A non-profit organization must have an independent balance sheet or budget. An estimate as a form of financial plan is used, as a rule, in the absence of legal entity own funds of income, and its financing is targeted, aimed at covering expenses not related to production activities.

An estimate is a document that determines the cost of programs and projects implemented by a non-profit organization, as well as the amount of expenses for maintaining the management apparatus of the non-profit organization. commercial organization.

The estimate is drawn up by the management of a non-profit organization, approved by the relevant governing body (board of trustees, meeting of participants, etc.) and serves to plan and record the volume of programs and projects accepted for implementation, to organize timely payments to performers.

For each program or project, its own estimate is drawn up for the entire range of work performed both by the non-profit organization’s own resources and by external contractors. The consolidated estimate is compiled by combining individual or local estimates. If the order of implementation of a program or project involves several stages, then each stage has its own estimate.

Estimated funding provides:

· achievement of the goals of the non-profit organization within the framework of this activity;

· overhead and administrative expenses;

· business expenses.

A feature of the estimate is the strict limitation of the items of expenditure of a non-profit organization and their coordination with the financial capabilities of the participants of the non-profit organization and donors. A feature of estimated financing is the expenditure Money in strict accordance with the intended purpose of expenses and their limits established at the stage of distribution of available resources. Thus, the estimate is the main planning document for financing the expenses of a non-profit organization by its owner, participants or donors due to the peculiarity of its place and role in the socio-economic life of the state, since its activities are aimed at providing free public goods of a social nature. Unlike other financial plans drawn up in the form of a balance of income and expenses, the estimate reflects the one-sided nature of financial relations with external sources of financing, expressed in the expenditure of funds received.

Expenses and income of a non-profit organization.

The estimate consists of income and expense parts with an itemized breakdown of each.

The revenue part of the estimate is all possible sources of financing for this organization, including the financial capabilities of the organization itself (income from commercial species activities), existing or expected. The revenue part of the budget of a non-profit organization is formed by dividing it by programs (projects) and other income.

The expenditure part of the estimate is grouped according to areas of expenditure determined by the financial plan or the specifics of the organization’s activities.

Expenses by areas of activity of non-profit organizations are divided into three main groups:

1. expenses for statutory non-commercial activities (expenses for programs or projects carried out by the organization within the framework of this activity);

2. overhead and administrative costs;

3. business expenses.

All expenses aimed at maintaining the functioning of the organization itself and its administrative and managerial apparatus are current. The costs of conducting statutory activities and implementing targeted programs for non-profit organizations are not regulated by law and are limited only by estimates and financial capabilities. Expenses for maintaining the management staff of a non-profit organization are limited to 20% and must be strictly allocated. Excess of these expenses is regarded by regulatory authorities as misuse of funds.

The expenses of a non-profit organization are divided into direct and indirect.

Expenses that are directly related to specific activities or programs in a nonprofit organization are direct expenses and are charged to those activities or programs.

However, in the ongoing activities of non-profit organizations, expenses arise that cannot be directly attributed to any type of activity. For example, expenses for the maintenance of buildings, premises, vehicles, rental of premises, remuneration of administrative and managerial personnel, etc. These expenses are of a general economic nature and are common to all types of activities. Based on the economic content of these expenses and the peculiarities of financing non-profit organizations, they should be distributed among all types of activities, including entrepreneurial ones, if they are carried out in the organization.

Determining the amount of general business expenses is based on the principles of financing, as are the expenses for individual programs and projects. In the absence of income from entrepreneurial activity the amount of general business expenses cannot exceed 20% of total cost implemented target programs and projects. Based on the given funding limit, the planned value for each item of general business expenses is determined. If a non-profit organization has income from business activities, then the profit received, based on the provisions of the law “On Non-Profit Organizations”, is a targeted source of financing. Therefore, when determining a non-profit organization financial result is obliged to pay income tax, and then use the remaining net profit as a source of covering expenses related to the purposes of its activities. No more than 20% of net profit can be used to finance business expenses if the non-profit organization performs any social programs or projects, or in the amount determined by the supreme governing body (meeting of participants, board of trustees, etc.). Thus, the planning order current expenses is similar to the procedure for determining expenses for ongoing programs or projects: first, the permissible amount of current general business expenses (financing limit) is determined, and then the amount of each item of these expenses is determined. The level of detail of expense items is also determined by the organization itself.

The costs of maintaining a non-profit organization include:

· payment for business trips and official trips;

· salaries of administrative and management personnel;

· contributions to social insurance funds;

· office and business expenses;

· expenses for the purchase of equipment and inventory;

· major and current repairs;

· rent;

· payment for telephone;

· postal and telegraph expenses;

· costs of conducting a mandatory audit;

· depreciation deductions;

· Payment of utility services;

· settlements with the budget and extra-budgetary funds;

· other expenses.

Expenses should always be planned! It is for this purpose that estimates are drawn up, which reflect preliminary cost items.

Without this document, which may be adjusted more than once, it is impossible to properly organize expenses.

What is this document for?

First of all, the estimate is a preliminary calculation of the costs that are necessary to carry out any event.

Even a simple business meeting is incomplete without this! And it is right:

• estimate allows you to provide all expenses;
• with her help are deducted those costs that you can do without;
• she helps identify reasons for deviations in expenses incurred based on the results of the event.

IN general view An estimate is a document that lists the types of expenses, indicates their monetary value item by item, and displays the total cost of expenses. In addition, the estimate additionally provides information about the nature and volume of work required.

Any strict unified form There is no budget for making an estimate.

Therefore, enterprises develop this form themselves, based on the federal law“On Accounting” No. 402-FZ and guided by its requirements for the details of primary documents. But this need not be done, since an estimate is not an estimate - it is only a cost plan that must be approved by order of the enterprise. Therefore, it can be presented in any form. It is the primary documents that will serve as confirmation of the expenses themselves according to the estimate -, etc.

However, the estimate itself serves as an indirect confirmation of expenses - their target orientation. To do this, when drawing up an estimate document in its title the event is indicated, with which the transferred expenses are associated. For example, “Estimate for servicing negotiations on the supply of goods.” This linking helps to correctly classify costs and attribute them to accounting accounts and accept them for tax accounting purposes.

In what cases is it compiled?

Estimate always compiled and in any enterprise, regardless of legal form and form of ownership, as well as the type of its activity:

• for any types of events that the enterprise plans to organize for its own non-production needs (for example, a corporate holiday) and for production needs (for example, a business meeting to conclude an agreement);
• for any types of work or services that the enterprise intends to perform in relation to its consumer.

In the second case, the estimate document bears official confirmation:

• volume and types of work that are implemented under the contract;
• finished product or other final result;
• the time it takes to achieve the final result.

When preparing an estimate for an event, its purpose is to list future expenses and indicate the reason for their occurrence. Those. what is the payment for?

For example, for the participation of an interpreter in negotiations, banquet services, delivery of guests to the meeting place, etc. But very often this type of estimate contains the line “Source of payment,” which indicates the source of financing for the event.

Usually, necessity this arises:

• when the event is held by several companies at once and the estimate indicates the amount of expenses that each of them agrees to pay;
• if the event is organized by the city, and its payment is made from various sources - sponsors, which can even be a private person;
• if, on the contrary, the event is held by a company, but the source of funding is the state, regional or municipal budget, etc.

If you have not yet registered an organization, then easiest way do this using online services, which will help you generate all the necessary documents for free: If you already have an organization, and you are thinking about how to simplify and automate accounting and reporting, then the following online services will come to the rescue, which will completely replace an accountant in your company and save a lot money and time. All reporting is generated automatically and signed electronic signature and is sent automatically online. It is ideal for individual entrepreneurs or LLCs on the simplified tax system, UTII, PSN, TS, OSNO.
Everything happens in a few clicks, without queues and stress. Try it and you will be surprised how easy it has become!

Compilation rules

The estimate is prepared by person or persons, which are appointed for this purpose by order of the enterprise. As a rule, those who are responsible for organizing and conducting the event are appointed in this capacity. And, as soon as this order is issued, they begin to draw up the estimate itself.

The composition of expenses included in the estimate may be regulated in individual cases. For example, very often entertainment expenses are indicated by name and recorded in. But basically the list of expenses depends on the nature of the event and is usually changed several times before being finally approved.

As for the sources of income, if they need to be indicated, they usually appear after drawing up the cost estimate, which is approved by all investor participants.

The most difficult thing in drawing up an estimate is cost estimate. That is why, after the main types of expenses are identified, optimal options implementation of these costs.

For example, for banquet services the following are provided:

• renting a hall and organizing lunch there using restaurant services;
• renting a room directly in a restaurant;
• use of the enterprise hall with the involvement of catering services from the restaurant (i.e., traveling to the customer).

In the first two cases, organizing a banquet will require transportation, and this is another expense item. And in the case of catering services, all delivery to the destination is carried out at the expense of the restaurant.

To decide which option is better, everyone calls good restaurants in the city and transport companies and compare the cost of their services, choosing the most profitable proposition. This is how other cost items are determined. Therefore, usually drawing up an estimate takes more than one day or even one week.

Once the estimate is ready, it submitted for approval the director of the company or the person in charge of the company's finances. And after him - to the top management. To finalize the estimate, it is often accompanied by a comparative report for each expense item. This report clearly shows why this particular option and this amount of costs were chosen.

After reviewing the estimate, it is either approved by order or sent for revision with comments.

Upon approval of the estimate the order appoints persons who are entrusted with the functions of performing specific types of work provided for in the estimate. For example, in the text of the order it may look like this: “Assign V.V. Ivanova. responsible for organizing banquet services.” In addition, the order must indicate from which sources the financing of this or that part of the estimate comes.

What costs are included in the event budget?

Conventionally, all estimated costs can be divided into two parts:

1. basic – these are the expenses that are associated with the direct organization and conduct of the event:
   • renting a room or territory for the event itself and for banquet services;
   • transportation costs – for delivering guests to their destination and back, equipment, industrial designs, etc.
   • banquet service itself (coffee breaks, business lunch, breakfasts, treats for spectators, etc.);
   • Internet, electricity and communications - these costs may not be included in the rental;
   • payment for the labor of our own employees and freelance personnel participating in the event or helping to organize and conduct it;
   • design of a room or area for receiving guests;
   • awards, bonuses or other rewards;
   • printing production - business cards, programs, invitations, etc.;
   • loading and unloading operations;
   • consumables - stationery, etc.
2. overheads - these are costs that are associated with the event, but which could have been avoided. For example, souvenirs, flowers, etc.

The composition of all these costs depends on the nature of the event and its scale. In addition, a certain percentage for unforeseen expenses must be added to any estimate so as not to fall behind the plan. Its size is also individual.

Compilation methods

Index method– the calculation uses standard indicators that are adjusted to the current price index. This method can be used provided that there are accurate standard costs. As a rule, they are provided for construction purposes.

Analog method– when prices are taken from estimates for similar events. But this method is approximate, which means there is a risk of not meeting the estimate.

Resource method is based on planning expenses based on the real cost of each type of expense and the subsequent summation of the estimates obtained. This is the method that is used most often: it provides accurate and up-to-date information about the total cost of the event.

When compiling budgets for sporting events it is important to indicate:

• type of competition;
• date and place of its holding;
• accommodation of participants in a hotel;
• rental of sports equipment;
• medical care during the competition.

When planning expenses on festive event (any) in the estimate reflect:

• the cost of gifts and meals - for this the number of guests by invitation must be known;
• cost of the concert - services of invited artists, rental of equipment and venue, etc.
• event security;
• festive decoration.

When preparing an estimate with entertainment expenses it is important to indicate:

• accommodation of business partners if they are from out of town;
• technical support of the meeting room;
• business lunch;
• copying and translation services.

In general, any estimate at a commercial enterprise, as a document, consists of:

U budgetary organizations everything is more complicated - they can spend funds only on those areas that are provided for in Article 70 of the Budget Code of the Russian Federation. Those. for remuneration of budgetary employees, for their business trips, payment for goods and services for government needs, for taxes and fees, and compensation for damage caused by a budgetary institution in the course of its activities. The estimates reflect only these expenses per financial year! In addition, the estimate itself is drawn up according to the rules and in the form approved by the Ministry of Finance of the Russian Federation in its Order No. 112n dated November 20, 2007.

Performance report

This report is required to identify deviations from the planned level of expenses and their reasons, and for transferring to the accounting department all documents confirming expenses for the purpose of their further acceptance for accounting.

What a cost estimate is and how to draw it up correctly is described in the following video:

What document regulates the procedure for spending membership fees in a non-profit organization?

Members of a non-profit organization pay share contributions in cash and property. What full list expenses covered by membership fees - read the article.

Question: A garage and construction cooperative, registered under Russian law, is a non-profit organization and does not have the goal of making a profit. The subject and purpose of creating a cooperative: meeting the needs of citizens for garages through their construction at the expense of members of the cooperative, as well as for the subsequent operation of the garages. Based on clause 3.2 of the charter, members of the cooperative can pay share contributions in cash and property. Based on clause 4.2 of the Charter, the mutual fund of the cooperative is formed from the savings (shares) of the members of the cooperative and is used by the cooperative to carry out activities provided for by the charter. Membership fee are paid monthly and used for operating expenses. Membership fees can be paid in advance. It operates on a simplified taxation system (single income tax). Which of the following expenses can be covered by paid GSK membership fees without transferring a single tax? - wages, contributions from the salary of the chairman and accountant of the cooperative, - payment of rent for land under garage boxes, - payment for bank services, - registration of ownership of garages in Goskomregister - payment for the services of a cadastral engineer - public utilities: electricity, water, sewer? In which document can you find a complete list of expenses covered by membership fees?

Answer: The document that regulates the procedure for spending targeted funds is the estimate of income and expenses of a non-profit organization. It is here that the organization determines the list of expenses incurred from earmarked funds and aimed at carrying out its statutory activities.

Rationale

How to create an estimate of income and expenses for a non-profit organization

To plan income and expenses in a non-profit organization (hereinafter referred to as NPO), a financial plan is drawn up. Accountants also call such a document an estimate of income and expenses, or a budget.

You will learn from this recommendation how to draw up an estimate, whether there are any requirements for its form and content, who approves it, and in what cases the estimate can be changed.

How to draw up and approve an estimate

What are the requirements for preparing an estimate for a non-profit organization (NPO)

The estimate of income and expenses can be drawn up in free form. Each NPO decides for itself what to include in the document, based on its specialization and needs. There are no strict requirements for preparing budget estimates anywhere in the legislation.

The estimate consists of income and expense parts. The revenue side reflects expected revenues for the coming year. And in expenses - planned costs.

The estimate can be very detailed, or it can be enlarged. That is, it can show each expense item, or you can give indicators only for groups. Calculations on the basis of which the estimate was drawn up may be included as annexures, but not necessarily. The estimate can be drawn up for the organization as a whole. Or you can also go to a specific event.*

For what period should an estimate be made for a non-profit organization (NPO)

You can develop an estimate for the year, broken down by quarters and months. Or you don’t have to do a breakdown - just give the planned indicators for each article for the year. The estimate may even be for several years in advance, broken down by year.

Who approves the estimate of a non-profit organization (NPO)

The estimate is approved by the highest management body of the NPO. This can also be done by a permanent collegial elected body of an NPO, if such a right is given to it by the organization’s charter (clause 3 of Article 29 of the Law of January 12, 1996 No. 7-FZ). Who exactly approves the estimate depends on the form of creation of the NPO. See all options in the table below.

Form for creating an NPO	Who approves the estimate
Corporate
Consumer cooperative	General meeting of participants
Public organization
Public association
Association
Union
Property Owners Association
Cossack society
Community of Indigenous Minorities of the Russian Federation
Bar Association
Bar association, law office or legal consultation
Unitary
Fund	Governing body
Autonomous non-profit organization	Supervisory Board
Religious organization	Determined by the charter

When can you change the estimate?

Is it possible to change the approved budget of a non-profit organization (NPO) during the year?

As a rule, NPOs adhere to the amount of expenses approved by the budget. But if you see that current costs do not fit into the planned ones, then it is better to change the estimate.

The estimate can be changed as many times as the management of the non-profit organization deems necessary. The closer the actual indicators are to the figures in the budget items, the better the level of financial planning. This means there is less risk of accusations of misuse of funds by tax authorities.*

The amended estimate is approved by the same NPO management bodies that approved its original version. For example, in public organization it does general meeting its participants. And the decision itself is recorded in the minutes of the general meeting.

Example of an estimate for a non-profit organization (NPO)

Each NPO, based on its specific activities, draws up the form and content of the estimate individually for itself. We offer two universal cost estimate options - option 1 and option 2. The first is suitable for organizations without structural divisions, with a small number of employees and without individual projects. The second is, on the contrary, for organizations with a management apparatus and various projects.

2.2.2. Using account 86 “Targeted financing”

Currently, account 86 “Targeted financing” is used to summarize information on target income and expenses.

On credit, accounts 86 reflect entry and membership fees from founders and participants, voluntary contributions and donations from individuals and organizations, as well as all other targeted funds received to finance the statutory activities of the organization.

The following entries are used:

D-t accounts 51 “Current account” (50 “Cashier”, 52 “Currency account”) - Set of accounts 76 “Settlements with various debtors and creditors”,

Account number 76 - Account number 86.

When receiving property that is not cash, the following is recorded in the accounting records of a non-profit organization:

D-t of account 08 " Capital investments"(10 "Materials", 41 "Goods") - Account set 76 "Settlements with various debtors and creditors",

Dt 76 - Kt 86.

Note!

Since non-profit organizations maintain accrual accounting, they must reflect not only the funds received, but also accrue them on the planned date of receipt (according to the donation agreement, membership policy or other document). For example, if a non-profit partnership, based on the membership regulations, was supposed to receive membership fees on the 1st day of a month, then the accountant had to accrue them in the accounting records, regardless of whether the money was received or not.

That is, on the date of expected receipt of funds it was necessary to make the following entry:

Account number 76 - Account number 86.

And only when you receive money:

Account number 51 - Account number 76.

Sub-accounts are opened to account 86 based on the specifics of the organization’s core activities and the peculiarities of document flow.

Since the activities of a non-profit organization are based on an estimate, the methodology for accounting for target funds is reflected based on its structure: taking into account the items of income and expenses.

For example, the following levels of subaccounts are opened for account 86:

first: by type of financing (income part of the budget, for example, donations, entrance membership fees, regular membership fees);

second: by sources of funding (revenue part of the estimate, donors, members of NPOs, etc. are indicated);

third: by type of targeted projects and programs (expenditure part of the estimate);

fourth: by item of expenditure:
1 - wages and social contributions,
2 - rental of premises for a targeted event,
3 - transportation costs,
4 - purchase of equipment for the target project,
5 - repair of equipment of the target project,
6 - administrative expenses, etc.

Moreover, analytics on types and sources of financing may not necessarily be carried out on account 86. It is enough to show it on account 76 “Settlements with various debtors and creditors.” It is also possible to duplicate some information on both accounts.

Similarly, in the case where analytics by types of programs and expense items is reflected on account 20, it can be omitted or duplicated on account 86.

The selected accounting options must be fixed in the accounting policies of the non-profit organization.*

Example 2.1

The charitable foundation is implementing a targeted project aimed at assisting orphanages, “Help the Children!” To finance expenses, the fund receives donations from the Russian commercial organization OJSC Selmash Plant and the foreign Country Fund (see estimate).

Estimate of revenues and expenses for the target project “Help the Children”

The accountant reflected these transactions as follows (fragment of records):

Account number 51 - Account number 76/ OJSC "Selmash Plant"	- 593,000 rub. - donations were received from OJSC Selmash Plant;
D-account 76/JSC "Selmash Plant" Account 86/Donations/ Project “Help the Children!”	- 593,000 rub. - donations are counted towards targeted funding for the “Help Children!” project;
Account number 51 - Account set 76/Country Fund	- 837,000 rub. - donations received from the Country Foundation;
D-account 76/Country Fund - Account number 86/ Donations/ Project “Help the Children!”	- 837,000 rub. - donations are counted towards targeted funding for the “Help Children!” project;
Account number 60 - Account number 51	- 500,000 rub. - paid for repair work;
D-t of account 20/Expenses according to the statutory children!”/expense item 1 - Account set 60	- 500,000 rub. - expenses for repair work are reflected;
D-account 86/Donations/ Project “Help the Children!” - Account number 20/Charter expenses activities/Project “Help children!”/expense item 1	- 500,000 rub. - expenses for repair work were allocated from targeted financing.

The accountant recorded other project expenses in the accounts. accounting the same way.

Alexander Sorokin answers,

Deputy Head of the Operational Control Department of the Federal Tax Service of Russia

“Cash payment systems should be used only in cases where the seller provides the buyer, including its employees, with a deferment or installment plan for payment for its goods, work, and services. It is these cases, according to the Federal Tax Service, that relate to the provision and repayment of a loan to pay for goods, work, and services. If an organization issues a cash loan, receives a repayment of such a loan, or itself receives and repays a loan, do not use the cash register. When exactly you need to punch a check, look at

The work of an estimator can rightfully be equated to the work of an accountant or lawyer, because In order to correctly draw up an estimate, you must have a sufficient supply of knowledge and experience, using accurate data for calculations.

Any serious organization and responsible developer understands perfectly well that the construction of even a small temporary facility is not possible without preparation of estimate documentation . For this reason, even during the preparatory stages of construction, the question arises of who to entrust with drawing up the estimate.

Of course, you can entrust the preparation of estimates to one of the company’s employees. But, in this case, the consequences can be more than sad. It is not entirely profitable to constantly have a professional estimator at your headquarters, because... the frequency of drawing up estimate documents may not be too high. You can resort to the services of private estimators, but no one guarantees responsibility and compliance with the conditions. Thus, we come to the conclusion that the most successful option is to contact specialized companies. But which budgeting company should you choose and what selection criteria should you follow?

To begin with, we should highlight the main criteria on the basis of which the selection will be made. Among them are:

Professionalism/quality of service

Price

Compilation deadline

Guarantees

Additional services

Professionalism/quality of services+cost. We intentionally combined these two points into one, because... most often they are inextricably linked in the psychology of the customer. Agree that each of us wants to receive a quality product/service for a minimum amount of money. But, as numerous experience shows, this does not happen. Therefore, the ideal option is fair prices. That is, the optimal ratio of quality of services and cost for them. You must understand that a company with many years of experience and an excellent reputation simply cannot afford to provide cheap services, because... It is necessary to pay for the work of professionals, which in turn must be adequately assessed.

Compilation deadlines. For anyone construction organization a delay in drawing up estimates may be tantamount to missing construction deadlines. For this reason it is very important prepare estimates "at the first request of the customer." Unfortunately, this is not always possible, but a decent estimating company will not promise to make a huge number of estimates in one day. However, you can always agree on terms that will be convenient for both the customer and the company. As a result, you receive a high-quality estimate (without haste) in the optimal time frame.

Guarantees. One of the signs that indicates the reliability of an estimate organization and the quality of its services is guarantees. By concluding an agreement, you gain confidence that your estimate will be drawn up correctly and efficiently, because no organization benefits from providing a client with a low-quality service that will subsequently receive complaints.

Additional services clearly demonstrate the company's commitment to the client. Such services include services for adjusting estimates, consulting the customer on drawn up documentation and other useful recommendations.

For 10 years, Tauruss LLC has strictly followed all the selection criteria stated above, and therefore is rightfully considered one of best companies on preparing estimates for the Russian market.

A non-profit organization must have an independent balance sheet or budget.

In the course of implementing targeted programs in a non-profit organization, an estimate of income and expenses is drawn up. This is the main document on the basis of which a non-profit organization operates.

Estimate for a non-profit organization – a documented plan for the receipts and expenditures of material and monetary resources of the organization. The estimate regulates the activities of a non-profit organization. It is the main document defining the financial and economic activities of the organization.

When drawing up estimates, it is necessary to proceed from the fact that the funds received for specific goals, should be spent only for these purposes. Changing expense items is possible only with written consent from the donor. A nonprofit organization's target revenues must be equal to its target expenses. Otherwise, funds spent for other purposes are subject to withdrawal as income. federal budget.

The estimate reflects the expected volume, target direction and temporary distribution of income and expenses. It can be compiled for any period (month, quarter, year (often), etc.).

Unified form There are no estimates of income and expenses (except for budgetary institutions, for them line ministries and departments approve the necessary estimates). This is explained by the fact that non-profit organizations can have an extremely wide range of functions, the financing of which is difficult to formalize. Therefore, the form of the estimate, the composition and structure of indicators, as well as the system for grouping and detailing data for convenience and taking into account the specifics of a particular non-profit organization are developed by the organization itself based on the assigned tasks. An example of the form of estimates of income and expenses is given below (Table 2.1).

Table 2.1

Estimate of income and expenses (example)

I approve

(name of the highest management body of the NPO)

“___” _______________200__g.

Estimate of income and expenses

____________________________________

(name of NPO)

	The name of indicators	I approve for a year, thousand rubles.	Including by quarter
I. Balance at the beginning of the year
II. Income, total
	Founders' contributions
	Entry fees
	Membership fee
	Voluntary donations
	Special-purpose financing
	Income from business activities
III. Expenses, total
	Wage
	Contributions to social funds from wages
	Travel expenses
	Rental expenses
	Communal expenses
	Administrative expenses
	Housekeeping and repair expenses
	Target Spending
	other expenses
	Contingency reserve
IV. Balance at the end of the year

Head of the organization _______________________________ “___” ____________200__

Chief Accountant _______________________________ “___” ____________200__g.

(signature) (signature decryption)

Financial plan(estimate) is approved by the highest management body of the non-profit organization. It is advisable to draw up a separate estimate for each target program. In each of the programs, it is advisable to provide a separate item for administrative expenses. At the end of the reporting period, it is recommended to draw up a report on the execution of the estimate and approve it by the same body as the estimate.

A non-profit organization can coordinate its budgets only with sponsors, donors and grantors, as well as founders (members, participants). Let us emphasize that government bodies, including tax authorities, do not have the right to interfere in the activities of a non-profit organization and make adjustments to the direction of spending the funds of a non-profit organization if such use is of a targeted nature and corresponds to the statutory goals of the organization.

If necessary, a non-profit organization may revise its estimates, observing the necessary formalities. It should be remembered that it is not allowed to use funds from one target program for another without the written consent of the donor. The exception is the case when funds are transferred with the wording “for the statutory purposes of the organization.”

The only restriction regarding the expenditure of funds is the wage fund for administrative and managerial personnel charitable organization should not exceed 20% financial resources spent by the organization during the financial year. At the same time, the limit specified in the Law does not apply to the remuneration of persons participating in the implementation of charitable programs.

Estimates are usually used when filling out a Report on the targeted use of funds received and a Report on the targeted use of property (including funds), work, services received as part of charitable activities, targeted income, targeted financing.

Credit