The Civil Code, Laws No. 7 and 82 also define legal status 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. Exception - the term is prescribed in the constituent documents.

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. 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 significantly increased due to federal laws responsible for the activities of certain types of organizations: “On non-profit organizations”, “On public associations”, “On the procedure for the formation and use of endowment capital of non-profit organizations” (No. 275-FZ dated 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 Russian Federation);

territorial public self-government (Federal Law of October 6, 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 the founder, what founding documents;

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 social problems people who 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 state authorities and local governments.

Founders: only natural persons; 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: Create public association It is possible without first requesting 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 there are small peoples.

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. The 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 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 5, 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 shall not hold positions in the administration of any organization - commercial or non-commercial.

can be distinguished separately public funds. The founders can be individuals and legal entities in the form of a 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 regulated by Law No. 135-FZ "On charitable activities 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:

"Development Bank and externally economic activity(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 real estate.

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 allocated 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 security	based on the 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 culture 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-regulating organizations; associations of employers; unions of trade unions, cooperatives; public organizations; chambers of commerce and industry, notaries and lawyers.

Founders: commercial and non commercial 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 collegiate 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”.

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

What is an NPO, goals of creation, independence

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

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

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

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

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

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

* 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 on this stage 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 unnecessary concepts in Russian legislation, for example, many types of NPOs (namely, this abbreviation has become commonly used, like LLC for a company with limited liability) 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. Non-profit organization It 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 an NPO in legislative acts, where it is defined as an organization that does not have profit as its main goal. The main one, but no one forbids having other goals ...

Non-profit organizations are 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. A distinctive feature of NPOs from organizations in the other two sectors is the impossibility of issuing securities, but the possibility of accepting donations. rare non-profit association does without sponsorship from the outside, while in other cases there may be an accumulation of capital and even profit.

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, it can be said 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.

Receipt of payment of 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. Special mention must be made state corporation, which is an NPO created by the state and does not have 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. This is where the activity of the association is regulated. general meeting 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 the political life of the 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. Significantly different from production cooperative(which is more correctly called an artel) and the 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 to make a profit, but it is provided exclusive right distribute profits 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 only exist if its members 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 of social issues that are not directly related to the area in which the trade union should work. 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 lead almost their 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. It is an association of commercial enterprises operating 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 that 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. Institutions are often founded commercial enterprises who seek to engage in charity or those very socially significant and useful deeds, while the NPO 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 them. distinctive features, which allows you 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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In Russia, there are about thirty forms of non-profit organizations (NPOs). Some of them have similar functions and differ only in name. The main types of NCOs are established Civil Code and the Law "On non-profit organizations" No. 7-FZ of 12.01.1996. There are others regulations that determine the procedure for the operation of specific forms of NCOs. Let's talk about all types in our article.

Types of non-profit organizations

Since 2008, special grants have been approved by the President to finance NGOs. In six years, their volume has reached 8 billion rubles. Basically, they were received by associations controlled by the Public Chamber. The law distinguishes the following main forms of NCOs:

1. Public and religious associations. It is a community of citizens created voluntarily on the basis of common interests. The purpose of creation is the satisfaction of spiritual and non-material needs.
2. Small communities of peoples. People are united on a territorial basis or consanguinity. They protect their culture, way of life, habitat.
3. Society of Cossacks. They have the goal of preserving the traditions and culture of the Russian Cossacks. Members of the NGO undertake to bear military service. Such organizations are farm, city, yurt, district and military.
4. Funds. Created to provide social assistance in matters of charity, education, culture, etc.
5. Corporations. They serve to perform social and administrative functions.
6. Companies. Provides services using state property.
7. Non-commercial partnerships (NP). Based on property contributions of members. They pursue goals aimed at achieving public goods.
8. institutions. They are divided into municipal, budgetary, private. Formed by a single founder.
9. Autonomous organizations (ANO). Created to provide services in various areas. It is possible to change the composition of participants.
10. Associations (unions). They operate to protect professional interests. Read also the article: → "".

Choosing the type of NPO, setting goals

An initiative group is formed to create an NGO. It is necessary to decide what type of organization will be registered. Tasks play a primary role in the choice. They are of two types:

1. Internal - an NPO is created in the interests of its members, for their needs and problem solving (NP).
2. External - activities are carried out in the interests of citizens who are not members of an NPO (foundation, ANO).

For example, a tennis club that provides its members with a tennis court and the opportunity to play for free - internal goals if a school for young tennis players is organized under this NGO - external. When determining the nature of the work, it is necessary to take into account the current interests of the members of the association and possible prospects.

Important when choosing an OPF is the number of founders, the possibility of accepting new members, and the property rights of participants.

The table will help determine the type of OPF of the organization being created:

NCO form	Goals		Right of management		Property rights		A responsibility
	Internal	External	There is	Not	There is	Not	There is	Not
Public	+	+	+			+		+
Funds		+		+		+		+
Institutions	+	+	+		+		+
Associations	+	+	+			+	+
NP	+		+		+			+
ANO		+		+		+		+

Example. Membership in a kennel club

A group of people are planning to create a club of amateur dog breeders. The goal of the NGO is to exchange experience in breeding breeds, introduce new training methods, help in buying animals, and organize exhibitions.

At the initial stage, it should be established whether the NPO will have members or not. Membership is more suitable for the activities of this club, since more than one can be created for members favorable conditions compared to outsiders. For example, benefits for the purchase of breeds, feed, etc.

By establishing member privileges, the club will attract new members, and accordingly its popularity will increase, and the amount of contributions will increase. As an OPF for this line of activity, it is most suitable social organization or NP.

Features of NPOs, their difference from commercial organizations

NPOs have some features that distinguish them from commercial structures:

1. Limited legal capacity. Associations can only function in the areas specified in their founding documents and relevant laws.
2. Work in the public interest. The NPO does not set itself the goal of making a profit.
3. Doing business. An NPO may engage in commerce only within the framework of achieving its statutory goals. Profits are not distributed to members.
4. Large selection of organizational and legal forms (OPF). When an NPO is created, a PPF suitable for specific tasks is selected in accordance with the law.
5. Not recognized as bankrupt (except for funds and cooperatives). If there is a debt to creditors, the court cannot declare the organization insolvent. An NPO can be liquidated and property used to cover debt.
6. Financing. The NPO receives assets from members, as well as donations, voluntary contributions, government grants, etc.

Each OPF NPO has its own characteristics. For example, members of cooperatives have the right to share income among themselves.

Advantages and disadvantages of different types of NPOs

Each of the OPF non-profit associations has its own advantages and disadvantages. They are reflected in the table.

Type of NPO	pros	Minuses
consumer cooperative	Revenue distribution; Trade stability; State support;	Liability for debts; Complicated paperwork; The need for additional investments in case of losses.
NP	Preservation of property rights; No liability for the creditor; Freedom of choice of organizational structure.	Profits are not distributed; Development of documentation.
Association	Transformation into a partnership; Free use of services by members.	A responsibility former members on debts is kept for 2 years.
Fund	Entrepreneurship; Unlimited number of founders; Lack of liability for debts; Has his own property.	Annual public reporting; Possibility of bankruptcy; Not converted.
Religious associations	Have no financial rights	They are not responsible for debts.
Institutions	Provision of services for a fee.	Responsible to creditors; The property is managed by the owner
Public organizations	Not responsible for debt Entrepreneurship is allowed; Freedom in the choice of goals, methods of work.	Members do not claim transferred assets and contributions

Unitary NGOs, that is, those without members, have the advantage of quickly resolving difficulties that arise. The disadvantages include the problem in making final decisions with a large number of founders.

Example. Disadvantage of a unitary NPO

Eight people created the charitable organization "Help" headed by the Board of Founders. The NPO worked successfully, but some of the founders moved, some retired. There is only one manager left. There was a need to amend the Charter. No decision can be made without a vote. It is impossible to collect the rest of the founders.

In this example, time is lost and the organization itself may close. When choosing an OPF, you should be sure of the seriousness of the partners' intentions. The disadvantages of all forms of NCOs are:

• Compliance of activities with the goals approved in the Charter;
• Complicated registration process;
• The specifics of the design of constituent papers, taking into account work tasks;
• Responsibility of the applicant for the information provided in the documents;
• Refusal to register at the slightest inaccuracy in the papers;
• Lengthy verification of documents by the Ministry of Justice;
• Impossibility of distribution of profits.

Advantages:

• Doing business together with social work;
• May not have assets;
• Lack of liability of participants for obligations;
• Simplified reporting;
• The target amounts are not subject to taxation;
• Inherited property is not subject to income tax.

Differences in the main forms of NCOs

The table shows the differences in the main forms of NCOs.

Index	NP	ANO	Private institution	Fund	Social organization	Association
Founders	Physical and (or) legal entities		Citizen or legal entity	Citizens and (or) legal entities	At least 3 individuals	Any legal entity
Membership	There is	No			There is
Entrepreneurship	Allowed					Not
A responsibility	Not		There is	Not		There is
Publication in the media	Not			There is	Not

Purposes of creating different forms

• Funds - the formation of property through voluntary contributions and its use for public needs. Have no members. Can engage in entrepreneurship to achieve goals.
• Associations - protecting the interests of participants on the basis of an agreement. They are created by commercial structures for the organization of business management.
• Public organizations - teamwork to achieve the set goals. They are created by an initiative group of 10 people who are united by common interests.
• Religious associations - confession and familiarization of citizens to the faith, worship, rituals, teaching religion.
• Consumer cooperative - improving the property status of members, providing them with goods and services by pooling contributions. When leaving membership, a person receives his share.
• Institutions - implementation of cultural, social, managerial, and other tasks of a non-commercial plan. Funding is provided by the founder.
• ANO - the provision of educational, medical, sports and other services.
• NP - the achievement of social well-being in all spheres of life: health care, culture, art, sports. This form suitable for various types of services.
• Communities of small peoples are created by citizens on a voluntary basis. They must have at least three members. People unite on the basis of common interests, territory of residence, traditions, crafts in order to preserve their way of life, culture, and principles of management. These NPOs can engage in commerce to accomplish their goals. When leaving the community, a citizen has property rights.

Taxation and accounting

If a public association does not have commercial activities and taxable assets, it reports to the tax office once a year.

Represents the balance sheet, form 2 and earmarked expenditure report. Non-budgetary fund NCOs submit reports quarterly. In pension - form RSV-1, in social insurance - 4-FSS. NPOs report on the following taxes: VAT, income, property, land, transport. Accounting forms 1 and 2 are also submitted to Rosstat at the end of the year. NCOs applying the simplified tax system annually submit a single tax declaration.

For all non-profit structures, it is mandatory to provide information on the average number of employees and income statements when paying wages. These documents are transferred to the tax office at the end of the year.

• consumer cooperative. Engaged in entrepreneurship. Submits full reports on a quarterly basis. Has no benefits. The Board of the NCO is responsible for the tax information submitted and for the data published in the media. The annual report is subject to verification by the audit commission of the NCO before submission.
• Religious associations. They don't pay income tax. When receiving money and property abroad, NCOs of this form must account for these receipts separately from others. Organizations must submit to the Ministry of Justice information on the results of their work. The NPO is obliged to publish the same data. The report must be submitted by April 15th.
• Accounting in the NP does not provide for benefits and is carried out according to almost the same requirements as in commercial companies.
• Funds. It is necessary to take into account the sources of funds. Reports on accounting and taxes are presented in a general manner.
• Associations. Accounting is carried out according to the estimate. It is drawn up for a year, contains a plan for spending and receiving money.
• Cossack associations submit information about their numbers to the Ministry of Justice. The annual report is compiled by Ataman.

For all types of NPOs, funds received to solve statutory tasks are not subject to income tax. Funds, the receipt of which has a designated purpose and is not related to the sale of goods, the performance of work or services, is not subject to VAT. Payments for the service of the disabled are exempt from personal income tax.

Rubric “Questions and answers”

Question number 1. What is the peculiarity of the formation of ANO?

A characteristic feature of the ANO is that employees cannot make up more than 1/3 of all members of the governing body.

Question number 2. Which NPOs are exempt from paying VAT?

Associations of persons with disabilities are exempted from paying VAT, unitary enterprises at healthcare and social protection institutions, organizations with more than 50% disabled people.

Question number 3. What is the Register of Undesirable NPOs?

In May 2015, the president signed the Undesirable Organizations Act into law. They include foreign non-governmental NGOs that pose a threat to the Constitution, defense capability and security of the Russian Federation.

Question number 4. What reports do NGOs submit to the Ministry of Justice?

The Ministry of Justice annually submits information about the work of NGOs, the composition of the leadership, and income from foreign sources.

Question number 5. How do political parties report at the end of the year?

Parties within 30 days after the end of the quarter submit to the Central Electoral Commission information on the receipt and expenditure of funds, a summary report is submitted before April 1 of the next year.

So there is a large number of types of NGOs. When choosing an appropriate form, one should take into account the goals of creating an organization and other features established by law for each OPF.

Entrepreneurial activity of non-profit organizations is one of the sources of cash receipts, allowing them to successfully solve problems aimed at achieving the goals of their functioning. In this article, the reader will find information on whether NCOs can carry out entrepreneurial activities, in which cases the legislator grants NCOs the right to conduct it, and also learns how to obtain the legal right to perform certain types of work that brings income to the association.

Non-profit organizations as business entities

In accordance with paragraph 1 of Art. 50 of the Civil Code of the Russian Federation, a non-profit organization (NPO) is an association that does not pursue profit as a goal and does not distribute the funds received among its members. NCOs are created to solve socially significant social, economic, cultural, scientific problems, protect the health of citizens and their physical development, as well as meet their non-material needs (clause 2, article 2 of the law "On Non-Commercial Organizations" dated 12.01.1996 No. 7).

According to paragraph 2 of Art. 2 of the Civil Code of the Russian Federation under the entrepreneurial activity of non-profit organizations (as well as commercial ones) is understood as an activity aimed at the regular extraction of income and carried out by an entrepreneur (or legal entity) independently, at his own risk. Profit can be obtained from the use of property, the sale of goods, the provision of services or the performance of work. The main feature that allows you to qualify income-generating activities as entrepreneurial is the systematic receipt Money. Thus, making a profit from one-time transactions cannot be the basis for recognizing the activity of an organization or individual as entrepreneurial.

An NPO is not entitled to set income generation as the purpose of its operation, respectively, formally according to general rule they are not business entities. Meanwhile, people who establish NPOs often face the question of whether non-profit organizations can carry out entrepreneurial activities, in addition to their main activities. We will answer it further.

Can non-profit organizations carry out activities that generate income

In paragraph 2 of Art. 24 of Law No. 7 states that NPOs have the right to take actions that generate income, while simultaneously observing the following conditions:

• funds received in the course of income-generating activities are used to finance its statutory goals (money can be used to pay for the labor of persons with certain physical disabilities, such as blindness, deafness, etc., to improve the material and technical base of the association and pay utility bills accounts, as well as to solve various socially significant tasks);
• the possibility of performing such actions is fixed in the constituent documents of the company.

At the same time, according to paragraph 3 of Art. 24 of Law No. 7, an NPO is obliged to keep records of income and expenses arising from its entrepreneurial and other profitable activities.

NPOs with the right to carry out entrepreneurial activities

The list of NPO forms is established by the provisions of Chapter II of Law No. 7, according to which the following persons have the right to independently engage in entrepreneurship:

• public and religious organizations (Article 6);
• communities of indigenous peoples of the Russian Federation (Article 6.1);
• Cossack societies (Article 6.2);
• funds (Article 7);
• state corporations (Article 7.1);
• state-owned companies (Article 7.2);
• non-profit organizations, provided that they do not have the status self-regulatory organization(Art. 8);
• private institutions (art. 9);
• State Unitary Enterprises and Municipal Unitary Enterprises (Article 9.1);
• budgetary institutions (Article 9.2);
• autonomous NGOs (art. 10).

In addition, some NCOs have the right to engage in income-generating activities by creating business companies or participating in them. For example, funds (Article 7 of Law No. 7), autonomous NPOs (Clause 5, Article 123.24 of the Civil Code of the Russian Federation).

The above list of NGOs is open. The current Civil Code of the Russian Federation establishes additional organizational and legal forms in which a non-profit association can operate. However, not every one of them gets the right to engage in entrepreneurship - in some cases this is partially or completely prohibited by law.

Legislative restrictions on the implementation of entrepreneurial activities of NPOs

In accordance with par. 2 p. 2 art. 24 of Law No. 7, the legislator may impose certain restrictions on the income-generating activities of individual NPOs. Examples of such restrictions are:

• ban on participation in business companies in which third parties are members, for charities(Clause 4, Article 12 of the Law “On Charitable...” dated August 18, 1995 No. 135);
• establishing a closed list of activities that political parties can engage in (information, printing and Advertising activity, provided that it is aimed at party propaganda; production and sale of objects with their own symbols; sale and lease/lease of movable and immovable property belonging to the party, paras. 3 and 4 art. 31 of the law "On political ..." dated 11.07.2001 No. 95);
• a complete ban on entrepreneurship for bar associations (Clause 10, Article 29 of the Law “On the Bar…” dated May 31, 2002 No. 63), etc.

Can a non-profit organization provide paid services?

Based on the definition of entrepreneurial activity given in paragraph 2 of Art. 2 of the Civil Code of the Russian Federation, we can conclude that within the framework of its implementation, the company can not only produce goods or perform work, but also provide certain services. From the very essence of entrepreneurship, it follows that the provision of such services is carried out on a reimbursable basis. The legislator does not prohibit NGOs from engaging in entrepreneurial activities, and therefore does not exclude the possibility of them providing paid services. There is only one limitation: the money received must be used to achieve the goals of the functioning of the NPO, and not distributed among its founders (participants).

Don't know your rights?

At the same time, it is worth remembering that the paid services provided must be directly related to the goals of creating a company (clause 2, article 24 of law No. 7). For example, an association that brings together educators and teachers has the right to develop and sell teaching aids and textbooks, provide exam preparation services or tutoring. At the same time, it will not be able to produce food or provide services for holding ceremonial events. Violation of this rule may lead to the recognition of the concluded service agreement as void (clause 2 of article 168 of the Civil Code of the Russian Federation), as well as become the basis for the forced liquidation of the company on the basis of a court decision issued at the suit of a state agency or local government (clause 4 article 61 of the Civil Code of the Russian Federation).

Types of NPO activities

In accordance with paragraph 1 of Art. 24 of Law No. 7, an NPO can be engaged in one or more types of activities if it is:

• not prohibited by the current Russian legislation(the legislator may establish restrictions on the implementation of certain types of activities for certain categories NPO);
• corresponds to the goals of the functioning of the organization, fixed in its charter.

According to paragraph 2 of Art. 24 of Law No. 7 NCOs have the right to carry out the following types income-generating activities:

• production of goods and provision of services;
• purchase and sale of securities (stocks, bonds, etc.);
• purchase and sale of rights (both property and non-property);
• participation in business companies;
• obtaining the status of a contributor in limited partnerships.

Carrying out entrepreneurial activities, NCOs are not entitled to enter into transactions that contradict the types of activities and goals of functioning specified in the charter. That is why, when planning the registration of an NPO, one should consider in what direction the association will work and what kind of paid services it will provide.

In the event that the entrepreneurial activity of a non-profit organization requires obtaining a special permit for its implementation (license), such a permit will have to be issued in the manner prescribed by the law governing work in this area. The list of such activities is also determined by the current legislation, and no differences are provided for commercial and non-commercial organizations.

OKVED for NGOs

The basis for opening a new NPO is an application drawn up in the form P11001, approved by the order of the Federal Tax Service of the Russian Federation “On Approval ...” dated 01.25.2012 No. ММВ-7-6 / [email protected] Sheet I said statement must contain information about the activity codes of the registered association, selected in accordance with All-Russian classifier types of economic activity (OKVED), put into effect by the order of Rosstandart "On the adoption of ..." dated January 31, 2014 No. 14-st.

The application must indicate:

• code of the main activity of the association;
• his codes additional species activities.

For certain types of NPO activities, special codes apply. For example, the code 87.90 can be used by organizations providing residential care services:

• in orphanages;
• children's boarding schools and hostels;
• temporary shelters for the homeless, etc.

If an NPO plans to conduct additional activities that qualify as entrepreneurial, it will need to indicate the codes corresponding to it in an additional box. At the same time, it should be remembered that the entrepreneurial activities of non-profit organizations

should be interconnected with the main direction of functioning for which they are created.

Selected OKVED codes must also be specified in the charter of the NPO submitted for registration.

How to change the selected OKVED codes

If, however, the founders (participants) of an NPO decide on the need to perform certain actions that qualify as entrepreneurial after the constituent documents have been registered, they will have to be amended.

To do this, an application is submitted to the registration authority, drawn up in the form P13001. It indicates the updated OKVED codes chosen by the founders of the NPO. The document will need to be accompanied by a decision to amend, as well as new version charter. You will have to pay for editing. The amount of the state duty, in accordance with paragraph 3 of Art. 333.33 of the Tax Code of the Russian Federation, is 800 rubles.

Violation of this rule will result in the imposition of executive a fine, the amount of which varies from 5 thousand to 10 thousand rubles. (Clause 4, Article 14.25 of the Code of Administrative Offenses of the Russian Federation).

So, the answer to the question of whether non-profit organizations can engage in entrepreneurial activities is in some cases positive. An NPO has the right to engage in activities that bring profit, but on the condition that the funds received will be used by it to achieve the goals of its functioning, fixed in the charter. NPOs are not entitled to distribute earned assets among their own founders (participants). In addition, there should be no additional restrictions on the implementation of such actions established by the current federal laws. If an NGO plans to conduct commercial activity, she will have to enter information about this in the application for registration, indicating in it the OKVED codes corresponding to the chosen direction. In the course of carrying out entrepreneurial activities, non-profit organizations may provide paid services to the population and legal entities provided that this does not contradict the statutory goals of the association.