What should the school board of trustees do? What is a board of trustees? Board of Trustees as one of the forms of public administration of an educational institution

09.12.2019

Elvira Chaynikova
Board of Trustees in a preschool educational organization

Board of Trustees in a preschool educational organization

Chainikova Elvira Maratovna - Deputy. head according to VMR

Proskurnina Natalya Mikhailovna - head

Admaeva Svetlana Vitalievna - Deputy. head according to VMR

Nowadays, in the conditions of the formation of a market economy, the question arises of the need to involve in solving problems education various social institutions, main way, businesses and families. Managers and board of trustees. This system helps to solve many financial and economic problems educational budget institution.

Just a few decades ago, in our system of domestic education this concept did not exist. What it is, the public learned only with the advent of new trends in the country. According to article 35 of the law of the Russian Federation "About education» , this is organ self-government institutions education, which controls the receipts and expenditures of charitable donations to the institution. This applies to receipts from legal entities and individuals interested in helping a school or kindergarten. Advice establishes the procedure for the use of funds and disposes of contributions to charity.

What Board of Trustees? Board of Trustees- one of the forms of public participation in management education, is a non-governmental, non-governmental, public, non-profit organization uniting on a voluntary basis all those who are interested in the development education and concrete educational institution . Board of Trustees is able to take into account the interests of pupils and their parents, it is an addition to the already existing self-government bodies of a preschool educational institution: general meeting of a preschool educational institution, pedagogical advice, etc..

The purpose of the activity Board of Trustees are:

all-round, comprehensive, all kinds of support for the educational institution, including financial and material;

assistance, stimulation, information and propaganda of its activities;

legal support, protection and support of the rights and interests of the educational institution, its students and employees.

Functions Board of Trustees wide enough and varied. And they are by no means limited to the management of finances. Main functions are considered:

help in organization of the educational process, the activities of students and teachers of the institution, improving their working conditions;

assistance in holding sports and cultural events, improvement of premises and territory;

attraction of funds (other than budget) to develop the institution and improve efficiency educational process;

monitoring the safety of students and staff.

Who can be a member advice? Part board of trustees all members are eligible to enter educational process, these include parents (legal representatives) students and others individuals(representatives of local authorities and organizations of any form of ownership, interested in effective development educational institutions and having public authority in its team). Its personal composition is approved once a year at a meeting advice simple vote. Heads council chairman who is elected at the same annual meeting. Chairman board of trustees signs everything Required documents and bears full responsibility for the decisions made on their use. At the end of the reporting period advice is obliged to provide parents and employees of the educational institution with a report on the receipt and expenditure of funds.

To date, a fairly extensive regulatory and legal framework for the activities of boards of trustees of educational institutions.

1. Civil Code of the Russian Federation, art. 52, part 1, ch. 4, paragraph 5.

2. Law of the Russian Federation "About education» :

Art. 2. “Principles of state policy in the field education":" State policy in the field education based on principles: democratic state-public nature of governance education. autonomy educational institutions»;

Art. 13. "Charter educational institution» , P. 4 : « Local acts educational institutions cannot contradict its Charter”;

Art. 35. "Management of state and municipal educational institutions", P. 2 : "Management of state and municipal educational institutions is built on the principles of unity of command and self-government. Forms of self-government educational institutions are... Board of Trustees…etc. forms. Election order self-government bodies of educational institutions and their competence are determined by the Charter educational institution»;

Art. 41. "Financing educational institutions» , P. 8 : « Educational institutions have the right to attract, in accordance with the procedure established by the Law of the Russian Federation, additional financial resources through voluntary donations, earmarked contributions from individuals and legal entities.

3. Decree of the President of the Russian Federation of August 31, 1999 No. 1134 “On additional measures support ":" In order to further develop state-public forms of management in the field of education and additional attraction of extra-budgetary financial resources to support activities educational institutions RESOLVE: “Consider it necessary to create in state and municipal educational institutions of the Board of Trustees, meaning the establishment of public control over the use of earmarked contributions and voluntary donations of legal entities and individuals for the needs educational institutions ».

4. Order Ministry of Education of the Russian Federation from 10.09.99, No. 275 “On additional measures to support educational institutions in the Russian Federation":" In pursuance of the Decree of the President of the Russian Federation of August 31, 1999 No. 1134 "On additional measures to support educational institutions in the Russian Federation».

5. Decree of the Government of the Russian Federation of December 10, 1999 No. 1379 “On Approval of the Model Regulations on Board of Trustees of a general educational institution».

Mention of board of trustees as a form of self-government preschool educational institutions are also in the Model Regulations on preschool educational institution approved by the Ministry education and Science of the Russian Federation October 27, 2011 No. 2562. At the same time, the Model Regulation provides that the procedure for elections bodies self-government and their competence are determined by the charter of the preschool educational institution.

Due to the fact that board of trustees is engaged in charitable activities, it is necessary to take into account the provisions of the Federal Law of 11.08.95 No. 135-FZ "On charitable activities and charitable organizations».

In case of creation Board of Trustees preschool educational institution in the form of a public organizations its activities are also regulated by the Law of the Russian Federation "On public associations" dated 19.05.95 No. 82-FZ with amendments and additions.

The collection of the above documents forms legal basis for activities boards of trustees. In addition, it is necessary to take into account the norms of tax legislation and know the rules for maintaining accounting in non-commercial organizations that are not budgetary.

Why is it still needed Kindergarten Board of Trustees? it self-government body controlling the intended use of charitable contributions. It is this collective control that is most effective for the optimal distribution of funds according to the needs of the institution. Thanks to the Board of Trustees is increasing the level of the educational institution as a whole, and, consequently, the quality of the stay in it of each individual child. Board of Trustees in kindergartens not only increase the level of safety and comfort, but also improve the effectiveness of the educational process. Use of charitable funds advice expands the material possibilities of the institution according to the wishes of the parents.

Board of Trustees has the right to receive from the head of the institution or his deputies the information necessary for their work, to make their proposals for improving the conditions of education and upbringing, strengthening the health of students and catering, conduct public control over the purposeful expenditure of funds received from individuals (as well as legal) persons for the needs of the institution.

So way while studying materials about the structure Board of Trustees, about the goals and objectives that their founders set for themselves, we can conclude that in modern civil society, the creation of such non-profit organizations whose activities are aimed at developing educational institutions is simply necessary. Trustees can become a very influential force in education, Board of Trustees not intended to replace the leader educational organization- it should constructively complement their functions in terms of strategic management preschool.

Positionabout the board of trustees
high school№2 Soligorsk

General provisions:

The Board of Trustees of the school is a self-governing body, designed to assist in ensuring its activities and development.
The order of creation and the competence of the board of trustees are determined by the Charter of the school.
The decision to establish a Board of Trustees is made by the Pedagogical Council of the school.
The Board of Trustees organizes its work on the basis of the Charter of the school and the Regulations on the Board of Trustees of the school.
The Board of Trustees develops, adopts and organizes the implementation of plans for its activities in the interests of the school, as well as in the interests of organizations whose representatives are members of the Board of Trustees.
The Board of Trustees interacts with other self-governing bodies of the school on the functioning and development of the school. The representative of the board of trustees may participate in the work of other self-government bodies of the school with a decisive vote in accordance with his authority when considering issues within the competence of the board of trustees.
Decisions of the Board of Trustees outside its exclusive competence are advisory and advisory in nature.
The members of the Board of Trustees perform their functions exclusively on a gratuitous basis.

Goals and scope of activities of the board of trustees

The main purpose of the activities of the board of trustees is to assist the school in the implementation of its statutory functions, to unite the efforts of state and public organizations, labor collectives, individual citizens aimed at strengthening the educational and material base, protecting health, developing abilities and talents brought up and trained at school, creating favorable conditions for the education, study, work and recreation of children, students, teaching staff and other workers.
Board of Trustees:

It helps to ensure the combination of state and public principles in the management of an educational institution.

Develops and implements plans for its activities in the interests of the school and in accordance with the direction of work.

Facilitates the attraction of extrabudgetary funds to ensure the activities and development of the school.
Contributes to the strengthening and improvement of the material and technical base of the school, the improvement of its premises and territory.

Promotes the organization and improvement of working conditions for teachers and other school employees, protection and implementation of the legal rights of members of the school team and the board of trustees.

Determines the directions, forms, amounts and procedure for using the funds of the board of trustees, including for the development of the educational and material base, for helping children from low-income families, orphans, for supporting and stimulating gifted children, and also to monitor their intended use

Facilitates the organization and holding of social and cultural events: educational conferences, concerts, evenings of rest, exhibitions, sales exhibitions, mass sports and other events

The Board of Trustees operates on the basis of the following principles:

equality of members of the Board of Trustees;

collegial leadership;

publicity of decisions.

Membership in the Board of Trustees

Members of the Board of Trustees may be citizens of the Republic of Belarus, foreign citizens who have reached the age of 18, fulfilling the requirements of this Regulation
The board of trustees may include representatives government agencies, organs local government, organizations of various forms of ownership, business and scientific circles, mass media, public associations and associations, including foreign ones, teaching staff students, their parents, other persons interested in improving the activities and development of the school.
Members of the Board of Trustees may be legal entities that act through their representatives.
Representatives of a legal entity take part in the work of the Board of Trustees on the basis of their official powers or powers of attorney.
The decision on admission to the members of the Board of Trustees is made by the majority of votes of its members and approved by the decision of the Pedagogical Council of the school.
A member of the Board of Trustees has the right:

Nominate, elect and be elected to the governing bodies of the Board of Trustees

Discuss, make proposals, defend their point of view at meetings, meetings of the Board of Trustees, in the press, in all areas of activity of the Board of Trustees.

Receive information at the disposal of the Board of Trustees, exercise control in the prescribed manner.

A member of the Board of Trustees must:

Recognize and comply with the requirements of this provision.

Participate to the extent possible in the activities of the Board of Trustees provided for by these Regulations.

Follow the decisions of the board of trustees, orders and orders of the school.

Respect the rights of school staff and students

Voluntary contributions and donations are not returned in case of withdrawal or exclusion from the members of the Board of Trustees.

Organizational structure, governing bodies, financial resources of the Board of Trustees

The supreme governing body of the board of trustees is the general meeting.
General meetings are held as needed, but at least once every six months. At the initiative of the Board of Trustees or at the request of one third of its members, an extraordinary general meeting may be convened.
The General Meeting is competent to make decisions if more than half of the members of the Board of Trustees participate in it. Decisions are taken by a simple majority of the members of the Board of Trustees present. decisions on issues within the exclusive competence of the general meeting are taken by a majority - at least two-thirds - of the votes of the members of the board of trustees present.
Decisions of the general meeting of the Board of Trustees are brought to the attention of all interested parties.
The exclusive competence of the general meeting of the board of trustees includes:

Election of members of the board of the board of trustees and adoption of a decision on the early termination of the powers of members of the board of the board of trustees.

Election of the Chairman of the Board of Trustees and making a decision on the early termination of his powers.
Determining the priorities of the activities of the Board of Trustees and making a decision to improve it, changing the structure and abolishing the Board of Trustees.

Determining the principles for the formation and use of financial resources and other property at the disposal of the Board of Trustees.

The competence of the general meeting also includes:

Consideration and approval of the annual report of the board
Board of Trustees on the activities and use of property, including funds.

Preparation of proposals for improving the activities of the school

For management current activities The board of trustees elects the board. It is accountable to the general assembly. The term of office of members of the board, its quantitative composition, the norm of representation of each member of the board of trustees (representatives of legal entities, individuals, teachers and other employees) are determined by the general meeting of the board of trustees. Meetings of the Management Board are held as necessary and are considered competent if at least half of the members of the Management Board are present. Each board member has the right to one vote. If the number of votes is equal, the vote of the chairman of the board is decisive.
The competence of the Board of Trustees includes:

Development, adoption and organization of the implementation of promising and current plans activities of the Board of Trustees in accordance with these Regulations.

Organization of the implementation of decisions of the general meeting of the Board of Trustees, monitoring the implementation of proposals and criticisms of members of the Board of Trustees.

Formation of the agenda and preparation of the necessary materials for consideration and adoption of decisions on them at the next general meeting of the board of trustees, an annual report on the results of the activities of the board of trustees

Keeping records of the receipt and expenditure of funds of the Board of Trustees and preparing reports on their use in accordance with the decision of the general meeting.

The Board of Trustees is headed by the Chairman of the Board of the Board of Trustees, who is elected for a term of 3 years.
Chairman of the Board in accordance with his competence:

Organizes the work and manages the activities of the board, presides at meetings of the board and general meetings of the board of trustees.

Ensures the implementation of decisions of the general meeting, meetings of the board of the board of trustees.

Board Secretary:

Organizes meetings of the board and general meetings of the board of trustees

Organizes the maintenance and storage of minutes of meetings of the board and general meetings of the board of trustees.

The financial resources of the Board of Trustees are formed from voluntary contributions from individuals and legal entities, and other receipts not prohibited by law.
They are credited to the school accounts and used for intended purpose in accordance with the decision of the board of trustees

Termination of the activities of the Board of Trustees

The activities of the Board of Trustees may be terminated:

At the initiative of the school's pedagogical council

What is a board of trustees? And why is it needed in Moscow?

According to the current Russian legislation, only non-profit organizations created in the form of a foundation should create a Board of Trustees (Civil Code of the Russian Federation - paragraph 4 of article 118 and the Law "On Non-Profit Organizations" - paragraph 3 of article 7). Other NGOs are free to choose whether or not to have their own Board of Trustees.
The legislative, regulatory and legal framework for the Boards of Trustees "to put it mildly" is not enough.
In addition to the above articles, there is also the Law “On Education” - Article 35 and Decree of the Government of the Russian Federation of December 10, 1999 No. 1379 “On additional measures to support educational institutions in Russian Federation”, where the Board of Trustees is considered as a form of self-government of an educational organization. The main task of the Board of Trustees is to take measures to attract financial and other resources necessary to ensure the activities and development of an educational institution, determine priority areas for their spending, control over rational and targeted use.
However, according to Vladimir Batsyn, Deputy Head of the Department of Regional Educational Policy of the Ministry of Education of the Russian Federation, no presidential decrees and government decrees will force the community to invest in schools. “These documents are only sufficient to awaken enthusiasm. And the participation of the community in the affairs of education materializes precisely in the form of a board of trustees as one of the most appropriate. The Board of Trustees is a personal initiative, and if it is taken under state control, then automatically becomes government order. And boards of trustees cannot be like that, since this is a sincere, internal movement of a private person. Boards of trustees are one of the most effective democratic ways of influencing educational policy on the part of society, it is a connection between society and the state, broadcasting a social order in the education system, different from the state one.

In this case, such a definition can become universal and the phrase " educational policy” can be replaced by “cultural policy”, “social policy”, depending on what area of activity is in question.

Speaking about the Board of Trustees in relation to the field of culture, first of all, it is necessary to separate cultural organizations according to legal status and, accordingly, by type of leadership.
So, for example, if we are talking about a non-profit, non-governmental cultural organization created in the form of a Foundation (the Cultural Capital Foundation, the Cultural Development Foundation, etc.), then in this case the Board of Trustees must be created without fail in order to supervise the activities of the Foundation , making decisions by other bodies of the Fund and ensuring their implementation, use of the Fund's resources (including making a decision on the appropriateness of using the Fund's resources), compliance by the Fund with the law.
If we are talking about non-profit non-governmental cultural organizations created in the form of an institution, public organization or another form in accordance with the law on non-profit organizations and public associations, then the question of creating a Board of Trustees depends on the desire of the organizations themselves and understanding the need to create it. The same applies to state and municipal cultural institutions.
There is always some risk in trying to classify something that has an infinite number of different options (and the Board of Trustees is just such a case). Each Board of Trustees is unique and none functions exactly like the other because the people who make up them are different. But there are some common features that are inherent in the Board of Trustees of any organization in any field of activity. Participants of seminars and trainings held by the Training Center "Business Volga" in Tolyatti, Nizhny Novgorod, Saratov tried to identify them. Seminars on the topic of concern to many "How to create a Board of Trustees and how to work with it."
To a greater extent, the common features that describe the Board of Trustees serve as an answer to the question of why it is needed after all and characterize it by type of activity.
Attracting funds to the organization
Creating a positive image of the organization (PR)
Lobbying the interests of the organization at various levels
Control of financial activities organizations
Monitoring the implementation of the organization's mission
Bringing a "fresh" view from the outside, new ideas
Development of partnership relations of the organization and more.
Any organization that has a Board of Trustees can continue this list...

Board of Trustees - public form

management of an educational institution.

Plan

Introduction………………………………………………………………………..3

1. Board of Trustees (PS). PS functions………………………………..3

2. Regulatory framework of the PS……………………………………………….4

2.1. PS without the status of a legal entity……………………………………………5

2.2. PS with the status of a legal entity……………………………………….6

3. Preparation of constituent documents……………………………………..9

Conclusion…………………………………………………………………… 10

References……………………………………………………………11

Annex 1……………………………………………………………………12

Appendix 2……………………………………………………………………

Introduction

The basis for an optimistic view of the possibilities of guardianship in education can be the facts of the history of Russia. Today's attempts to revive guardianship reflect the public and state awareness of the need to create mechanisms to support the school.

The field of activity of the boards of trustees is: the development of a strategy for the development of an educational institution, carried out jointly with the school administration; control over the implementation of education programs and control over the use of budgetary funds; implementation of public relations. Experience shows that in the competition that began to take shape in the process of ten years of development of market relations and in the market educational services win those organizations that have formed around themselves structures that ensure openness educational system- constant external evaluation, "view from the outside", and actively participating in the development and resolution of problems of the school.

Such structures include boards of trustees and other public organizations supporting the activities of an educational institution.

1. The Board of Trustees is a public form of management of an educational institution.

The Board of Trustees is one of the forms of society's participation in the management of education, it is a non-state, non-governmental, public, non-profit organization, which unites on a voluntary basis all those who are interested in the development of education and a particular educational institution. Two legal statuses are possible: with the formation of a legal entity or without its formation.

The Board of Trustees is not just support and funding, but a dialogue with the authorities on behalf of the school and a dialogue with the school on behalf of civil society.

Functions of the Board of Trustees

1) Social - Representatives of various social and professional groups of the population are involved in the activities of the Board of Trustees. This circumstance to a certain extent predetermines the nature of the differentiation of the educational demands of social groups. People increasingly understand that the quality of education received will determine the future social status of a citizen.

2) Economic - without the implementation of multi-channel schemes of extra-budgetary, equity financing of an educational institution, not only its development, but also its functioning is impossible. The presence of the financial, legal and property base of the Board of Trustees determines competitive advantages the staff of an educational institution in the labor market and educational services.

The property base of the Board of Trustees is the amount of financial, material and intellectual resources formed from the contributions of trustees or founders, as well as received by the Board of Trustees in other legal ways in order to provide assistance and support to the school.

3) Political - the municipal community, represented by the legislative and executive authorities, as well as other social partners, uses the Board of Trustees to implement certain educational policies.

Dominating is economic function Board of Trustees, which is determined the following factors:

· Boards of Trustees are considered as one of the channels for attracting additional sources of non-budgetary funding for the school;

· the financial resources of the Board of Trustees partially compensate for the lack of funds from the budget for the educational process;

· voluntary investors of the Board of Trustees are, first of all, parents and students;

· the real owner of the financial resources of the Board of Trustees is the educational institution, and their manager is its administration.

2. Regulatory framework of the Board of Trustees

With the accession of the Russian Federation in 1997 to the Council of Europe, its international legal acts are mandatory for use on the territory of all European states, including Russia. We are subject to the principle of international law, which is reflected in the following legislative acts:

a) Convention on the Rights of the Child (entered into force in 1959);

b) European Social Charter (entered into force in 1965);

c) International Covenant on Economic, Social and Cultural Rights (entered into force in 1976);

d) UNESCO Convention on Technical and vocational education(entered into force in 1989).

The federal regulatory framework sufficient for the creation, operation and development of boards of trustees is represented by the following federal laws:

- Articles 118-121 of paragraph 5 of Chapter 4 of Part 1 of the Civil Code of the Russian Federation (dated January 26, 1996);

- paragraph 6 of article 2; articles 32, 35, 36 of the Law of the Russian Federation "On Education" (dated January 13, 1996);

— Articles 10, 15, 24, 26 of the Law of the Russian Federation “On non-profit organizations” (dated 12.01.96);

- Articles 8, 12, 17, 18 of the Law of the Russian Federation "On Public Associations" (dated May 19, 1995).

2.1. Board of Trustees without the status of a legal entity

The principles of state policy, in line with which the activities of educational institutions should be built, are defined by paragraph 6 of Art. 2 of the Law of the Russian Federation "On Education". They establish the democratic, state nature of management and the autonomy of educational institutions. Article 32 of the law defines the competence and responsibility of an educational institution and authorizes the administration to independently attract additional sources of financial and material resources, but in relation to public bodies self administration left only coordination functions their activities (clause 21, article 32 of the Law of the Russian Federation "On Education").

Article 35 establishes that the management of a state and municipal educational institution is based on the principles of unity of command, i.e. carried out by the principal of the school (clause 3 of article 35) or by a self-government body. One of the possible forms of self-government is the Board of Trustees (clause 2, article 35)

The activities of the Board of Trustees, created without the formation of a legal entity, does not require separate licensing, because in this case the license of the educational institution is valid.

The areas of activity established by the charter and license of the institution are also permitted for the activities of its Board of Trustees.

The Board of Trustees, which does not have the status of a legal entity, cannot independently own property, but may have a separate personal account in an educational institution, serviced by one of the accounting staff.

2.2. Board of Trustees with the status of a legal entity

The Board of Trustees acquires the rights of a legal entity only from the moment of state registration. The Board of Trustees can be registered independently or contact the services of special firms.

The founders of the Board of Trustees as a public organization or body of public initiative must be at least three legally capable individuals. The founders of the Board of Trustees as an autonomous non-profit organization may be individuals and legal entities (Article 15 of the Law "On Non-Commercial Organizations"). The Board of Trustees, as a legal entity, must have its own charter.

The following documents are submitted for state registration:

- a statement signed by members of the Presidium (board) of the Board of Trustees indicating the place of residence of each;

— Charter of the Board of Trustees in two copies;

– an extract from the minutes of the constituent assembly, including information on the establishment of the Board of Trustees, on the approval of its charter and on the formation of its governing bodies and audit commission;

- information about the founders;

- a document confirming the payment of the registration fee;

— a document on the legal address of the Board of Trustees.

The name of the council is registered at the same time. Documents for state registration are submitted no later than three months from the date of the constituent assembly. The activities of the Board of Trustees do not require separate licensing if its founder (educational institution or its administration) has a state license and an agreement has been concluded between them. The same situation arises if several institutions are co-founders of the Board of Trustees. Licensing is mandatory if the Board of Trustees conducts independent activities.

The Council can be created in one of the following organizational and legal forms of a non-profit organization provided for by law:

- social organization;

- body of public initiative;

is an autonomous non-profit organization.

To choose the form of the Board of Trustees that is optimal for a particular educational institution, we offer their legislative definitions.

Article 8 of the Law "On Public Associations" states that a public organization is a public association based on membership, acting to protect common interests and achieve the statutory goals of united citizens.

Members of a public organization can be both public associations and legal entities. The supreme body is the general meeting of members of the organization, and the permanent body is an elected collegial body accountable to the general meeting.

1. The supreme governing body of the Foundation is the Board of Trustees of the Foundation.

2. The Board of Trustees of the Foundation consists of fifteen members, including the Director General of the Foundation, who is a member of the Board of Trustees of the Foundation ex officio.

3. Members of the Foundation's Board of Trustees are appointed by the President of the Russian Federation for a term not exceeding five years.

4. The Chairman of the Board of Trustees of the Foundation is appointed by the President of the Russian Federation simultaneously with the appointment of members of the Board of Trustees of the Foundation.

5. The powers of the chairman and other members of the Board of Trustees of the Foundation may be terminated ahead of schedule on the basis of a decision of the President of the Russian Federation.

6. Members of the Board of Trustees of the Foundation, with the exception of the General Director of the Foundation, carry out their activities on a voluntary basis and cannot be members of labor relations with the Foundation.

7. Members of the Foundation's Board of Trustees cannot simultaneously be members of the Foundation's expert councils.

8. Members of the Board of Trustees of the Foundation, with the exception of the General Director of the Foundation, have the right to combine their membership in the Board of Trustees of the Foundation with holding a public position of the Russian Federation or a position of the state civil service of the Russian Federation.

9. The Board of Trustees of the Foundation exercises the following powers:

1) determines the priority areas of the Fund's activities;

2) approves the program of activities of the Fund for a three-year period, annually makes adjustments to it;

3) approves the procedure and criteria competitive selection programs and projects, as well as the procedure for conducting an examination of programs and projects submitted for the competition;

4) approves the procedure for exercising control over the implementation of the Fund's activity program for a three-year period and the implementation of programs and projects financed by the Fund;

5) approves the procedure for the participation of the Foundation in the formation and replenishment of the target capital of scientific organizations and educational organizations higher education;

6) approves financial plan income and expenses (budget) of the Fund for a three-year period, annually makes adjustments to such a plan;

7) approve the annual report of the Fund and send it to the President of the Russian Federation and the Government of the Russian Federation;

8) submit to the President of the Russian Federation a candidate for appointment to the position of General Director of the Fund;

9) concludes, amends and terminates an employment contract with CEO Fund;

10) approves the regulation on the Board of the Fund, makes decisions on the appointment and dismissal of members of the Board of the Fund, approves the amount of remuneration of the members of the Board of the Fund and (or) compensation for their expenses;

11) approves the regulation on the audit commission of the Fund, makes decisions on the appointment of the chairman and members of the audit commission of the Fund, on the termination of their powers, including the early termination of their powers;

12) approves the regulation on the expert councils of the Foundation;

13) approves the list, composition of the Fund's expert councils and their chairmen;

14) exercises control over the activities of other management bodies of the Fund, their decision-making and enforcement of these decisions, the use of funds and other property of the Fund;

15) approves the regulations on the branch of the Fund and on the representation of the Fund, appoints their heads;

16) makes decisions on the transfer of a part of the Fund's property to the state treasury of the Russian Federation;

17) determine the maximum amount of invested temporarily free funds of the Fund;

18) approves the audit organization selected on a competitive basis to conduct a mandatory audit of the annual accounting (financial) statements of the Fund and the amount of remuneration of this organization for the services it provides;

19) makes decisions:

a) on the Fund's accession to associations and unions;

b) on the creation by the Fund of legal entities and (or) participation in them;

c) on the establishment of branches of the Fund and on the opening of representative offices of the Fund;

20) coordinates approved by the General Director of the Fund:

a) organizational structure and staffing Fund, as well as changes made to them;

b) the amount and form of remuneration of employees of the Fund;

c) the amount of remuneration of experts who are members of the expert councils of the Fund;

d) the amount of remuneration for specialists in the field of science and technology who are not members of the expert councils of the Foundation, but who are additionally involved in the work of these councils (hereinafter referred to as specialists in the field of science and technology);

21) makes decisions on other issues referred by the legislation of the Russian Federation to the powers supreme bodies management of non-profit organizations.

10. The powers of the Board of Trustees of the Foundation cannot be transferred to other management bodies of the Foundation.

11. Meetings of the Board of Trustees of the Foundation are convened by its chairman or another member of the Board of Trustees of the Foundation, authorized by the chairman of the Board of Trustees of the Foundation, at least once every six months. A meeting of the Fund's Board of Trustees may also be convened at the initiative of the Audit Commission of the Fund or at the initiative of an audit organization conducting a mandatory audit of the annual accounting (financial) statements of the Fund.

12. Meetings of the Board of Trustees of the Foundation are held by its chairman, and in his absence by another member of the Board of Trustees of the Foundation, authorized by the chairman of the Board of Trustees of the Foundation.

13. The Board of Trustees of the Foundation is authorized to make decisions if at least half of the members of the Board of Trustees of the Foundation are present at its meeting. Decisions of the Board of Trustees of the Foundation are made by a simple majority of votes from the total number of members of the Board of Trustees of the Foundation present at the meeting. In case of equality of the number of votes, the vote of the chairman of the meeting of the Board of Trustees of the Foundation is decisive.

14. The minutes of the meeting of the Board of Trustees of the Foundation shall be signed by the chairman of the meeting of the Board of Trustees of the Foundation. The opinions of the members of the Board of Trustees of the Foundation, who remained in the minority during the voting, are entered into the minutes at their request.

15. The Board of Trustees of the Foundation has the right to make decisions without convening a meeting of the Board of Trustees of the Foundation by holding absentee voting in the manner established by the Board of Trustees of the Foundation.

16. The secretary of the Board of Trustees of the Foundation, appointed by the Board of Trustees of the Foundation from among the employees of the Foundation, ensures the preparation and conduct of meetings, absentee voting, documentation, organizes the storage of minutes of meetings of the Board of Trustees of the Foundation.

"APPROVE"

Director of the Podborovskaya secondary

municipal educational

______________ /Koshelnikova L.V./

Position

about the board of trustees in a general educational institution

at the Podborovskaya secondary municipal comprehensive school

I. General provisions.

The Board of Trustees may be created at an educational institution that has all the rights of a legal entity.

The board of trustees interacts with the board of the educational institution; a representative of the board of trustees may participate in the work of the pedagogical council of an educational institution with the right of a decisive vote.

II. Composition of the board of trustees.

The board of trustees includes responsible persons of the founders, the head of the municipality administration or his deputy, responsible persons of organizations or institutions that constantly sponsor this educational institution.

The board of trustees may include, as an honorary member, a responsible person of an organization that has provided a large charitable contribution to the fund of an educational institution, or a representative of science or art, who has a high authority in the field of education.

III. Tasks of the Board of Trustees:

Formation of an order for the types and levels of educational services offered

students;

Conducting an independent examination of the level and quality of graduate training

(monitoring the implementation of state standards, etc.);

Formation of a sustainable financial fund of an educational institution;

Financing overhaul basic funds of educational

institutions; allocation of necessary funds for the reconstruction of premises,

due to educational and methodological goals; financing

improvement of the material and technical base of the institution by large

Organization of competitions, competitions and other mass extra-curricular

events with a prize fund;

Establishing the amount of scholarships for students (pupils) in accordance with

regulations on scholarship holders;

Solving issues on exemption from payment for the introduction of additional

courses beyond basic education for individual students;

Allocation of funds for international cultural exchange, including

professional.

IV. The Board of Trustees has the right:

Control the financial and economic activities of the educational

institutions;

Get acquainted with the prospects for the development of an educational institution; bring in

appropriate adjustments; listen to reports on the implementation of the program

development of an educational institution at this stage.

The regulation on the board of trustees of an educational institution is approved by the founder (founders).

The period of validity of this provision is not established.

Today in Russia public and state management of the education system is encouraged. Governing and trustee councils are being created. This system helps to solve many financial and economic problems of an educational budgetary institution.

This is a legally competent and effective tool for attracting extra-budgetary funds and the most convenient way to financially support an educational institution. He is able to take into account the interests of pupils and their parents. A few decades ago, in our system of domestic education, there was no concept of a "board of trustees." What it is, the public learned only with the advent of new trends in the country.

According to Article 35 of the Law of the Russian Federation "On Education", this is a self-governing body of an educational institution that controls the receipts and expenditures of charitable donations to the institution. This applies to receipts from legal entities and individuals interested in helping a school or kindergarten. The Council establishes the procedure for the use of funds and manages contributions to charity.

Main goals

The regulation on the Board of Trustees considers its main functions to be assistance in organizing the educational process, the activities of students and teachers of the institution, and improving their working conditions. Assistance in holding sports, cultural and sightseeing events, improvement of premises and territory. Attracting funds (in addition to budget funds) for the development of the institution and improving the efficiency of the educational process. Monitoring the safety of pupils and staff

Thus, we see that the answer to the question: "Board of Trustees - what is it?" can't answer in a nutshell. Its functions are quite wide and varied. And they are by no means limited to the management of finances.

The regulation on the board of trustees implies that all participants in the educational process have the right to be members of it. These include parents of students (or legal representatives) and other individuals. For example, representatives of local authorities and organizations of any form of ownership, interested in the effective development of an educational institution and having public authority in its team. Even a children's board of trustees is possible at the school!

Proposals on the composition of participants may be made by the administration of the institution or authorized representatives of the public. Its personal composition is approved once a year at a meeting of the council by simple voting. The council is headed by a chairman who is elected at the same annual meeting.

First of all, he is the main manager of received charitable contributions. This is a self-governing body that controls their intended use. It is this collective control that is most effective for the optimal distribution of funds according to the needs of the institution. And there are many of them - strengthening the material base, attracting new young personnel, supporting talented pupils. Even sometimes providing security for the building.

How exactly is the activity of this structure useful to an individual family? Thanks to it, the level of the educational institution as a whole grows, and, consequently, the quality of the stay in it of each individual child. Boards of trustees in kindergartens and schools not only increase the level of safety and comfort, but also improve the effectiveness of the educational process. Thanks to the support of trustees, new talented employees are attracted, successful teachers do not leave the school for financial reasons, do not scatter on random part-time jobs. The use of charitable funds by the council expands the financial possibilities of the institution in accordance with the wishes of the parents.

What exactly are his powers?

Distributes received donations. Interacts with charitable foundation, which provides letters of support to an educational institution indicating the required items of expenditure. Its chairman signs all the necessary documents and bears full responsibility for the decisions made on their use. At the end of the reporting period, the council is obliged to provide parents and employees of the educational institution with information on the receipt and expenditure of funds.

The Board of Trustees has the right to receive information necessary for its work from the head of the institution or his deputies, make proposals to the administration on improving the conditions for education and upbringing, strengthening the health of students and catering, cooperating with charitable and any other organizations involved in collecting donations, and conducting public control over purposeful spending of donations from individuals (as well as legal entities) for the needs of the institution.

What founders need to know

Need to decide on legal status who will have a board of trustees. What it is? According to the law, the school must transfer all earned funds to the budget income and transfer it to the treasury. Subsequently, the educational institution has the right to return them (minus the amount of taxes withheld). And then the board of trustees has the right to dispose of them, if it has the appropriate authority. But the main ones are still representatives of the state.

Properly chosen status allows the council to build a more successful scheme. Why should it be created at the school as an independent non-profit organization with the status of a legal entity.

What is in this case? School financial receipts or kindergarten divided into two different streams. The Treasury is still in charge of budgetary funds. And the money collected by parents or other persons is at the disposal of the council, has nothing to do with the treasury and is not subject to taxation.

To create such a board of trustees, first of all, you need to decide on its organizational and legal form. There are several types of non-profit organizations - foundation, autonomous organization, All have their own advantages and disadvantages. For the school board of trustees, the best choice is a non-profit partnership. Precisely because it has legal law accept membership fee and manage them.

How it works

Parents of students become members of the partnership. They pay monthly contributions, the amount of which is set by the board. At the same time, the board of trustees has the right to target financing of the expenses of the educational institution approved by it, for example, the payment of additional remuneration to its employees.

Here it should be taken into account that the board of trustees of an educational institution finances certain courses or educational programs by your own choice. But not for each individual student, but for a class, group or educational parallel. In this case, we are not talking about paid educational services, and there is no need to conclude a separate contract with each parent.

What other subtleties exist

To save on remuneration for teachers, you can issue in the form of material assistance. As you know, the UST is paid by the employer in the event of the conclusion of an employment contract or a work contract and does not apply to the provision of material assistance and other non-commercial payments.

This system is extremely suitable for institutions. It is important for them to develop and implement a unified education program that includes and state standards, and latest developments institution's choice. The "normative" part is financed from the budget, the innovative part is financed by additional funds managed by the school's Board of Trustees.

Creation of a non-profit partnership

So, what should be done for this? You need to know that both legal entities and individuals have the right to become the founder and members of such a partnership. Usually the work of the board of trustees is built according to the following scheme - the head teacher becomes the director of the board, the parents of the students become members. You need an accountant to manage your finances. It is convenient if this position is combined by a representative of the school accounting department. It should not be forgotten that the school itself, as such, is not legally authorized to create third-party organizations, as it is and can be accused of misappropriation of funds.

The first and main document required is the charter of the council. It should describe everything in the most detailed way - the tasks and goals of the organization, the procedure for admission to its members and withdrawal from those, the rules for collecting and accounting for contributions.

Another important document is the minutes of the board of trustees, more precisely, the general meeting of its members, at which they appoint directors, list the founders, and indicate who is entrusted with registering the partnership. The protocol must necessarily include, in addition to the date and list of those present, a list of reports indicating the content of each of them.

These documents are then transferred to the territorial registration authority along with an application for state registration in the form No. 212, (Decree of the Government of the Russian Federation) - this is a special form for non-profit organizations.

What does the form contain?

It contains information about the name of the organization and its legal form, legal address. The basis for assigning a legal address at the location of the school may be a letter from the director. He formally has the right to lead a non-profit partnership as an individual, but in practice this rarely happens. Although the law does not prohibit anything here, it is not easy for the head of the institution in this case to avoid various conjectures and censure of the public.

Individuals (founders) have the right to create authorized capital by investing a certain amount. You will need to pay a registration fee for registration.

Having collected all the necessary package, it is handed over to the registration authority, it is most convenient to apply immediately after that for the transition to "simplification". Why is it beneficial? With absence entrepreneurial activity the tax will be equal to zero, since with the "simplification" the membership fees that non-profit organizations receive do not apply to. All that is required is a formal submission of a quarterly report to the tax office.

What else is needed?

You will need to register with the Pension Fund, apply for social insurance, open a bank account where charitable donations will be transferred.

Theoretically, the board of trustees of the school can organize an LLC and formalize it as In this case, its activity will be the provision of educational services or student production. Then you will have to pay all taxes required by law and keep relevant records. In practice, this path is much longer and more troublesome, so it is much less common.

Select volunteers who want to participate in the activities of the board of trustees. Individuals and legal entities may be members of the Board of Trustees. Be sure to elect a board director and an accountant.

Select the organizational and legal form of the Board of Trustees and register it as a legal entity. In this case, the most convenient would be a non-commercial partnership, which has the right to accept and does not provide for the extraction of profit and its distribution among the participants.

Prepare a council charter. Write in it all the tasks and goals of the council, the procedure for accepting new members and financial contributions. Draw up the minutes of the general meeting of the founders. Indicate in the minutes the date of the meeting, those present, indicate the speakers and the content of the reports. Specify the list of founders, the director of the council and the person responsible for registering the partnership. Submit these documents to the registration authority - the department of Rosregistration, and apply for state registration of a non-profit partnership.

Register social insurance, register a partnership in the Pension RF. Open a bank account for the board of trustees. It will accumulate the funds received for their further investment in the development of the school. There is no need to report to Treasury officials.

Fund the organization of an educational program or an individual course in a class or group of students. You should not finance a particular student, as in this case it will be necessary to conclude an agreement with parents that provides for the payment of taxes. Make payments to teachers as financial assistance within the framework of the charter of the board of trustees, which will save you on the single social tax, which is paid by the school according to employment contract.

Sources:

how to create a recommendation

Perhaps, in any parenting environment there is no more discussed and hot topic than the one for which and how often they donate money at school. Often, contributions “for TVs, linoleum, as well as windows and doors” simply begin to cause not only irritation, but also serious indignation.

Some psychologists advise looking at the board of trustees from a positive point of view. Do parents spare money to make their children feel comfortable and convenient at home? So why not donate money for school needs? And in many educational institutions create legal means of financing.

To do this, it is enough for parents to provide assistance to kindergartens and schools on an official basis by making a bank transfer. After that, it remains only to contact tax service, to return income tax. Sometimes it becomes insulting and painful to look at the director, who reports for every penny and shows documents confirming purchases. And it would be worth thanking the teachers who continue to teach, and for a small salary. After all, today donating money for painting walls, buying stands, new linoleum is absolutely not fatal.

Working in the parent committee is always a big responsibility, as well as a serious time investment. Teachers literally have to persuade parents to donate money for the needs of the school. If it were not for the initiative of some parents, schools might have been left with painted desks, as well as torn wallpaper and old boards on which neither letters nor numbers can be seen.

Naturally, it is wonderful when there is a board of trustees of parents who show concern. But if they want to be sponsors, don't involve other parents in this business. After all, they are not always able to deposit large sums of money. People have different wage. Recently, however, contributions can only be made to the current account of the Board of Trustees.

The fact is that the Ministry of Education adopted a resolution according to which it is forbidden to collect money from parents in all schools, as well as kindergartens and gymnasiums, in order to ensure the operation of the school. The parent committee should deal exclusively with what is written in its position on work.

There are also state documents that state that the parent committee should be engaged in: this is assistance in holding cultural events, distribution the best experience education. However, issues related to raising money to ensure the activities of the institution should be excluded or formalized. This does not mean that parents will no longer be able to make contributions. It's just that the government decided that cash should not appear in schools. This was done due to the fact that there were many complaints about various school fees.

but on the other hand

Today, school expenses are not limited to notebooks, but also to a briefcase and a uniform. Once academic year begins, most moms and dads are already deciding to "throw in for repairs." Naturally, completely voluntarily. Some people just don't want to get involved. But others believe that teachers can appropriate the money. However, this is not quite true. All funds go through the accounting department of an educational institution, and parents are provided with simple cost estimates and reports.

But if we talk about practice, then not everything is so perfect. Few fathers and mothers are interested in official documents. There are indeed dishonest teachers in schools. To check, you will have to reveal the identity of the person who ordered it, and all the information about him. And most parents do not want to spoil relations at school, so they simply quietly agree even with illegal requisitions. In some schools, very heated discussions take place at meetings, sometimes it comes to conflicts. Sometimes children have to transfer to another school.

Today, no one forbids parents to provide assistance voluntarily, but no one can oblige parents to pay, because it is illegal. Therefore, the way out will be to register the parent council as a non-profit organization and open your own bank account. Yes, and to conclude contracts with companies that are engaged in repairs, it is possible only in the status of an official organization. But some schools still use the old approach to the financial side of the issue and the transfer of money from hand to hand. Although extortion is considered completely illegal. But prosecutor's checks are not so often. Parents are especially acutely experiencing the first grade of school. But you can always complain to the Ministry of Education than to spend the funds that will go to the needs of teachers. Some have to simply leave the school and transfer to another, as it is sometimes impossible to resolve conflicts.

Sources:

Parents are not allowed to donate money to the needs of the school

"Budget educational institutions: accounting and taxation", 2007, N 5

Additional extrabudgetary funding is an indispensable condition for the development of educational institutions in modern conditions, since budget financing is quite often not enough even to cover the necessary current expenses of the institution. With the transfer of extrabudgetary funding of educational institutions to personal accounts in the treasury budget execution bodies and their transfer to the budget, various problems arose related to the independent use of additional funds. The situation is complicated by the fact that the transfer of extra-budgetary revenues to the budget formally leads to an increase in the volume of funding for education from the budget, while there is no real increase in expenditures. Therefore, it is beneficial for an educational institution to "steal" additional (extrabudgetary) financial flows to other organizations. Given the relevance of the topic of public and state management of education within the framework of modern state policy, the Board of Trustees as an independent non-profit organization can become such an organization.

The main goal of the activity of an educational institution is the implementation of various educational programs (basic and additional). At the same time, for the implementation of any educational program, material and financial resources. They are also needed to maintain the educational and material base at a high quality level, as well as its development.

According to the current legislation, financing should be carried out in accordance with the standards adopted at the regional and municipal levels. At the same time, each region and municipality has the right to independently develop a model of regulatory financing. Unfortunately, in almost all regions, budget financing does not cover necessary costs for the quality implementation of educational programs.

At the same time, according to Art. 41 of the Law of the Russian Federation of July 10, 1992 N 3266-1 "On Education" (hereinafter - Law N 3266-1), an educational institution has the right to attract additional financial resources in the manner prescribed by the legislation of the Russian Federation by providing paid additional educational and other educational institutions provided for by the charter services, as well as voluntary donations and targeted contributions from individuals and (or) legal entities, including foreign ones. At the same time, the attraction of additional funds by an educational institution does not entail a reduction in the standards and (or) the absolute amount of its financing at the expense of the founder's funds.

Therefore, to finance its educational programs and develop the educational and material base, an educational institution has the right to attract extrabudgetary funds. At the same time, the Board of Trustees, created in the form of a non-profit organization, the purpose of which is to promote the functioning and development of an educational institution, can become a very attractive and stable source of funding.

Please note that current law prohibits budget institutions charge fees for the implementation of basic educational programs financed from the budget (for example, for the implementation of basic general education programs). At the same time, the budget does not guarantee the allocation of sufficient funds for the high-quality implementation of basic general education programs, which in some educational institutions leads to collections from parents of students processed in various ways.

The Board of Trustees can also co-finance basic educational programs, providing resources for the quality implementation of the educational process, since the current legislation prohibits the collection of fees from parents for these purposes, but does not prohibit receiving additional funds from other legal entities.

Boards of trustees without forming a legal entity are quite common in educational institutions. However, in this case, they cannot have their own current account, so there is no economic sense in their existence. All benefits in the organization financial flows are formed only if the Board of Trustees is created as an independent non-profit organization.

A non-profit organization is an organization that does not have profit making as the main goal of its activities and does not distribute the profits received among the participants. Such organizations, in accordance with Federal Law N 7-FZ<1>are created to achieve social, charitable, cultural, educational, scientific and managerial goals, in order to protect the health of citizens, develop physical culture and sports, meeting the spiritual and other non-material needs of citizens, protecting the rights, legitimate interests of citizens and organizations, resolving disputes and conflicts, providing legal assistance, as well as for other purposes aimed at achieving public benefits.

<1>Federal Law No. 7-FZ of 12.01.1996 "On non-commercial organizations".

Legal status non-profit organizations is determined by the norms of the Civil Code, Federal Law N 7-FZ and other regulations. If the Board of Trustees is created in the form of a public association, then Federal Law N 82-FZ applies to it<2>.

<2>Federal Law No. 82-FZ of May 19, 1995 "On Public Associations".

In accordance with Art. 13 federal law N 7-FZ, a non-profit organization can be created by decision of the founders (founder), as well as as a result of the reorganization of an existing non-profit organization.

Currently, there are more than 20 organizational and legal forms of non-profit organizations. To create the Board of Trustees, the following forms can be used:

non-profit partnership;
public organization;
fund;
autonomous non-profit organization<3>.

A non-profit organization is considered established as a legal entity from the moment of its state registration. However, before state registration, it is necessary to carry out certain preparatory work.

The process of establishing the Board of Trustees includes the following steps:

preparatory;
state registration;
printing production;
opening a settlement (if necessary, also a foreign currency) account.

Only after these procedures, the official start of activities is possible.

A non-profit organization is created by the decision of the founders (founder), which, depending on the organizational and legal forms, can be both individuals and legal entities.

The constituent document of non-profit organizations is the charter approved by the founders (participants) for a public organization (association), foundation, non-profit partnership and autonomous non-profit organization. The founders (participants) of non-profit partnerships, as well as autonomous non-profit organizations, have the right to conclude a constituent agreement.

Please note: the founders (members, participants) of a non-profit organization cannot be foreign citizens or stateless persons, in respect of whom a decision has been made on the undesirability of their stay on the territory of the Russian Federation, persons and organizations associated with money laundering or financing of extremist organizations.

The founding documents of a non-profit organization must contain:

the name of the non-profit organization with an indication of the nature of its activities and legal form;
the location of the non-profit organization;
activity management procedure;
the subject and goals of the activity;
information about branches and representative offices;
rights and obligations of members;
conditions and procedure for admission to membership in a non-profit organization and withdrawal from it (if the non-profit organization has membership);
sources of formation of the property of a non-profit organization;
the procedure for amending the constituent documents of a non-profit organization;
the procedure for the use of property in the event of liquidation of a non-profit organization;
other provisions stipulated by Federal Law No. 7-FZ and other federal laws.

The charter of the fund must also contain the name of the fund, including the word "fund", information about the purpose of the fund, instructions about the bodies of the fund, including the Board of Trustees, and the procedure for their formation, appointment officials fund and their release, the location of the fund, as well as the further use of the property of the fund in the event of its liquidation.

The constituent documents of a non-profit organization may also contain other provisions that do not contradict the law.

The charter of the Board of Trustees as a non-profit organization may include the following sections (their names may vary, since there is no clearly defined structure):

general provisions;
goals and objectives of the council;
council membership;
the procedure for admission to the council and exit from it;
council management;
property and financial and economic activity;
the procedure for reorganization and liquidation of the council.

In addition, the articles of association could theoretically reflect provisions relating to branches and other separate subdivisions organizations, but it is not usually necessary for boards of trustees to use these options. Although it is possible to create one Board of Trustees per municipality with the creation of branches based in specific educational institutions.

The meeting of the founders on the creation of a non-profit organization is recorded in the minutes. The minutes of the general meeting of founders of the Board of Trustees must contain:

list of those present;
date and number of the protocol (as a rule, protocol No. 1);
agenda;
list of speakers and summary their speeches.

The minutes must reflect the issues for voting, in particular:

about the creation of a non-profit organization;
on the composition of the founders;
on the size of the authorized capital;
on the appointment of an executive director;
on registration of a non-profit organization.

It should also indicate the results of voting on each of the issues.

State registration of non-profit organizations and tax registration is currently carried out by federal Service on taxes and fees. However, documents for the state registration of a non-profit organization must now be submitted to the Federal Registration Service (Rosregistration) in the manner prescribed by Art. 13.1 of Federal Law N 7-FZ, since if previously acted general order, now a special one has been established for non-profit organizations, which previously operated only in relation to public associations. Thus, the registration procedure has become much more complicated, since it is carried out by two different services - after the approval of Rosregistration, the documents are sent by it to the authorized tax authority to make relevant entries in the Unified State Register of Legal Entities. Then, having received a notification of making entries in the Unified State Register of Legal Entities, Rosregistration issues a certificate of state registration to the applicant.

At the same time, it must be remembered that the deadline for filing documents for registration is limited to three months from the date of the decision to establish an organization (clause 4, article 13.1 of Law No. 7-FZ).

According to Art. 12 Federal Law N 129-FZ<4>When registering a newly created legal entity, the following documents are submitted to the registering authority:

an application signed by the applicant, indicating his full name, place of residence and telephone numbers (notarized);
constituent documents in triplicate;
a decision on the establishment of a non-profit organization and on the approval of its constituent documents, indicating the composition of the elected (appointed) bodies in two copies;
information about the founders in two copies;
document on payment of state duty;
information about the address (location) constantly acting body.

<4>Federal Law No. 129-FZ of 08.08.2001 "On State Registration of Legal Entities and individual entrepreneurs".

The application for state registration signed by the applicant is submitted in the form N РН0001, approved by Decree of the Government of the Russian Federation N 212<5>. The application is certified by a notary, therefore, the signatures on it must be put in the presence of a notary. To certify signatures, the notary needs the applicant's passport and a document confirming his authority, for example, the minutes of the general meeting of founders, which sets out the results of the appointment to a particular position and instructed him to register the organization.

<5>Decree of the Government of the Russian Federation of 15.04.2006 N 212 "On measures to implement certain provisions of federal laws regulating the activities of non-profit organizations."

Information about the founders is given on sheets "B" of form N РН0001.

Simultaneously with the registration documents, it is advisable to submit an application for the application of the simplified taxation system, since for the Board of Trustees this system, which allows to reduce the cost of maintaining tax and accounting records, is the most optimal.

An authorized person (applicant) who has the right to submit documents for registration of a non-profit partnership may be:

the head of the permanent executive body of a legal entity or another person who has the right to act without a power of attorney on behalf of this legal entity (for example, a director appointed by the founders);
the founder (founders - individuals) of a legal entity upon its creation;
the head of the legal entity acting as the founder of the registered legal entity;
another person acting on the basis of a duly executed power of attorney.

Constituent documents of a legal entity shall be submitted in originals or notarized copies.

The decision to create a legal entity is presented in the form of a protocol (or an extract from the protocol). This document must necessarily refer to the approval of the charter of the Board of Trustees and the formation of its governing bodies, including the appointment of a director (sole executive body). Also, the protocol must indicate the full name. the person to whom registration is entrusted.

A receipt for its transfer through a bank is usually presented as a document confirming the payment of the state fee. Currently, there is a unified state duty for registration of legal entities in the amount of 2000 rubles. (Article 333.33 of the Tax Code of the Russian Federation).

The address of a legal entity is the location of the permanent executive body (individual or collective). The documents for the address include a notarized lease agreement for the premises, a certificate of ownership, letter of guarantee. The address (location) of the permanent body of the Board of Trustees of an educational institution, as a rule, is the address of the educational institution itself. Therefore, as a document confirming the address of the Board of Trustees, a letter of guarantee from the head of the educational institution is usually submitted.

Registration with the tax authority is carried out simultaneously with state registration. Registration and deregistration are free of charge. In addition to the certificate of state registration, a certificate of assignment of TIN (taxpayer identification number) is issued, which is uniform for all types of taxes and fees. This number must be indicated in the declaration, report, application or other document submitted to the tax authority, as well as in other cases provided for by law. A certificate of tax registration can be obtained from the tax authority at the location of the organization.

The term for registration of a non-profit organization is 23 business days, of which:

within 14 working days, Rosregistration must decide on the compliance of the charter with the requirements of the law;
within 5 working days, the Federal Tax Service must make an entry in the Unified State Register of Legal Entities;
1 working day is allotted for the notification of Rosregistration about making an entry in the Unified State Register of Legal Entities;
within 3 working days after receiving a message from the Federal Tax Service, Rosregistration must issue a registration certificate for a non-profit organization.

Refusal to register is possible only for the following reasons specified in Art. 23.1 of the Federal Law N 7-FZ:

constituent documents contradict the legislation of the Russian Federation;
previously registered non-profit organization with the same name;
the name offends morality, national and religious feelings;
documents are incomplete, incorrectly executed or submitted to the wrong authority;
a person acting as a founder cannot be a founder in accordance with clause 1.2 of Art. 15 of the Federal Law N 7-FZ.

The refusal of state registration must be reported no later than one month from the date of receipt of the submitted documents, indicating the reasons.

Printing can be ordered at any organization that manufactures them, or you can purchase a special kit that allows you to create a print yourself. The seal must indicate the name of the organization and the place of registration. Also, the seal may contain PSRN, TIN, registered logo. In large cities, there are currently no problems with its manufacture, but it can take several days (or even weeks) to make it.

Moscow operates State Register seals and you can register (of course, for a fee) a seal in this register. However, there are no requirements for mandatory registration in this register in the current Moscow legislation, so registration is carried out only at the request of the organization itself.

Taking into account the introduced "one-stop shop" rules, registration with statistical authorities and registration with extra-budgetary funds (Pension Fund, Compulsory Medical Insurance Fund and Social Insurance Fund) should be carried out automatically, without the need for a personal visit.

From regional office Rosstat should be sent a letter containing the assigned organizations in accordance with the all-Russian classifiers and statutory documents, identification codes for business entities:

OKPO ( All-Russian classifier enterprises and organizations);
OKOGU (All-Russian classifier of public authorities and administration);
OKATO (All-Russian classifier of objects of administrative-territorial division);
OKVED (All-Russian classifier of types of economic activity);
OKFS (All-Russian classifier of forms of ownership);
OKOPF (All-Russian classifier of organizational and legal forms).

A Rosstat registration letter with statistics codes is necessary for carrying out statutory activities and opening a bank account.

Notifications (notices) of funds about the registration of a legal entity and the assignment of registration numbers to it must be sent by mail to the address of the legal entity. At the same time, the terms of registration are regulated - 5 working days.

Four notices should come from extra-budgetary funds (two from the FSS and one each from the PFR and FFOMS). Two notifications from the FSS are required, since the organization in this fund is not only registered as an insurer, but also receives a notification of the amount of insurance premiums for compulsory social insurance against industrial accidents and occupational diseases.

Given the work of the post office, notifications do not always reach, therefore, after a month from the date of registration, it is advisable for the executive body of the Board of Trustees or an authorized person to receive appropriate notifications or registration numbers from the departments of funds.

The final stage in the creation of the Board of Trustees is the opening of a bank account. In the selected bank (even in small towns there are several banks with different tariffs for opening and maintaining accounts), you need to obtain the documents necessary to open a current account. To do this, the following documents are submitted to the bank (the list may vary slightly):

application for opening an account;
contract for settlement and cash services (two copies);
a copy of the certificate of registration, certified by a notary;
a copy of the charter, certified by a notary;
a copy of the memorandum of association certified by a notary;
a card with samples of signatures, an imprint of a seal, certified by a notary (or according to the rules of the bank - in itself);
orders for the appointment of persons entitled to the first and second signatures in the card with sample signatures;
a notarized copy of the certificate of registration with the tax office;
questionnaires for all persons who have the right to sign on the card (with the presentation of a passport);
a copy of the information letter from the statistical authorities on the assignment of codes;
a document confirming the registration of the organization in the Social Insurance Fund and in the branch of the Pension Fund;
calculation for the establishment of the organization's limit on the balance of cash on hand.

After opening a bank account, you can get a checkbook from the bank.

According to Art. 86 of the Tax Code of the Russian Federation, a bank that opened an account for an organization is obliged to notify the tax authority within five days. In turn, a non-profit organization is also obliged to notify the tax authority within ten days of opening (closing) a current account in accordance with Art. 23 of the Tax Code of the Russian Federation.

A. Bethlehem

Director of the Nizhny Novgorod Center

economics of education