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Creditare ONG. Baza legala

valabil la 23 Mar 2025Conform legislatiei in vigoare!
Vera Constantin Raspuns oferit de
Vera Constantin

Expert contabil

Intrebare: Am inceput cu o asociatie non-profit (autorizata) activitatea de invatamant prescolar. Ulterior, am fost obligati sa infiintam o gradinita (pentru care am fost acreditati). Gradinita are doar cod fiscal de la finante (nu este inregistrata nici la Registrul Comertului, nici la Tribunal). Avem un control de la finante pe 6 ani la asociatie. Cand am inceput activitatea in asociatie, am acordat un imprumut firmei, bani pe care i-am restituit ulterior. Doamnele inspectoare spun ca nu era voie imprumut, ci trebuia sa fie donatie. Spuneau ca ONG-urile nu pot fi imprumutate, dar nu stiau daca gradinitele pot fi imprumutate sau nu.

1. Care sunt consecintele ca s-a restituit imprumutul din asociatie?

2. Este permis sa se faca imprumuturi in gradinita si apoi restituiri? Daca da, care este temeiul legal?

Tip societate: O.N.G.
Numar de angajati: 11-50 angajati
Platitoare TVA: Nu
Cod CAEN: Gradinita

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Atentie la data valabilitatii intrebarii!
Raspunsul oferit este in concordanta cu legislatia in vigoare la data de 23 mar 2025.

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Intrebari similare din categoria ONG

16Mar2025

Inregistrari ONG

de Gabi Popescu valabil la 16 Mar 2025
Intrebare: O ONG primeste sponsorizari si donatii atat de la societati comerciale, cat si de la persoane fizice. Pentru sumele provenite de la societati comerciale intocmeste contracte de sponsorizare sau donatie (bunuri, in special).1. Ce documente ar trebui sa intocmeasca pentru sumele primite ca donatie de la persoane fizice? Este nevoie de contracte cu acestea?2. Care este procedura/documentele de ...
17Mar2025

Servicii sociale

de Raluca Liliana Anghelache valabil la 17 Mar 2025
Intrebare: ONG se ocupa cu ajutorarea copiilor bolnavi si a cazurilor sociale prin acordarea de terapii intr-un spatiu de peste 500 mp, avand diverse cabinete medicale (kinetoterapie, fizioterapie, psihoterapie, logopedie etc.). Serviciul social este acreditat si licentiat doar pentru primul nivel, pe o suprafata de 150 mp. Pe etajele superioare, se desfasoara activitate economica in cadrul ONG, dar se ...
07Feb2025

Documente justificative. Termen de pastrare

de Munteanu Corneliu Stefan valabil la 07 Feb 2025
Intrebare: Am preluat o ONG care a efectuat plati de-a lungul anilor pentru care nu exista documente justificative. Care sunt posibilitatile legale de inchidere a acestor sume care nu mai pot fi justificate? Este obligatorie verificarea distincta a fiecarei sume si refacerea contabilitatii? Sursele fondurilor sunt, majoritatea, din cotizatiile membrilor, dar si din activitati de prestari servicii (avand si ...
07Feb2025

Imprumut catre salariat

de Gabi Popescu valabil la 07 Feb 2025
Intrebare: O ONG doreste sa isi ajute unul dintre salariatii sai, imprumutandu-i suma de 600.000 lei pe o perioada de 10 ani.1. Imprumutul poate fi facut? Daca da, ce acte trebuie intocmite (eventual un contract notarial)?2. Exista riscul ca acest imprumut sa fie considerat avantaj salarial?3. Daca imprumutul este fara dobanda, exista riscul ca ANAF sa ne recalculeze dobanda?
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de Gabi Popescu valabil la 20 Ian 2025
Intrebare: As dori sa intreb daca, in cazul unei fundatii (care nu se ocupa de spectacole sau artisti, dar are angajati proprii in functii de organizatori de evenimente), se poate acorda angajatilor suport conform celor de mai jos. De asemenea, as dori sa aflu daca exista specificatii legate de tipul contractului de munca (determinat/nedeterminat), perioada pe care se poate acorda acest supliment ...
28Dec2024

Anulare creditare asociatie si reconsiderarea ca donatie sau sponsorizare

de Anca Bilas valabil la 28 Dec 2024
Intrebare: La o asociatie inscrisa in registrul unitatilor de cult presedintele a imprumutat asociatia. Acest imprumut poate fi transformat in sponsorizare, donatie?
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martie
ianuarie
februarie
martie
aprilie
mai
iunie
iulie
august
septembrie
octombrie
noiembrie
decembrie
2025
1950
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1952
1953
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1958
1959
1960
1961
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2036
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2038
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2046
2047
2048
2049
2050
DLMMJVS
23
24
25
26
27
28
1
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5
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11
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31
1
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5
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