The procedure for registering religious organizations. An exhaustive list of documents required for state registration of religious organizations. When it is possible to receive a refusal to register

Registration of religious organizations upon their establishment

State registration of religious organizations in the Russian Federation is carried out mainly on the basis of the Federal Law of August 8, 2001 No. 129-FZ "On State Registration of Legal Entities and Individual Entrepreneurs" (as amended on February 5, 2007) and in accordance with with the Federal Law of September 26, 1997 No. 125-FZ "On freedom of conscience and on religious associations" (as amended on July 6, 2006).

Religious association in Russia, a voluntary association of citizens of the Russian Federation, other persons permanently and legally residing in the territory of the Russian Federation, formed for the purpose of joint confession and dissemination of faith and possessing the characteristics corresponding to this purpose, is recognized: religion; performing divine services, other religious rites and ceremonies; teaching religion and religious education of their followers.

In the norms of the current legislation, there are no definitions of the concepts of "religion", "creed", "joint confession and dissemination of faith." Judicial practice is trying to establish the appropriate criteria for religious activity, although this is not the function of the court. Thus, in 2001, the St. Petersburg City Court concluded that the study and implementation of the ideas of a certain doctrine cannot be regarded as a religious activity if the forms in which they are carried out are not specific to religious associations. Therefore, there is no reason for the liquidation of a public association that carried out educational, charitable activities that are characteristic of public associations.

Religious associations can be created in the form of religious groups and religious organizations, but only registered religious organizations have legal capacity.

Religious organizations are classified by type. In terms of internal structure, they are subdivided into local and centralized.

A local religious organization is a religious organization consisting of at least ten members who have reached the age of 18 and permanently reside in the same locality or in one urban or rural settlement.

Local religious organizations can exist independently (for example, Protestant religious communities) or be part of centralized religious organizations (for example, parishes and monasteries of the Russian Orthodox Church, mosques of spiritual administrations of Muslims of Russia). A centralized religious organization is a multi-tiered religious association made up of at least three local religious organizations.

At the same time, a centralized religious organization, the structures of which operated on the territory of the Russian Federation for at least 50 years at the time of its application for state registration, has the right to use the words "Russia", "Russian" and derivatives from them in its names. Religious organizations for the right to use these words and phrases in the names of their organizations are exempt from paying state fees in accordance with Art. 333.35 of the Tax Code of the Russian Federation.

A religious organization is also recognized as an institution or organization created by a centralized religious organization in accordance with its charter, having the purpose and characteristics that are provided for in paragraph 1 of Art. 6 of the Federal Law "On Freedom of Conscience and on Religious Associations", including a leading or coordinating body or institution, as well as an institution of professional religious education.

Local religious organizations have the right to establish educational institutions that are registered as non-state educational institutions. Professional religious education institutions are established by centralized religious organizations.

Thus, the activities of the Orthodox Church in Russia are regulated by the Statute of the Russian Orthodox Church. Another official name for the Russian Orthodox Church is the Moscow Patriarchate.

In accordance with the Charter (Art. 3), the jurisdiction of the Russian Orthodox Church extends to persons of the Orthodox confession living in the canonical territory of the Russian Orthodox Church: in Russia, Ukraine, Belarus, Moldova, Azerbaijan, Kazakhstan, Kyrgyzstan, Latvia, Lithuania, Tajikistan, Turkmenistan, Uzbekistan, Estonia, as well as voluntarily included in it Orthodox Christians living in other countries.

The Self-governing Churches, Exarchates, Dioceses, Synodal institutions, deaneries, parishes, monasteries, brotherhoods, sisterhoods, theological educational institutions, missions, representations and farmsteads, which are part of the Russian Orthodox Church, canonically constitute the Moscow Patriarchate.

The Russian Orthodox Church is registered as a legal entity in the Russian Federation as a centralized religious organization.

The Moscow Patriarchate and other canonical subdivisions of the Russian Orthodox Church located on the territory of the Russian Federation are registered as legal entities as centralized or local religious organizations.

Canonical subdivisions of the Russian Orthodox Church located on the territory of other states can be registered as legal entities in accordance with the laws existing in each country (Article 5 of the Statute of the Russian Orthodox Church).

The Russian Orthodox Church has a hierarchical structure of government. The highest bodies of church power and administration are the Local Council, the Bishops' Council, the Holy Synod, headed by the Patriarch of Moscow and All Russia.

Monasteries of the Russian Orthodox Church, which are opened by the decision of the Patriarch and the Synod, can be registered as legal entities. Legal entities are also higher, secondary specialized theological educational institutions created by the Synod on the proposal of the diocesan bishop.

In 1988, in the year of the 1000th anniversary of the Baptism of Rus, there were 67 dioceses, 21 monasteries, 6893 parishes, 2 Theological academies and 3 Theological seminaries in the Russian Orthodox Church.

Currently, there are 136 dioceses of the Russian Orthodox Church, including Russia - 68, Ukraine - 35, Belarus - 11, Moldova - 6, Kazakhstan - 3, the Baltic States - 3, Central Asia - 1, as well as the Baku-Caspian diocese. In the far abroad, there are 8 dioceses of the Moscow Patriarchate. The number of bishops was 171, of which 131 were diocesan, 40 were vicarious, and 13 were retired.

In Russia, the CIS countries and the Baltic states (excluding data on the dioceses of the far abroad), there are 27393 parishes, 708 monasteries, including 335 for men, 373 for women; there are also 389 monastic farmsteads and sketes. The clergy is 29450, of which 26158 are priests, 3292 are deacons. 5920 inhabitants serve in men's monasteries, and 10,072 inhabitants in women. The number of Orthodox gymnasiums, lyceums, schools is 201, Sunday schools - 9920, Orthodox youth centers - 431, church shelters - 130. The church takes care of 2867 hospitals, 1578 orphanages and 1892 other social institutions. There are also 1,433 church social institutions: nursing homes, almshouses, sisterhoods of mercy, charitable canteens, rehabilitation centers for drug addicts and people suffering from alcoholism.

Religious organizations are subject to state registration in accordance with the Federal Law "On State Registration of Legal Entities and Individual Entrepreneurs", taking into account a special procedure for state registration.

For most legal entities, Russian legislation provides for a declarative procedure for state registration. For religious organizations, in essence, the previously existing permissive procedure for state registration is preserved, which makes it possible to take into account the specifics of their legal status when registering, on the one hand, as subjects of civil legal relations, and on the other, as subjects of public legal relations, and the need for greater state control in some areas of activity.

The law does not contain a list of criteria by which it is possible to distinguish certain types of legal entities that are subject to registration in a special order, but contains a rule that such a procedure can be established only by federal laws.

Departure from the general declarative procedure for registration in this case should be considered as a restriction of civil rights, permissible within the limits established by Art. 1 of the Civil Code of the Russian Federation, based on the general principles of civil legislation.

Thus, the special procedure for state registration can be installed in relation to organizations created for the implementation of public (public, political or religious) activities, in respect of which federal laws establish requirements related to their acquisition of public law status and subsequent control by the state over their activities as subjects of public law relations.

When registering religious organizations, political parties and some other organizational and legal forms of legal entities, a mandatory legal examination of the documents submitted to the registering authority is provided. As a general rule, for most forms of legal entities, such an examination is not provided.

By order of the Ministry of Justice of the Russian Federation of March 16, 2005, No. 22, the List of officials making decisions on state registration of public and religious associations and exercising control over their activities was approved.

Such persons include:

Director of the Federal Registration Service and his deputy;

Head of the Office for Political Parties, Public and Religious Associations, his deputy;

heads of territorial bodies of the Federal Registration Service, their deputies;

officials of the Office for Political Parties, Public and Religious Associations and Territorial Bodies of the Federal Registration Service, specially authorized to exercise control over the activities of public and religious associations.

The decision on state registration of a religious organization is made by the federal executive body authorized in this area, or by its territorial body.

The federal executive body performing functions in the field of state registration of religious organizations is the Federal Registration Service (Rosregistration). Rosregistratsiya is subordinate to the Ministry of Justice of the Russian Federation.

The entry into the Unified State Register of Legal Entities of information on the creation, reorganization and liquidation of religious organizations is carried out by the authorized registering body on the basis of a decision on registration made by the Federal Registration Service or its territorial body.

The procedure for interaction between the federal body of state registration and its territorial bodies with the authorized registering body for the state registration of religious organizations is determined by the Government of the Russian Federation.

The decision on state registration of a local religious organization, as well as a centralized religious organization with local religious organizations on the territory of one constituent entity of the Russian Federation, is made by the territorial body in the corresponding constituent entity of Russia.

If a centralized religious organization with a religious center abroad was registered on the territory of Russia, then within the meaning of paragraph 1 of Art. 13 of the Federal Law of September 26, 1997 No. 125-FZ "On freedom of conscience and on religious associations" is no longer a foreign religious organization and has the right to issue appropriate confirmations to its structural divisions on the territory of the Russian Federation, - explained in a letter from the Ministry of Justice of the Russian Federation of 24 December 1997 "On the Application of Legislation on Religious Associations."

The federal state registration body decides on the registration of a centralized religious organization that includes local religious organizations in the territories of two or more constituent entities of the Russian Federation.

The decision on state registration of religious organizations formed by centralized organizations, for example, institutions of professional religious education, is taken by the body that made the decision to register the relevant religious organization.

In the countries of Central Asia, state registration is carried out by the justice authorities, with the exception of Tajikistan, where registration is under the jurisdiction of local executive bodies and the government. For the formation of most religious organizations, at least 100 people are needed in Uzbekistan, from 5 to 50 - in Turkmenistan, 10 - in Kazakhstan, Kyrgyzstan and Tajikistan.

For state registration of a local religious organization in the Russian Federation, founders submit to the appropriate territorial body of the federal state registration body:

registration application;

a list of persons creating a religious organization, indicating citizenship, place of residence, date of birth;

the charter of a religious organization;

minutes of the constituent assembly;

a document confirming the existence of a religious group in a given territory for at least 15 years, issued by a local government, or confirming its entry into a centralized religious organization, issued by its governing center;

information about the foundations of the doctrine and the corresponding practice, including about the history of the emergence of religion and this association, about the forms and methods of its activities, about the attitude towards family and marriage, towards education, the characteristics of the attitude towards the health of followers of this religion, restrictions for members and ministers organizations with regard to their civil rights and obligations;

In the case of registration of local religious organizations that are part of a centralized organization with a single creed, for example, the Russian Orthodox Church, it is possible to submit a corresponding "model" document.

The charter of a legal entity indicates its location and does not establish the territorial limits of its functioning. At the same time, it is not prohibited to record this in accordance with the institutional and hierarchical structure of a religious organization.

Within the meaning of the law, the territorial sphere of activity of a local religious organization is the territory of the corresponding urban, rural or other settlement (clause 3 of article 8), and of a centralized organization - the territory of the constituent entities of the Russian Federation, where there are local organizations that are part of it (clause 3 of article 8). eleven).

In accordance with paragraph 2 of Art. 16 of the Federal Law of September 26, 1997 No. 125-FZ "On freedom of conscience and on religious associations" worship services, religious rituals and ceremonies can be performed in residential premises, but within the meaning of paragraph 1 of Art. 7 of the same law, premises may be provided for these purposes only by members of a religious group. The dwelling can only be used for citizens' residence and the placement of organizations in it is not allowed (clause 3 of article 288, part 1 and clause 2 of article 671, part 2 of the Civil Code of the Russian Federation).

The use of residential premises as a legal address is not prohibited. But at the same time, the religious organization must notify the registering body, which is at the same time a controlling body, about the place of its actual location.

If the superior governing body (center) of the religious organization being formed is outside the Russian Federation, the charter or other fundamental document of the foreign religious organization, which is certified by the state authority of the state where this organization is located, is additionally submitted.

Order of the Ministry of Justice of Russia No. 68 of March 25, 2003 "On Approval of the Rules for Considering Applications and Making a Decision on State Registration" defines the procedure for submitting documents for state registration of religious organizations.

The grounds for state registration of centralized religious organizations, as well as the religious organizations formed by them are:

registration application;

a list of founders of a religious organization;

the charter of the religious organization being created, approved by its founder (s);

information about the address (location) of the permanent governing body of the religious organization being created, at which the connection with the religious organization is carried out;

notarized copies of the charter and the document on state registration of the founder (founders);

the corresponding decision of the authorized body of the founder (founders);

document confirming the payment of the state fee.

When creating a centralized religious organization, the founder (founders) shall also submit the statutes of at least three local religious organizations that are part of its structure, and information about other religious organizations that are part of the said structure.

An application for state registration of a religious organization created by a centralized organization is considered within a month from the date of submission of documents. In other cases, the body that makes the decision on state registration has the right to extend the period for consideration of documents up to 6 months to conduct state religious expertise... The procedure for conducting a state religious examination is established by the Government of the Russian Federation, and is also regulated by order of the Ministry of Justice of the Russian Federation of October 8, 1998 No. 140.

The State Religious Expertise is appointed if additional research is required for:

confirmation of the religious nature of the organization and determination or absence of grounds established by law for refusing to register it as a religious organization with the appropriate name;

revealing, in the peculiarities of the doctrine and practice of a religious association, the presence or absence of connection with the actions committed by the members of the religious association, recognized in the established manner as illegal, in order to apply to the court with a claim to prohibit the activities of the religious association and liquidate the religious organization;

identifying the need to suspend the activities of a religious association, including in connection with the conduct of extremist activities.

The list of tasks in conducting state religious studies was determined taking into account the needs of law enforcement practice in state regulation of missionary activities, restrictions on the activities of organizations conducting religious activities, but registered as public ones, and in the context of countering extremist activities.

However, due to the fact that today there is no unified legal understanding of the definition of religion, experts are actually guided by their own ideas about religion.

On the basis of the decision on state registration of a religious organization, the authorized registering body, within a period of not more than 5 working days from the date of receipt of the necessary information, makes a corresponding entry in the Unified State Register of Legal Entities and informs the body that made the decision on state registration of the religious organization.

The federal state registration body or its territorial body, no later than 3 working days from the date of receipt of information on the record of a religious organization made in the Unified State Register of Legal Entities, issues to the applicant a document confirming the fact of the entry of the religious organization into the Unified State Register of Legal Entities. The form of the certificate of state registration of a non-profit organization, including a religious organization, was approved by order of the Ministry of Justice of the Russian Federation of March 5, 2006 No. 150.

The unified state register of legal entities is maintained by the RF Ministry of Taxes and Duties and its territorial bodies.

The Federal Tax Service has established the journal "State Registration Bulletin", in which information is to be published in accordance with the legislation of the Russian Federation on state registration of legal entities.

The justice authorities also maintain the departmental register of religious organizations to ensure the fulfillment of the functions assigned to them.

Within 10 days after state registration, a legal entity, including a religious organization, must register with the tax authority as a taxpayer.

Based on the resolution of the Federal Arbitration Court of the East Siberian District of February 1, 2001 No. A74-1998 / 00-K2-F02-21 / 01-C1 the defendant, a religious organization, was charged with penalties for violating the deadline for registering with the tax authority.

The court established the following circumstances in the case.

On June 15, 2000, the religious organization applied to the Ministry of Justice of the Republic of Khakassia for registration. On June 27, 2000, this religious association was registered, which is confirmed by the Charter and the certificate of state registration.

This certificate was obtained by a religious organization on July 10, 2000; On July 18, 2000, the defendant applied to the Tax Inspectorate for tax registration, that is, 21 days after registration with the Ministry of Justice of the Republic of Khakassia.

Since the defendant violated the 10-day deadline for filing an application for tax registration, the head of the Tax Inspectorate on July 19, 2000 issued a resolution to bring the defendant to tax liability in the form of a fine in the amount of 5,000 rubles.

The defendant did not pay the fine.

On July 31, 2000, the Tax Inspectorate filed a claim with the Arbitration Court of the Republic of Khakassia.

The court, satisfying the claims, was guided by Art. 83 of the Tax Code of the Russian Federation.

Considering that the defendant violated the 10-day deadline for filing an application for tax registration, the court found it justified to bring him to responsibility for violation of the tax registration deadline established by paragraph 1 of Art. 116 of the Tax Code of the Russian Federation, according to which the violation by the taxpayer of the established Art. 83 of the Tax Code of the Russian Federation, the deadline for filing an application for registration with the tax authority entails the recovery of a fine in the amount of 5,000 rubles.

Having established that the defendant was twice notified by the Ministry of Justice of the Republic of Khakassia (July 7, 2000 and July 14, 2000) and the Tax Inspectorate (July 6, 2000), the courts came to the legal conclusion that from the moment the application was filed with the Ministry Justice of the Republic of Khakassia On June 15, 2000, the defendant had enough time to control the moment of his state registration and timely register with the tax authorities.

The defendant did not present to the court any evidence worthy of attention, allowing it to conclude that he was not guilty. The obligation to undergo state registration corresponded to his second obligation: within 10 days after state registration to register with the tax authority as a taxpayer. Both obligations of the defendant followed from the requirements of the Federal Law “On Freedom of Conscience and on Religious Associations” and the Tax Code of the Russian Federation. The defendant's fault in the form of negligence took place.

The defendant's argument that the registering authority did not notify him of the completed registration cannot be taken into account in order to release him from the obligation of timely registration, such an obligation for the registering authority does not follow from the requirements of the law.

The cassation instance found the judicial acts decreed in accordance with the requirements of the current legislation on the basis of comprehensively examined evidence.

Guided by Art. 162, 174-177 of the Arbitration Procedure Code of the Russian Federation, the Federal Arbitration Court of the East Siberian District ruled: the decision of October 9, 2000 and the decision of the appellate instance of November 23, 2000 of the Arbitration Court of the Republic of Khakassia should be left unchanged, and the cassation appeal - dismissed ...

A religious organization can be state registration denied in cases where:

the goals and activities of a religious organization contradict the Constitution of the Russian Federation and the legislation of the Russian Federation - with reference to specific articles of laws;

the organization being created is not recognized as religious;

the charter and other submitted documents do not comply with the requirements of the legislation of the Russian Federation or the information contained therein is not reliable;

an organization with the same name was previously registered in the unified state register of legal entities;

the founder (s) is incompetent.

The phrase “the founder (founders) is unauthorized” means the failure to comply with the legal requirements for the founders of religious organizations (for example, if the founders are minor citizens, stateless of the Russian Federation, etc.). It is unacceptable to exceed the statutory powers for local and centralized organizations.

In case of refusal in state registration of a religious organization, the applicant (s) is informed of the decision taken in writing, indicating the grounds for refusal. Refusal based on the inexpediency of creating a religious organization is not allowed. Refusal of state registration of a religious organization, as well as its evasion from such registration, can be appealed in court (Article 12 of the Federal Law "On freedom of conscience and on religious associations").

Despite the fact that clauses 2 and 3 of h. 1 of Art. 33 of the Arbitration Procedure Code of the Russian Federation (as amended on December 27, 2005, as amended on March 2, 2006) refers to the jurisdiction of arbitration courts cases on disputes on the creation, reorganization and liquidation of organizations, as well as on the refusal of state registration, evasion of state registration of legal entities, when deciding on the jurisdiction of cases in relation to religious organizations, one should take into account the provisions formulated by the Plenum of the Supreme Arbitration Court of the Russian Federation of December 9, 2002 No. 11.

Explaining the issues related to the implementation of the Arbitration Procedure Code of the Russian Federation, including the determination of the jurisdiction of cases, the Plenum of the Supreme Arbitration Court of the Russian Federation in the Resolution of December 9, 2002 No. 11 "On some issues related to the implementation of the Arbitration Procedure Code Of the Russian Federation "in clause 5 indicated that cases on disputes on the creation, reorganization and liquidation, as well as on disputes on the refusal of state registration, evasion of state registration of non-profit organizations, including religious associations, which do not have their main goal profit-making activities are not subject to consideration by arbitration courts.

Corresponding resolutions indicating the lack of jurisdiction over cases related to the registration of religious organizations were adopted by the federal arbitration courts of the Moscow, Volga, North-West, and Ural districts.

When considering complaints about the refusal to register citizens' associations or applications of interested persons about their liquidation, the courts need to keep in mind that in accordance with Part 5 of Art. 13 of the Constitution of the Russian Federation, it is prohibited to create and operate associations, the goals and actions of which are aimed at forcibly changing the foundations of the constitutional order and violating the integrity of the Russian Federation, undermining the security of the state, creating armed formations, inciting social, racial, national and religious hatred.

Taking into account this constitutional provision, the court must carefully examine and evaluate in the aggregate the written and material evidence presented, the testimony of witnesses and other evidence testifying to the goals, objectives and actual activities of public associations.

The Constitution, as the main law of the country, guarantees citizens, all without exception, rights and freedoms. Their list does not depend on the attitude to religion. It is unacceptable to advocate the superiority of one faith over another. Therefore, the rules for registering a religious organization are the same for any denomination. In this article, we will tell you how a religious organization is registered, what documents should be prepared, and why a refusal can be received.

Religious organizations and their distinctive criteria

Religious organizations (ROs) are associations created voluntarily to serve and advance the faith. They differ in the following characteristic features:

• creed - a specific religion;
• conducting services, various rituals and ceremonies;
• teaching the basics of religion and preaching;
• the formation of supporters and adherents based on religiosity.

RO has distinctive features:

• The area covered by the activity. In order for the LRO to be recognized, the number of community members is at least 10 people. Age also matters - 18 years and older. All of them must live in one settlement. The CRO includes three or more local ones.
• Ten (at least) citizens of the Russian Federation - members of the community - have the right to establish an LRO. They rely on the support of the CRO with the same religion, confirming the presence of these parishioners in their composition. Read also the article: → "".

Important! To register a community as a RO, you do not need to confirm its actual existence for 15 years. This requirement was canceled.

Restrictions for Local Religious Organizations

If an LRO exists outside the structure of a CRO of a similar religion, its activities are limited. As many as 10 years that have passed after state registration, the LRO has been deprived of the right to:

• the formation of structural subdivisions of the educational sphere;
• representation of a foreign RO;
• media release;
• inviting persons from other countries to preach;
• The LRO is not allowed to conduct religious rituals in hospitals, other medical and preventive institutions, boarding schools for the disabled and the elderly, and prisons.

Documents for registration of a future religious organization

After holding a constituent assembly in the future RO and preparing all documents, you can apply for registration to the appropriate authority located in the same territory. The package of required documents consists of:

1. Of the charter of a religious organization.
2. Minutes of the meeting of the founders.
3. List of RO participants. In addition to the full name of each, citizenship, date of birth and place of residence should be indicated.
4. Information about where the governing body of the RO is located.
5. Receipt for payment of state duty.
6. Statements.

An important component is information about the doctrine and its application in practice. It is necessary to describe the history of how this direction of religion arose. You also need to provide information about:

• what methods and techniques does the RO use in its work;
• what is the organization's attitude to educational issues, family, marriage ties;
• are there any conditions regarding the maintenance of health for those who profess this religion;
• whether civil rights and obligations for the parishioners of the RO are limited.

When the governing body of the RO is located abroad, the package of documents submitted for registration must contain the charter of the foreign RO, certified by the state body of the corresponding country. Instead, another document (fundamental) of the central RO is allowed. An application for registration is considered for a month. It is allowed to extend the time for its consideration up to six months, if it is necessary to conduct a religious examination.

The activities of an already registered RO can be banned if, for example, it is extremist or damages health.

Example 1. In the Rostov region, a trial was underway, during which the prosecutor demanded to ban the activities of the LRO Jehovah's Witnesses Taganrog. One of the reasons is the persuasion of parishioners to refuse medical care. In addition, the RO encouraged actions that lead to the destruction of the family, incitement of interreligious enmity. The proceedings continued for several years. LRO was either prohibited or allowed. As a result, several people were convicted, the RO registration was canceled.

Rules for making decisions on state registration of a religious organization

The rules are developed taking into account the Federal Law and government regulations. They are designed to regulate the time for:

• consideration of submitted documents;
• making a decision regarding registration of RO.

The verdict is passed by the Ministry of Justice and its territorial bodies. In accordance with it, information on the establishment of a RO is entered into the Unified State Register of Legal Entities. This should happen within 5 business days.

The state registration body, no later than three (working) days after receiving the data on entry into the Unified State Register of Legal Entities, must issue the applicant with an official document confirming the fact that the above entry has been made.

How to register a religious organization: step-by-step instructions

The need to register RO is enshrined in legislation. For it to be successful, you need to follow the following sequence:

When it is possible to receive a refusal to register

The list of reasons that serve as the basis for a RO to be refused state registration:

1. The goals that the RO determines for its work, its activities, contradict the legislation of the country. Here the official is obliged to indicate a link to specific articles of laws.
2. The organization does not meet the distinctive characteristics of a religious one.
3. Incorrect information is indicated in the charter and other papers.
4. The RO name is not original. An organization with the same name is already present in the Unified State Register of Legal Entities.
5. The preparation of the submitted documents does not meet legal requirements (in form or content).
6. Founders are not authorized to establish RO.

An official refusal is sent to the applicants, in which its grounds are clearly described. The document can be appealed by going to court. Such a refusal motive as inexpediency is not acceptable.

Features of taxation and accounting

ROs joined business processes and became their full-fledged participants. They are engaged in production and sale of goods, own land, real estate, movable property, organize their own enterprises. This means that ROs should be subject to all the requirements that apply to other legal entities.

• ROs conduct accounting and pay taxes, although they have many benefits.
• All the incomes received by the RO and its expenses are recorded in the corresponding registers. The accounting is carried out in chronological order.
• The use of accounts and double entry is mandatory. Read also the article: → "".

The charter activities of the RO are financed by the following receipts:

• donations donated by citizens and various institutions voluntarily;
• income from widespread religious literature, other items, including audio and video recordings;
• proceeds from the promotion of individual products;
• budgetary and extrabudgetary receipts.

Here are some of the accounting entries:

These records record humanitarian aid and donations:

If RO uses OCH, it is a payer of VAT, income taxes, property and transport (if any).

Income tax does not apply to income received from the sale of items, which cannot be dispensed with when performing a cult, and income from directly cult activities. RO pays VAT only when it is engaged in business. They are not subject to services for:

• conducting rituals and ceremonies;
• the sale of religious items when it does not contain elements of commerce.

Content of the charter of a religious organization

The set of rules and regulations, which establishes the procedure for the RO's activities and is called the "charter", is developed taking into account the requirements of the country's civil legislation. It necessarily prescribes:

1. RO name, its address, type and religion.
2. Goals, list of tasks and methods of activity.
3. In what order is the organization created and terminated.
4. Information about the governing bodies, the procedure for their formation and the issues that they have the right to decide.
5. Structure.
6. Where does the money come from, and what are the sources of property.
7. How to dispose of them if RO ceases to operate.
8. In what order are amendments and additions made to the charter.

The name of the RO must contain information about which religion it belongs to. RO is often registered as a public organization. Religious propaganda is being carried out under her cover. Yes, RO is also a public organization. But the legislation unambiguously defines the distinctive features of RO. First of all, this concerns the goals of the formation.

Registration of an organization as a religious one imposes a number of restrictions on the field of its activity. For example, they can conduct classes in schools only after obtaining parental consent. Public organizations do not need this. From time to time, conflicts arise that are resolved in court.

Example 2. In one of the localities, there was a "New Generation" organization. Its parishioners simultaneously had membership in the public organization "Center for Creative Youth". Based on this, they carried out activities in schools against the spread and use of drugs. They were accompanied by religious films.

Some parents have complained to the education department. After the inspection, the public organization was officially warned that this type of activity was unlawful. The Center for Creative Youth filed a lawsuit and won. After the cassation appeal, the case was considered in the regional court. The claims against the public organization were recognized as well-founded, and the RO's influence through it ceased.

Top 5 Frequently Asked Questions

Question number 1. Is it possible to use such words as “Russian”, “Russia” in the name of RO?

Such words and their derivatives are allowed to be inserted into the name if the structures of the organization have been legally operating in the country for 50 years or more.

Question number 2. What is the amount of the fee that should be paid for the right to use the words indicated in the previous question?

There is no state duty, which is spelled out in the Tax Code (Art. 333.35, paragraph 1).

Question number 3. In the charter of the RO, both its full name and an abbreviated one are recorded?

Answer. The legislation prohibits the abbreviated name to appear in the charter.

Question number 4. Is it possible to reduce the tax base by the amounts transferred for charitable purposes.

It is impossible, since such expenses do not relate to activities aimed at generating income.

Question number 5... Where is the abbreviated name RO used?

It can be indicated when carrying out various economic relations, in particular in contracts of a civil nature. The full name is written in the preamble, and then the abbreviated one.

Russian legislation and law enforcement practice are gradually unifying the general principles of legal responsibility for possible violations of legal norms regarding the registration of all legal entities and, in particular, RO. For this process to be successful and problem-free, a more perfect legislative base and mechanisms for regulating legal relations are required.

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List of documents for state registration in connection with liquidation:

For state registration local religious organization upon its creation, the following documents are submitted to the Office of the Ministry of Justice of the Russian Federation in the Udmurt Republic:

1. (form No. Р11001 approved by order of the Federal Tax Service dated 25.01.2012 No. ММВ-7-6 / [email protected]"On the approval of the forms and requirements for the execution of documents submitted to the registering authority during state registration of legal entities, individual entrepreneurs and peasant (farmer) enterprises) - in 2 copies .

When submitting an application for state registration of a non-profit organization upon its creation

• information about the founders (sheets A, B, C and (or) D of the application form No. P11001)
• information about an individual who has the right to act on behalf of a legal entity without a power of attorney (sheet E of the application form No. P11001). If several individuals have the right to act without a power of attorney on behalf of a legal entity, it is completed in relation to each such individual.
• information about codes according to the All-Russian classifier of types of economic activities (sheet I of the application form No. P11001). The All-Russian Classifier of Economic Activities OK 029-2014 (NACE Rev. 2), approved by order of the Federal Agency for Technical Regulation and Metrology No. 14-st dated 31.01.2014, is applied. In this case, at least four digital characters of the code are indicated.
• information about the applicant (sheet H of the application form No. P11001).
  

The presence in the application of corrections, addenda (postscripts) is not allowed.

2. List of persons creating a religious organization, indicating citizenship, place of residence, date of birth - in 2 copies .

3. The charter religious organization - in 3 copies .

4. Minutes of the constituent assembly of a religious organization - in 2 copies.

5. A document confirming the entry of a local religious organization into the structure of a centralized religious organization of the same denomination, issued by the governing body (center) of a centralized religious organization, if the local religious organization is part of the structure of a centralized religious organization - in 2 copies.

6. Information about the basics of the doctrine and the practice corresponding to it, including: about the history of the emergence of religion and this association, about the forms and methods of its activities, about the attitude towards family and marriage, towards education, the peculiarities of the attitude towards the health of followers of this religion, restrictions for members and ministers of the organization in relation to their civil rights and obligations - in 2 copies .

8. List of documents(when sent by post).

All documents, except for the constituent documents of a religious organization, are submitted for state registration in two copies, one of which must be original. The constituent documents of a religious organization are submitted in three original copies, with the exception of documents submitted in electronic form. Two copies of constituent documents submitted for state registration must be bound and certified by the signature of the applicant or a notary.
The documents required for state registration of a religious organization shall be submitted no later than three months from the date of the decision to establish.

1. (form No. Р15001 approved by order of the Federal Tax Service dated 25.01.2012 No. ММВ-7-6 / [email protected]"On the approval of the forms and requirements for the execution of documents submitted to the registering authority during the state registration of legal entities, individual entrepreneurs and peasant (farmer) enterprises") - in 2 copies .

When submitting a notice of liquidation of a legal entity must be filled in:

• information about the applicant (sheet B of the notification form No. Р15001).

Other sheets of the application are filled out if necessary. Blank sheets, as well as completely blank pages of multi-page sheets of the application form, are not included in the submitted application. The authenticity of the applicant's signature must be certified by a notary.

Religious organization - a voluntary association of citizens of the Russian Federation, other persons permanently and legally residing in the territory of the Russian Federation, formed for the purpose of joint confession and dissemination of faith and having characteristics corresponding to this purpose:

• religion;
• performing divine services, other religious rites and ceremonies;
• teaching religion and religious education of their followers.

Religious associations can be created in the form of religious groups and religious organizations. Religious organizations are subject to government organization.
The activities of religious organizations in Russia are regulated by the Federal Law "On Freedom of Conscience and Religious Associations" No. 125-FZ dated September 26, 1997.

Distinctive features of Religious Organizations:

• Religious organizations, depending on the territorial scope of their activities, are subdivided into local and centralized. A local religious organization is a religious organization consisting of at least ten members who have reached the age of eighteen and permanently reside in the same locality or in one urban or rural settlement. A centralized religious organization is a religious organization consisting, in accordance with its charter, of at least three local religious organizations;
• The founders of a local religious organization can be at least ten citizens of the Russian Federation, united in a religious group, which has a confirmation of its existence in this territory for at least fifteen years, issued by local authorities, or confirmation of entry into the structure of a centralized religious organization of the same religion issued by the specified organization.

List of documents required for registration of a Religious Organization:
1. Copies of the passports of the founders.
2. A copy of the passport of the future head of the religious organization.
3. List of OKVED.
4. Information about the address (location) of the organization (letter of guarantee and title document).

The cost of the service of state registration of a Religious organization includes:
1. Consultation on the creation and registration;
2. Verification of the name upon registration with the Office of the Ministry of Justice of the Russian Federation;
3. Preparation of a set of documents for registration;
4. Payment of the state fee in the amount of 4000 rubles. (paid separately);
5. Registration of a religious organization with the Office of the Ministry of Justice of the Russian Federation and registration with the Inspectorate of the Federal Tax Service of Russia;
6. Assigning statistics codes (PRINT ROSSTAT INFORMATION LETTER) .

Additional expenses:
1. Notary services (certification of each applicant is paid separately);
2. State duty (4000 rubles).

Hello. You cannot register a religion, but a religious organization - yes.

In accordance with paragraph 1 of Article 11 of the Law, religious organizations are subject to state registration in accordance with the Federal Law “On State Registration of Legal Entities”. The decision on state registration of a religious organization is made by the Ministry of Justice of the Russian Federation or its territorial bodies.

In accordance with RULES
CONSIDERATION OF APPLICATIONS AND MAKING A DECISION
ON STATE REGISTRATION OF RELIGIOUS ORGANIZATIONS
MINISTRY OF JUSTICE OF THE RUSSIAN FEDERATION AND ITS
TERRITORIAL BODIES -

Procedure for submitting documents
for state registration of religious organizations

5. For state registration of a local religious organization, its founders submit the following documents in duplicate to the appropriate justice authority (except for subparagraph 5.4 of these Rules):
5.1. Inventory of documents and information submitted for state registration.
5.2. Application for state registration in the form approved by the Government of the Russian Federation, signed by the applicant, the signature of which is notarized in the manner prescribed by the Federal Law of 08.08.2001 N 129-FZ "On state registration of legal entities" for state registration of legal entities.
5.3. List of persons (founders) creating a religious organization of the established form.
5.4. The charter of a religious organization in triplicate, which meets the requirements of Article 10 of the Law.
Copies of the charter must be executed in typewritten form, identical, numbered, stitched and certified by the governing body (head) of the religious organization.
5.5. Minutes of the constituent assembly, containing information on the date and place of the meeting, the quantitative and personal composition of participants and working bodies, the substance of the decisions made (on the creation of a religious organization, the adoption of its charter, the election of governing bodies) and the results of voting on them.
5.6. A document confirming the existence of a religious group in a given territory for at least fifteen years, issued by a local government, or confirming its entry into a centralized religious organization, issued by its governing center.
5.7. Information about the foundations of the doctrine and the corresponding practice, including the history of the emergence of religion and this association; about the forms and methods of its activities; about the attitude towards family and marriage, towards education; the peculiarities of the attitude to health of the followers of this religion; restrictions for members and employees of the organization in relation to their civil rights and duties.
5.8. Information about the address (location) of the permanent governing body of the religious organization being created, at which communication with the religious organization is carried out.
5.9. In the event that the higher governing body (center) of the religious organization being created is outside the Russian Federation, the charter or other fundamental document of the foreign religious organization, which is certified by the state body of the state where this organization is located, is additionally submitted.
5.10. Document confirming the payment of the state fee.
6. For state registration of centralized religious organizations, as well as religious organizations formed by centralized religious organizations, two copies of the following shall be submitted to the Ministry of Justice of the Russian Federation or its territorial body (except for subparagraph 6.5 of these Rules):
6.1. Inventory of documents and information submitted for state registration.
6.2. Application for state registration in the form established in subparagraph 5.2 of these Rules.
6.3. List of founders of a religious organization (legal entities).
6.4. In accordance with the Federal Law of September 26, 1997 N 125-FZ "On freedom of conscience and on religious associations" copies of the charter and the document on state registration of the founder (s) are notarized.
6.5. The charter of the religious organization to be created in triplicate, approved by its founder (founders), meets the requirements established in Article 10 of the Law.
6.6. The corresponding decision of the authorized body of the founder (founders), drawn up in the form of minutes of the general meeting, conference, congress, etc. in compliance with the requirements for this type of legal documents.
6.7. Information about religious organizations that are part of the structure of the religious organization being created, with a copy of the statutes and certificates of state registration of at least three local religious organizations that are part of its structure.
6.8. Information about the address (location) of the permanent governing body of the organization being created, at which communication with the religious organization is carried out.
6.9. In the event that the superior governing body (center) of the religious organization being created is located outside the Russian Federation, the documents provided for in subparagraph 5.9 of these Rules are submitted.
6.10. Document confirming the payment of the state fee.
6.11. Documents and other materials are submitted to the federal justice body or its territorial body in Russian - the state language of the Russian Federation (Law of the RSFSR dated 25.10.1991 N 1807-1 "On the languages ​​of the peoples of the RSFSR" - Bulletin of the Congress of People's Deputies of the RSFSR and the Supreme Soviet of the RSFSR, 1991 , N 50, Art. 1740; Collected Legislation of the Russian Federation, 1998, N 31, Art. 3804).
7. Documents emanating from organizations and institutions of foreign states - parties to the Hague Convention of 1961, to which the Russian Federation joined in 1992, unless otherwise provided by treaties and agreements of the Russian Federation with foreign states, are accepted for consideration if there is a special stamp "apostille" (certificate), which certifies the authenticity of the signature, the quality in which the person who signed the document acted, and the authenticity of the seal or stamp with which this document is attached.
Official documents and acts emanating from organizations and institutions of foreign states that are not parties to the 1961 Hague Convention of the year, unless otherwise established by the current treaties and agreements of the Russian Federation with foreign states, are accepted for consideration in the presence of consular legalization, which is performed by consular offices of the Russian Federation for border and the Consular Department of the Ministry of Foreign Affairs of the Russian Federation.
Official documents and acts emanating from the countries of the Commonwealth of Independent States are accepted for consideration without a special certificate, if such documents and acts are prepared and certified by an institution or a specially authorized person within their competence, in the prescribed form and sealed with an official seal (Minsk Convention on Legal Assistance and legal relations in civil, family and criminal cases, signed by the Russian Federation in 1993).