The 'Club of Accountants and Auditors for Non-Profit Organizations' is an organization that brought together accountants, managers and activists of non-governmental non-profit organizations to exchange experience, improve skills and organize joint leisure activities, and also held regular webinars and lectures for employees. The organization also had its own online platform for finding vacancies and providing mutual services between various projects. The main goals and objectives of the 'Club of Accountants and Auditors for Non-Commercial Organizations' were legal and social protection of accountants and auditors of non-profit organizations, promoting the development of civil society in Russia and countering extremism, fascism and various kinds of intolerance.
Name
Non-profit Partnership 'Club of Accountants and Auditors for Non-Profit Organisations'
Field of activity
Labor unions and professional organizations
Status
«Foreign agent» (NGO)
Reason for recognition
The organization was listed as a 'foreign agent' after inspection by the Ministry of Justice.
Year of recognition
2015
Status description
Since 2012, such status can be obtained by non-profit organizations registered in Russia, and from 2020 unregistered public associations, which, according to the Russian government:
a) receive foreign funding,
b) participate in «political activity», which is understood as any public activity.
Who recognizes:
Ministry of Justice of the Russian Federation.
Responsibilities:
NPO-"foreign agents» are required to provide a report on their activities, audit reports, and data on the organization’s personnel. In addition, they must submit to the Ministry of Justice a report on the goals and actual spending of funds, including those received from foreign sources.
Unregistered public associations must provide the Ministry of Justice with a notice on receipt of funds from foreign sources and participation in political activities, as well as with a report on the funds received, purposes, and their actual use.
Administrative liability:
mentioning an NGO-"foreign agent» and an unregistered public association-foreign agent on the Internet or in the media — a fine of up to 50 thousand rubles. (Article 13.15 of the Code of Administrative Offences).
failure to submit or untimely submission of reports — a fine of up to 300 thousand rubles for an NCO-foreign agent (Article 19.7.5-2 of the Code of Administrative Offences) and up to 30 thousand rubles for unregistered public associations (Article 19.7.5-3 of the Code of Administrative Offences).
if the association produces or distributes materials without specifying that such association is a foreign agent — a fine of up to 300 thousand rubles, for unregistered public associations (Article 19.7.5-3 of the Code of Administrative Offences) and up to 500 thousand rubles for an NGO-foreign agent (Article 19.34 of the Code of Administrative Offences).
if an employee, but not an association as a whole, distributes any materials and does not indicate that he/she is an employee of an NGO-foreign agent — a fine of five thousand rubles and for unregistered public associations (Article 19.7.5-3 of the Code of Administrative Offences), and for NGOs (Article 19.34 of the Code of Administrative Offences).
if the organization operates but does not enter itself in the register of foreign agents — a fine of up to 500 thousand rubles for non-profit organizations (Article 19.34 of the Code of Administrative Offences).
if the activities of the organization are suspended, but it continues to function — a fine for an unregistered public association for organizers up to two thousand rubles, and for participants — up to one thousand rubles, for an NGO-foreign agent — a fine of up to 50 thousand rubles for organizers and up to five thousand rubles for participants (Article 20.28 of the Code of Administrative Offences).
Criminal liability:
malicious evasion of reporting by registered NGOs and unregistered public associations recognized as foreign agents — a fine of up to 300 thousand rubles or imprisonment for up to two years (par.1 article 330.1 of the Criminal Code).