* Calculations use average data for Russia

We are all used to the fact that an entrepreneur is a common occupation, a profession even to some extent. When Russian government saw the light and realized that the planned economy, together with socialism, and even more fabulous communism, is nothing more than a simple utopia (at least at this stage in the development of mankind), it was decided to return to a less perfect formation according to Marx. Capitalism has become legal, which means that entrepreneurship has also become legal. Many people began to engage in what only yesterday was called speculation and theft from society, and then few understood the purpose of the non-profit organizations also prescribed in the law. However, it soon became clear that those functions that were previously controlled by the state are now rarely controlled by it; people were given freedom.

There are still many inaccuracies and superfluous concepts in Russian legislation, for example, many types of NPOs (namely, this abbreviation has become commonly used, like an LLC for a limited liability company), described in the law, differ only in names. There are a great many forms of NPOs, much more than forms of commercial organizations, but there are only a few “necessary” ones. However, this allows you to more accurately characterize yourself when specifying the details, distinguishing between the concepts of partnership and association.

A person or group of people who decide to start a non-profit organization rarely asks the question “why?”. But the inhabitants are sometimes interested in this question. Indeed, why? After all, a non-profit organization in its concept contains the meaning that it will not work to make a profit. Why do people spend their time and energy on the maintenance of the whole enterprise? And where to get sometimes a considerable amount of funds for the maintenance of the organization?

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In fact, a significant part of NCOs is based on the enthusiasm and donations of its members, who, thanks to the registered legal form have the opportunity to defend their interests on behalf of the legal entity, represent themselves on behalf of the organization and more effectively achieve their goals. A non-profit organization is also created when people strive to unite and attract new supporters (for example, a party can also be a non-profit organization), to take on responsibilities that are not regulated by government organizations.

Separately, it is worth mentioning the SRO - a self-regulatory organization, which, being a non-profit association, is formed from business entities. And, of course, some people are very attracted to the description of NPOs in legislative acts, where it is defined as an organization that does not have profit making as its main goal. The main one, but no one forbids having other goals ...

Not commercial organizations also called the "third sector", thus they are opposed to public (state) and commercial organizations. Historically, NGOs that are more interested in resolving their issue are much more effective in resolving it than the state, sometimes even in the case of acute problems. Of course, who will take care of society, if not itself. Distinctive feature NPOs from organizations in the other two sectors is the impossibility of issuing securities, but the possibility of accepting donations. A rare non-profit association does without external sponsorship, while in other cases capital accumulation and even profit making can occur.

Yes, an NPO can also act as an intermediary in commodity relations, carry out its own sale of goods and provide paid services, but the proceeds must be used for the statutory purposes of the organization. Statutory goals can only be those that do not provide for the receipt of material benefits, that is, a vicious circle is obtained. However, no one creates an NPO for profit, such an organization can be created by a commercial institution, but for completely different purposes.

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In general, one can say that non-profit organizations determine whether a society is free. If NPOs can conduct their activities without control and restrictions (up to certain limits, of course) from the side of the state and generally exist and can be formed, then this indicates the provision of freedoms and rights to the population. If NGOs are effective in their activities, then society can be considered developed and free.

To register their non-profit organization, its founders need to contact the nearest branch of the Ministry of Justice of the Russian Federation. In order for the possibility of creating an NPO to be considered at all, it is necessary to submit the following package of documents:

The application for registration of a legal entity. The application form can be found on the website of the Ministry of Justice or received already on the spot. The application is signed by a representative of the future non-profit organization. An application will be considered only if no more than three months have passed since the decision to establish an NPO was made.

Payment receipt state duty. Its cost is 4 thousand rubles, but not for political parties, which can be created for 2 thousand rubles. True, for each subsequent branch of the party, another 2,000 will have to be paid.

Minutes of the founding meeting or a decision (if the founder is one person) on the creation of an NPO.

Charter and other constituent documents. The creation of these papers can take enough time, and sometimes it is easier to turn to a lawyer for a competent formulation of the goals of your activity.

Details of a non-profit organization, indicating the address, accounts, information about the founders, etc.

Documents confirming the right to own and dispose of the premises and equipment.

The term for consideration of the application is 33 days for all forms of non-profit organizations, except for political parties, the application for the creation of which the Ministry of Justice undertakes to consider within 30 days. After solving bureaucratic issues, you can proceed to the direct activities of the organization. However, an NPO may not register its activities, remaining an informal organization, but in this case it will be deprived of all opportunities and privileges, remaining only a handful of like-minded people who, from the point of view of the law, will be defined as a group of persons, but not a legal entity. Depending on the goals of the organization, formal or informal activities may be preferred.

In general, conditionally, all non-profit organizations can be divided into organizations and movements directly, and the difference is that the first form provides for the mandatory membership of its participants, while the second form may assume possible membership, but not necessarily establish it. Forms of NGOs directly prescribed in the law can apply to organizations and movements. When the founders decide on the goals they want to achieve when forming an NPO, they choose the form of this organization. Separately, it is necessary to mention the state corporation, which is an NPO created by the state and not having a membership. Thus, not a single person has the opportunity to create a state corporation.

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Association. Also called a union, it is often such a double form "Association (union)" that is prescribed. A distinctive feature of such an association is that it can include both legal entities and individuals, that is, ordinary people, and only individuals have the right to be members of other non-profit organizations. The Union carries out its activities in accordance with the Civil Code of the Russian Federation, and is defined as a form of NPO in which membership is mandatory. From here, the activities of the association are regulated by the General Meeting of Members. In practice, commercial organizations enter into unions, which thus seek to coordinate their actions with other enterprises, and usually an association is created to protect the property interests of its members. That is, such a form of NPO does not care for world peace, for example, but pursues more mundane goals and solves more pressing issues.

Amateur body. It is a non-membership association that seeks to solve acute social issues. As a rule, it has nothing to do with theatrical, musical and other amateur dance activities, unless it is the "Association in Defense of Artists", for example. A distinctive feature of the amateur body is that it seeks to solve not the problems of its members (which, in fact, do not exist), but a certain category or even the entire population, regardless of the latter's interest in the existence and / or activities of this body.

Political Party. NPO with perhaps the most complex structure. Like everything in politics, a party is very complex and can only be registered if a number of conditions are met. The most serious restrictions concern the size of the party - its representation must be in more than half of the constituent entities of the Russian Federation, and the party must be at least five hundred people. And this is still quite a bit, since before 2012 a party could be formed only if its members were at least 40 thousand people. The party is an exclusively political organization, its goals are only participation in political life people. Any party strives for power. But from a legal point of view, it is a non-profit organization and is largely regulated in the same way as all other associations.

consumer cooperative. It differs significantly from a production cooperative (which is more correctly called an artel) and a cooperative in general. This form is very interesting and unusual, because it occupies an intermediate position between commercial and non-profit organizations. The purpose of a consumer cooperative cannot be profit, but it is granted the exclusive right to distribute the profits received among its members. This is due to the fact that such an organization is initially created to meet the needs of its members in goods and services. It is impossible to become an accomplice in the creation of a cooperative without making a share contribution, from which initial capital enterprises. A consumer cooperative can exist only if its participants are at least individuals, otherwise the cooperative must be disbanded and transformed into another form of legal entity. Thus, a consumer cooperative is a form of NPO in which both ordinary citizens and legal entities can (and should) be members, and in which membership is mandatory.

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Trade union. It is created, as the name implies, in order to protect and defend the interests of employees. As a rule, association occurs between people of the same profession or one branch of production. Trade unions today can also advocate for the resolution social issues not directly related to the area in which the trade union should operate. Sometimes such organizations really help a simple worker to achieve their rights, and sometimes trade unions become an additional burden for a working person, because sometimes they play almost their own full-fledged political game. Initially, membership in a trade union is not required, the purpose of creating such an organization is to protect a certain class of people, regardless of whether they are in a trade union or not. In practice, one may come across a trade union that helps only its members who have made any material contribution to the development of the organization.

Religious organization. By a completely understandable coincidence, it is classified as a non-profit organization, although most of these associations are more suitable for the definition of a branch of a political party on the ground or a society with no responsibility at all. As the name implies, it is created in order to convey its variety of opium to the people. Such an organization not only tries to attract as many followers as possible, but also conducts its own religious rites. In general, it is interpreted separately from the concept of a sect, although sometimes it can actually be one. Membership in a religious organization, in fact, should not be mandatory, since anyone should be able to join the movement.

self-regulatory organization. Represents an association commercial enterprises working in the same industry or area. A sort of trade union for entrepreneurs. Membership in this form of NPO is mandatory, while the SRO not only acts as a defender of its members, but also resolves disputes between them (which is not surprising, because SRO members are often competitors). At the same time, a self-regulatory organization does not always act on the side of its members; a general and large SRO, which regulates an entire branch of the market, can oversee the legality of actions taken by participants in this market. A self-regulatory organization can become a powerful tool for regulating relations between organizations, freeing the state itself from this obligation.

Association of homeowners. It has the generally accepted abbreviation HOA. It is an association of owners of neighboring plots or apartments, who jointly manage the common territory. Sometimes it performs a very important function, solving the problems that have arisen, sometimes simply due to the fact that it is a legal entity. It solves many everyday problems, and, when its creation is expedient, it becomes an indispensable element of the coexistence of several neighboring apartment or households. As a rule, membership in an HOA is mandatory and strictly limited, but in practice the partnership acts only in the general interest, which means it protects the interests of homeowners, regardless of whether they are members of the organization or not. Several HOAs can merge into a single organization or form unions.

Institution. It can be created for various purposes, but usually these are socially beneficial undertakings. The founder of the majority of institutions in the Russian Federation was the state itself, but both citizens and legal entities can create their own institutions. The main distinguishing feature is that the institution is one of two forms of organizations and the only form of a non-profit organization that has the right to operational management of property. At the same time, the organization itself does not have its own property, it is legally assigned to the founders of the organization itself. Often institutions are founded by commercial enterprises that seek to engage in charity or those very socially significant and useful deeds, while the NCO itself remains accountable and completely dependent on the parent company branch. Recently, a special type of institution has appeared - an autonomous non-profit organization that is liable with all its property for obligations, except for real estate. At the same time, in an autonomous NCO, the founders do not bear subsidiary liability, unlike the founders of institutions.

Fund. It is that non-profit organization that is easier to create than to liquidate. The fund was originally created with the aim of accumulating capital for socially useful purposes, it is this form that becomes charitable, rescue, social and other "noble" enterprises. None of the founders is obliged to answer for the obligations of the fund with their property, but at the same time, the funds received by the fund cannot be distributed among its founders. In simple words, the fund is created in order to earn money or in another legal way to receive money and spend it for the purpose specified in the charter. For example, to feed children in Zimbabwe. Or build a new sports complex. In order for the fund's money to be directed exactly where it was planned, a board of trustees is created from disinterested (outside) persons who monitor the activities of the organization. There is no membership in the fund, anyone can invest in the fund.

It can be said that in Russia there are relatively many forms of non-profit organizations, and here the main ones were considered from the standpoint of identifying their distinctive features, which makes it possible to determine the form of the proposed NPO. Non-profit organizations are an important component public life state, and sometimes they directly affect the activities of entrepreneurs. NGOs can become in a good way other use of capital other than commercial capital.

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The Civil Code, Laws No. 7 and 82 also define the legal status of NGOs.

The activities of each type of NPO are additionally regulated by special legislation.

General signs all forms of NCOs:

The presence of an independent balance sheet / estimate.

Creation without limitation of the period of activity. The exception is in founding documents deadline has been set.

The right to open bank accounts in Russia and abroad.

The presence of a seal with the full name of the NPO in Russian.

The right to forms, a stamp with its name and an emblem.

Distinguishes NCOs from other taxpayers apply tax exemptions. The Tax Code (Article 251) contains a list of non-taxable income. The main condition for the application of benefits is the maintenance of separate accounting.

The list of organizational and legal forms of non-commercial legal entities is specified in articles 116-123 of the Civil Code. However, it is not complete, since it has increased significantly due to federal laws responsible for the activities certain types organizations: "On non-profit organizations", "On public associations", "On the procedure for the formation and use of the target capital of non-profit organizations" (No. 275-FZ of December 30, 2006).

The Law "On Non-Commercial Organizations" contains a list of NPO forms:

Public and religious organizations (associations) -

Communities of indigenous peoples of the Russian Federation -

State corporation -

State company –

Non-profit partnerships -

State, municipal institutions –

Autonomous non-profit organization -

Other forms of NPOs offered by federal law:

consumer cooperatives(Civil Code);

associations of homeowners HOA (Housing Code of the Russian Federation);

territorial public self-government ( the federal law dated October 06, 2003 No. 131-FZ “On general principles organizations local government In Russian federation");

charitable organizations (Federal Law of August 11, 1995 No. 135-FZ “On Charitable Activities and Charitable Organizations”);

trade unions (Federal Law of January 12, 1996 No. 10-FZ “On trade unions, their rights and guarantees of activity”).

Consider each type of NPO separately according to the following plan:

what goals he sets;

in what forms it can exist;

who and in what quantity can be a founder, what constituent documents are needed;

membership and participants;

control;

own;

rights and responsibilities;

registration;

liquidation decision;

governing laws.

Public and religious organizations (associations)

Public associations (organizations)

Purpose of creation: protection of the common interests of the participants (social, economic, political), as well as cultural rights and freedoms. Development of activity and initiative of citizens, satisfaction of professional and amateur interests; spiritual and other non-material needs. Other statutory goals may be set.

Forms:

Public organizations - based on membership and joint activities; protects the common interests of the united.

The public movement does not have membership. The participants achieve socially useful goals (social, political and others).

The Public Foundation has no membership. The property is formed with the help of voluntary contributions and is spent on socially useful purposes. You can not use the property of the fund for your own interests.

The public institution does not have a membership. Provides a certain type of service that meets the interests of the participants and the statutory goals.

The body of public amateur performance has no membership. The goal is a joint solution of social problems of people that have arisen at the place of residence, work or study.

Political Party. It is created so that citizens can take part in the political life of society. A person can join a party, take part in elections and actions - public or political. The party represents the interests of citizens in the bodies state power and local governments.

Founders: only individuals; or other public associations.

Number of founders: at least 3.

Constituent documents: Articles of association.

Membership and members: depending on the form may have membership.

Control

Own: an independent subject (the one who owns the property) of ownership of his property and membership fees.

: have no rights to the property of the association, incl. for membership dues.

A responsibility: members of the association are not liable for the obligations of the association in which they participate. Associations are not liable for the obligations of their members.

Registration: You can create a public association without first asking for permission from state authorities or local self-government. You can freely join public associations in accordance with their charters.

Liquidation decision

Property after liquidation: goes to the goals prescribed in the charter.

Activity: the right to conduct entrepreneurial activities in order to achieve the goal from the charter.

Regulatory Laws: Federal Law "On Public Associations" dated 19.05.1995 N 82-FZ.

Religious associations

Purpose of creation: Congregational Worship and Propagation of the Faith. It differs in that it can conduct worship, religious rites and ceremonies. Can teach religion to his followers.

Forms:

Depending on the territory:

• Centralized.

Depending on the legal status:

• religious groups. Created and exist without state registration are not legal entities. The necessary property is provided by the participants.

  Religious organizations are associations that have passed state registration.

Founders: local religious organization: at least 10 individuals over 18 years of age permanently residing in the area. Centralized religious organizations: at least 3 local religious organizations of the same denomination.

Restrictions: it is forbidden to create extremist religious organizations and religious associations in public authorities, public institutions, local governments.

You can not influence state bodies, take part in elections or support political parties. This restriction does not apply to members of a religious association.

Constituent documents: Charter.

Membership and members: have a membership.

Control: Self-governing organization.

Own: an independent subject of ownership of their property, membership fees. The property of a religious association includes: own funds; donations; property transferred by the state into ownership or gratuitous use (for example, places of worship); property located abroad. Property of cult significance cannot be levied by creditors, it cannot be used for collateral for obligations.

Property rights of participants: on the property transferred to the organization, the rights of participants are not preserved.

A responsibility: organizations are not liable for the obligations of their members. Participants are not liable for the obligations of religious organizations.

Registration A: No prior approval from state or local authorities is required. You can freely join religious associations in accordance with their statutes.

Liquidation decision: according to the general rules for legal entities, it can be voluntary and compulsory by a court decision. Bankruptcy is impossible.

Property after liquidation: used for purposes stipulated by the charter or decision of the highest body of the organization, or by court order. Cannot be distributed among participants.

Activity: can be engaged in industrial and economic activities: publishing, printing, production, restoration, construction, agricultural work. A religious organization may engage in entrepreneurship only within the limits of its statutory legal capacity. Income from it is directed to the needs of the association. Religious centers may establish spiritual educational institutions, monasteries and other religious associations.

Regulatory Laws: Law No. 125-FZ “On freedom of conscience and religious associations”.

Communities of Indigenous Peoples of the Russian Federation

Purpose of creation: protection of the habitat, preservation and development of the way of life adopted by the people and their cultural heritage (clause 1 of article 123.16 of the Civil Code of the Russian Federation).

signs:

territorial isolation (territorial-neighborly residence);

blood relations;

the presence of the original habitat;

the need to preserve the traditional way of life.

Founders: at least 3 individuals over 18 years of age, all belong to small peoples. Citizens of foreign states, legal entities, state authorities cannot be founders of such communities. The decision to create a community is made at the constituent assembly of the community: it can be attended by all residents of the territory where the small peoples are located.

Members: individuals over 16 years of age who belong to small nations and lead a traditional way of life. Also, people who do not belong to small nations can become members of the community. Such people should conduct traditional economic activities and engage in traditional crafts. Foreigners and stateless persons cannot be members of such communities, but they can help.

Constituent documents: constituent agreement, charter, which is accepted at a gathering (general meeting) of members of the community.

Control: self-governing organization.

Own: independently dispose of their property. The community can sell what its members have created. The profit from the sale is distributed among the participants or for the needs of the community. Property is formed from charitable contributions, donations and other property in kind or in cash. Members of communities of small peoples can enjoy benefits for the protection of their original habitat, the development of a traditional way of life and management.

A responsibility A: in accordance with the laws of Russia.

Liquidation decision: may be by decision of the founders, participants or the court (clauses 2-3 of article 61 of chapter 4 of the Civil Code of the Russian Federation). A community can be liquidated if more than two-thirds of the founders or members have left it; if the community grossly and repeatedly violated the goals described in the charter (clause 2 of article 22 of the Federal Law No. 104-FZ); stopped doing traditional economic activity and crafts.

Property after liquidation: may be distributed among the members in proportion to their shares.

Property rights of participants: when leaving the community, you can get part of its property.

Activity: Observe the traditions and rituals of small peoples that do not contradict the legislation of Russia. Protect and maintain places of worship, create their own cultural centers. They can teach and educate children of members of the community, introducing them to their customs in order to preserve the culture of small peoples.

Regulatory Laws: Law No. 104-FZ of July 20, 2000 “On the General Principles for Organizing Communities of Indigenous Peoples of the North, Siberia and the Far East of the Russian Federation”, Civil Code of the Russian Federation, Constitution, Law No. 7-FZ.

Cossack societies

Purpose of creation: the revival of the Russian Cossacks, the preservation of the traditional way of life and culture.

Legal status: Cossack societies differ from NGOs and other public associations and have a special status associated with the obligatory performance of public service by members of the society. Cossack societies (in addition to being included in the register of NGOs and the Unified State Register of Legal Entities) must be entered in State Register Cossack communities.

Forms(on a territorial basis):

farm;

stanitsa;

urban;

district (separate);

military;

all-Russian.

Founders: people interested in the revival of the culture of the Russian Cossacks. At the general meeting of the Cossack society (circle) they decide on its creation. Members of the circle become founders, and later - members of the society.

Members: only Russian citizens over 18 years old.

foundation documents: charter.

Control: self-governing organization.

Own: the property of Cossack societies is formed at the expense of the federal budget (the main source of income), voluntary contributions, income from the founders and members of the organization, income from property, sales of goods and services, and other income. The property bought at the expense of the income from the activities of the society, and that which was transferred by the members, becomes the property of the Cossack society.

A responsibility: members of the Cossack society are not liable for its obligations, and the Cossack society is not liable for the obligations of its members.

Liquidation decision: the procedure for the liquidation and use of property is prescribed in the charter. It can be liquidated by a court decision or a circle of Cossack society.

Property after liquidation: not distributed among members, directed to statutory purposes.

Property rights of participants: the property belongs to the Cossack society on the right of ownership. What may be in the composition of the property of a Cossack society is prescribed in the charter.

Types of public service(FZ "On the public service of the Russian Cossacks"):

state civil service;

military service in the Armed Forces of the Russian Federation, other troops, as well as military (special) formations and bodies;

law enforcement service.

Activity:

military-patriotic work;

educational activities;

preparation for military service;

assistance in counteracting natural disasters and emergencies, liquidation of their consequences;

work in the field of security public order;

protection of flora and fauna, forest fund;

work in the field of life protection of citizens;

work in the field of protection of cultural heritage sites and objects that are state property.

Regulatory Laws: federal law No. 154-FZ of December 05, 1995 “On the public service of the Russian Cossacks”, federal law No. 7-FZ.

Funds

Purpose of creation: socially useful purposes: charitable, social, educational, cultural and others.

Forms:

The most numerous types of funds are charitable. The supreme governing body of a charitable foundation must necessarily be collegiate. Members of the management of a charitable foundation should not hold full-time positions in the administration of any organization - commercial or non-commercial.

can be distinguished separately public funds. Founders can be individuals and legal entities in the form public association.

special place in Russian system NGOs occupy non-state pension funds that are regulated by Law No. 75-FZ "On Non-State Pension Funds".

Founders: citizens and legal entities. The number of founders is not limited, at least 1 person.

Constituent documents: charter.

Membership and members: do not have a membership.

Control: self-governing organization. The governing body of the fund cannot include state authorities and local self-government.

Fund supervision conducts a board of trustees of at least 3 people, formed from the founders or their representatives. He controls the activities of the foundation, how decisions are made and implemented, funds are spent, laws are observed.

Own: is formed from voluntary property contributions. The property transferred to the foundation is its property. Foundations are required to publish reports on the use of property. Foundations may not participate in religious foundations as a contributor. The Foundation is obliged to use the property within the framework of the purposes described in the charter.

A responsibility: the fund is not liable for the obligations of its owners and vice versa.

Liquidation decision: only by a court decision, they are liquidated as a legal entity.

Property after liquidation: satisfaction of creditors' claims, the rest goes to charity.

Property rights of participants: the owners of the fund have no rights to its property.

Activity: corresponding to its goals and socially useful goals. The Foundation may establish business companies or participate in them.

Regulatory Laws: federal law No. 7-FZ and special laws(for example, charitable foundations are regulated by Law No. 135-FZ “On Charitable Activity and Volunteering (Volunteering)”). The nuances of creating and managing funds of certain types may be prescribed in other federal laws.

State Corporation

Purpose of creation: carry out managerial, social and other socially useful functions. The goals of each state corporation are prescribed in the relevant federal law.

Forms: for 2019, there are 7 state corporations in the Russian Federation:

"Bank for Development and Foreign Economic Affairs (Vnesheconombank)". Regulated by Federal Law No. 82-FZ "On the Development Bank";

Liquidation decision: according to the procedure established by the Government of the Russian Federation, the highest executive body of state power of the subject of the Russian Federation, the local administration of the municipality.

Property after liquidation: the creditor cannot demand early performance of obligations or termination of the obligation and compensation for damages

Regulatory Laws: Civil Code of the Russian Federation, Law No.-FZ, separate legislative acts.

Budget institutions

Purpose of creation: services that help state authorities or local governments to exercise their powers in various fields (education, culture, healthcare, and others). Implementation of socio-cultural, managerial, scientific, technical and other non-commercial functions.

Founders: Russian Federation, subject of the Russian Federation, municipality.

Constituent documents: charter.

Control: performs state or municipal tasks. They do not have the right to refuse execution.

Own: financed from the relevant budget or the budget of the state extra-budgetary fund on the basis of an estimate of income and expenses.

A responsibility: is liable for its obligations with all property, except for especially valuable movable property and immovable property.

Liquidation decision: voluntary or compulsory.

Regulatory Laws: Budget Code of the Russian Federation, Civil Code of the Russian Federation, Law No.-FZ, separate legislative acts.

Comparison table of a state institution, budgetary and autonomous institutions

	public institution	state-financed organization	autonomous non-profit institution
purpose of creating	ensuring the implementation of the powers of state authorities	performance of work, provision of services in order to fulfill the powers of state bodies
founder	Russian Federation, constituent entity of the Russian Federation, municipality
property	on the right of operational management
entrepreneurial activity	allowed if it is written in the founding document. Income from entrepreneurial activity is directed to the appropriate budget	engaged in if the activity helps to achieve the goals for which the institution was organized. Activities must be specified in the founding documents. Income from it goes to the institution
disposal of property	does not have the right to alienate property assigned to the owner or acquired by the founder	may dispose of property, except for immovable or especially valuable movable property
liability for obligations	is responsible in cash, and in case of their insufficiency, the owner is liable for debts	responds with property (except for immovable and especially valuable). The owner is not responsible for the obligations of the institution
governing bodies	leader appointed by the founder		head, appoints the founder, approves the supervisory board
financial support	based budget estimate(Article 6 of the Budget Code of the Russian Federation)	Subsidies from the relevant budget (clause 6 of article 92 No. 7-FZ)	Subsidies from the relevant budget. Other sources permitted by law
conclusion big deals	with the consent of the body endowed with the functions and powers of the founder (Article 161 of the RF BC)	with the consent of the body endowed with the functions and powers of the founder (clause 13 of article 92 No. 7-FZ)	with the prior consent of the supervisory board of the institution (subparagraph 9, clause 1, article 11, part 3 No. 174-FZ)
requirements No. 94-FZ on public procurement	distributed in full	distributed in cases established by law (part 1 of article 4 No. 94-FZ)	since 2012, No. 223-FZ “On the procurement of goods, works and services by certain types of legal entities” has been applied

Autonomous non-profit organizations ANO

Purpose of creation: provision of services in the areas of health, education, science, law, culture, physical education and sports

Forms: representative (legislative) bodies of municipalities can create ANOs on the basis of Article 69 of the Federal Law No. 131-FZ, the so-called non-profit municipalities. They exist in accordance with the Civil Code of the Russian Federation and No. 7-FZ. The goals of the establishment and the rights to property are the same as those of a regular ANO. Property is transferred during the privatization of state or municipal property (paragraph 1 of article 217 and part 2 of article 235 of the Civil Code of the Russian Federation).

Founders: ANO founders can be individuals, legal entities, the Russian Federation or subjects of the Russian Federation. ANO can be created during the transformation of a legal entity of a different organizational and legal form. ANO founders can use its services only under the same conditions as other citizens. Can be created by one founder.

Constituent documents: charter, can conclude a memorandum of association

Membership and members: do not have a membership.

Control: the supreme governing body is a collegial governing body.

Own: formed on the basis of voluntary contributions. Property transferred to an autonomous non-profit organization becomes its property.

A responsibility: the founders are not liable for the obligations of the ANO and vice versa.

Liquidation decision: adopted by the supreme governing body by a majority (2/3) of votes or unanimously (depending on what is written in the charter).

Property rights of the founders: are not retained when the property is transferred to the ownership of this organization.

Activity: can conduct entrepreneurial activities to achieve the goals of the organization.

Supervision: carried out by the founders in accordance with the constituent documents.

Regulatory Laws: Law No. 7-FZ “On non-profit organizations” and No. 131-FZ “On the general principles of organizing local self-government in the Russian Federation”.

Associations (unions)

Purpose of creation: coordination of business activities, protection of common, including professional and property interests, socially useful goals. Protection labor rights(associations of notaries, lawyers, appraisers, representatives of creative professions).

Forms: non-profit partnerships; self-regulatory organizations; associations of employers; unions of trade unions, cooperatives; public organizations; chambers of commerce and industry, notaries and lawyers.

Founders: commercial and non-profit organizations, individuals and legal entities. The number of founders must be more than two.

Constituent documents: the charter approved by all members of the association, and the memorandum of association. Changes in the constituent documents take effect from the moment of their state registration.

Membership and members: there is a membership. Association members retain their independence and the rights of a legal entity.

Control: sole executive body (chairman or president); it is possible to create permanent collegial executive bodies (council, board, presidium).

Own: property is formed by regular or one-time receipts from the founders and other participants. Voluntary property contributions and donations, dividends, income from association property are taken into account.

A responsibility: associations are not liable for the obligations of their members. Association members bear subsidiary liability for the obligations of this association (union).

Liquidation decision: voluntarily and involuntarily.

Property after liquidation: used in accordance with the constituent documents or transferred to the state.

Activity: for conducting business activities, it can be transformed into a business company or partnership. You can create a separate economic company and participate in it for doing business.

Regulatory Laws: Civil Code of the Russian Federation and Federal Law No. 7-FZ “On Non-Commercial Organizations”.

Automation of NGOs of any kind

It is important for any type of NPO to keep proper records. If accounting is automated with the help of special programs, more time will be freed up for carrying out the main activity or searching for additional sources of income.





Grow your nonprofit organization more actively by automating most of the work.

A non-profit organization is not pursuing the goal of making profit as the main goal of its activities and does not distribute profits among its participants.

Non-profit organizations can be created to achieve social, charitable, cultural, educational, scientific and managerial goals, in order to protect the health of citizens, develop physical culture and sports, meet the spiritual and other non-material needs of citizens, protect the rights, legitimate interests of citizens and organizations, resolve disputes and conflicts, providing legal assistance, as well as for other purposes aimed at achieving public benefits.

A non-profit organization is considered to be established as a legal entity from the moment of its state registration in accordance with the procedure established by law, owns or manages separate property, is liable (with the exception of institutions) for its obligations with this property, can acquire and exercise property and non-property rights on its own behalf. , bear duties, be a plaintiff and a defendant in court.

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

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

At the same time, a non-profit organization has the right to:

In accordance with the established procedure, open bank accounts in the territory of the Russian Federation and outside its territory;

Have a seal with the full name of this non-profit organization in Russian;

Have stamps and letterheads with their name, as well as an emblem registered in the prescribed manner.

A non-profit organization has a name containing an indication of its organizational and legal form and the nature of its activities. A non-profit organization whose name is registered in accordance with the established procedure has the exclusive right to use it. The location of a non-profit organization is determined by the place of its state registration. The name and location of a non-profit organization are indicated in its constituent documents.

The list of organizational and legal forms of non-commercial legal entities, provided for by Art. 116-123 of the Civil Code of the Russian Federation is not exhaustive. It has already expanded significantly due to the many special regulations governing the activities of certain types of organizations. Such a legislative decision seems to be quite correct.

The organizational and legal form of a legal entity is a set of specific features that objectively stand out in the system common features legal entity and significantly distinguish this group of legal entities from all others. Therefore, if the features organizational structure of a legal entity, ways of separating its property, its responsibility, ways of acting in civil circulation (at least one of these aspects) distinguish it from the others, then we are dealing with an independent organizational and legal form of a legal entity. Otherwise, we are talking about separate varieties of organizations within the same organizational and legal form.

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

Regular and one-time receipts from the founders (participants, members);

Voluntary property contributions and donations;

Proceeds from the sale of goods, works, services;

Dividends (income, interest) received on shares, bonds, other securities and deposits;

Income received from the property of a non-profit organization;

Other receipts not prohibited by law.

Laws may establish restrictions on the sources of income of certain types of non-profit organizations.

The sources of formation of the property of a state corporation may be regular and (or) one-time receipts (contributions) from legal entities.

Non-profit organizations can be created in the form of:

1. Consumer cooperatives.

The association of persons on the basis of membership in order to meet their own needs for goods and services, the initial property of which consists of shares, is called a consumer cooperative.

The name of the consumer cooperative should contain an indication of the main purpose of its activity and the words “cooperative”, “consumer society” or “consumer union”, for example: “Aleksey Meat Procurement Cooperative” or “Alex Meat Procurement Consumer Society”.

According to the current legislation, both citizens and legal entities can be participants in consumer cooperatives, and the presence of at least one citizen is mandatory, otherwise the cooperative will turn into an association of legal entities.

Legal status consumer cooperative is in many ways similar to production cooperative both in terms of organizational structure and in terms of the rights of participants. However, members of a consumer cooperative are not required to take personal labor participation in its activities and, according to general rule are not liable for his debts. An exception is the case when members of a consumer cooperative are obliged, within three months after the approval of the annual balance sheet, to cover the resulting losses through additional contributions.

Consumer cooperatives are granted the right to distribute income from business activities among their members. Thus, the consumer cooperative occupies an intermediate position between commercial and non-commercial organizations.

2. Public associations.

public and religious organizations(associations) are recognized as voluntary associations of citizens who, in the manner prescribed by law, have united on the basis of their common interests to satisfy spiritual or other non-material needs.

A public association is a rather voluminous and generic concept that includes a whole group of independent organizational and legal forms of non-profit legal entities. Among them, the law includes:

Public organizations;

social movements;

Public funds;

public institutions;

Organs of public initiative.

The founders of public associations are citizens (at least three people), as well as other public associations with the rights of legal entities (along with citizens). The Law on Public Associations clearly distinguishes between participants and members of public associations. Members of associations formalize their participation in them by individual applications and have the right to elect and be elected to their governing bodies. Legal basis of any public association is its charter.

A feature of the name of a public association is the need to include in it an indication of the territorial scope of activity (all-Russian, interregional, regional, local). At the same time, all-Russian associations can use the words “Russia”, “Russian Federation” and derivatives from them in their names without special permission from state bodies (which is impossible for other non-state legal entities). A means of individualization of a public association, unlike other legal entities, is also its symbols (flags, emblems, pennants, etc.), subject to mandatory state registration.

3. Religious organizations.

An association of citizens whose main goal is the joint confession and dissemination of faith, and which has signs corresponding to these goals, is called a religious organization. A religious organization is an independent organizational and legal form of a legal entity, which has its own varieties: monasteries, brotherhoods, missions, etc.

4. Fund Funds is a non-profit organization without membership, founded to achieve socially beneficial goals through the use of property transferred to its ownership by the founders.

Having formed a foundation and transferred certain property to it, the founders lose all property rights in relation to it. After that, the fund operates independently, guided only by the goals that the founders have determined for it in the charter, and the provisions of the law. It is even possible that the charter of the fund does not provide for the possibility of changing it by the bodies of the fund. This can serve as a strong guarantee that the property of the founders will be used properly, even when they no longer control it. In this case, making any changes to the charter of the fund is permissible only by a court decision.

The supreme body of the Foundation is its Board of Trustees, acting on a voluntary basis.

To achieve its statutory goals, the foundation, like other non-profit organizations, has the right to engage in entrepreneurial activity, including by creating or participating in business companies. Charitable foundations, however, have the right to participate in business companies only as their sole members.

5. Institutions.

Institutions is an organization created by the owner to carry out functions of a non-profit nature and financed by him in whole or in part.

A distinctive feature of the institution is the nature of its rights to the property used. Institutions are the only type of non-profit organizations that do not have the right of ownership, but only the right of operational management of property. This is due to the close property relationship between the institution and its founder.

Less than other non-profit organizations, the amount of rights to property is compensated by the subsidiary liability of the owner for the obligations of the institution. Collection of debts of an institution can only be levied on its funds and property independently acquired by it. Thus, the property transferred to the institution by the owner is reserved from foreclosures, which is quite natural.

The founding document of an institution is only its charter, approved by the owner. The name of the institution should include an indication of the owner of the property and the nature of the institution's activities, for example: “Private Museum of A. M. Vilin”.

6. Non-profit partnerships.

Non-commercial partnership is a non-profit organization, whose members retain the rights to its property, created to assist its members in the conduct of generally beneficial activities.

Non-commercial partnerships are based on the principle of membership. These organizations play only the role of an auxiliary tool in achieving any goals. In addition, members public organizations, as a general rule, do not have any rights in relation to the property of these organizations. Whereas in a non-profit partnership, the scope of the property rights of the participants is very large. In particular, in cases of withdrawal, exclusion from the partnership or its liquidation, the participant has the right to demand the issuance of part of the property that was previously transferred by the members to the ownership of the non-commercial partnership.

A non-profit partnership is the owner of the property transferred to it and is not liable for the obligations of its members, and the latter are not liable for the obligations of the partnership. Its supreme governing body is general meeting members.

7. Autonomous non-profit organizations.

An autonomous non-profit organization is an institution on the basis of voluntary property contributions, which aims to provide services to all interested persons.

In the field of management of autonomous non-profit organizations, the law contains a minimum of mandatory provisions (speaking only about collegial supreme body management) and thus gives the founders maximum freedom of choice. It is obvious that any management scheme chosen by the founders and not operating with the concept of membership will satisfy the norms of the law.

The founders of an autonomous non-profit organization may use its services only on equal terms with other persons.

The constituent document of such an organization is its charter and (or) constituent agreement.

8. Associations of legal entities.

Associations of legal entities is a non-profit organization formed by several legal entities to conduct activities in their interests, called an association of legal entities (association or union). Citizens or the state cannot act as participants in such an association. Either commercial or non-commercial organizations can unite in an association or union, but not both.

In the Civil Code of the Russian Federation there are no special rules on the formation of the property of associations, since the element of personal participation plays the main role in them.

The constituent documents of associations of legal entities are the charter and the memorandum of association.

The legislator provides the founders of associations with great freedom in choosing the organizational structure of the association, regulating the mutual rights and obligations of the participants.

The name of an association of legal entities must include an indication of the subject of activity of its members and the words “association” or “union”.

The participants do not have any property rights in relation to their associations, therefore, the transfer of the participant's contribution to other persons, as well as the requirement to allocate a share upon leaving the association, are impossible.

The liability of the members of the association for its obligations is subsidiary and continues even if the member withdraws from the association within two years from the date of withdrawal. As a general rule, a new person joining an association is not liable for the obligations of the association that arose prior to its entry, however, the founding documents may establish a different rule.

A business entity with the rights of a legal entity that performs socially significant functions.

Membership fees, grants and donations are the source of material support for the subjects of this category. The goals of the formation of non-profit enterprises are prescribed in the constituent documents or statutes, and the activity is subject to the provisions of Articles 116-121 of the Civil Code of the Russian Federation.

Distinctive features

Non-profit enterprises are companies (groups of persons) formed to solve socially significant problems in the field of legal protection and cultural development of the population. To obtain this status, an organization must provide certain services for more than one year and pay taxes established by law in a timely manner.

Non-profit organizations are distinguished from business entities by the following features:

• profitlessness;
• a moratorium on engaging in certain activities;
• a ban on the establishment of organizations of certain forms of management;
• permission to engage in entrepreneurship only to the extent necessary to fulfill the goals prescribed in the statute of the organization;
• inability to initiate bankruptcy proceedings and repay obligations to creditors through the sale of company property (does not apply to consumer cooperatives).

The property of non-profit enterprises is formed from donations from members of the organization and third parties. The founders do not have the right to use the assets transferred to the association for their own benefit, except in cases of creating funds to raise funds for the treatment or material support of the relatives of the group members.

If the founder decides to abolish the subject, the proceeds from the sale of his property are directed to the fulfillment of the goals indicated in the statute.

Kinds

The Civil Code of the Russian Federation provides for two classifications of non-profit enterprises:

• According to funding sources. Organizations that receive funds or material values from foreign companies, foreigners or stateless persons are called foreign agents. Enterprises financed from government programs, donations from companies registered within the Russian Federation, or from Russians who are private individuals are classified by law as non-profit organizations (NPOs).
• By type of activity and organization of work. The category includes consumer cooperatives, institutions, foundations, public and religious organizations, as well as unions and associations of legal entities.

Consumer cooperatives are a group of individuals and legal entities united by the principle of membership on the basis of share contributions directed to meet the material, spiritual and other needs of the participants. The name of the company should reflect the goals of its establishment, as well as the phrases "consumer society", "consumer union" or the word "cooperative". Organizations are allowed to engage in entrepreneurship within the framework of the implementation of tasks defined in the statutory documents.

Foundation - an NPO that performs socially useful tasks through the use of property provided by its founders. Such companies do not imply membership or mandatory share contributions. They can organize business companies or participate in them. Foundations are required to regularly submit reports to the board of trustees on the purposes and methods of use of the property entrusted to them. Public and religious organizations are understood as the union of three or more citizens who voluntarily united in accordance with the procedure approved by the state for the implementation of common interests of an intangible nature. The category includes:

• involving membership of the organization;
• movements without the possibility of obtaining membership;
• enterprises created to protect the material interests of participants;
• associations formed to solve social problems that arise among members of the organization;
• political movements established to defend the constitutional rights of citizens through rallies, actions, pickets.

Association (union) - a type of association of legal entities formed on the basis of memorandum of association and charter to coordinate the entrepreneurial activities of commercial enterprises and protect their property interests.

And not distributing the profits received among the participants. Non-profit organizations can be created to achieve social, charitable, cultural, educational, scientific and managerial goals, in the areas of protecting the health of citizens, developing physical culture and sports, meeting the spiritual and other non-material needs of citizens, protecting the rights, legitimate interests of citizens and organizations, resolving disputes and conflicts, providing legal assistance, as well as for other purposes aimed at achieving public benefits. Non-profit organizations have the right to engage in entrepreneurial activities only if this activity is aimed at achieving the goals of the organization.

Types of non-profit organizations

Notes

see also

Links

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See what "Non-profit organization" is in other dictionaries:

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Books

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