Commercial organizations include consumer cooperatives. Consumer cooperative as a non-profit organization. How it all started

16.04.2020

The activity of a consumer cooperative: is it allowed to conduct the activities of consumer cooperatives for the purpose of making a profit - read the article.

Question: Can a consumer cooperative conduct business activities for profit? For what purposes can the income of a consumer cooperative be directed?

Answer: Yes, maybe, in accordance with paragraph 3 of Art. 50 of the Civil Code of the Russian Federation. In accordance with paragraph 5 of Art. 116 of the Civil Code of the Russian Federation, the income of a consumer cooperative is distributed among its members.

The rationale for this position is given below in the materials of the Glavbukh System vip version

Consumer cooperatives are applicable in at least three familiar patterns

Consumer cooperative is the only non-profit organization, which is created to meet the material needs of its participants (see sidebar). Received by him during the statutory commercial activities income can be distributed among shareholders in the form of cooperative payments. Therefore, such a structure, in fact, is a cross between a commercial and a non-profit organization. *

Why a consumer cooperative can distribute profits

A consumer cooperative is a voluntary association of citizens and legal entities in order to meet the needs of participants by combining share contributions (Article 116 of the Civil Code of the Russian Federation, Article 1 of the Law of the Russian Federation of June 19, 1992 No. 3085-1). It is formed by at least five citizens or three legal entities (Clause 1, Article 7 of Law No. 3085-1) and is subject to state registration in general order.

Despite the fact that in the Civil Code of the Russian Federation such a cooperative is classified as a non-profit organization, the Federal Law of January 12, 1996 No. 7-FZ “On Non-Profit Organizations” does not apply to it (clause 3, article 1 of Law No. 7-FZ). Consequently, he is not prohibited from engaging in entrepreneurial activities and distributing profits among the participants (clause 5, article 116 of the Civil Code of the Russian Federation). But he can do this only insofar as it serves to achieve his goals (Article 50 of the Civil Code of the Russian Federation). *

Law No. 3085-1 calls the goals of the cooperative the creation and development of trade organizations, the purchase and sale of agricultural products, the production and sale of products and non-food items, as well as providing participants in production and household services. This list is not closed. An interesting feature of the cooperative is the ability to distribute income from entrepreneurial activity between shareholders.

This feature makes it possible to save on taxes by integrating consumer cooperatives into the structure of a group of companies.

Shareholder contributions do not need to be taxed on income

The Tax Code of the Russian Federation does not contain special rules on the taxation of consumer cooperatives. Therefore, profits are generally subject to income tax, fixed assets - property tax, and the sale of goods, works or services - VAT. However, there are some nuances.

In particular, targeted income for the maintenance of a non-profit organization and its statutory activities are not subject to income tax (clause 2, article 251 of the Tax Code of the Russian Federation). These include share contributions of members of the cooperative, as well as their deductions for the formation of a reserve for the repair of common property. With such a transfer, VAT does not arise for legal entities-shareholders (subclause 8, clause 2, article 146 of the Tax Code of the Russian Federation).

A consumer cooperative may apply a "simplification" or "imputation". At the same time, it is not subject to the restriction on the composition of the founders - the share of legal entities in the authorized capital is not more than 25 percent (Subclause 14, Clause 2.1, Article 346.12, Subclause 2, Clause 2.2, Article 346.26 of the Tax Code of the Russian Federation). *

What income can be distributed among shareholders

most interesting feature cooperative is the ability to distribute income from entrepreneurial activities among its members in the form of cooperative payments (clause 5, article 116 of the Civil Code of the Russian Federation, clause 1, article 24 of the Law of the Russian Federation dated June 19, 1992 No. 3085-1 “On consumer cooperation (consumer societies, their unions) in Russian Federation"). Their size should not exceed 20 percent of all the income of the cooperative (clause 2, article 24 of law No. 3085-1). However, it is not specified by what rules to calculate this amount.

Usually, in commercial organizations, they distribute net profit, determined according to accounting data (for example, Article 28 of the Federal Law of February 8, 1998 No. 14-FZ on LLC). But the law on consumer cooperation uses the term "income of a consumer society received from its entrepreneurial activity, after making mandatory payments in accordance with the law" (clause 1, article 24 of law No. 3085-1). It turns out that we are talking about revenue reduced by the amount of taxes paid.*

Advantages and disadvantages of the distribution of income, reduced by the amount of taxes. If you accept this interpretation, then such actions will allow you to distribute a larger amount among your shareholders than when dividing net profit. After all, 20 percent of revenue minus taxes is obviously more than 20 percent of net profit.

However, many officials and experts, when reading this norm, believe that the legislator meant precisely the distribution of profits. That is, income reduced not only by the amount of taxes, but also by the corresponding expenses. In particular, this follows from the long-standing letter of the Ministry of Finance of Russia dated June 20, 2001 No. 04-04-06 / 341.

Advantages and disadvantages of the distribution of net profit. This option may be more beneficial in terms of the tax burden on income recipients. After all, if payments are distributed in proportion to the contributions of the participants, they can be considered as dividends (clause 1, article 43 of the Tax Code of the Russian Federation). Therefore, formally, they should be subject to personal income tax or income tax at a rate of 9, and not 13 or 20 percent. In a relationship production cooperative officials of the Ministry of Finance of Russia agreed with this possibility (letter dated 06.04.06 No. 03-05-01-04/82).

But there is also an opposite position. The already mentioned letter of the Ministry of Finance of Russia dated June 20, 01 No. 04-04-06 / 341 states that payments to members of a consumer society cannot be considered dividends, since Article 43 of the Tax Code of the Russian Federation speaks of payments to shareholders and participants, but not to shareholders. Therefore, general tax rates should be applied - 13 or 20 percent.

Kirill Kotov, 3rd class adviser to the state civil service of the Russian Federation, to whom we turned for clarification, agrees with this. In his opinion, cooperative payments are not recognized as dividends, since this organization is non-profit and formally it does not have an authorized capital divided into shares or shares.

This position of the tax authorities is not beneficial only to shareholders in the general taxation system. If they apply the “simplification” with the “income” base, then in this case they will pay less taxes. After all, his income from participation in a consumer cooperative will be taxed at a rate of 6 or 5, not 9 percent.

Any company can use the benefits of a consumer cooperative

Given the characteristics of consumer cooperatives, there are several ways to practical application in tax planning. All of them, of course, imply that the consumer cooperative is registered in accordance with the law, and its charter describes in detail the goals of creation and the principles of operation.

Payment to employees of income not subject to insurance premiums. An analogue of such an application of a cooperative is a dividend company. They are usually created in the form of an LLC on a simplified taxation system with an “income” base, in which employees become founders. It transfers part of the profits of the group of companies, which is paid to employees as dividends. Thus, their income is not subject to insurance premiums, and personal income tax is charged at a reduced rate.

The advantage of creating a consumer cooperative instead of an LLC is the ease of admission and exclusion of shareholders from among the members of the organization. For example, for admission it is enough to apply and pay a fee, for an exception - a decision general meeting participants. In an LLC, everything is much more complicated - it is almost impossible to force a person to leave the founders of an organization by legal methods. At the same time, a cooperative, like an LLC, can apply a “simplified” system with an “income” base.

The disadvantage of using a consumer cooperative is that, according to the tax authorities, personal income tax should be withheld from cooperative payments at a rate of 13, not 9 percent. In addition, a shareholder, upon withdrawal or exclusion, may demand back his share. However, if it is minimal, then there will be no problems.

In addition, it is necessary to have a convincing explanation of exactly what needs of shareholders the consumer cooperative is intended to satisfy. For example, employees of the legal and accounting services of the group of companies became participants. In this case, the charter of the cooperative can state that it was created to meet the needs of shareholders in financial and legal information and create a market for such services. The cooperative will provide services to the group of companies and distribute the profits received among its members (see diagram 1).

Diagram 1. Using a cooperative to pay income to employees

Camouflage of rent payments under membership dues. In practice, this is achieved in the following way. The owners of the object planned for leasing make it as a share contribution to the consumer cooperative. The purpose of creating such a structure is to meet the needs of its members in retail, industrial and office space. Further, companies and individuals who want to use this property in their activities are accepted as shareholders. Instead of rent, they transfer periodic membership fees to replenish the capital of the cooperative.

As already mentioned, target financing from shareholders is not subject to VAT and income tax. Thus, the cooperative receives rent, but does not pay any taxes on it (see figure 2).

Scheme 2. How cooperative relations can replace rental relations

The problem with this variant of work is the transfer to the owners of the property of the accumulated contributions of the shareholders-tenants. There are several ways to do this. For example, transfer as a contribution to the authorized capital or as borrowed funds, if the charter of the company allows this. Or pay as cooperative contributions. But in the latter case, the recipient of the money will have to pay tax on this amount. As an option, funds can not be withdrawn from the cooperative, but the share capital can be directed to the acquisition of new expensive real estate.

In addition, it is necessary to resolve the issue with tenant shareholders who leave the cooperative members. According to paragraph 1 of Article 14 of Law No. 3085-1, a withdrawing participant can receive back his share contribution. However, in what amount and in what terms, the charter of the company determines. In it, the cooperative may provide such conditions for the return of the share so as not to return everything that has been paid for the rent.

It would seem that the scheme is sewn with white thread. However, as arbitration practice shows, with proper documenting the consumer cooperative has good chances defend in court.

Thus, in the case considered by the Tenth Arbitration Court of Appeal in its decision No. A41-4383/08 dated March 11, 2009, the district consumer society provided its own retail space under a gratuitous use agreement with its individual shareholders. At the same time, the periodic membership fees of these individuals were not taken into account in the tax base for income tax and were not subject to VAT.

The tax authorities considered that by doing so, RAIPO covers up the delivery scheme trading places for rent, and additionally accrued income tax and VAT. However, the judges considered that the consumer society acted within the framework of its charter and in no way violated civil or tax laws.

It is interesting that this case was considered by various courts six times (at the first stage, the Federal Arbitration Court of the Moscow District, by resolution No. KA-A41/3086-09 dated May 20, 2009, returned the case for reconsideration). But still, the victory remained with the company (Decree of the Federal arbitration court Moscow District dated February 25, 2010 No. KA-A41 / 15371-09-P).

The use of a consumer cooperative to retain the right to apply a special regime. As already mentioned, consumer cooperatives are not subject to the requirement for "special regimes" to have a share of legal entities of no more than 25 percent in the founders (subclause 14, clause 2.1, article 346.12 and subclause 2, clause 2.2, article 346.26 of the Tax Code of the Russian Federation).

Thus, if a group of companies carries out activities that are transferred to UTII, or plans to use a simplified taxation system, but does not meet the criteria for the composition of the founders, it can bypass them. To do this, a consumer society is created, in the charter of which it can be honestly indicated that it was created to expand the sale of products or services of cooperative members and ensure access to new markets (see Diagram 3). At the same time, the share of participation of legal entities in such a structure can reach 100 percent.

Scheme 3. The cooperative allows you to use the special regime bypassing the prohibitions

True, in the case of certain types activity as a share contribution, the participant will need to transfer his property to the cooperative. For example, in the case road transport- cars. But upon withdrawal from the number of shareholders, these objects can be returned back, if this is provided for by the charter of the company.

Thus, the created consumer society will have the right to switch to a special regime, and its profit can be distributed among the shareholders. If the distribution of profits is too expensive in terms of taxes (after all, the income tax rate of 20%, and not 9%) is applied to it, then it can be withdrawn in other ways.

A credit cooperative will justify the issuance of an interest-free loan

The issuance of an interest-free loan by a consumer cooperative as a way to withdraw accumulated profits can cause quite legitimate doubts of the tax authorities. Why do this, since it does not meet the main goals of creating a society? A safety net against such a question can be the involvement of a credit cooperative. This structure is created to meet the financial needs of its members through mutual lending ( the federal law dated July 18, 2009 No. 190-FZ “On credit cooperation”).

It turns out that the consumer cooperative itself becomes a shareholder of the credit cooperative. Joining this organization can be justified by the opportunity to receive cheap loans. But at the same time, the shareholder himself is also obliged to lend money to other participants (see diagram 4). Thus, the money is transferred to the participant in need. Since the loans are interest-free, the credit cooperative does not have a tax base - it does not pay taxes.

Diagram 4. How to justify the issuance of a loan by a consumer cooperative

A credit cooperative can also be used independently as a financial center of a group of companies - its shareholders. In this case, he will play the standard role of a cash distributor - to receive loans from profit centers and transfer them to cost centers. Or, on the contrary, issue interest-bearing loans to profit centers to reduce their tax base and attract interest-bearing loans from cost centers to reduce their losses.

A possible inconvenience of a credit cooperative is that such an organization can be created by at least 15 individuals or five legal entities. If the composition of the cooperative is mixed, it is created by at least seven shareholders.

Table: Pros and cons of various organizational and legal forms of non-profit organizations

Form of a non-profit organization Pros Cons
consumer cooperative

1. Opportunity to carry out entrepreneurial activities (clause 3, article 50 of the Civil Code of the Russian Federation)

2. Wide scope of activities (created for trading, procurement, horticultural and other activities) (clause 1, article 116 of the Civil Code of the Russian Federation)

3. Possibility to expel a participant from the cooperative (if he grossly violates his duties) (clause 4 of article 16, subparagraph 2 of clause 1 of article 21 of the Law of April 15, 1998 No. 66-FZ, article 17 of the Law of 8 December 1995 No. 193-FZ, Article 10 of the Law of December 30, 2004 No. 215-FZ)

4. The ability to distribute profits from the activities of the cooperative among the participants (clause 5 of article 116 of the Civil Code of the Russian Federation)

5. Rights to the property of the cooperative (when leaving (exclusion) from the cooperative, the participant receives the value of his share contribution and cooperative payments) (Article 18 of the Law of December 8, 1995 No. 193-FZ, Article 32 of the Law of December 30, 2004 No. 215-FZ)

1. Additional liability (members of the cooperative within three months after the approval of the annual balance sheet are required to cover the resulting losses through additional contributions) (clause 4 of article 116 of the Civil Code of the Russian Federation)

2. There may be restrictions on the number of participants (depending on the type of cooperative). For example:
- in housing savings cooperatives there can be at least 50 and no more than 5000 people (Article 12 of the Law of December 30, 2004 No. 215-FZ);
- the number of participants in an agricultural consumer cooperative must include at least two organizations or at least five citizens (clause 11, article 4 of the Law of December 8, 1995 No. 193-FZ)

3. May be declared bankrupt (subparagraph 3, paragraph 2, paragraph 4, article 42 of the Law of December 8, 1995 No. 193-FZ, subparagraph 7, paragraph 1, article 9, subparagraph 8, paragraph 5, art. 21 of the Law of December 30, 2004 No. 215-FZ)*
Public associations

2. Limited liability (participants of public associations are not liable for the debts of the organization with their property) (clause 2 of article 117 of the Civil Code of the Russian Federation, clause 2 of article 6 of the Law of January 12, 1996 No. 7-FZ)

1. Strictly targeted nature of creation and activity (created on the basis of common interests to achieve non-material goals) (clause 1, article 117 of the Civil Code of the Russian Federation, clause 1, article 6 of the Law of January 12, 1996 No. 7-FZ, article 5 Law of May 19, 1995 No. 82-FZ)

2. Restrictions on the composition of participants (only citizens or public associations) (paragraph 1, paragraph 1, article 117 of the Civil Code of the Russian Federation, paragraph 1, paragraph 1, article 6 of the Law of January 12, 1996 No. 7-FZ, articles 5, 6 of the Law of May 19, 1995 No. 82- FZ)
Religious associations:
- religious groups;
- religious organizations

1. Ability to carry out entrepreneurial activities (to achieve statutory goals) (paragraph 2, paragraph 1, article 117 of the Civil Code of the Russian Federation, paragraph 2, paragraph 1, article 6 of the Law of January 12, 1996 No. 7-FZ)

2. Limited liability (participants religious organizations are not liable for the debts of the organization with their property) (clause 2 of article 117 of the Civil Code of the Russian Federation, clause 2 of article 6 of the Law of January 12, 1996 No. 7-FZ)

1. Strictly targeted nature of creation and activity (created for the joint confession of religion, dissemination of religious teachings, religious education) (clause 1 of article 117 of the Civil Code of the Russian Federation, clause 1 of article 6 of the Law of January 12, 1996 No. 7-FZ)

2. Additional control, which is as follows:
- local authorities must be notified about the creation of a religious group with the intention to further transform it into a religious organization (clause 2, article 7 of the Law of September 26, 1997 No. 125-FZ);
- a religious group can be transformed into a religious organization if the group has been operating in the region for at least 15 years (clause 1, article 9 of the Law of September 26, 1997 No. 125-FZ)

3. Complicated state registration procedure for religious organizations (it is necessary to submit additional documents on the fundamentals of dogma) (Article 11 of the Law of September 26, 1997 No. 125-FZ)

4. Restrictions on the composition of the founders (only citizens) (paragraph 1, paragraph 1, article 117 of the Civil Code of the Russian Federation, paragraph 1, paragraph 1, article 6 of the Law of January 12, 1996 No. 7-FZ, paragraph 1, article 6 Law of September 26, 1997 No. 125-FZ)
Fund

1. Opportunity to carry out entrepreneurial activities, create joint-stock companies, LLC or ALC and participate in them (to achieve statutory goals) (paragraph 1, clause 2, article 118 of the Civil Code of the Russian Federation)

2. Limited liability (fund participants are not liable for the debts of the organization with their property) (paragraph 2, clause 1, article 118 of the Civil Code of the Russian Federation)

3. No restrictions on the number of founders (a fund can be created by one citizen or one organization) (Article 118 of the Civil Code of the Russian Federation)

1. Targeted nature of creation and activity (it is created to achieve a socially useful goal) (paragraph 1, clause 1, article 118 of the Civil Code of the Russian Federation)

2. Public reporting (obliged to annually publish reports on the use of their property) (paragraph 2, clause 2, article 118 of the Civil Code of the Russian Federation)

3. May be declared bankrupt (liquidated if there is insufficient property to conduct statutory activities) (clause 2, article 119 of the Civil Code of the Russian Federation)
Associations (unions)

1. The ability to create joint-stock companies, LLC or ALC and participate in them (paragraph 2, clause 1, article 121 of the Civil Code of the Russian Federation)

2. The ability to expel a participant from the organization (if he grossly violates his duties) (paragraph 2, clause 2, article 123 of the Civil Code of the Russian Federation)

3. Independence of participants (members of an association or union retain their independence and the rights of the organization) (clause 3 of article 121 of the Civil Code of the Russian Federation)

4. Possibility of transformation into a commercial organization (general partnership, limited partnership, LLC, ALC, joint-stock company) (paragraph 2, clause 1, article 121 of the Civil Code of the Russian Federation)

1. Restrictions on the composition of participants (only organizations) (paragraph 1, clause 1, article 121 of the Civil Code of the Russian Federation)

2. Additional liability for the debts of the association (union) (within two years from the date of withdrawal from the organization) (clause 4 of article 121, paragraph 1 of clause 2 of article 123 of the Civil Code of the Russian Federation)

3. Prohibition on carrying out entrepreneurial activities by an association or union (paragraph 2, clause 1, article 121 of the Civil Code of the Russian Federation)
institution

1. Additional control by the owner (an institution cannot freely dispose of the property transferred to it) (paragraph 2, clause 1, article 120, article 296 of the Civil Code of the Russian Federation)

2. No requirements for the number of founders (an institution can be created by one citizen or one organization, subject of the Russian Federation, state or municipal institution) (paragraph 1, clause 2, article 120 of the Civil Code of the Russian Federation)

3. The possibility of transformation (clause 2, article 17 of the Law of January 12, 1996 No. 7-FZ):
- a private institution can be transformed into a foundation, an autonomous non-profit organization, a business entity;
- state (municipal) institutions can be transformed into non-profit organizations of other forms or a business entity in cases established by law

1. Targeted nature of creation and activity (it is created for the implementation of managerial, socio-cultural and other functions of a non-commercial nature) (paragraph 1, clause 1, article 120 of the Civil Code of the Russian Federation)

2. Additional liability for owners of private or budget institutions(the owner is liable for the debts of the institution with his property, the institution is liable for its debts only with the funds belonging to him) (paragraph 4, clause 2, article 120 of the Civil Code of the Russian Federation)
Non-Profit Partnerships

1. Limited liability (the founders of a non-profit partnership are not liable for the debts of the organization with their property) (paragraph 2, clause 1, article 8 of the Law of January 12, 1996 No. 7-FZ)

2. The ability to carry out entrepreneurial activities (to achieve the goals of creating an organization). An exception is the case when non-profit partnership acquires the status self-regulatory organization(Clause 2, Article 8 of the Law of January 12, 1996 No. 7-FZ)

3. Possibility to exclude a participant from the organization (clause 4, article 8 of the Law of January 12, 1996 No. 7-FZ)

4. Rights to the property of a non-profit partnership: upon liquidation of the organization or withdrawal from the organization, the participant receives part of the property of the partnership (or the value of this property) within the value of his contribution. An exception is the case when a non-profit partnership acquires the status of a self-regulatory organization (clauses 3, 4, article 8 of the Law of January 12, 1996 No. 7-FZ)
Target nature of creation and activity (it is created to assist its participants in achieving non-commercial goals) (paragraph 1, clause 1, article 8 of the Law of January 12, 1996 No. 7-FZ)
Autonomous non-profit organizations

1. Limited liability (the founders are not liable for the debts of the organization with their property) (paragraph 2, clause 1, article 10 of the Law of January 12, 1996 No. 7-FZ)

2. Ability to carry out entrepreneurial activities (to achieve the goals of creating an organization) (clause 2, article 10 of the Law of January 12, 1996 No. 7-FZ)

3. No requirements for the number of founders (an autonomous non-profit organization can be created by one citizen or one organization) (clause 1, article 10 of the Law of January 12, 1996 No. 7-FZ)

1. Targeted nature of creation and activity (it is created to provide services in the field of education, healthcare, culture, science, law, etc.) (paragraph 1, clause 1, article 10 of the Law of January 12, 1996 No. 7-FZ )

2. Additional requirements to management (employees of an autonomous non-profit organization should not make up more than a third of the number of members of the highest governing body) (paragraph 1, clause 5, article 29 of the Law of January 12, 1996 No. 7-FZ)

The first consumer cooperatives appeared spontaneously: in 1769, Scottish weavers, dissatisfied with the quality of flour and high prices on it, organized a community that was engaged in wholesale purchases of this product. Since flour was sold by weight, millers and merchants took advantage of mixing it with chalk. Through self-purchasing in bulk, the Scots were able to guarantee the quality of flour and lower the price for members of the community.

Although the first spontaneous cooperatives eventually ceased to exist, they were replaced by an organized cooperative movement.

What is a consumer cooperative today?

The goals and objectives of consumer communities have not changed since the 18th century: cooperatives are organized to purchase goods and services on favorable terms.

It is a non-profit organization created by individuals and/or legal entities to satisfy material or other the needs of the participants.

“Although the organization is non-profit, the law does not prohibit a cooperative from engaging in entrepreneurship, distributing income among shareholders.”

Pros and cons of consumer cooperatives

Consumer cooperatives are created to solve socially useful problems. The activities of the PC are regulated by law, as well as by the charter of the community.

“There is only one significant disadvantage of this type of non-profit organization: participants must cover the losses of the PC and pay off its debts.”

Consumer cooperatives have many more advantages:

Achievement of the main goals: each participant receives the goods or services for which the community was founded.
Transparent management principles: each shareholder has 1 vote at the general meeting, which is the main governing body of the PC.
Additional profit for members: if the cooperative earns by reselling goods or providing services, each of the members receives a share of the profit.
Absence of financial losses when leaving the organization, refusing to membership: you are compensated for the value of the share or invested property.

How does a consumer cooperative work?

The task of a consumer cooperative is not to make a profit, but to provide goods and services to participants, ideally at cost. But in the interests of the organization itself, the cost may rise slightly.

Entrance fees of participants form a non-commercial analogue of the authorized capital of the organization.

Despite this, consumer cooperatives can operate in the same way as commercial enterprises: to have a staff of specialists performing a wide range of duties. The difference is only in the distribution of profits: it is divided among all participants.

How much profit each member of the cooperative receives depends on the size of its share and "commitment to the organization." Many PCs practice "loyalty rewards" by allocating a larger percentage of the profits to members who purchase large amounts of goods or services.

Like commercial organizations, consumer cooperatives can have thousands or even millions of members. In this case, the vote of each individual member at the meeting does not have much weight, and a hired leader is in charge of managing and controlling the staff.

But in order for consumer cooperatives to be profitable and useful for the participants, their work must be properly organized. Therefore, the founders and participants of the PC need the help of qualified lawyers. Contact our company! We advise individuals and legal entities when joining the PC, help with the organization of cooperatives, maintaining financial matters and withdrawal from non-profit organizations.

Many of us at least once in our lives have come across the concept of "consumer society". Not everyone knows what it is, and for the majority, joining such an association seems a very dubious decision.

(cooperative) is a non-profit organization formed to meet the material needs of its members. It can be anything: food, services, specific items.

The essence of the work of the consumer cooperative is simple. A group of people who want to receive certain goods make contributions, which are used to purchase equipment for production, and receive finished products. The budget of the organization is replenished exclusively at the expense of shares of participants.

Benefits of Participating in a Consumer Society

People who join such associations are most often interested in economic benefits. Goods made in cooperation cost its participants much less than similar products on the market that have passed the procedure of official registration and quality control. The fact is that taxes are a commercial concept, a consumer society does not put its products up for sale, and therefore the production of things requires less costs.

For the sale of goods, the organization is not required to obtain any certificates, undergo all kinds of checks. The activity of the association is a vicious circle - members of the society buy everything necessary for production, and then receive the goods. Manufactured products are not delivered to the store and do not enter the market. Sometimes they not only make monetary contributions, but also participate in the production process, for which they receive a regular salary.

Popular types of cooperatives

Despite the fact that the name "consumer society" sounds extremely rare, such organizations are easy to find. On the advertisements associations, the word “cooperative” is more common, but in most cases the type of organization is not indicated at all.

Of the consumer societies familiar to us, housing and dacha-building cooperatives can be distinguished. Participants regularly contribute a certain amount, which is directed to the purchase of territory, material and labor, and after the construction of the building they move into an apartment.

In addition, credit, agricultural, food and other consumer cooperatives are quite common. Some of them become very large and provide more wide range needs.

Consumer society organization

Members of a cooperative are called shareholders. They can be ordinary citizens or firms, legal entities. The main governing body of consumer cooperation is the general meeting, which discusses the most important questions. In the period between the fees, the council and the board of the consumer society function. In addition, bodies are created in the association that control the work officials cooperative, help to notice and eliminate shortcomings in its activities.

The consumer society can create various institutions to improve the efficiency of production. If shareholders live in different cities, branches of the cooperative are created in certain places. Nevertheless, the list of established institutions is not limited to representative offices - societies often found organizations to improve the living standards of their members. Separate associations create, for example, educational institutions, which each shareholder has the opportunity to visit.

The legal basis for the activities of the company

The rights of members of the organization are protected by the legislation of the Russian Federation. The most comprehensive is the law on cooperatives, the prescriptions of which must be observed by every consumer society. What it is, its components are discussed in this document. Also, this issue is regulated by the Civil Code and other regulations.

This law is aimed at protecting the rights of consumer cooperation and its shareholders. So, shares or inventory that a member of the association has contributed to the organization cannot be confiscated through the court because of his debts. Equipment owned by a consumer society is not taxed. If the shareholder decides to leave the organization, all his shares are returned to him, except for the introductory one. In the event that the court or members of the consumer society decide to liquidate the association, all of its property, except for the indivisible fund, shall be returned to the shareholders.

Meetings of the consumer society

The cooperation operates on a democratic basis, management is carried out by all its members. Questions regarding the activities of the association are considered at meetings of participants. Any member of the organization can attend. The decision of the consumer society is made by poll, where one vote belongs to each shareholder.

The meeting must be attended by at least half of the members, who must be warned about this no later than a week before the date of the meeting. Between gatherings, the main functions are performed by the council - the representative body of the association. At the meetings, the rights of participants, the amount of contributions to the consumer society, programs with the main goals of cooperation, and more are determined. At the training camp, you can exclude a shareholder who refuses to fulfill his duties, or accept a new member of the association.

The Role of the Board in a Consumer Society

The cooperative has its own responsible for economic activity. This role is performed by the board of the society. His powers are not the same in all associations - they are determined by the council. Each shareholder has the right to nominate himself for any position of the consumer society, and the election of candidates is within the competence of the council. The chairman of the cooperative works on behalf of the association. An audit commission is created to control the governing bodies.

Membership in a consumer society

There are two ways to become a member of a cooperative: either by registering an organization, or by joining an existing association. In the second case, a person seeking to become a shareholder must submit an application to the council, which makes a decision on admitting a citizen to a cooperative. When joining the organization, the shareholder pays two fees: entrance and share. The money invested by members of the cooperative goes to a special fund, through which the consumer society operates. What it is and what types of it exist are described below.

The position of the shareholders

Rights	Responsibilities
Voluntary withdrawal from the organization with the return of share contributions	Compliance with the provisions of the charter of the consumer cooperative
Receiving cooperative payments	Fulfillment of the duties specified in the status
Employment in the consumer society in the first place, the use of special benefits	Bearing vicarious liability
Opportunity to nominate your candidacy to the cooperative bodies, make proposals and complaints to the general meeting

A more detailed list of the rights and obligations of shareholders can be presented in the charter of the company.

Funds in a consumer association

Production in a cooperative occurs at the expense of contributions from shareholders. The funds received are used to purchase materials, inventory, pay for the work of specialists and more. Contributions are kept in the fund of the cooperative, which are of three types:

share, which is formed from the contributions of participants and is intended directly to compensate for costs in the production process;
reserve, created to compensate for damage that occurs in emergency situations;
An indivisible fund is property that cannot be alienated.

When the association is liquidated, its funds are transferred to the shareholders. This rule does not apply to an indivisible fund, the property from which can be transferred to another commercial and consumer society. If the organization is obliged to repay the loan, the required amount is excluded first.

How to create a consumer society?

Cooperation cannot be established by one citizen - the organization is registered by future shareholders, the number of which must be at least five people or three legal entities. To begin with, it is necessary to hold a constituent assembly, where the charter of the consumer cooperative and the list of its members are adopted, and the governing bodies are also elected. The company is then registered as legal entity in public institutions, after which it acquires official status. An introductory fee is charged from each creator and the production process begins.

What you need to know about unions of consumer societies?

In order to cooperate and improve the quality of products, cooperatives may join associations. The main documents regulating the foundations of the activities of the union and interaction with its members are the charter and memorandum of association. The consumer society functions at the expense of the contributions of its members. Representatives of the association control the activities of cooperatives, increase the efficiency of their production. Most often, such organizations are formed on a territorial basis, forming district, district, regional and regional consumer unions. The company included in the association retains its independence and remains a separate legal entity.

Benefits of Central Union Members

This is the largest organization, which can include both a regional association and a separate consumer society. What is it and what are the benefits of participation in the organization, defined by law. Members of the organization receive the right to use the word "Russia" in the name. The Central Union of Consumer Societies represents the interests of its members at the international level. It is engaged in the purchase of agricultural products and food from its members. Do not confuse the concept of "central consumer society" with the union. The first is often called an ordinary cooperative.

Popularity in the CIS countries

Cooperation is a common phenomenon on the territory of the member states of the former Soviet Union. One of the largest is the Consumer Society "Svetly Put", operating in the Russian Federation. The activities of the organization are designed to improve the quality of life of its members. The association is engaged in the sale of apartments at a small price, issues loans for cars, provides medical and legal support.

In Belarus, the Grodno branch of the Grodno Regional Consumer Society is quite successful, providing its services to citizens and residents of the region. The organization has a wide network of stores where shareholders can purchase quality food, specialized clothing and building materials.

Legislation on consumer cooperatives, Federal Law "On consumer cooperation in the Russian Federation"

The regulatory framework in Russia related to consumer cooperation is represented primarily by the Civil Code of the Russian Federation, which gives a general definition of a consumer cooperative, and also reveals the main provisions regarding such legal association and denotes certain duties of its members.

In addition, consumer cooperation in Russia is regulated in more detail by the Law of the Russian Federation “On consumer cooperation (consumer societies, their unions) in the Russian Federation” dated June 19, 1992 No. 3085-1. Compared to the code, this legislative act is more specific and highlights among other things:

issues of creating a consumer cooperative;
features of membership in such an organization;
the structure of the consumer cooperative, including management bodies;
composition of the company's property;
the nuances of the work of consumer cooperatives, including issues of reorganization, liquidation and association into unions.

However, Law No. 3085-1 specifically highlights and excludes the activities of specialized cooperatives, such as:

agricultural;
credit;
garage;
others.

In this regard, the activities of some types of consumer cooperatives are regulated by special regulations:

Law "On Agricultural Cooperation" dated 08.12.1995 No. 193-FZ.
Law "On credit cooperation" dated July 18, 2009 No. 190-FZ.
Housing Code of the Russian Federation (in relation to housing cooperatives).

The consumer cooperative is a non-profit organization

A consumer cooperative, in accordance with the law, is an association of people and organizations based on the desire to satisfy any similar material and other goals. At the same time, the founders of a consumer cooperative (society) may be citizens aged 16 years and over and (or) a legal entity. The constituent composition of the consumer community should not be less than 5 citizens and (or) 3 organizations.

Members of a consumer cooperative make entrance and share contributions with their property. Membership in a consumer union entitles its members to:

By own will to participate in and out of society.
Conduct activities for the work of the company with the opportunity to be elected to the management and control bodies.
Receive co-op payments.
To have preferences over other consumers in obtaining goods or services of a consumer cooperative.
To sell personally produced goods or products through the consumer community.
Enjoy other benefits.
Have an advantage over other applicants when applying for a job in a consumer cooperative.
Apply to the court with complaints against the actions of the governing bodies of the company.

The owner of the property provided as shares is the company itself. At the same time, in the Civil Code of the Russian Federation, a consumer cooperative appears as a non-profit organization endowed with the ability to conduct entrepreneurial activities in order to achieve its statutory goals. In the interests of this, a consumer cooperative may establish commercial, medical, educational and other organizations or be a founder (participant) of an entrepreneurial company. However, a non-profit consumer cooperative is vested with the right to distribute part of the profits among its participants and therefore occupies an average position between commercial and non-profit organizations.

Separate types of consumer cooperatives, such as agricultural and credit, are also defined in regulations as a non-profit organization. Let's consider them in more detail.

Credit consumer cooperative

In accordance with the law "On credit cooperation" dated July 18, 2009 No. 190-FZ, a credit consumer cooperative is an organization created on a voluntary basis, uniting citizens and enterprises on the basis of membership, territorial, professional or other grounds in order to compensate for the financial needs of its participants . In a number of credit consumer cooperatives, 2 formations are distinguished into separate groups:

credit consumer cooperative of citizens (members of the organization are only individuals);
tier 2 credit cooperative, an entity consisting only of credit cooperatives.

A credit consumer cooperative can be created by citizens or legal entities in the amount of 15 or 5, respectively. If a cooperative is mixed in its constituent composition (represented by both citizens and organizations), then there must be at least 7 founders. The procedure for creating a credit consumer cooperative is similar to the procedure for organizing and registering any other legal entity, with the exception of the requirement to include the phrase “credit cooperative."

Don't know your rights?

Credit consumer education is defined in the law as a non-profit organization that coordinates the provision of material assistance to its shareholders. To achieve this goal, the cooperative operates in two ways:

Combines shares and attracts financial resources participants and other funds in accordance with the law and the charter of the cooperative.
Provides loans to its members from the funds raised.

In addition to these actions, as any non-profit organization, a credit consumer cooperative has the right to carry out other types of activities aimed at achieving the goals for which it was created, and subject to the restrictions established in Art. 6 of Law No. 190-FZ.

Regulation in the field of credit cooperation is carried out by the Bank of Russia.

Agricultural consumer cooperative

An agricultural consumer cooperative is defined in the law as an association formed by agricultural producers and (or) citizens engaged in agricultural production on personal plots. Necessary condition In order to be accepted as a member of an agricultural cooperative of citizens leading a personal subsidiary plot, their participation in the economic activity of a consumer cooperative is mandatory.

The Agricultural Consumer Union is a non-profit organization and, in accordance with the type of activity, is divided into:

processing;
trade;
serving;
supply;
crop production;
livestock;
a consumer cooperative of a different kind.

At the same time, half of the total volume of work performed by the cooperative should be carried out for the members of this association.

An agricultural consumer association is formed if it includes at least 2 organizations or at least 5 citizens. The name of the cooperative must contain the words "agricultural consumer cooperative" and an indication of the main type of activity.

The creation of an agricultural cooperative at the initial stage involves the development of a technical and economic plan that argues for the production and economic activities of the union, the acceptance of applications for membership in the cooperative, the holding of a general meeting of members of the association, and the preparation of a draft charter. In the future, the organization is registered in the usual manner provided for any legal entity.

Exemplary charter (sample 2019 - 2020) of a consumer cooperative

Download charter form

Each of the considered legislative acts (laws No. 3085-1, 190-FZ, 193-FZ) contains a rule that defines the basic information that should be included in the charter of a consumer cooperative.

General data for charters of all types of consumer associations are:

the name of the society;
the address;
the main direction and goals of the activity;
rules for admission to membership in the cooperative and the procedure for leaving it;
information about the share contribution, including data on the amount, payment procedure, liability for delay;
information on the structure and procedure for the formation of the governing unit of the union;
the composition of the rights and obligations of members of the society;
rules for the distribution of income and losses generated in the course of the work of the cooperative;
the procedure for the reorganization and liquidation of a consumer cooperative.