for the maintenance and maintenance ... accounting for such funds and their use in accordance with the conditions for obtaining .At the end ... must submit to tax authority report on the intended use of the funds received (sheet 07 of the tax declaration ... 2 article 149 of the Tax Code of the Russian Federation). Received by associations target funds(entry and membership fees...

• Peculiarities of Accounting and Reporting of a Public Association

  From the balance sheet, the report on the intended use of funds and the report on financial results (p. ... income tax. Important! Funds received by associations for the maintenance and management of ... targeted revenues that are not subject to taxation, only if if the funds received ... are required to submit to the tax authority a report on the intended use of the funds received (sheet 07 of the declaration under ... Article 149 of the Tax Code of the Russian Federation).

• Features of accounting and reporting of NOU

  It consists of a balance sheet, a report on the intended use of funds and a report on financial results (clause 2 ... income tax. At the same time, funds received by institutions for the maintenance and maintenance ... accounting for such funds and their use in accordance with the conditions receipt. Upon completion ... is obliged to submit to the tax authority a report on the intended use of the funds received (sheet 07 of the tax declaration ... .146 of the Tax Code of the Russian Federation).

• Types of "zero" reporting

  ... » Statement of financial results Statement of changes in capital Statement of cash flows Statement of the intended use of funds received For ... entrepreneurship in electronic form» Statement of financial results For non-commercial ... PZ-1/20015. Report on financial results Report on the intended use of funds Important! IP is allowed ... does not have registered Vehicle, then report not ... the reporting period of cash flows; no objects of taxation on ...

• Tax incentives for NPOs, confirmation procedure (part 2)

  The list is exhaustive. At the same time, the funds received by the NPO for their maintenance and ... accounting for such funds and their use in accordance with the terms of receipt. Upon completion ... is obliged to submit to the tax authority a report on the intended use of the funds received (sheet 07 of the tax declaration ... profit). Property received within the framework of earmarked receipts and used not according to intended purpose, takes into account ... benefits and grounds for their use by taxpayers. For example, exempt from...

• Reorganization of the company: draw up a deed of transfer and balance sheet (part 2)

  Making an appropriate entry in the Register (on the organizations that have arisen - during reorganization ... forms of merger, division and transformation, on the termination of the activities of the last of the affiliated ... the date of making an entry in the Unified State Register of Legal Entities on the termination of the affiliated legal entity... balance; statement of financial results; statement of changes in equity; cash flow statement; report on the intended use of the funds received. As ... the date of making an entry in the Unified State Register of Legal Entities about the creation of a new company. If...

• Arbitration practice: misuse of budgetary funds and compulsory medical insurance funds

  Receiving. The main documents in accordance with which these funds are spent are the law on ... state (municipal) financial control on compensation caused to the Russian Federation, the subject of the Russian Federation ... with income. When providing heat supply organizations with reports on the actual volumes of thermal energy, ... the court concluded that the funds of the regional budget were misused in the amount of ... 25% of the amount of funds received from the budget budget system RF used for other purposes.

• Funds of owners of premises in MKD for repairs: accounting with the management company

  Received by the taxpayer as part of targeted financing. Targeted financing includes property received by the taxpayer and used ... by him for the purpose determined by the organization (individual) - the source of the target ... 07 “Report on the intended use of property (including cash), works, services received within...

• Judicial Practice Analysis: Misappropriation of Budgetary Funds

  As misuse of public funds. Arguments of the Department of the Federal Penitentiary Service on the subsequent recovery of funds used for other ... issued funds from the cash desk of the organization under the report on travel expenses, which ... estimates, these actions indicate the misuse of budget funds (see Resolution AC VSO ... % the amount of funds received from the budget of the budget system of the Russian Federation, used for other purposes....

• Features of accounting and reporting of HOA

  It consists of a balance sheet, a report on the intended use of funds and a statement of financial results (clause 2 ... funds received as targeted financing are exempt from taxation. Target financing includes property ... that received the funds of targeted financing indicated funds are considered as subject to taxation from the date of their receipt ... .146 of the Tax Code of the Russian Federation). At the same time, targeted funds received by the HOA (entry and membership fees ...

• Features of accounting and reporting of funds

  The accounting of funds is the organization of the accounting of funds for special purpose financing. In the standard program “1C ... 1 “Assignment of target funds”, subconto 2 “Agreements”, subconto 3 “Movement of targeted funds”). However, such ... No. 7-FZ). That is, the income received from such activities is accounted for ... funds in the bank). Received from commercial activities net profit is included in the target ... consists of a balance sheet, a report on the intended use of funds and annexes to them (p ...

The report on the intended use of the funds received demonstrates the receipt of money and the structure of their spending in non-profit organizations, is drawn up in accordance with Form No. 6, code according to OKUD 0710006, in accordance with strictly regulated norms and rules. Also in this accounting register money unused during the reporting period is indicated. This document is one of the appendices to the final annual balance sheet of the institution and is submitted to the following authorized bodies:

• territorial tax inspections;
• statistical authorities.

Also, the report may be requested by interested third parties to disclose information on the movement of contributions made and allocated money.

Form No. 6 is annually provided by absolutely all non-profit organizations (clause 2 of article 14 of the Federal Law No. 402 of December 6, 2011), regardless of the accounting system or taxation regime (general or special). Those institutions that are marked in Part 4 of Art. 6 402-FZ, has the right to apply a simplified form No. 6 of the report on the intended use of funds, how to fill it out, we will analyze specific example for NGOs.

Reporting is submitted within a three-month period after the end of the reporting year.

Report on the intended use of funds, form 6

The form was approved by order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n, the filling procedure is regulated by the Federal Law dated December 6, 2011 No. 402-FZ and the letter of the Ministry of Finance of Russia dated December 29, 2015 No. 07-01-06 / 77013.

How to fill

In the report on the intended use of funds, two columns are filled in, illustrating similar data for the current and previous periods (years).

The section on code 6100 “Balance at the beginning of the reporting period” indicates the amount cash funds, remaining with the organization at the end of the previous period and transferred to the beginning of the current period. This value is on the CT of account 86 "Target financing". This indicator also includes the profit received by the NPO from doing business.

Section code 6210 "Received funds" reflects the entire amount of financial receipts for reporting year, including entrance and earmarked contributions, voluntary donations, profits from income-generating activities, public funding, money raised from the sale of property.

In the section “Used funds”, the costs of the institution are entered in the context of the directions of spending the proceeds:

1. 6310 - "Expenses for targeted activities" (social and charitable programs seminars, conferences and other events).
2. 6320 - "Expenses for the maintenance of the administrative apparatus." These include wages (accruals for wages, compensation, incentive and bonus payments), payments not related to the payroll (holidays, etc.), compensation for travel expenses, maintenance costs of buildings, structures, premises, repair of fixed assets And so on. These costs are written off at the expense of carrying out the main activities of the non-profit organization.
3. 6330 - "Acquisition of fixed assets, inventory and other property." Here, the costs of the institution for the purchase, technical re-equipment, reconstruction, updating of the operating system are noted.
4. 6350 - "Other". Financial costs in the debit of account 86 "Target financing", not included in other groups.

Section 6400 "Balance at the end of the reporting year" reflects the amount of unused money at the end of the current (previous) period. If, according to the results of the financial and economic activities of the NCO, the expenditure part exceeds the income, the actual discrepancy is entered in parentheses, and the responsible accountant draws up an explanatory note.

One of the components of financial statements, in addition to the balance sheet and income statement, is a report on the intended use of funds received. This form is submitted to the tax authority, statistics authority, other interested persons (for example, persons who provided earmarked funds).

The report on the intended use of the funds received (OKUD 0710006) is compiled in without fail public organizations and their structural units who are not engaged in entrepreneurial activity.

Other NCOs draw up a report on the intended use of the funds received, if necessary, and also if it is provided for in accounting policy organizations.

The name of some lines of the report speaks for itself, and filling them out is not difficult. Let us consider in detail filling out the report on the intended use in the context of lines, the filling of which may raise doubts.

Line-by-line filling

In the reporting for 2011, there is no encoding of lines in the report. For the convenience of comparing indicators, we recommend using the codes in accordance with Appendix No. 4 to the order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n.

Line 6100“Balance at the beginning of the reporting year” reflects the amount of the credit balance on account 86 “Target financing” at the beginning of the year.

The presence of a credit balance means that at the end of the year all earmarked funds were not used. It also reflects the amount of profit received from commercial activities, minus taxes.

Attention

Public organizations and their structural subdivisions that do not carry out entrepreneurial activities submit financial statements once at the end of the reporting year in a simplified composition: balance sheet, profit and loss statement, report on the intended use of funds received.

Line 6200“Funds received - total” - the sum of lines 6210-6250, except for the data of line 6100.

filling lines 6210"Entry fees" and 6215 “Membership dues” is straightforward and reflects contributions received and due.

Line 6220"Targeted Contributions" reflects:

• funds for charitable activities;
• grants;
• funds allocated for equity financing of the overhaul apartment buildings;
• amounts of funding allocated for the implementation of the statutory activities of non-profit organizations from the budgets of various levels, state non-budgetary funds;
• income from the founders;
• property and property rights received by religious organizations for the implementation of statutory activities;
• funds contributed by members of the horticultural, horticultural, dacha non-profit partnership or partnerships for the acquisition of common areas;
• funds received for the formation of target capital.

Line 6230"Voluntary property contributions and donations" is filled in if contributions for the statutory activities are received from other legal and individuals.

It also reflects the debt of legal entities and individuals to pay contributions and donations.

Special rules

The formation of target capital is provided for the funds of an autonomous non-profit organization, public organization, public foundation or religious organization.

Donations are accepted only by institutions: medical, educational, social protection, charitable, scientific, educational, foundations, museums, public and religious organizations.

Line 6240“Profit from the organization’s business activities” is filled out simply, from the profit and loss statement, the net profit of the previous year is affixed.

Line 6250"Other" allows you to reflect all receipts related to the statutory activities of a non-profit organization that are not listed in other lines.

Line 6300“Funds used - total” is filled in simply, you need to add the indicators of lines 6310-6330, 6350. It is important to remember that the data of lines 6311-6313 and 6321-6326 are not taken into account.

Line 6310“Expenses for targeted activities” is the total amount of lines 63116313.

Line 6311"Social and charitable assistance" - the amount of targeted and non-addressed, depersonalized assistance provided free of charge or on preferential terms. It can be both money, work performed, services provided.

By line 6312"Conferences, meetings, seminars, etc." you can reflect all the costs associated with these events: rent of premises, delivery and accommodation of participants in the event, expenses for stationery for participants.

According to the meaning of the name lines 6313“Other events” it is clear that this reflects the costs of targeted events that are not social, charitable, for example, promotional events held for educational purposes healthy lifestyle life and spiritual values.

Line 6320"Expenses for the maintenance of the administrative apparatus" is the sum of the indicators of lines 6321-6326 and reflects total amount funds used for the control apparatus.

The structure of expenses for the maintenance of the administrative apparatus is disclosed in lines 6321-6326.

Payroll expenses are shown according to line 6321"Expenses related to wages (including accruals)". Labor costs are the sums of accrued salaries, vacation pay, bonuses, and various incentive payments.

Separate string (6322) The report reflects payments that are not related to wages. These include pension supplements; lump sums retiring; payments for personal, property and other insurance; payment for travel to the place of work; material aid; the cost of free uniforms.

IN line 6323"Expenses for business trips and business trips" no difficulties in reflecting travel expenses cannot arise. Travel expenses for NGOs do not differ from the expenses of other organizational and legal forms. These are travel expenses, hotel fees, visas, passports, etc.

What is meant by business travel expenses? These expenses are reflected if the organization has employees with a traveling nature of work. The list of positions, the size and procedure for reimbursement of expenses for business trips are established by local regulations(labor or collective agreement, order).

All expenses for the maintenance of premises, buildings, motor transport and other property, except for repairs, are reflected in line 6324. Reflect on this line rent for office and transport, payment for electricity, heating and water, expenses for gasoline and other transportation expenses.

Costs for all types of repair of fixed assets - current, medium and capital - are reflected in a separate line 6325.

Other services are reflected in line 6326, costs for communication services, payment to Internet providers, consulting and information services are collected here.

The amount of actual costs for the acquisition of fixed assets and inventories is reflected in line 6330.

Line 6350"Other" indicates the cost of paying for services credit organizations, audit companies, expenses for the publication of financial statements, property tax and land tax.

Completes the report line 6400 Balance of funds at the end of the reporting year. If the first line of the report reflected the credit balance on account 86 "Target financing" at the beginning of the year, then in line 6400 - the credit balance on account 86 at the end of the reporting year. In the report, this line should correspond to the sum of the indicators for lines 6100 and 6200 minus line 6300, that is, line 6400 = line 6100 + line 6200 - line 6300.

If the received earmarked funds are fully used in the reporting year, then there will be no balance of earmarked funds at the end of the year. In the report, the absence of a balance is indicated by a dash in line 6400.

Example

The charitable foundation "Life" the amount of voluntary property contributions for 2011 amounted to 6,000,000 rubles. Net profit from entrepreneurial activity - 100,000 rubles. Other receipts - 50,000 rubles.

For the reporting year, earmarked funds were used in the amount of 5,110,000 rubles:

Social and charitable activities -5,000,000 rubles;

Holding conferences and seminars - 100,000 rubles;

Other events - 10,000 rubles;

Remuneration - 260,000 rubles;

Payments not related to wages - 100,000 rubles;

Business trips and business trips - 10,000 rubles;

Acquisition of fixed assets and inventories - 20,000 rubles.

Data for 2010:

Target contributions - 1,000,000 rubles;

The amount of voluntary property contributions -4,000,000 rubles;

Expenses for targeted activities - 4,000,000 rubles;

Labor costs - 100,000 rubles;

Travel expenses - 10,000 rubles;

Payment for the rent of the premises - 10,000 rubles;

Expenses for the acquisition of fixed assets and inventories - 823,000 rubles.

In 2011, the report on the targeted use of funds received is presented in the following form ( download ).

Reporting to the Ministry of Justice

In addition to the report on the intended use, non-profit organizations submit reports to the Ministry of Justice in accordance with the forms approved by Order of the Ministry of Justice of Russia dated March 29, 2010 No. 72.

The report forms are different depending on the type of organization: a report on the activities of a non-profit organization and on the personal composition of its governing bodies, information on the personal composition of the governing bodies of a non-profit organization, a report on the amount received by a public association from international and foreign organizations, foreign citizens and stateless persons of funds and other property, on the purposes of their spending or use, and on their actual spending or use.

Religious organizations submit a report on the personal composition of the governing bodies, on the expenditure of funds and on the use of other property.

A.S. Yukhnevich-Leliva, tax consultant