The purpose and goals of the creation of non-profit organizations. Is the community organization a non-profit organization? See what "Non-profit organization" is in other dictionaries

A list of options for supporting SO NPOs is also indicated, in particular, through the provision of subsidies that are financed by the federal budget, as well as the budgets of the constituent entities of the Russian Federation and the local level. What do SO NPOs do?

The activities of these organizations are related to:

• solution of public and social problems;
• preparing citizens to prevent injuries and other accidents, to cope with the devastating consequences of natural disasters, as well as man-made and environmental threats;
• social assistance to the population;
• providing practical assistance to migrants and refugees affected by military conflicts, natural disasters, man-made accidents, environmental pollution;
• with affordable legal advice for citizens and NGOs;
• security function of protection of flora and fauna;
• protection of human rights and freedoms;
• conservation of objects that have religious, cultural, historical, environmental value;
• charity, volunteering;
• measures related to the prevention of forms of behavior dangerous to society among the population;
• promoting the formation of a negative attitude of society towards corruption.
• science, education, culture, preventive measures, art, sports and spiritual development of citizens;
• promoting the mental health of people;
• education of the patriotic spirit of all age categories of citizens;
• flourishing international cooperation, promoting the preservation of traditions, cultural and linguistic values ​​of ethnic groups and peoples of the Russian Federation;
• preventive firefighting activities and participation in fire extinguishing, rescue operations;
• social adaptation of migrants;
• performing search operations that can reveal unknown burial places, reveal the remains of the military who died or went missing defending the Motherland;
• organization of activities that contribute to the social, medical and labor rehabilitation of citizens who use drugs.

Since 2016, new rules have been introduced for the preparation of NPO reports, the differences are as follows:

• the third section of the form is now called "Target funding", it should describe data on target funds;
• now, in the explanatory note to the completed balance sheet, specific additional reporting data should be indicated;
• small associations may use simplified reporting forms;
• now SO NCOs are not singled out as a separate category of associations.

SO NPOs using the simplified taxation system and engaged in scientific, cultural, educational activities, social services, and other non-commercial activities have the right not to pay mandatory social insurance contributions if an employee of SO NPOs is temporarily disabled or has become a mother.

Such benefits are available to employees of SO NPOs in the event that in the year preceding the transition to preferential terms, at least 70% of the income of the non-profit structure will be received from the target activity enshrined in the charter.

Goals pursued by non-profit organizations

According to the legislation of the Russian Federation, each commercial organization serves as an activator of certain social processes. Employees of NGOs should consider their work, which promotes the good of people, as a vocation.

But, unfortunately, some employees of non-profit organizations, instead of caring first of all about the development of social values, care about replenishing their pockets. And in general, today there are few honest people who want to promote some ideas instead of taking care of their enrichment.

It happens that foreigners become employees of NGOs and conspire under this system, which was financed from abroad.

If non-profit organizations work only in their field of activity, then this will serve as the development of social, cultural, legal values.

The main objectives of the NPO are:

• protect the rights and freedoms of citizens;
• develop and popularize sports and a healthy lifestyle;
• take care of the non-material needs of the population;
• supervise the implementation of legislative activities.

According to statistics, approximately 50% of citizens are ready to participate in charity (to some extent). For example, people willingly donate food or clothes, thus they take part in the activities of non-profit associations.

While others believe that material assistance does not solve the problems of the disadvantaged, but multiplies the number of "needy".

What can draw people's attention to non-profit organizations

People with a skeptical mindset speak negatively about how NGOs manage funds, believing that the bulk of the money goes to the accounts of the leaders of the association. However, every financial transaction is open to the public.

The following factors attract attention:

• trust plays an important role in the cooperation of the population with non-profit organizations (if a person does not trust an NGO, then nothing will attract him);

Differences between the forms of non-profit organizations are determined in Russian legislation by a wider range of features compared to commercial organizations. These features include the nature

goals of the organization,

property rights of the founders,

the composition of the founders,

presence or absence of membership in the organization.

The ban on the distribution of profits is the same for all forms of non-profit organizations. At the same time, legislation in countries with a market economy usually contains positive characteristics of the possible goals for the creation and operation of this enterprise. European and American legislation distinguishes between three types of purposes, namely the benefit of society and the public interest, the benefit of its members and the provision of mutual benefit, religious purposes.

To the number goals or activities, which are considered as beneficial to society, as a rule, include the following: health care, education, science, culture, art, enlightenment, protection of the environment, protection of human rights.

Organizations whose purpose of creation is related to ensuring the interests the members of these organizations are the following: trade unions and societies, business associations, trade associations and chambers, clubs, veterans' unions, etc.

According to Russian legislation, non-profit organizations can be created to achieve social, charitable, cultural, as well as educational, scientific and managerial goals, health protection, development of physical culture and sports. Satisfying the spiritual and other non-material needs of citizens, protecting the rights and legitimate interests, providing legal assistance, as well as for other purposes aimed at achieving public benefit. Non-profit organizations include the following:

consumer cooperative

social or religious organization

Non-commercial partnership

autonomous non-profit organizations

institutions

State. corporation

association of legal entities into associations or unions.

This list of forms of non-profit organizations is not exhaustive and may be supplemented by federal laws.

consumer cooperative - voluntary association of citizens and legal entities on the basis of membership in order to meet the material and other needs of its participants. The creation of a consumer cooperative is carried out by combining the property share contributions of its members. Members of this cooperative bear subsidiary responsibility for its obligations.

Public and religious organizations are voluntary associations of citizens on the basis of their common interests and to satisfy spiritual or other material needs. Members of public and religious organizations do not retain rights to property transferred to these organizations, including membership fees. They are not liable for the obligations of public and religious organizations in which they participate as members. In turn, organizations are not liable for the obligations of their members.

Non-commercial partnership - is an organization created to assist its members in achieving goals that are not related to making a profit. Property transferred to a non-profit partnership by its members is the property of the partnership. The members of the partnership are not liable for its obligations, and the partnership is not liable for the obligations of its members. The main feature of this form in comparison with other forms of non-profit organizations is that when leaving the partnership or liquidating the organization, its former member can receive part of the property within the value of the property contributed by him when joining this partnership.

Fund used for different values. The Fund as a form of non-profit organization is created on the basis of voluntary property contributions and pursues social, charitable, cultural, educational, scientific, sports and other socially useful goals. A foundation is an organization that does not have a membership. The founders of the foundation lose their rights to the transferred property and the property belongs to the foundation itself. The founders are not liable for the obligations of the fund created by them, and the fund is not liable for the obligations of its founders. In order to control the activities of the fund, a board of trustees should be created in it, which will supervise its activities, make various decisions by other bodies of the fund and ensure their implementation, the use of the funds of the fund and the observance of the legislation by the fund. At the same time, the board of trustees carries out its activities on a voluntary basis, i.e. free of charge.

Autonomous non-profit organization is established by citizens or legal entities on the basis of voluntary property contributions for the purpose of providing services in the field of education, healthcare, culture, science, law, physical culture and sports, as well as other services. This organization has no membership. The founders of an autonomous non-profit organization do not retain the rights to property transferred by them to the ownership of this organization. The founders are not liable for the obligations of an autonomous non-commercial organization, and at the same time it is not liable for the obligations of its founders. Vieste with the fact that the founders supervise the activities of this organization in the manner prescribed by the statutory documents. At the same time, such an organization should have a supreme collegial governing body. The forms of the foundation and the autonomous non-profit organization are very close. The difference lies in the purpose of creation and in the order of management. An autonomous non-profit organization is created to provide services in the field of education, healthcare, science, etc. The goals of the foundation are more general: social, charitable, cultural and other socially useful goals. The functional role of foundations in market economies is to accumulate money and distribute it by providing subsidies, grants, allowances, and so on.

Institutions are a non-profit organization owned by its founder. Institutions can be state, municipal and private. The owner fully or partially finances the institution and bears subsidiary liability for its obligations. The institution uses the property of the owner in accordance with the purposes of its creation. Accordingly, the institution has less autonomy than non-profit organizations of other forms.

State Corporation is a non-profit organization that does not have membership, created on the basis of federal law by the federal government body to carry out social management and other socially useful functions. Property transferred to the state corporation becomes its property and the state is not responsible for the obligations of the corporation.

Associations of legal entities are created to coordinate the business activities of their members, as well as to represent and protect their common interests. These organizations are not entitled to engage in activities that bring profit.

Charity organization - this is a special type of non-profit organizations that can be created in the form of a public organization, foundation or institution. The activities of such organizations are regulated by the federal law on charitable activities and charitable organizations. The law imposes stricter requirements on charitable organizations than on other non-profit organizations. But at the same time, the state provides charitable organizations with additional benefits in the form of tax incentives. Charitable activity is the voluntary activity of citizens or legal entities for the disinterested or preferential transfer of property to other citizens or legal entities, including funds, disinterested performance of work, provision of services or other support.

A non-state non-profit organization created to carry out charitable activities is registered as a charitable organization, while having a collegiate supreme governing body, whose members perform their duties free of charge. At the same time, there are a number of restrictions on the use of property of charitable organizations.

participation of a charitable organization in households is not allowed. societies with others.

the organization can spend no more than 20% of the total amount of funds spent by it for the financial year on the remuneration of administrative and managerial personnel.

• at least 80% of the proceeds received from financial income from non-release operations, proceeds from institutions of a different nature, households should be used to finance charitable programs. companies and incomes from business income permitted by law.

  At least 80% of the amount of each charitable donation must be spent by the organization for its main purposes within a period of not more than one year from the date of receipt of this donation, unless otherwise agreed upon for spending the funds transferred.

  The founder of a charitable organization may not purchase from it or sell it any goods, services or works on terms more favorable than in transactions with other persons. Also, charitable organizations are not allowed to use their funds to support political parties, movements, groups and companies. The law establishes requirements for the transparency of the activities of a charitable organization, namely, information on the size and structure of income, property, expenses, remuneration of employees, all this is not a commercial secret, and information on ongoing activities should be available to the public. When considering various forms of non-profit organizations, the budget code uses the concept of a budgetary institution.

A budgetary institution is understood as an organization created by state authorities or local governments to carry out managerial, socio-cultural, scientific, technical and similar functions, the activities of which are financed from the relevant budget or state. off-budget fund. Organizations endowed with state or municipal property on the basis of the right of operational management and not having the status of a federal state-owned enterprise are also recognized as budgetary institutions. Thus, all state and municipal institutions are budgetary institutions. The Budget Code requires that the financing of the activities of a budgetary institution from the relevant budget be carried out on the basis of an estimate of income and expenses, which should reflect all types of income and expenses of the institution. The use of budgetary funds should be carried out on the basis of this estimate (in accordance), while the institution retains the right to independently spend only those funds that were received from extrabudgetary sources. At present, in order to provide the population with various types of services, the responsibility for which the state has assumed, it is necessary to use an organization that has different economic forms. At the moment, there are 2 legal forms in which state non-profit organizations can be created: state. corporations and institutions. State. the corporation can be used only for the creation of individual federal organizations. State. or municipal institutions are of the type of state-administrative-controlled non-profit organization.

T. about. Currently, there is no legal form of a state non-profit organization that can be classified as a publicly controlled non-profit organization.

This necessitates the creation of a new organizational and legal form that would have the appropriate characteristics and meet the following requirements:

The main purpose of the activity is not related to the recovery of profit, and the subject and purpose of the activity must be defined in the charter.

It is allowed to create organizations, both by one and several founders.

The founders endow the organization with property that remains in their ownership, while direct tasks of the owners of the transferred property of the organization are not provided.

A key role in the management of the organization is played by the collective body or the supervisory board, formed by the founders with the involvement of the public. He controls the direction and scope of the organization's activities and approves its financial plan.

Financing of the organization's activities by the founders and buyers is carried out on the basis of agreements.

Profits are directed to the development of organizations and cannot be distributed among the founders.

This form of organization ensures its greater autonomy in relation to the founders than an organization created in the form of an institution. But at the same time, a control mechanism is used, which is carried out by the supervisory board appointed by the founder. The introduction of a new organizational and legal form will ensure the effective functioning of state and municipal organizations, however, for a number of organizations, such as hospitals, schools, higher educational institutions, clubs, museums and orphanages, it is advisable to maintain the status of an institution, since it is important to ensure administrative control over the spending of allocated state of funds.

Organizational and economic forms of entrepreneurial activity .

Classification of enterprises according to the forms of ownership of capital.

Depending on the nature of ownership of capital, all enterprises and firms are divided into public and private. At a state enterprise, federal or local authorities act as the organizer of production. As a rule, state entrepreneurial activity covers those areas of the economy that are not attractive to private business, and the state is forced to fill this gap in order to ensure a more even development of the state economy. The state enterprise is in unequal conditions compared to private farms, and in the process of functioning, the backlog of state enterprises from private ones, as a rule, is aggravated.

As for private firms, their forms include:

sole firms. The owner is one person.

Partnership. Several owners.

Joint-stock company. A company where the share is confirmed by a block of shares.

Cooperatives. They are a society, an association of people whose activities are aimed not so much at making a profit, but at helping and assisting members of cooperatives in their common activities. As a rule, such organizations break up after the implementation of their functions or turn into other societies.

People's enterprises are production cooperatives, the owners of which are also their employees. This form is attractive because it combines the economic interests of workers and owners, simplifies the decision-making process and reduces the bureaucratization of the management process.

In the modern economy, the leading role is played by a joint-stock company, whose activities are aimed at both the national and world markets. JSC is mainly associated with serial and mass production or the provision of services in trade, financial and other areas.

Non-profit organizations are organizations that:

do not pursue profit as the main goal of their activities;

do not distribute the profit (if it was nevertheless received) between the participants.

Thus, a non-profit organization is an organization in which the task of making a profit is not set and the profit received is not distributed among its participants.

Goals of creating a non-profit organization

The general goal of creating non-profit organizations is to serve the interests of society, to achieve socially useful benefits.

Non-profit organizations are created and operate to achieve socially useful goals: social, charitable, cultural, educational, scientific and managerial.

Also, non-profit organizations can be created for the purpose of protecting the health of citizens, developing physical culture and sports, meeting the spiritual and other non-material needs of citizens, protecting the rights and legitimate interests of citizens and organizations, resolving disputes and conflicts, providing legal assistance, as well as for other purposes aimed at to the achievement of public goods.

Registration of a non-profit organization

A non-profit organization is subject to state registration.

A non-profit organization is created without limiting the period of activity, unless otherwise established by the constituent documents of a non-profit organization.

In order to carry out state registration of a non-profit organization during its creation, it is necessary to submit a number of documents to the Ministry of Justice of Russia or its territorial body. These include:

an application signed by an authorized person, indicating his last name, first name, patronymic, place of residence and contact numbers;

constituent documents of a non-profit organization in triplicate.

Note that for a private institution, the constituent document is, as indicated by paragraph 1 of Art. 14 of Law N 7-FZ;

a decision on the establishment of a non-profit organization and the approval of its constituent documents, indicating the composition of the elected (appointed) bodies in two copies;

information about the founders in two copies.

document confirming the payment of the state fee.

information about the address (location) of the permanent body of the non-profit organization, at which communication with the non-profit organization is carried out.

The above documents must be submitted no later than three months from the date of the decision to establish such an organization.

A non-profit organization must have an independent balance sheet or estimate.

Forms of non-profit organizations

Non-profit organizations can be created in various forms, such forms or main types of non-profit organizations are:

non-profit partnerships;

institutions;

autonomous non-profit organizations;

social, charitable and other funds;

associations and unions;

public or religious organizations (associations);

communities of indigenous peoples;

Cossack societies.

Sources of formation of property of a non-profit organization

The sources of formation of property of a non-profit organization in monetary and other forms are:

income from the founders (including regular and one-time);

voluntary contributions and donations;

proceeds from the sale of goods, works, services;

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• On accounting for deposits, contributions and other payments to a non-profit organization

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• Audit of the annual financial statements of organizations for 2018

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• Donations to a sports institution

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Non-profit organizations (hereinafter referred to as NPOs) are one of two large groups of legal entities (the other group includes commercial organizations). The main distinguishing feature of non-profit organizations is (and this follows from their very name) that they are not created for the purpose of carrying out commercial activities.

What is an NPO, goals of creation, independence

Non-profit organizations are understood as those created for educational, cultural and other purposes specified in their constituent documents, and:

• not having as the main goal the extraction of profit;
• not distributing the profit received as a result of their activities among their participants (clause 1, article 50 of the Civil Code of the Russian Federation).

An indicative list of goals for the creation of NCOs is enshrined in clause 2 of Article 2 N 7-FZ “On Non-Commercial Organizations” dated 12.01.1996 (hereinafter - the Federal Law on NCOs). According to this law, NGOs can be created for:

• achievement of social, charitable, spiritual, cultural, educational, scientific and managerial goals;
• development of physical culture and sports, protection of the rights and legitimate interests of citizens, etc.

This list is not exhaustive, this paragraph provides that NCOs can be created for other purposes aimed at achieving public benefits.

In addition, the goals of the creation and activities of NPOs are fixed by separate federal laws.

So, for example, according to paragraph 1 of Article 19 N 74-ФЗ “On Peasant (Farm) Economy” dated 06/11/2003, a peasant (farm) economy is created in order to carry out activities for the production, processing and sale of agricultural products, in accordance with Article 1 -3, 6, 20–26 N 63-FZ “On advocacy and advocacy in the Russian Federation” dated May 31, 2002, the purpose of creating bar associations and other legal entities is to protect the rights and freedoms of citizens, provide citizens with qualified legal assistance, and represent the interests of citizens .

The specific goals of the creation of NPOs are fixed in their constituent documents, and, depending on the purpose, NPOs belong to one or another type, in which particular area they will carry out their activities.

Among the principles of organization and activities of NGOs, special importance is attached to the principle of their independence.

The independence of NPOs is ensured, first of all, by the fact that they are legal entities, and, as for all legal entities, in relation to them, among other things, the procedure for their creation and liquidation, the procedure for formation, the competence of their management bodies, NPOs are endowed with a separate property.

With regard to certain forms and types of NCOs, the principle of independence is specifically enshrined in law.

So, for example, this was done in relation to religious associations, organizations (Art. 4, 6, 25 N 125-FZ "On freedom of conscience and religious associations" dated September 26, 1997), advocacy (Art. 3 N 63-FZ "On advocacy and advocacy in the Russian Federation” dated May 31, 2002), etc.

Types and forms of non-profit organizations

According to the current legislation, NGOs can be created in various forms, for example, the Civil Code of the Russian Federation in paragraph 3 of Art. 50 provides more than 15 possible shapes.

All NCOs, depending on whether it is created on the basis of membership or not, are divided into two large groups (types): a) non-profit corporate organizations and b) non-profit unitary organizations.

To non-profit corporate organizations, according to Art. 123.1 of the Civil Code of the Russian Federation, include organizations that meet the following criteria (in addition to the criteria common to all NPOs):

1. are created on a membership basis, i.e. founders (participants) receive the right to membership in NCOs;
2. founders (participants) of NCOs form the supreme management body of the organization;
3. the decision to create a non-profit corporate organization is made by its founders at a meeting, congress, conference, etc.

Unlike non-profit corporate, non-profit unitary organizations:

1. do not have a membership;
2. are created by the decision of one founder;
3. the decision on the initial formation of the supreme governing body of such an NPO is taken by one founder.

The legislation specifically distinguishes two independent types of NCOs:

• socially oriented non-profit organizations;
• performers of public benefit services.

At the same time, according to paragraph 2.1 of Art. 2, art. 31.1 of the Federal Law on NPOs, socially oriented NPOs are understood as NPOs created for the purpose and carrying out activities to solve social problems, develop civil society, protect objects and territories of special historical, cultural significance (for example, objects of historical and cultural heritage), provide legal assistance on a gratuitous or preferential basis (legal education), etc.

The law specifically stipulates that state corporations, state-owned companies and political parties are not recognized as socially oriented NGOs.

In accordance with paragraph 2.2 of Art. 2 of the Federal Law on NPOs, providers of socially useful services are socially oriented NPOs that meet the following criteria:

• provide socially useful services of good quality for 1 year or more;
• are not organizations recognized under Russian law as a foreign agent;
• do not have debts on taxes and fees (mandatory payments).

As mentioned above, the legislation provides only an approximate list of types and forms of NCOs (clause 3, article 50 of the Civil Code of the Russian Federation).

In addition to the above list, some forms of NCOs are enshrined in paragraph 3 of Art. 2, art. Art. 6 - 11 of the Federal Law on NGOs (public and religious organizations (associations), communities of small indigenous peoples of the Russian Federation, Cossack societies, non-profit partnerships, etc.).

In turn, the above forms, depending on the goals of the creation and ongoing activities of NCOs, can also be divided into separate types.

Thus, the main regulatory legal act on consumer cooperatives is the Civil Code of the Russian Federation, in particular Art. Art. 123.2, 123.3. At the same time, the procedure for the creation, organization and activities of certain types of consumer cooperatives is determined by special federal laws.

For example, the features of housing and housing-construction cooperatives are distinguished (Articles 110 - 134 of the Housing Code of the Russian Federation are defined), credit cooperatives (FZ "On Credit Cooperation" dated July 18, 2009 No. 190-FZ), consumer societies (Law of the Russian Federation "On consumer cooperatives (consumer societies, their unions) in the Russian Federation” dated June 19, 1992 No. 3085-1), housing savings cooperatives (FZ “On housing savings cooperatives” dated December 30, 2004 No. 215-FZ), agricultural production and agricultural consumer cooperatives ( Federal Law "On Agricultural Cooperation" dated 08.12.1995 No. 193-FZ), etc.

Note that these forms can, in turn, be divided into several types. So, for example, agricultural consumer cooperatives, depending on the types of activities carried out, are divided into processing, marketing (trading), livestock, etc. (Article 4 of the Federal Law "On Agricultural Cooperation").

The creation of a number of forms of NCOs, the procedure for their organization and activities are regulated by separate special federal laws. This applies, for example, to horticultural, horticultural and dacha non-profit associations of citizens (FZ “On horticultural, horticultural and dacha non-profit associations of citizens” dated April 15, 1998 No. amendments to certain legislative acts of the Russian Federation” dated July 29, 2017 No. 217-FZ), homeowners associations (Article 291 of the Civil Code of the Russian Federation, Articles 135-152 of the Housing Code of the Russian Federation), etc.

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Foreign NPOs, NPOs with foreign agent status

Legislation specifically addresses the issue of the activities of foreign NGOs in the territory of the Russian Federation.

According to paragraph 4 of Art. 2 of the Federal Law on NPOs, organizations established outside the territory of the Russian Federation are recognized as foreign. At the same time, they must comply with the general principle of creating an NPO - the main purpose of the creation and activity is not to make a profit, the profit received as a result of the activity is not distributed among the founders (participants).

In accordance with paragraph 5 of this article, the activities of a foreign organization can be carried out on the territory of the Russian Federation through the created structural divisions (depending on the specific form of the NPO and the provisions of its charter - branches, branches, representative offices).

Also, the current legislation specifically highlights such a type of NPO as "foreign agents", the procedure for the creation, organization and activities of which has its own characteristics.

Under an NPO recognized under Russian law as performing the functions of a “foreign agent”, in accordance with paragraph 6 of Art. 2 of the Federal Law on NPOs are understood as NPOs that meet the following criteria:

1. receive funds (property) from foreign sources, which are foreign states, international organizations, foreign citizens, etc.;
2. participate in political activities on the territory of the Russian Federation in the interests of foreign sources.

The specified Federal Law provides a list of activities that are understood as political activities - rallies, demonstrations, participation in activities in elections, referendums, etc. (part 3, clause 6, article 2 of the Federal Law on NGOs). Separately, in the specified paragraph, there is a list of activities that are not recognized as political activities - activities in the field of cultural education, charitable activities, etc. (part 4, clause 6, article 2 of the Federal Law on NGOs).

It should be noted that the compliance of these norms with the Constitution of the Russian Federation is confirmed, among other things, by the Resolution of the Constitutional Court of the Russian Federation dated 08.04.2014 No. 10-P.

Rights and activities of a non-profit organization, non-profit organizations as business entities

Like all legal entities, NGOs have their own legal capacity.

As a general rule, according to Art. 49 of the Civil Code of the Russian Federation, a legal entity may have civil rights (and carry out activities) that correspond to the goals of its activities.

At the same time, some federal laws that determine the legal status of certain types of NPOs specifically stipulate the rights (powers) of NPOs.

So, for example, Art. 6 of the Federal Law “On Agricultural Cooperation”, the powers of an agricultural cooperative include the right to establish branches (representative offices), the right to acquire property, including land plots, the right to carry out foreign economic activity, the right to conclude agreements aimed at achieving goals in accordance with the charter cooperative, etc.

At the same time, the legal capacity of an NPO is different in that it is limited by the goals for which the NPO was created (statutory goals).

At the same time, the legislation does not prohibit NCOs from carrying out entrepreneurial activities in the course of their activities. At the same time, it is specifically stipulated that the profit received by an NCO in the course of carrying out its statutory activities is not subject to distribution among its participants (clause 1, article 50 of the Civil Code of the Russian Federation).

In addition, paragraph 4 of Art. 50 of the Civil Code of the Russian Federation establishes a special rule for NPOs - they can carry out income-generating activities if:

1. the implementation of such activities is provided for by the charter of the NPO;
2. such activities should meet (correspond to) the goals of creating an NPO;
3. such activities should contribute to the achievement of the objectives of the creation of NCOs.

Due to the fact that when carrying out such activities, NCOs act like any other participants in civil circulation, in order to ensure its stability, protect their counterparties in transactions made by NCOs, paragraph 5 of this article provides for a special rule: in order to carry out such activities, NCOs must have property with a market value of at least the size of the authorized capital provided for by law for limited liability companies (according to Part 1, Clause 1, Article 14 of the Federal Law “On Limited Liability Companies”, this amount is 10,000 rubles).

As a general rule, in other aspects (taxation, licensing, etc.), the entrepreneurial activity of an NPO and, accordingly, the profit received as a result of such activity, is recognized as the profit of a legal entity in the usual manner.

It should be noted that if an NPO carries out activities that require a special permit (license), their activities are subject to licensing in the general procedure for all business entities.

In a number of cases, special federal laws determine the types of activities for individual forms of NCOs.

A special place in considering the issue of the activities of NPOs is occupied by a description of the activities of NPOs in those areas that are of special importance based on the status of the NPOs themselves.

Thus, among NPOs, self-regulatory organizations (hereinafter referred to as SROs) are specially distinguished, which are designed to ensure that the activities of its members comply with the legislation and accepted standards.

According to paragraph 1 of Art. 3 of the Federal Law "On Self-Regulatory Organizations" dated December 1, 2007 No. 315-FZ (hereinafter referred to as the Federal Law on SROs), SROs are understood as NPOs that:

• created on the basis of membership;
• unite business entities, depending on the unity of the goods (works, services) produced, or being professional participants in a certain type of activity.

Self-regulatory organizations are created and operate in various areas, so SROs have been created and are functioning (for example, audit activities, engineering survey activities, mediation procedures, etc.).

The procedure for organizing and operating SROs is determined both by the specified Federal Law on SROs and by special federal laws (for example, the Federal Law “On Auditing Activities” dated December 30, 2008 No. 307-FZ, the Federal Law “On Appraisal Activities in the Russian Federation” dated July 29, 1998 No. 135 -FZ, etc.).

Particular importance in the implementation of SROs of its functions is given to the so-called "professional standards", which are developed by the relevant SROs and the application of which is mandatory for members of these organizations.

Also, the Law on NPOs specifically stipulates that NPOs created in the form of a non-profit partnership, upon acquiring the status of an SRO, lose the right to carry out entrepreneurial activities.

Governing bodies

As mentioned above, NCOs, being legal entities, have their own system of governing bodies.