In the OP told about the possible division of NGOs into categories

© POOLПерейти in photobacteria of the Public chamber of the Russian Federation in the Kremlin. Archival photoIn the OP told about the possible division of NGOs into categories© POOLПерейти the image Bank

Enshrined in law in various categories of non-commercial organizations in Russia should imply a different tax regime and different reporting requirements and transparency, it should be legislative distinction between commercial and non-commercial activities, according to a draft report of the Public chamber of the Russian Federation on the state of civil society in the country in 2017.

«The legislator is suitable for all NGOs with the common standards, which limits the possibilities for introducing additional tax benefits and preferences for certain categories of NCOs…. It makes sense to think about the allocation among NGOs of different categories with different tax regime and the corresponding different requirements for accountability and transparency. This requires special approaches to the regulation of charities that collect donations, more detailed reporting should represent NGOs, which claim to state support. This requires a legislative distinction between commercial and noncommercial activities to NGOs was not used for optimization of taxation», — noted in the OP.

The first step in this direction could be the selection in the law a separate category of NGOs – performers of public utility services (IPU), which can count on additional state support, the authors believe the document.

Unstructured third sector leads to very stringent requirements for the registration of non-profit organizations, which complain about in the first place representatives of small socially-oriented NGOs, the overwhelming majority of the sector, saying in the house. The reduction in the number of NGOs in Russia for the last year in the OP blame, including excessive accountability of NGOs, which «significantly «heavier» reporting of small business».

The chamber notes that the third sector in Russia today is not homogeneous and includes both small NGOs of social direction, working at the municipal level, and large corporate and private charitable foundations; a large part of the sector consists of small NGOs up to five people in the state who work on a Pro Bono basis.

Apply in the country and non-profit organizations that are established or created with support or directly by the public authorities. This category may include sports clubs, which are often registered as an Autonomous nonprofit organization. In the sector there are many, in fact, public institutions or NGOs affiliated with the government. Such «organized by the public sector» is largely occupied with maintenance of public order, which in turn «leads to a nationalisation of the third sector», the report said.

In some cases, NGOs are registered solely to participate in contests and receive subsidies from the state, a kind of «settling in» of state support. Formed a layer of NGOs, specifically made for participation in grant competitions and state projects (intermediaries, consultants to promote the grant application), also noted in the ward.

In addition, the authors of the report believe that the law on NGOs — foreign agents there is no clear definition of «political activities», such vagueness of wording allows liberal interpretation of the law in financing from abroad.