How to start your own fire protection business. Institution (non-profit organization)

A non-profit organization that does not have a membership and was established by citizens and (or) legal entities on the basis of voluntary property contributions. Such an organization may be created to provide services in the field of education, health care, culture, science, law, physical culture and sports. According to the current legislation of the Russian Federation, an ANO can carry out entrepreneurial activities aimed at achieving the goals for which it was created, but profits are not distributed among the founders. It is also important to know that the founders of an autonomous non-profit organization do not retain rights to the property transferred by them to the ownership of this organization, are not liable for the obligations of the autonomous non-profit organization created by them, and it, in turn, is not liable for the obligations of its founders.

The founders of an autonomous non-profit organization do not have any advantages over the participants of the established ANO and can use its services only on equal terms with other persons. Supervision over the activities of an autonomous non-profit organization is carried out by its founders in the manner prescribed by the constituent documents. The supreme governing body of an autonomous non-profit organization must be collegiate, and the founders of the ANO independently determine the form and procedure for the formation of the collegiate supreme governing body.

The collegiate supreme governing body of the ANO is the general meeting of founders or another collegial body (the Board, the Council and other forms, which may include the founders, representatives of the founders, the director of the ANO).

Non-commercial partnership

This is a membership-based non-profit organization established by citizens and (or) legal entities (at least 2 people) to assist its members in carrying out activities aimed at achieving social, charitable, cultural, educational, scientific and other goals. A non-commercial partnership is a legal entity that can, on its own behalf, acquire and exercise property and non-property rights, perform duties, be a plaintiff and a defendant in court. A non-commercial partnership is created without limitation of the period of activity, unless otherwise established by its constituent documents.

One of the features of this organizational and legal form of non-profit organizations is that the property transferred to the non-profit partnership by its members becomes the property of the partnership. In addition, like founders in ANOs, members of a non-profit partnership are not liable for its obligations, and a non-profit partnership is not liable for the obligations of its members. A non-profit partnership has the right to carry out entrepreneurial activities that correspond to the statutory goals of the partnership.

The mandatory rights of members of the organization include the opportunity to participate in the management of the affairs of a non-commercial partnership, to receive information about the activities of a non-commercial partnership in accordance with the procedure established by the constituent documents, to withdraw from a non-commercial partnership at their own discretion, and others. The supreme governing body of a non-profit partnership is the general meeting of the members of the organization. A participant in a non-commercial partnership may be excluded from it by decision of the other participants in cases provided for by the constituent documents. A participant excluded from a non-commercial partnership has the right to receive a part of the organization's property or the value of this property.

Fund

Compared with other forms of non-profit organizations, the fund has a number of significant features. First of all, it is not based on membership, so its members are not required to take part in the activities of the foundation and are deprived of the right to participate in the management of its affairs. In addition, the fund is the full owner of its property, and its founders (participants) are not liable for its debts. In the event of liquidation of the fund, the property remaining after the repayment of debts is not subject to distribution between the founders and participants.

The fund's legal capacity is limited: it has the right to carry out only those entrepreneurial activities that correspond to the goals of its creation, prescribed in the charter. In this regard, the law allows funds to participate in entrepreneurial activities both directly and through business companies created for these purposes.

Unlike a number of other non-profit organizations, the foundation does not have the right to participate in limited partnerships as a contributor. The founders, members and participants of public funds cannot be state authorities and local self-government bodies.

The property activities of the fund must be carried out publicly, and to oversee the compliance of the activities of the fund with the provisions prescribed in its charter, a board of trustees and a control and audit body (audit commission) are created.

The Board of Trustees of the Foundation supervises the activities of the Foundation, the adoption of decisions by other bodies of the Foundation and ensuring their implementation, the use of the Foundation's resources, and the Foundation's compliance with the law. The board of trustees of the foundation may apply to the court for the liquidation of the foundation or the introduction of amendments to its charter in cases provided for by law. Decisions made by the Board of Trustees are advisory in nature, in contrast to the decisions of the governing and executive bodies.

Members of the Foundation's Board of Trustees perform their duties in this body on a voluntary basis (voluntarily) and do not receive remuneration for this activity. The procedure for the formation and activities of the board of trustees is determined by the charter approved by its founders.

Amendments to the charter of the fund, as well as its liquidation, are possible only in court.

Charitable Foundation

A charitable foundation is a non-profit organization established by pooling property contributions for the purpose of carrying out charitable activities.

The activities of the charitable foundation and the procedure for its implementation are regulated by the statutory documents. As a rule, charitable foundations raise funds for their activities in two ways. Option one: the foundation finds a sponsor or a certain philanthropist acts as its founder, which can be either a state or a company, or an individual individual. Another option: the fund itself may try to earn funds for the conduct of statutory activities.

Participation in charitable foundations is prohibited for state authorities, local governments, as well as state and municipal enterprises and institutions. Charitable foundations themselves do not have the right to participate in business companies jointly with other legal entities.

The structure of the foundation does not provide for membership, therefore, given that charitable activities require constant material costs that cannot be provided in the absence of membership fees, the law allows foundations to participate in entrepreneurial activities both directly and through business companies created for these purposes.

According to the law, it is obligatory to create a board of trustees in a charitable foundation - a supervisory body that oversees the activities of the foundation, the use of its funds, the adoption of decisions by other bodies of the foundation and ensuring their implementation.

The board of trustees of the foundation may apply to the court for the liquidation of the foundation or the introduction of amendments to its charter in cases provided for by law.

institution

An institution is a non-profit organization created by the owner to provide managerial, socio-cultural and other services of a non-commercial nature and financed by him in whole or in part. Legal entities and individuals, municipalities and the state itself can act as the owner. An institution may be created jointly by several owners.

The constituent document of the institution is the charter, which is approved by the owner. Like other non-profit organizations, the institution's property is under the right of operational management, i.e. the institution may use and dispose of it only to the extent permitted by the owner.

The institution shall be liable for its obligations with the funds at its disposal, and in case of their insufficiency, the debt shall be collected from the owner of the institution.

Despite the fact that the institution is the organizational and legal form of non-profit organizations, the owner can give the institution the right to engage in entrepreneurial activities that generate income, providing for this clause in the charter. Such incomes (and the property acquired at the expense of them) are accounted for on an independent balance sheet and come under the economic management of the institution.

Association or union

To coordinate their business activities, as well as to represent and protect common property interests, commercial organizations may create associations in the form of associations or unions. Associations and unions can also unite non-profit organizations, however, in accordance with the legislation of the Russian Federation, associations of legal entities can only be created by commercial or only non-profit legal entities.

Simultaneous participation in the association of commercial and non-commercial organizations is not allowed.

Having united in an association or union, legal entities retain their independence and the status of a legal entity. Regardless of the organizational and legal form of legal entities that are members of associations and unions, they are non-profit organizations.

The association (union) is not liable for the obligations of its members, but they, on the contrary, are liable for the obligations of the association with all their property. The grounds and limits of this responsibility are prescribed in the founding documents.

The supreme governing body is the general meeting of members of the organization. If, by decision of the participants, the association (union) is entrusted with conducting entrepreneurial activities, such an association (union) is transformed into a business company or partnership. Also, in order to carry out entrepreneurial activities, an association (union) may create a business company or participate in such a company.

The property of an association (union) is formed at the expense of regular and one-time receipts from participants or from other sources permitted by law. When an association is liquidated, the property remaining after repayment of debts is not distributed among the participants, but is directed to purposes similar to those of the liquidated association.

Public association

This is a voluntary, self-governing non-profit organization, created on the initiative of a group of citizens on the basis of common interests and for the implementation of common goals.

Public associations can be created in the form of:

• public organization (an association based on membership and created on the basis of joint activities to protect common interests and achieve the statutory goals of the united citizens);
• social movement (consisting of members and not having a membership of a mass public association pursuing political, social and other socially useful goals);
• public fund (one of the types of non-profit funds, which is a public association without membership, the purpose of which is to form property on the basis of voluntary contributions (and other receipts permitted by law) and use this property for socially useful purposes);
• a public institution (a non-membership public association created to provide a specific type of service that meets the interests of the participants and corresponds to the statutory goals of this association);
• political public association (a public association whose main goals include participation in the political life of society by influencing the formation of the political will of citizens, participation in elections to state authorities and local self-government bodies by nominating candidates and organizing their election campaign, as well as participation in organization and activities of these bodies).

On a territorial basis, public organizations are divided into all-Russian, interregional, regional and local.

A public association may be created on the initiative of at least 3 individuals. Also, the founders, along with individuals, may include legal entities - public associations.

Public associations can carry out entrepreneurial activities only to achieve the goals for which they were created. Incomes from entrepreneurial activities are not distributed among the participants of associations and should be used only to achieve statutory goals.

Collegium of Advocates

A non-profit organization based on membership and functioning on the principles of self-government of voluntarily united citizens engaged in advocacy on the basis of a license.

The purpose of the creation and subsequent activities of the Bar Association is to provide qualified legal assistance to individuals and legal entities in the protection of their rights, freedoms and legitimate interests.

The founders of a bar association may be lawyers whose information is entered in only one regional register. The founding documents on the basis of which the bar association carries out its activities are the charter, approved by its founders, and the memorandum of association.

The Bar Association is a legal entity, owns separate property, bears independent responsibility for its obligations, can acquire and exercise property and personal non-property rights on its own behalf, perform duties, be a plaintiff, defendant and a third party in court, has a seal and a stamp with by its name.

The property of the Bar Association belongs to it on the basis of the right of private ownership of a legal entity and is used only for the implementation of statutory purposes.

Law Office

It is a non-profit organization created by two or more lawyers to provide professional legal assistance to individuals and legal entities. Information about the establishment of a law office is entered in the unified state register of legal entities, and its founders conclude a partnership agreement between themselves, which contains confidential information and is not subject to state registration. Under this agreement, partner lawyers undertake to combine their efforts and direct them to provide legal assistance on behalf of all partners.

Upon the expiration of the partnership agreement, members of the Law Office have the right to conclude a new partnership agreement. If a new partnership agreement is not concluded within a month from the date of termination of the previous one, the law office is subject to transformation into a bar association or liquidation. From the moment of termination of the partnership agreement, its participants are jointly and severally liable for unfulfilled obligations in relation to their principals and third parties.

consumer cooperative

A consumer cooperative is a voluntary, membership-based association of citizens and (or) legal entities created to meet the material and other needs of participants by combining property shares by its members. Shareholders of a cooperative may be legal entities and citizens who have reached the age of 16, and one and the same citizen may simultaneously be a member of several cooperatives.

The only founding document of a cooperative is the charter, which is approved by the highest body of internal management of the given organization - the general meeting of members of the cooperative.

Unlike a number of other non-profit organizations, the Law provides for the implementation of certain types of entrepreneurial activities for a cooperative. The income received as a result of this activity is distributed among the participants of the cooperative or goes to other needs established by the general meeting of participants.

The property of the cooperative belongs to it by right of ownership, and the shareholders retain only rights of obligation to this property. The cooperative is liable for its obligations with its property and is not liable for the obligations of shareholders.

Consumer cooperatives include: housing-construction, dacha-building, garage-building, housing, dacha, garage, horticultural cooperatives, as well as homeowners' associations and some other cooperatives.

The name of the cooperative indicates the specifics and activities of this legal entity. Thus, housing-construction, dacha-building and garage-building cooperatives imply that at the time of the establishment of the cooperative, an object completely ready for operation (multi-apartment residential building, summer cottage, garages, etc.), to which the cooperative subsequently acquires rights, does not exists. While when establishing a housing, dacha or garage cooperative, these objects already exist.

Share contributions are used for conducting trade, procurement, production and other activities in order to meet the material and other needs of members. A consumer cooperative can exist both as an independent organizational and legal form of a legal entity (for example, housing construction cooperatives), and in the form of a consumer society (district, city, etc.), and as a union of consumer societies (district, regional, regional etc.), which is a form of association of consumer societies. The name of a consumer cooperative must contain an indication of the main purpose of its activity, as well as the word "cooperative" or the words "consumer society" or "consumer union". All these requirements are reflected in the law.

Religious association

A religious association is a voluntary association of citizens formed for the purpose of joint confession and dissemination of faith and having such features as religion, training and religious education of its followers, as well as the performance of divine services and other religious rites and ceremonies.

Members of religious organizations can only be individuals.

Religious associations may be created in the form of religious groups and religious organizations. At the same time, the creation of religious associations in state authorities and other state bodies, state institutions and local self-government bodies is prohibited.

Like other non-profit organizations, religious organizations have the right to engage in entrepreneurial activities only to achieve the goals for which they were created. The essential difference between this organizational and legal form and a number of other forms of non-profit organizations is that members of a religious organization do not retain any rights to property transferred to its ownership. Members of a religious association are not liable for the obligations of the organization, and the organization is not liable for the obligations of its members.

National-cultural autonomy

This is a form of national and cultural self-determination, which is an association of citizens of the Russian Federation who identify themselves with a certain ethnic community that is in the situation of a national minority in the corresponding territory. A non-profit organization in the form of national-cultural autonomy is created on the basis of their voluntary self-organization in order to independently resolve issues of preserving identity, developing the language, education, and national culture.

According to the Law of the Russian Federation "On National-Cultural Autonomy", national-cultural autonomies can be local (city, district, settlement, rural), regional or federal.

In accordance with Article 50 of the Civil Code, all legal entities in the Russian Federation are divided into and non-commercial.

The purpose of commercial organizations is to make a profit and distribute it among all participants.

The list of types of commercial organizations is closed. These include:

1) business companies and partnerships;

2) unitary, state;

3) production cooperatives.

Non-profit organizations are created Non-profit organizations do not aim to make a profit. They have the right to exercise but the profit cannot be distributed among the participants, it is spent in accordance with the purposes for which the organization was created. During the creation of a non-profit organization, a bank account, an estimate and a personal balance sheet must be formed. The list of non-profit organizations specified in the Code is not exhaustive.

So what legal entities are non-profit organizations?

Non-profit organizations include:

1) Religious, public organizations and associations.

Carry out activities in accordance with the purposes for which they were created. Participants are not liable for the obligations of organizations, and those, in turn, for the obligations of members;

2) Non-commercial partnerships - established by citizens or legal entities. individuals and non-profit organizations based on the principle of membership, to assist the members of the organization in the implementation of activities that are aimed at achieving the goals set;

3) The form of a non-profit organization is also an institution - an organization funded by the owner, which was created to carry out managerial and other functions of a non-profit nature. If the property of the institution is insufficient, the owner shall bear subsidiary liability for obligations.

4) Autonomous non-profit organizations. They are created to provide services in the field of education, culture, healthcare, sports, and other services on the basis of property contributions.

5) Non-profit organizations include various kinds of foundations. The Foundation is an organization that does not have membership, pursuing charitable, social, cultural goals and created on the basis of property contributions. It has the right to engage in entrepreneurial activities to achieve the goals of creation.

6) Associations and unions. They are created by commercial organizations in order to coordinate business activities and protect property interests.

7) Non-profit organizations also include consumer cooperatives - associations (voluntary) of citizens and legal entities created to meet material and other needs on the basis of combining share property contributions.

Each of the forms of a non-profit organization has its own characteristics that meet the goals of its creation.

Creation of a non-profit organization.

Registration takes place within 2 months. It is necessary to prepare documentation for registration:

Information about the address of the location;

Application for registration, notarized;

Constituent documents;

Decision to establish a non-profit organization;

State fees.

A non-profit organization was created from the moment of state registration, after which it can carry out its activities. Such an organization does not have a term of activity, so it may not re-register. In the event of liquidation of a non-profit organization, payments are made to all creditors, and the remaining funds are spent on the purposes for which the organization was created.

There are many types of different organizations in Russia. Non-profit associations are considered one of the most common. They are not business structures, although they may be related to revenue-generating processes.

The concept and types of non-profit organizations

Before considering the tasks of such structures, one should decide on the meaning of these terms.

As a non-profit, you can define an organization that does not set the key goal of its activities to make a profit and, as a result, does not distribute the income received among the participants. Such structures can pursue various goals and be directed to the sphere of education, charity, cultural life, the formation of social, managerial and scientific projects. The role of key goals can be performed by health protection, the development of sports and physical culture, the protection of the legitimate interests and rights of citizens, and even the satisfaction of their spiritual needs.

This list can be continued, but the essence will remain the same - various types of non-profit organizations are focused on helping certain social groups.

Key differences

For a better understanding of the fact that the structure of a non-commercial format is, it is worth paying attention to its features. And this, above all, will be their social character. In other words, they always unite either legal entities (various organizations) or ordinary citizens.

Such communities are formed exclusively on a voluntary basis and exist on public money. At the same time, they have an opportunity to carry out entrepreneurial activities. But the basis for such an initiative can only be the achievement of statutory goals. It is worth noting the fact that different types of non-profit public organizations receive certain tax benefits from the state.

Legal basis

As for the legislative framework that regulates the various facets of the activities of such structures, it is worth looking for it in the Civil Code of the Russian Federation, and in more detail, in the section "Non-profit Organizations". It is here that all the characteristics relating to the civil law status of such communities and the procedure for their receipt, as well as the operation of any property, are contained.

In addition, the concept and types of non-profit organizations are also defined in the section mentioned above. In this branch of the law, you can find all the necessary information about what activities and how exactly charitable foundations can be engaged. It also fixes the requirements that various types of non-profit organizations should display in their constituent documentation.

What you need to know about legal entities

There are a number of features that are inherent in associations of various organizations whose activities can be characterized as non-commercial. These differences set them apart from those communities of legal entities that are focused on making a profit.

These features look like this:

The initial limitation of legal capacity, which can be counted on by all types of non-profit organizations that involve the association of legal entities. In other words, they can be active only in those areas of activity that are fixed in the law and constituent documents.

The opportunity to use entrepreneurship is available only within the framework of the need to achieve the goals identified as the reason for creating the organization. This may be the acquisition of securities or the launch of production, the provision of services or participation in business companies. Thus, the activities of non-profit organizations can be quite extensive, but they must always have an objective basis. But here it is important to consider the possibility of one exception.

To create a NO, any forms allowed by both the Civil Code of the Russian Federation and any other laws can be used.

Another important feature is the fact that any types of non-profit organizations, the forms of which do not correspond to a fund or a consumer cooperative, cannot be declared insolvent. This means that if such communities owe money to creditors, then there are no grounds for transferring them to bankrupt status through a court decision. But such an organization can be liquidated, and its property will be used to repay the debt. If funds remain after this process, they will be used to achieve the goals for which the NGO was originally created.

Beneficiaries

When studying non-profit organizations, the goals and types of these structures, it is worth paying attention to the fact that they can not only be the initiators of charitable activities, but also accept certain funds from volunteers and philanthropists. Such donations take several key forms:

• preferential or disinterested transfer of property into ownership, including intellectual resources and funds;
• gratuitous offer of the rights to use, dispose of or own any objects or property rights;
• free performance of work or provision of services by philanthropists who are legal entities.

Typically, a DO is created without a fixed expiration date. An exception may be those organizations in the charter of which such data is prescribed. As for the status of a legal entity, DOs receive it as soon as their state registration is completed. It should be noted that it is quite difficult to register a non-profit type organization. This will take a lot of time, because you will have to deal with a large number of organizational and legal forms. Because of this, the process of developing constituent documentation can also be quite a troublesome task.

Types of organizational and legal forms of non-profit organizations

If you study the law of the Russian Federation and the Russian Civil Code, you will find that there are clear forms of BUT that can be used to create them:

• consumer cooperatives. They are used if it is planned to unite persons on the terms of membership in order to fill their own needs for certain services and goods. With this form, share contributions act as the initial material base of the organization.
• Religious and public organizations. In this case, the basis for the unification of persons is the unity of their views. The structure itself is created to achieve the goals that are common to the participants.
• Funds. They definitely should be paid attention to, understanding what types of legal entities non-profit organizations can include. Foundations should be understood as associations that do not have membership and are founded solely to achieve goals that are useful to society. As the main tool through which the tasks of such an organization are carried out, it is possible to determine the use of property. All funds are transferred to the ownership of the foundation by the founders.
• non-profit partnerships. The main types of non-profit organizations include such a form of association, which is based on membership. It can be created by both legal entities and citizens.
• State corporations. In this case, the founder may be the Russian Federation. A special law was issued to form such a structure. The performance of any socially useful, as well as managerial and social functions, can be defined as the key goals of this BUT.
• Associations and unions of legal entities. Such associations use a membership system. Types of finance for non-profit organizations of this type may have several types, depending on the specific form of the structure.
• Autonomous BUT. In this case, membership is not relevant. The key tasks are the provision of services in the field of law, health, science, sports, education, etc.

Learn more about finance

Any kind of non-profit organizations need constant funding. In order to provide such associations with the necessary means, several ways permitted by law can be used:

• income received through equity participation in commercial organizations;
• profit, the source of which is entrepreneurial activity;
• donations and voluntary contributions;
• income from persons who are the founders of the organization.

Federal, local and regional self-government bodies can also provide financial and economic support to NGOs. Various types of non-profit organizations can receive such assistance in the form of partial or full exemption from fees for the operation of municipal and state property, tax relief, and access to government orders.

Financial management

Initially, it should be understood that all types of financial resources of non-profit organizations that they will use are determined by the associations themselves. But at the same time, according to the law, they are required to have an estimate of income and expenses or an independent balance sheet. Such estimates are a prerequisite for all associations. They are also used as the organization's financial plan.

Such a plan can be drawn up both by quarters and for the year as a whole. At the same time, in the case of launching several projects at the same time, the best option would be to draw up estimates for each of them separately.

With regard to the definition of items of expenditure and income of budgetary structures, they are subject to much more stringent requirements.

Financial Accounting Principles NO

The key area in which accounting is used is the recording of targeted receipts and expenditures, as well as consideration of the movement of property.

It is important to understand that the funds received by the organization to perform certain tasks must correspond to the target costs, otherwise it makes sense to talk about the misuse of finances. The concept and types of non-profit organizations are initially considered as a means of achieving goals that are relevant to certain social groups, so funding should be directed precisely in this direction.

At the same time, this principle does not at all imply the need to use all the funds received during the year, on the contrary, finances can be distributed over several years.

Results

Various types of legal entities, commercial and non-commercial organizations are always created with a specific purpose. And if we talk about the latter, it is worth noting that the mission of such structures is important for society, since with their help changes are achieved that improve the situation of specific social groups.

According to the current legislation of the Russian Federation, a non-profit organization may carry out one or more types of activities that are not prohibited by the Law and that correspond to the goals of the activity provided for by its constituent documents.

The legislation of the Russian Federation establishes certain restrictions on the types of activities that non-profit organizations of certain organizational and legal forms are entitled to engage in. Certain types of activities may be carried out by non-profit organizations only on the basis of special permits (licenses).

Entrepreneurial activity, according to the Law of the Russian Federation "On non-profit organizations", a non-profit organization can be carried out only to achieve the goals for which it was created. The Law recognizes as such an activity the production of goods and services that bring profit, which meet the objectives of the establishment of a non-profit organization, as well as the acquisition and sale of securities, property and non-property rights, participation in business companies and participation in limited partnerships as a contributor.

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 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.

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 been significantly expanded due to many special regulations governing the activities of certain types of organizations: Federal Law of January 12, 1996 N 7-FZ "On non-profit organizations", Federal Law of May 19, 1995 N 82-FZ "On public associations" , Federal Law of December 30, 2006 N 275-FZ "On the procedure for the formation and use of the target capital of non-profit organizations."

Types of non-profit organizations:

1. Association and union - a non-profit organization that is created by combining commercial or non-profit organizations in order to coordinate their activities, as well as to represent and protect common property interests.

2. Autonomous non-profit organization - a non-profit organization without membership, established by citizens and (or) legal entities on the basis of voluntary property contributions.

3. Non-profit partnership - a non-profit organization based on membership, not aimed at making a profit, established by citizens and (or) legal entities to assist its members in the implementation of activities.

4. Institution - a non-profit organization created by the owner to provide non-commercial services of a specific type: managerial, socio-cultural and others.

5. Foundations - non-profit organizations without membership, established by citizens and (or) legal entities on the basis of voluntary property contributions, pursuing social, charitable, cultural, educational or other socially useful goals.

6. Homeowners' partnership - a form of association of homeowners for joint management and maintenance of the real estate complex in a condominium, possession, use and disposal of common property within the limits established by the legislation of the Russian Federation. In November 2007, the State Duma adopted amendments to the law "On Non-Commercial Organizations" concerning the simplification of the procedure for state registration of homeowners' associations, as well as gardening, gardening, summer cottages and garage non-profit associations of citizens. Public association - are created on the initiative of their founders - at least three individuals. The number of founders for the creation of certain types of public associations may be established by special laws on the respective types of public associations.

7. A political party is a public association created for the purpose of the participation of citizens of the Russian Federation in the political life of society through the formation and expression of their political will, participation in public and political actions, in elections and referendums, as well as in order to represent the interests of citizens in government bodies and local governments.

8. Trade union - a voluntary public association of citizens connected by common production, professional interests in the nature of their activities, created for the purpose of representing and protecting their social and labor rights and interests.

9. Religious association - a voluntary association of citizens of the Russian Federation, other persons permanently and legally residing in the territory of the Russian Federation, formed for the purpose of joint confession and dissemination of faith and having signs corresponding to this purpose.

10. Credit consumer cooperative - a consumer cooperative of citizens created by citizens who voluntarily united to meet the needs for financial mutual assistance.

11. An agricultural consumer cooperative is an agricultural cooperative established by agricultural producers and (or) citizens running private subsidiary farms, subject to their mandatory participation in the economic activities of the consumer cooperative.

12. Housing savings cooperative - a consumer cooperative established as a voluntary association of citizens on the basis of membership in order to meet the needs of members of the cooperative in residential premises by combining share contributions by members of the cooperative.

13. Housing or housing construction cooperative - a voluntary association of citizens and (or) legal entities on the basis of membership in order to meet the needs of citizens in housing, as well as manage residential and non-residential premises in a cooperative house.

14. A horticultural, horticultural or dacha non-profit association (a horticultural, horticultural or dacha non-profit partnership, a horticultural, horticultural or dacha consumer cooperative, a horticultural, horticultural or dacha non-profit partnership) is a non-profit organization established by citizens on a voluntary basis to assist its members in solving common social and economic tasks of horticulture, horticulture and dacha farming).

NCOs are created without limitation of the period of activity, unless otherwise established by the founders of the non-profit organization.

NCOs may have civil rights corresponding to the goals of their activities, provided for in their constituent documents, and bear obligations related to these activities.

The activities of some forms (all public associations) of NCOs are allowed without state registration, but at the same time, the organization does not acquire the status of a legal entity, cannot own or, on the basis of other material rights, separate property. Only having the status of a legal entity, an organization can acquire property and non-property rights on its own behalf, bear obligations (be a participant in civil transactions, conduct economic activities), be a plaintiff and defendant in court. Legal entities are required to have an independent balance sheet or estimate, a bank account, be registered with tax and other control and accounting state bodies.

” spoke about what an NPO is and what features this type of organization has.

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The Internet is full of articles about forms suitable for business (we are talking about this too). Most of these articles deal with the choice between an individual entrepreneur and a commercial organization (LLC or JSC), but there is almost nothing about non-profit organizations (NPOs). We can say that this is the “twilight zone” of Russian corporate law.

We decided to fill the gap and dispel common myths. If you like the article - write about it in the comments, we will continue to destroy the legends.

Myth one: there are few non-profit organizations and they have no money

According to official statistics, NCOs account for up to 17% of Russian legal entities. There are several times more non-profit organizations than the same joint-stock companies; they have the right turnover.

Non-profit organizations include not only charitable and religious organizations, but also the entire public sector, almost all educational organizations, all state clinics, consumer cooperatives (parking lots, homeowners associations, dacha cooperatives, and so on), development institutions like IIDF or ASI, and many other very different structures.

At the same time, the sphere of NGOs is very poorly regulated. Not in the sense of “not regulated at all”, like cryptocurrencies, but in the sense that the regulation is very fragmented and internally contradictory.

The central law “On Non-Commercial Organizations” covers a maximum of half of the types of NPOs, the rest are hidden in specialized laws like “On Charitable Organizations”, “On Public Associations”, and so on. Many of these laws were written back in the 1990s and have not been updated since then to match the changed Civil Code.

It is very difficult for a non-specialist to understand the resulting mess: nowhere is there even a list of existing forms of non-profit organizations. At the same time, the constituent documents of an NPO, unlike the same LLC, are carefully proofread by specialists from the Ministry of Justice - it is almost impossible to register the first time without experience.

Non-profit organizations also have additional statuses related to the type of their activity. For example, charitable status is an achievement for a regular non-profit foundation that allows you to pay less taxes, but it doubles the amount of paper.

Now it is necessary to apply not only the law “On NGOs”, but also “charitable” legislation, as well as submit special reports. Obtaining and renewing licenses (for example, for education, medical treatment, and so on) will further complicate the work of the lawyer of the organization.

Myth two: non-profit organizations cannot be engaged in entrepreneurial activity

This myth is generated by the initial confusion in terms. According to the Civil Code, entrepreneurial activity is an independent, risky and systematic profit. Let me remind you that profit is when income exceeds expenses.

Obviously, if the expenses of an organization - both commercial and non-commercial - exceed its income, it will simply go bankrupt. Therefore, non-profit organizations not only can, but must, engage in entrepreneurial activities to stay afloat - or subsist on membership dues and donations, which few people are capable of.

In general, non-profit organizations can carry out the same activities as commercial ones: supply goods, provide services, perform work, and so on. Rare exceptions relate to individual licenses (for example, an NPO cannot become a bank).

However, there is a really important difference in the types of activities between commercial and non-profit organizations: this is the so-called target legal capacity of NPOs. Unlike commercial organizations, which have the right to do whatever they want, non-profit organizations are limited by the goals prescribed in the charter.

This is to ensure that some "homeless cat fund" doesn't start funding Middle Eastern Salafis. In practice, the founders of NCOs prescribe in the charter “the right to engage in any activity that generates income” and thus solve the problem of targeted legal capacity.

Myth #3: Nonprofit organizations don't pay taxes

It seems logical - as long as non-profit organizations do not compete with commercial ones, the state should support them for the sake of the created public good. But not in Russia.

The Russian tax system provides for almost the same taxes for all organizations, including non-profit ones. Not very fair, but the way it is. On the other hand, NCOs have the right to use all the same tax regimes as "large" companies: for example, a simplified tax system in order not to pay VAT.

There are exceptions to this rule in favor of NGOs, but they are very few. Associations and unions (for example, trade unions) do not pay taxes on membership fees; also, NGOs do not pay taxes on gratuitous donations.

There are a number of exemptions for charitable organizations, which apply on the condition that at least 80% of the income such an organization distributes in the form of charitable assistance. Otherwise, non-profit organizations pay taxes on a par with commercial ones.

Myth 4: Non-profit organizations are used to manipulate

Due to recent investigations, NPOs have gained a reputation as “sawmillers”. It is both a myth and not a myth.

Non-profit organizations are indeed used to hide the beneficiaries, that is, the true owners of the business. There are so-called autonomous organizations that formally do not have owners and beneficiaries: they exist on their own.

After registration, such a company operates without shareholders and participants, can create subsidiaries (including commercial ones), dispose of its own property, but does not have beneficiaries. Therefore, any attempt to disclose information will come to a standstill.

The reputation of NGOs is not improved by regular scandals with the distribution of presidential grants. Organizations that are denied, especially on formal grounds, always claim corruption - and this cannot be verified, since the procedure is really non-transparent.

However, all these “cutting” scandals are overlapped by one factor that distinguishes non-profit organizations from commercial ones: it is really difficult and expensive to withdraw money from NGOs. Almost all NPOs are not entitled to pay dividends to their founders; they are obliged to spend what they earn on their statutory goals, and if the goals are achieved, they must give it to the state.

Therefore, even if you create an NPO and earn money through entrepreneurial activities, it will be extremely difficult and costly to withdraw them.

As for obtaining grants, this is also not so easy. Firstly, in order to beg for a grant, you first need to engage in socially useful activities at your own expense for quite some time. Secondly, registration of receipt and implementation of the grant is a mountain of paper; reporting there is not that difficult, but very exhausting.

And thirdly, grants are usually small: up to several million rubles. In practice, it is much easier to earn this money than trying to "saw off" it from the state, and much safer.

Why are NGOs needed at all?

After all of the above, you naturally have a question: if NGOs do not provide benefits, then who creates them at all?

Firstly, social entrepreneurs who are already engaged in non-commercial activities - NPO allows you to receive grants and donations, which is prohibited for commercial organizations. If you have competent lawyers and accountants, you can build a whole holding of NGOs and save a little on taxes.

Secondly, some activities are available only to non-profit organizations - for example, training (except for additional education), self-regulation (SRO), housing management (HOA), and so on. Therefore, in order to create a kindergarten or school, a trade union or a chamber of commerce and industry, it is necessary to register an NPO with the Ministry of Justice.