Who submits a report on the intended use of funds received?

Report on the intended use of funds received or Form 6: which is correct?

As part of the current forms of annual financial statements recommended for use (approved by order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n), there is a document called a report on the intended use of funds.
It is often also called Form 6, despite the fact that the serial numbering of the forms for reports given in Order No. 66n is not used, and only five report forms are given in this document. Where did the name come from, referring to the form number, and is its use legal? The origin of the name, Form 6 of the report on the intended use of funds, is due to Order No. 67n of the Ministry of Finance of Russia dated July 22, 2003 - a document that is no longer in force, which, before Order No. 66n came into force (and it became mandatory for use in reporting for 2011), approved recommendations for use accounting forms. Order No. 67n contained 6 report forms, and in each of them, under the official text name, there was an indication of the serial number of the form. The numbers were distributed as follows:

• No. 1 - balance sheet;
• No. 2 - profit and loss statement;
• No. 3 - statement of changes in capital;
• No. 4 - cash flow statement;
• No. 5 - appendix to the balance sheet;
• No. 6 - report on the intended use of the funds received.

The forms approved by Order No. 66n do not have an indication of the form number, and only five forms themselves are given in this document: the form corresponding to the appendices to the balance sheet is excluded from them. However, for accountants who compiled reports for the years preceding 2011, the use of numbering of the compiled forms, which simplifies the indication of their name, remained common. However, such a reference can only be used informally, since the current document approving the accounting forms does not contain report numbers.

IMPORTANT! When preparing reports for 2021, keep in mind that accounting forms, incl. Forms 6 have changed. Key differences: reporting can only be prepared in thousands of rubles; millions can no longer be used as a unit of measurement. OKVED has been replaced by OKVED 2. For other changes, see here.

Reporting on the intended use of funds: who submits it?

So who is required to submit a report on the intended use of funds?

In Order No. 67n, the answer to this question was unambiguous: Form 6 was recommended to be drawn up by non-profit organizations (clause 4 of the instructions on the scope of accounting forms). A similar recommendation (albeit with a slightly different wording, referring to public organizations that do not conduct entrepreneurial activities) was also in the original version of Order No. 66n (subparagraph “c”, paragraph 1). But at present (Order of the Ministry of Finance of Russia dated December 4, 2012 No. 154n) there is no indication in the text of Order No. 66n as to who is affected by the preparation of a report on earmarked funds. Thus, this form must be drawn up by all recipients of targeted funding, i.e. not only non-profit structures, but also commercial organizations receiving targeted funds.

Organizations that do not receive targeted funds do not prepare a report on them, since they do not have the data to fill it out.

If you use the simplified tax system, find out from ConsultantPlus which forms of accounting in addition to Form 6 you need to submit to the Federal Tax Service. If you do not have access to the K+ system, get trial online access to the system for free.

We report to the Ministry of Justice

In addition to the report on intended use, non-profit organizations submit reports to the Ministry of Justice in 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 personnel of its governing bodies, information on the personal composition of the governing bodies of a non-profit organization, a report on the amount of money received by a public association from international and foreign organizations, foreign citizens and stateless persons funds and other property, the purposes of their expenditure or use and their actual expenditure or use.

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

A.S. Yukhnevich-Leliva, tax consultant

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Report on the targeted use of funds for 2021. Filling examples.

The report on the intended use of funds (hereinafter referred to as the Report) is included in the financial statements only by public organizations (associations) that do not carry out entrepreneurial activities and do not have turnover in the sale of goods (works, services), with the exception of disposed property.

The Report reflects the amounts received in the reporting and previous years as entrance, membership, voluntary contributions, and amounts of other income.

In addition, the amount of money spent in the reporting and previous years is deciphered.

Options for a report form on the intended use of funds

The report form recommended for use on the use of targeted funds does not exist in a single version. Order No. 66n approved two of its forms:

• complete, given in Appendix No. 2.1;
• simplified, contained in Appendix No. 5.

Simplification implies a reduction in the number of lines in the report by combining data on a number of indicators (subparagraph “a”, paragraph 6 of Order No. 66n) and the absence in the form of a column intended to indicate the number of explanations.

The simplified form can be used by persons who have the right to simplify accounting and the formation of simplified accounting records. These persons include (Clause 4, Article 6 of the Law “On Accounting” dated December 6, 2011 No. 402-FZ):

• small businesses that meet the criteria specified in the law “On the development of small and medium-sized businesses...” dated July 24, 2007 No. 209-FZ;
• non-profit organizations subject to the Law “On Non-Profit Organizations” dated January 12, 1996 No. 7-FZ;
• participants of the Skolkovo project who received this status in accordance with the law “On the Skolkovo Innovation Center” dated September 28, 2010 No. 244-FZ.

The simplified form 6 can be downloaded from ConsultantPlus. To do this, just get a trial demo access to the K+ system. It's free.

Simplification of reporting is not available (Clause 5, Article 6 of the Law “On Accounting” dated December 6, 2011 No. 402-FZ):

• for legal entities required to audit their accounting records;
• housing and housing-construction cooperatives;
• credit consumer cooperatives and microfinance organizations;
• public sector organizations;
• political parties;
• associations of lawyers and notaries, legal consultations;
• non-profit structures acting as a foreign agent.

Procedure for filling out the intended use report

The procedure for filling out a report on the intended use of funds is not separately described anywhere. The logic for entering data into it follows from the content of the report itself and the notes available under the main table.

The main table is preceded by data about the reporting entity (its name and codes characterizing basic information about it: OKPO, INN, OKVED, OKOPF, OKFS), as well as information about the year for which the report is being prepared, the date of creation and the applied unit of measurement of the entered indicators.

The purpose of filling out the main table is to reflect, taking into account the analytics of receipts and disposals, the process of changing the balance of target financing funds accounted for in the organization (when applying the chart of accounts of accounting, approved by order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n, they are shown on account 86). In this case, a comparison of data from the current and previous years is provided.

The top and bottom rows of the table indicate information about fund balances, respectively, at the beginning and end of the year. Intermediate lines are divided into two groups: with information about receipts and about the expenditure of funds received. For each of the groups, the forms given in Order No. 66n offer a specific breakdown of analytical lines, focused on the most frequently occurring reasons for receipts and expenditures. In full form, for these reasons, the following are highlighted:

• in receipts - lines: for entrance, membership and target fees;
• voluntarily contributed funds;
• income resulting from the activities of the reporting entity;
• other funds received;

In a simplified form, revenues combine data on contributions and voluntarily contributed funds, and in expenditures there is no detailing of the four main groups of lines. In addition, the simplified form is distinguished by the absence of total figures related to income and expenses.

At the same time, if necessary, the report writer can supplement the form proposed by Order No. 66n with the required number of lines (clause 3 of Order No. 66n).

Explanations and an example from ConsultantPlus will help you fill out the new Form 6. If you do not yet have access to this legal system, sign up for a free trial.

Why is this report necessary?

It fully reflects the receipt of various types of contributions - membership, voluntary and others. A report is drawn up in the form established by the legislator, all sections of which are required to be completed.

This paper, together with the balance sheet, is necessary:

• For reporting to tax authorities;
• For submission to territorial authorities for the purpose of generating statistical data;
• To disclose information to members of the organization who made financial investments.

Important: the form must be submitted together with other documents at the appropriate time. How to correctly fill out an advance report - step-by-step instructions are contained in this article.

The preparation of this document is regulated by the relevant regulations:

• Federal Law of the Russian Federation No. 402 of 2011;
• Appendix to Order of the Ministry of Finance of the Russian Federation No. 4 of 2010.

You can find out how accounting, auditing and taxation are carried out in non-profit organizations in this video:

By whom and when is the document drawn up?

Documentation should be submitted at the end of each reporting period, that is, annually, no later than 3 months from its end.

What is a financial results statement and what time frame does it need to be submitted? Find out in the article at the link.

Targeted use of funds - what is it?

This is the use of funds for a specific purpose, received from a person with any status, including from the budget or from an international organization.

The subject of financing may be:

• Funds transferred to any option or contributed in cash;
• Property;
• Subsidies;
• Grants;
• Contributions.

In the case of a non-profit organization, funding from outside is necessary to be able to carry out its activities, since it cannot receive income in any other way. Here you will find out the procedure for state financing of business in the Russian Federation.

At the same time, the expenditure of funds must be constantly monitored. In case of misuse of funds, tax is collected in accordance with the requirements of the law.

An example of filling out a report on intended use

Let's look at an example of filling out a report on the intended use of funds using specific figures.

Example

For the Nadezhda charitable foundation, which is engaged in helping people who find themselves in difficult life situations, the main source of funds that allows them to carry out the activities provided for in the charter are voluntary donations from legal entities and individuals. The balance of unused funds at the beginning of the year amounted to 30,000 rubles. In 2021, the fund received 7,000,000 rubles as voluntary donations.

In addition, the foundation organizes educational events that generate income from the sale of entrance tickets to them. The net profit from this activity for 2021 amounted to RUB 1,000,000.

The expenses incurred by the fund in 2021 were as follows:

• for charitable payments to people who find themselves in difficult life situations - 6,400,000 rubles;
• for wages, taking into account insurance premiums accrued on the amount of the employee’s income - 1,400,000 rubles;
• for business trips to check the reality of difficult life circumstances for people who need help - 70,000 rubles;
• for cosmetic repairs of premises occupied by the foundation on a lease basis - 100,000 rubles.

The situation was similar in 2021. That is, there were two types of income: voluntarily donated amounts (5,500,000 rubles) and profit from business (900,000 rubles). Funds were used for charitable payments to people in need (5,200,000 rubles), wages and insurance premiums (1,100,000 rubles) and business trips (80,000 rubles). Unused funds at the beginning of the year amounted to 10,000 rubles.

In the main table of the report, fund balances at the beginning of the year will be shown in line with code 6100, and balances at the end of the year - in line 6400. Moreover, the data in line 6100 for 2021 (at its beginning) and line 6400 for 2021 (at its end ) must be the same.

Receipts will be reflected in lines 6230 (voluntary donations) and 6240 (profit from business). Their total amount will appear in line 6200.

In relation to expenses for targeted activities, lines 6310 will be used (it will show their total value) and 6311 (it is intended for expenses in the form of charitable assistance).

As for the costs of maintaining the fund itself, lines 6320 will be used (their total amount will be reflected here), 6321 (expenses related to wages), 6323 (travel expenses) and 6325 (property repair expenses).

The total amount of expenses incurred, equal to the sum of lines 6310 and 6320, will fall into line 6300.

The balance of funds at the end of each year is calculated from the amount of their balance at the beginning of the year by adding the total amount of receipts and subtracting the total amount of expenses from this term, i.e. according to the formula (if compiled using report line codes): 6100 + 6200 - 6300 = 6400.

Please see the completed report on our website.

How to fill out Sheet 07 (income tax)

Targeted funds with a specified period of use are reflected separately for each agreement (counterparty). If deadlines are not established, funds received can be grouped by each type.

If the report of the previous tax period contains data on unspent target funds for which the period of use is missing or has not expired, they must be transferred to the current report. When wrapping, you must indicate the following on separate lines:

• In column “2” - the date of receipt of funds (receipt of property, work, services) with the period of use;
• in column “3” - the amount of funds (cost of property, work, services) with an unexpired period of use, or unused revenues that do not have such a period (taken from column “6” of the report of the previous period).

The following lines contain data on revenues received in the reporting year (a sample of filling out Sheet 07 is given at the end of the article):

• For each item of funds received, a specific code for the type of income is selected from Appendix No. 3 to the Procedure for filling out the declaration (Sheet 07, column “1”), which is reflected in the corresponding line of the report.
• Columns “2” (date of receipt) and “5” (until what date should be used) are filled in only for receipts with a set deadline. Data in these columns is entered by charitable organizations, non-profit organizations and commercial companies that received targeted funds in accordance with clause 1 of Art. 251 Tax Code of the Russian Federation.
• In column “3” the amount of money received or the cost of the property (work, services) received is entered.
• Funds used (for their intended purpose!) in the reporting year are indicated in column “4”.
• If at the end of the reporting year there are funds left that have not expired, they are reflected in column “6” (calculated as the difference between columns “3” and “4”).
• In column “7” you need to reflect funds that were used for other purposes or that were not used within the allotted time. The amounts indicated in this column are included in non-operating income at the time of their misuse (violation of the terms of receipt).
• In the “Report Total” line, the result is calculated for all lines of columns 3, 4, 6 and 7.

Example of Sheet 07 income tax (declaration)

The non-profit organization received two grants in 2021:

• the first (550 thousand rubles) was received on March 1, 2018, the period of use was August 30, 2018;
• the second (600 thousand rubles) was received on 10/08/2018, the period of use was 04/08/2019, at the end of the year 450 thousand rubles were used.

The funds were used for their intended purpose, the deadlines were not violated.

We will reflect the income in the Profit Declaration (Sheet 07). Filling out should begin with column “1”, for which we select code “010” (grants). We will indicate each grant on a separate line (“01” and “02”).

Since the period of use has been established, we fill in columns “2” and “5”, and for an unused grant, also column “6”. The amount in column “6” will be 150 thousand rubles. (600000 – 450000).

For the total amounts of Sheet 07 (profit), the filling will be as follows:

• 1,150,000 rub. – funds received (sum of lines in column “3”);
• 1000000 rub. – used for its intended purpose (sum of lines in column “4”);
• 150,000 rub. – unused amount for which the deadline has not expired (the sum of the lines in column “6”).

Results

A report reflecting information on the dynamics of targeted financing funds is generated if the reporting entity has such funds. When creating it, the form recommended by the Ministry of Finance of Russia is usually used, which has two forms (full and simplified) and, if necessary, can be supplemented with the necessary lines. Simplification of the report is achieved by combining indicators and is not available to all users of this form. There are no special instructions for filling out the current form, so you need to enter data into it based on the logic of the report form itself.

Sources:

• Federal Law of December 6, 2011 No. 402-FZ
• Order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n

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