Foundation - a non-profit organization type founders are ordinary citizens or legal persons who, on a voluntary basis contribute to the organization of property contributions.The organizers of the institutions pursue social and charitable, cultural and educational and other purposes beneficial to the public.
legal features of the fund
Regulations, funds are defined not only by the Civil Code and the law on non-profit organizations.Foundation - an organization that dictate the specifics of the subordination of certain law.The activity of certain categories of assets is subject to the specific regulations.Public associations are controlled by the law on public organizations.Charitable foundations operate within the law of charity.As part of the organization's membership is not provided, and the founders do not participate in the work of the organization and does not have the authority to dispose of the funds.
State funds
The concept of the fund include not only non-profit institutions, which were discussed above.There are foundations of the Russian Federation, which belong to the category of state.Extra-budgetary funds began to appear when there has been a reform of the financial system of Russia in the 1990s.It prompted the creation of specific organizations urgency of solving a number of problems of social and economic nature.In the future, it planned to create a sustainable pension system, health care and social security.Budget funds - it is a stable source of funds used to finance the specific needs of society and social level that lends itself to long-term forecasting.Sources of replenishment organization explicitly stated, and the use of funds destined purpose.
Types of funds and direction of flow of funds
budget funds play an important role in the system of centralized Finance.Organization accumulates funds is the federal budget and the budgets of the Russian is.All the money is used for the realization of the constitutional rights of citizens.The Social Fund is to provide people by age, sickness, disability, to assist in the loss of a breadwinner and in many other situations.The budget of each organization shall be approved by the official meeting in the form of federal laws.Revenues institutions provide mandatory payments of unified social tax.The structure of the state budget funds type includes:
- Russian Pension Fund;
- fund of social insurance;
- federal organizations;
- territorial organization of health insurance.
Subtleties budgeting
budget funds - a national organization formed on the extra-budgetary funds, which is controlled by the authorities of the country and the budget which is aimed exclusively at the implementation of the social needs as a common federal and territorial purposes.Budget of the Organization and its project for the coming year is formed controls the past.Projects submitted to the federal bodies of executive authority and adopted the format of federal legislation.If you have a deficit, and reviewed and approved the sources of its liquidation.The project must be provided and the sources of income and sources of consumption.Before its approval of the budget must go through a chain of public authorities, the Court of Auditors, inclusive.
Pension Fund of the Russian
largest extra-budgetary fund is the country Pension.He plays the role of the most significant social institutions.Its formation is due to the need to ensure the financial management of the pension from the state.Pension fund solves two problems simultaneously:
- conclusion of pension funds from the structure of the consolidated budget.
- output flows of pension funds on the level of an independent process.
Budgeting is due to allocations of funds to the Pension Fund in the form of insurance premiums and payments by employers.As a result, the load is removed the state budget in the form of obligations to retirees.Obligations fulfilled by the insurance payment.Last structured pension reform in three parts: basic, insurance and accumulative.
distribution payments to the pension organization
Pension Fund guarantees payment of basic pension to all persons of retirement age.Increased payments targeted at persons under the age of 80 years and persons with group 1 disability.The size of the insurance payment depends solely on the length of the pensioner and the size of his salary.Cash is formed by contributions to the pension fund premiums every month.Insurance payments corresponds to the ratio of the calculated pension capital to the number of months of the expected period of payment.In fact, the funds are not collected on account of one man, and are used for payments to other pensioners.
Social Insurance Fund
first social insurance fund in Russia appeared in 1992.It is governed by the laws of the country.As the Pension Fund, the organization acts as an independent financial institution.Any assets of the Fund - a federal property.The funds can not be withdrawn and are not part of the budget act at any level.Social insurance fund types are replenished by tax deductions.This unified social tax and a tax on the use of the simplified taxation system, the tax on income and periodic agricultural tax.The main direction of the flow of funds from the association - a payment of benefits to persons who have a temporary disability.The maximum amount of the allowance is strictly limited normative values.
Housing Fund
The fund has a slightly different format than the organizations that presented above.It does not accumulate material resources, but combines all the homes and premises of state.It is considered a basic concept throughout the housing legislation.The housing stock is considered to be the dominant state property, in saving and preserving the whole of society that are interested.The generalized concept includes substructures, differentiated according to the following criteria:
- membership of a particular form of ownership (private, municipal and state);
- specifics use of premises (social fund use, commercial and individual).
Like pension fund, housing an analogue controlled by the state, which conducts its accounting in accordance with the procedure set by the Government.The system does not include buildings or premises that are focused on a seasonal or temporary residence, regardless of its duration.Illegally built constructions are not included in the fund.Those objects that are not part of the structure can not be subject to the standards of housing legislation, and any manipulation is very difficult to carry out, including renewal.
