Federal Statistical Observation N 1-SONKO "Information on the activities of a socially oriented non-profit organization" is provided by all legal entities, which are socially oriented non-profit organizations established in the forms of non-profit organizations provided for by Federal Law No. 7-FZ of January 12, 1996 "On Non-Profit Organizations" (with the exception of state and municipal institutions, state corporations, state companies, public associations, which are political parties), and carrying out activities aimed at solving social problems, the development of civil society in Russian Federation, as well as activities provided for in Article 31.1 federal law dated January 12, 1996 N 7-FZ "On non-profit organizations".

A legal entity fills out this form and submits it to the territorial body of Rosstat at its location.

According to Article 54 of the Civil Code of the Russian Federation, the location of a legal entity is determined by the place of its state registration.

If a legal entity has separate subdivisions, this form is filled out as a whole for the legal entity, taking into account the data of separate subdivisions.

A separate subdivision is understood as any subdivision that is territorially isolated from the organization, at the location of which stationary workplaces are equipped. A separate subdivision of an organization is recognized as such regardless of whether or not its creation is reflected in the constituent or other organizational and administrative documents of the organization, and on the powers vested in the specified subdivision. Wherein workplace is considered stationary if it is created for a period of more than one month (paragraph 2 of article 11 tax code Russian Federation).

Bankrupt organizations on which bankruptcy proceedings have been introduced are not exempt from providing information in the specified form. The debtor organization is considered liquidated and is released from providing information in the specified form only after the issuance of an arbitration court ruling on the completion of the organization of bankruptcy proceedings and entering into a single State Register legal entities of a record of its liquidation (Item 3 of Article 149 of Federal Law No. 127-FZ of October 26, 2002 "On Insolvency (Bankruptcy)").

The head of the legal entity appoints officials authorized to provide statistical information on behalf of a legal entity.

Incomes (proceeds) from the sale of goods, works, services, property rights and non-operating income are determined in accordance with Articles 249 and 250 of the Tax Code of the Russian Federation.

6. In section 4, line 91 indicates the number of people to whom the organization directly provided services related to social sphere.

For the purposes of statistical observation, under social services refers to all services related to the social sphere (on a paid (if the income received was used for the statutory activities of the organization) or free of charge), of which services in the field of:

Health;

education;

Culture and cinematography;

Sports;

social policy (including social service population).

Line 97 indicates the number of people to whom the organization provided legal assistance free of charge or on a preferential basis.

Line 98 indicates the number of people to whom the organization provided in-kind charitable assistance during the reporting year by gratuitously transferring ownership of food, clothing, medicines, medical devices, rehabilitation equipment and (or) other things (with the exception of the direct provision of services and legal help).

Charitable assistance in kind does not include gifts (including gifts from trade union committees to trade union members in connection with public holidays, birthdays and other circumstances).

In the case of providing charitable assistance in kind to one person repeatedly during the reporting year, such assistance is accounted for as assistance to one person, if the recipients of charitable assistance are identified during its provision. If such identification is not carried out, the number of recipients of assistance is taken into account by the number of cases of its provision.

Line 99 indicates the number of people to whom the organization provided charitable assistance in cash during the reporting year by gratuitous transfer of ownership Money, as well as payment for beneficiaries (individuals receiving charitable assistance) in full or in part of the cost of works or services provided to beneficiaries by third parties (for example, medical services, services of sanatorium-resort, health-improving organizations and recreation organizations, organizations of recreation and rehabilitation of children).

Charitable assistance in cash does not include payments made by trade union committees (including material assistance) to trade union members at the expense of membership dues, as well as payments made by youth and children's organizations to their members at the expense of membership fees to cover the costs associated with holding mass cultural, physical culture and sports events.

In the case of providing charitable assistance in cash to one person repeatedly during the reporting and previous year, such assistance is accounted for as assistance to one person.

At the same time, grants commercial organizations and individuals is not reflected in the information in the form N 1-SONKO.

Form No. 1 SONKO

Order of Rosstat No. 468 dated August 31, 2016 "On approval of statistical tools for organizing federal statistical monitoring of finances" for the first time put into circulation statistical reporting for non-profit organizations form No. 1-SONKO "Information on the activities of a socially oriented non-profit organization".

Rosstat Order No. 607 dated September 19, 2017 invalidated Order No. 468 dated August 31, 2016. New form№1-SONKO was introduced by Rosstat Order No. 623 dated September 22, 2017 "On approval of statistical tools for organizing federal statistical monitoring of the activities of socially oriented non-profit organizations." It has been put into effect since the 2017 report. SONKO reporting form for 2018, was approved by the following Order No. 540 dated September 4, 2018 and must be submitted before April 1, 2019. At the same time, Order No. 540, unlike previous orders, introduced the obligation for socially oriented organizations to also submit a one-time Form No. 1 - Non-profit organizations also with a deadline no later than April 01, 2019. Form No. 1-SONKO for 2018 (you can download it for free on our website below in the text), as already noted, is valid from the reporting for 2018, and earlier there was another statistical form with a similar name. Error when choosing the correct edition Forms No. 1-SONKO may backfire in the form of a fine imposed on a non-profit organization ( SONCO) and its officials. Also, by Order of Rosstat No. 540 of 09/04/2018, it was established that:

Form 1-SONKO provide all legal entities that are socially oriented non-profit organizations established in the forms provided for by the Federal Law "On Non-Profit Organizations" (with the exception of state and municipal institutions, state corporations, state companies, public associations that are political parties, non-profit organizations whose founders are state bodies authorities and local government), and carrying out activities aimed at solving social problems, the development of civil society in Russia, as well as the types of activities provided for by Article 31.1 of the Federal Law of January 12, 1996 No. 7-FZ "On Non-Commercial Organizations"

Form No. 1-SONKO is submitted to the territorial body of Rosstat at the location of the organization, while the location is determined by the place of state registration of a socially oriented non-profit organization.

Form No. 1 for 2018 is filled in for the legal entity as a whole, even if it has separate divisions taking into account the data of separate subdivisions, while a separate subdivision is considered to be any territorial separate subdivision equipped with stationary workstations;

Form No. 1-SONKO should be completed and submitted, even if the organization is not currently operating, but in reporting year performed operations;

Bankrupt organizations on which bankruptcy proceedings have been introduced are also required to file Form No. 1-SONKO for 2018 if an entry on the termination of their activities has not yet been made in the Unified State Register of Legal Entities;

statistical form№1-SONKO in new edition is annual and comes into effect from the report for 2018.

The form is set out in the order of Rosstat, which also contains Instructions for filling out form No. 1-SONKO and monitoring the correctness of filling out its indicators.

Statistical Form No. 1-SONKO is submitted before April 01 of the year following the reporting year, i.e. For 2018, the completed form must be submitted by April 01, 2019.

Form of federal statistical observation No. 1-SONKO "Information on the activities of a socially oriented non-profit organization"
(hereinafter - form No. 1-SONKO), approved by order of Rosstat dated September 22, 2017 No. 623.

Form No. 1-SONKO is provided by all legal entities that are SONCOs, established in the forms of non-profit organizations provided for by Federal Law No. 7-FZ of January 12, 1996 "On Non-Profit Organizations"
(with the exception of state and municipal institutions, state corporations, state companies, public associations that are political parties, non-profit organizations whose founders are state authorities and local self-government),
and carrying out activities aimed at solving social problems, developing civil society in the Russian Federation, as well as the types of activities provided for by Article 31.1 of the Federal Law of 01/12/1996 No. 7-FZ "On Non-Commercial Organizations".

The report in the form No. 1-SONKO is submitted before April 1 of the year following the reporting year, i.e. For 2018, the completed form must be submitted by April 1, 2019.

In accordance with paragraph 7 of article 8 No. 282-FZ of November 29, 2007 “On official statistical accounting and the system of state statistics in the Russian Federation” and paragraph 7 of the decree of the Government of the Russian Federation
dated August 18, 2008 No. 620 “On the conditions for the mandatory provision of primary statistical data and administrative data to subjects of official statistical accounting”, primary statistical data documented in the forms of federal statistical observation are provided by respondents on paper or in the form electronic document signed by enhanced qualified electronic signature in accordance with the legislation of the Russian Federation.

Documents on paper are provided to the regional departments of Rostovstat. Information about regional departments is available on the website of Rostovstat http://rostov.gks.ru in the section "About Rostovstat" - subsection "District departments".

The procedure for providing primary statistical data in the form of an electronic document that defines standards for software, technical means, including media, communication channels, means of protection, as well as formats for providing data in electronic form, are established by the subjects of official statistical accounting based on the possibility of using compatible software and hardware tools that provide the necessary level of security for the purposes of ensuring information exchange.

In order to unify the software used to prepare and send to in electronic format statistical reporting, statistical authorities use the same technological solutions as for electronic reporting in tax authorities, Pension Fund. First of all, this is the possibility of providing statistical and annual financial statements in electronic form through that operator electronic document management(specialized communications operator) (hereinafter referred to as the operator), which provides organizations with its services for the transfer of reporting to the tax authorities, the pension fund. Currently, as a rule, operators provide tariff plans, which immediately include all the necessary areas for reporting, including to the statistical authorities. Statistical reporting software may be part of the operator software or may be used in conjunction with software operator as a separate program provided by the statistical authorities free of charge.