Non-profit organizations have Features of different types of NGOs, their differences and the purpose of creation

Non-Profit Organizations - legal entities that do not pursue profit making as the main goal of their activities and do not distribute the profit received among the participants (Article 50 of the Civil Code of the Russian Federation).

Separation of non-profit organizations from commercial ones:

• for non-profit organizations economic activity is auxiliary, ensuring their participation in the property turnover, and the civil law status of these organizations is of a secondary nature;
• commercial organizations carry out economic activity, which is the main one for them and is fully regulated by civil law.

Unlike commercial organizations, non-profit organizations are not professional participants in property relations. Therefore, for non-commercial legal entities the legislator establishes special (targeted) legal capacity(clause 1 of article 49 of the Civil Code) and allows the use of their property only to achieve the goals specified in their constituent documents (clause 4 of article 213 of the Civil Code).

The performance of non-commercial legal entities in civil circulation is due to the need for material support for their core activities, which should not be entrepreneurial.

Non-profit organizations can be created to achieve social, charitable, cultural, educational, scientific and managerial goals, in order to protect the health of citizens, develop physical education and sports, meeting the spiritual and other non-material needs of citizens, protecting the rights, legitimate interests of citizens and organizations, resolving disputes and conflicts, providing legal assistance, as well as for other purposes aimed at achieving public benefits (Article 2 of the Federal Law of 12.01.1996 N 7-FZ "On non-profit organizations").

Thus, non-profit organizations carry out activities aimed at the formation of public goods, they are the strongholds of the civil society infrastructure. They participate not in production, but in the redistribution of material goods (the national product). In all other respects, non-profit organizations are full-fledged and permanent participants in property turnover along with commercial organizations.

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A non-profit organization can be created as a result of:

1. its institutions;
2. reorganization of another non-profit organization of the same legal form;
3. as a result of reorganization in the form of transformation of a legal entity of another organizational and legal form (in cases provided for by federal laws).

The decision to create a non-profit organization as a result of its establishment is taken by its founders (founder).

A non-profit corporate organization is the owner of its property.

The charter of a non-commercial corporate organization may provide that decisions on the creation by the corporation of other legal entities, as well as decisions on the participation of the corporation in other legal entities, on the creation of branches and on the opening of representative offices of the corporation, are taken by the collegial body of the corporation.

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 cases established by law) for its obligations with this property, can acquire and exercise property and non-property rights on its own behalf, incur obligations, be a plaintiff and a defendant in court.

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

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

A non-profit organization shall have the right to open accounts in banks in the territory of the Russian Federation and outside its territory in accordance with the established procedure, with the exception of cases established by federal law.

A non-profit organization has a seal with full name this non-profit organization in Russian.

A non-profit organization has the right to have:

• stamps and letterheads with their name;
• symbols - emblems, coats of arms, other heraldic signs, flags and hymns, the description of which must be contained in the constituent documents.

List of non-profit organizations

institution- a unitary non-profit organization created by the owner to carry out managerial, socio-cultural or other functions of a non-profit nature (Article 123.21 of the Civil Code of the Russian Federation).

Autonomous non-profit organization - a unitary non-profit organization that does not have membership and was created on the basis of property contributions from citizens and (or) legal entities in order to provide services in the areas of education, health, culture, science and other areas not commercial activities(Article 123.24 of the Civil Code of the Russian Federation).

religious organization - a voluntary association of citizens of the Russian Federation permanently and legally residing on the territory of the Russian Federation or other persons, formed by them for the purpose of joint confession and dissemination of faith and registered in the manner prescribed by law as a legal entity (local religious organization), an association of these organizations (centralized religious organization), as well as the organization and (or) the governing or coordinating body created by the specified association in accordance with the law on freedom of conscience and on religious associations for the purpose of joint confession and dissemination of faith (Article 123.26

As you know, all organizations in Russia can be divided into three sectors: government, commercial and non-commercial. And if everything is clear with the first two types, then the last one makes us think. What objects are non-profit organizations? We invite you to reflect on this further.

Non-profit organizations are...

First a definition. NPO, non-profit organization - a structure that does not set its main goal to make a profit, and also does not distribute it among its participants.

The goals of the NPO are as follows:

• cultural;
• social;
• charitable;
• scientific;
• educational;
• managerial;
• political;
• protection of the health of citizens;
• development of sports, physical culture;
• satisfaction of non-material (spiritual) needs;
• protection of legitimate interests of individuals and legal entities;
• legal assistance;
• other things useful to society.

Objects that belong to non-profit organizations have the right to engage in entrepreneurial activities. But only if it is aimed at achieving the main public goal.

It is important to note that non-profit organizations that perform certain functions of self-government bodies, the state, and at the same time do not resort to the help of these, are called non-governmental.

Characteristics of NCOs

In order to more clearly present the structures that relate to NGOs, we suggest that you familiarize yourself with the following characteristics:

1. Founder: any person.
2. Personnel: recruited staff and involved persons.
3. Cash reward participants: full-time employees - salary, work of volunteers, volunteers are not paid, services of involved persons - a contract for the provision of services.
4. The main objectives of the activity: as a rule, socially significant.
5. Sources of funding: state budget (but only if the founder of the organization is the state), borrowed capital, proceeds from entrepreneurial activity(with a number of restrictions), investments and donations. There are also membership fee. Moreover, the vast majority of NGOs exist at the expense of them, without resorting to the above sources. Grants are often used, including state ones. Also, many NGOs make them their sole source of funding.

Types of NGOs

Non-profit organizations include:

1. Cooperatives: garage-building, consumer (credit, housing, agricultural, marketing, horticultural, supply, livestock, gardening, processing).
2. Unions.
3. Associations.
4. Universities.
5. Autonomous non-profit associations.
6. State corporations.
7. Charity organisations.
8. State companies.
9. Cossack societies.
10. Natural, national parks, reserves.
11. Municipal and state budgetary, state and autonomous entities.
12. non-governmental associations.
13. Non-commercial partnership.
14. HOA, GK, ZhK.
15. Various kinds of social associations: political parties, public funds, movements, organizations, trade unions, foundations of public initiative.
16. Associations of legal entities.
17. Mutual insurance companies.
18. Unions of employers.
19. Communities of small indigenous peoples.
20. Religious association, group, organization.
21. Country, horticultural, horticultural non-profit association.
22. Territorial public association.
23. Chamber of Commerce and Industry.

NKO hybrid forms

Speaking about which organizations are non-profit, it is important to note hybrid forms with commercial (private) structures. These include:

1. Companies in the public interest (UK).
2. Public Benefit Corporation (USA).
3. Small-income limited liability company (USA).
4. Corporation with socially useful purposes (Germany).
5. Charitable Limited Liability Company (Germany).

NGOs in Russia

In Russia, more than 30 types of NPOs belong to the forms of non-profit organizations. Many of them have similar functions, and the differences are only in the names. All associations are regulated by the Civil Code of the Russian Federation (Chapter 4, paragraph 6), the Federal Law "On non-profit organizations". The specific activities of individual NPOs are controlled by relevant legislative acts.

We list some features of the activities of these organizations in the Russian Federation:

1. Foreign grants received are not taxed.
2. Since 2008, special presidential grants have been allocated to support NGOs.
3. In 2015, the so-called register of undesirable organizations was introduced. Any international or foreign NPO that poses a threat to the Russian state system can get there.
4. In 2017, a decree was issued requiring the issuance of grants to those non-profit organizations that conduct socially significant, civic activities.

NCOs in our country are a fairly common type of associations, numbering more than a dozen forms. They are united by common goals, combined characteristics of NCOs. In relation to such organizations, both general regulatory norms and specific ones apply.

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 by the Civil Code and the Law “On Non-Commercial Organizations” No. 7-FZ of January 12, 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. This 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. communities of peoples small numbers. 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 NPO are obliged to perform 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 existing this moment interests of 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		Responsibility
	Internal	External	Eat	No	Eat	No	Eat	No
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 area of ​​activity, a public organization or NP is most suitable.

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 creating an NPO, a suitable one for specific tasks OPF 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 negative sides. 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.	Former members are liable for debts 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 NCO

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	Public 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	Eat	No			Eat
Entrepreneurship	Allowed					No
Responsibility	No		Eat	No		Eat
Publication in the media	No			Eat	No

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 - joint work to achieve the 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 is suitable for various kinds 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 prior to submission audit commission NGOs.
• 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 are many types of NPOs. 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.

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

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

General signs all forms of NCOs:

The presence of an independent balance sheet / estimate.

Creation without limitation of the period of activity. 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 of the 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 a founder, what constituent documents are needed;

membership and participants;

control;

own;

rights and responsibilities;

registration;

liquidation decision;

governing laws.

Public and religious organizations (associations)

Public associations (organizations)

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

Forms:

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

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

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

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

The body of public amateur performance has no membership. Target - joint decision 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 individuals; or other public associations.

Number of founders: at least 3.

Constituent documents: Articles of association.

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

Control

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

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

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

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

Liquidation decision

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

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

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

Religious associations

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

Forms:

Depending on the territory:

• Centralized.

Depending on the legal status:

• religious groups. They are created and exist without state registration, they 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 state authorities, state 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.

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 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 can establish spiritual educational institutions, monasteries and other religious associations.

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

Communities of Indigenous Peoples of the Russian Federation

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

signs:

territorial isolation (territorial-neighborly residence);

blood relations;

the presence of the original habitat;

the need to preserve the traditional way of life.

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

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

Constituent documents: memorandum of association, charter, which is adopted at the meeting ( general meeting) community members.

Control: self-governing organization.

Own: independently dispose of their property. The community can sell what its members have created. The profit from the sale is distributed among the participants or for the needs of the community. Property is formed from charitable contributions, donations and other property in kind or monetary form. 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.

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 of organizing communities of indigenous peoples of the North, Siberia and Far East 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.

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 public service 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: the 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.

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 foreign economic activity(Vnesheconombank). Regulated by Federal Law No. 82-FZ "On the Development Bank";

Liquidation decision: in accordance with 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 off-budget fund based on income and expenses.

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

Liquidation decision: voluntary or compulsory.

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

Comparison table of a state institution, budgetary and autonomous institutions

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

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. The property is transferred during the privatization of the 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.

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

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

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

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

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

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

Associations (unions)

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

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

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

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

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

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

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

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 doing business can be transformed into economical society or partnership. You can create a separate economic company and participate in it for doing business.

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

Automation of NGOs of any kind

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





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

A non-profit legal entity is an organization that does not have as its main goal the generation of income and does not distribute the income received. net income between participants.

Non-profit organizations may be created in the form of an institution, a public association, a joint-stock company, a consumer association of legal entities in the form of an association (union) and in another form provided for by legislative acts.

From this list of forms, we see that the organizational and legal forms of non-commercial legal entities is not exhaustive and can be supplemented by legislative acts than the organizational and legal forms of commercial legal entities.

A non-profit organization may engage in entrepreneurial activities only insofar as this corresponds to its statutory goals.

Non-profit organizations can be created to achieve social, cultural, scientific, educational, charitable, management goals; protection of the rights, legitimate interests of citizens and organizations; resolution of disputes and conflicts; meeting the spiritual and other needs of citizens; protection of the health of citizens, protection environment, development of physical culture and sports; provision of legal assistance, as well as for other purposes aimed at ensuring public benefits and the benefits of its members (participants).

Consider the organizational and legal forms of non-commercial legal entities.

Institution. Article 8 of the Law "On non-commercial organizations" gives the concept of an institution. An institution is recognized as an organization created and financed by its founder for the implementation of managerial, socio-cultural or other functions of a non-commercial nature.

An institution can be formed on the basis of both state and private forms of ownership. Consequently, institutions are divided into public and private.

A state institution is an institution created by the state in accordance with the Constitution and laws of the Republic of Kazakhstan or by decisions of the President of the Republic of Kazakhstan, the Government of the Republic of Kazakhstan and Akims of the capital, regions, cities of republican significance and maintained only at the expense of the state budget, unless otherwise established by legislative acts.

A private institution is an organization that is not part of a state structure, created by individuals and (or) non-state legal entities to carry out managerial, socio-cultural or other functions of a non-commercial nature.

The institutions are the bodies government controlled(as subjects of civil law), institutions of education, culture and sports, etc.

Institutions are not owners of property, but have the right of operational management, and are financed by the owner of its property.

In case of insufficiency at the institution Money to satisfy the claims of its creditors, the owner of the property bears subsidiary liability for the obligations of the institution.

Public association. The next organizational and legal form of a non-profit organization is a public association.

According to Art. 11 of the Law of the Republic of Kazakhstan "On non-profit organizations" and Art. 106.Civil Code. A public association is an organization created as a result of a voluntary association of citizens in order to achieve their common goals that do not contradict the legislation of the Republic of Kazakhstan.

Public associations include political parties, trade unions, voluntary societies, creative unions, etc.

The goals that a public association is aimed at are not related to the receipt of profit by its members, citizens unite to satisfy their spiritual and other non-material needs.

The need to determine the legal status of public

associations in the Civil Code relates exclusively to their participation in

property relations and the limits of civil law regulation of relations related to their establishment and activities, should be limited to this area. The legal status of public associations is also determined by the Law of the Republic of Kazakhstan "On property associations", detailed by special legislative acts regulating relations for the creation and operation of their specific types.

The property of a public association belongs to it by the right of ownership. Participants (members) of public associations have no rights to the property transferred by them to these associations, including membership fees.

non-commercial Joint-Stock Company.

Article 16 of the Law of the Republic of Kazakhstan defines such an organizational and legal form as a non-profit joint stock company, while the Civil Code of the Republic of Kazakhstan does not at all stipulate such an organizational - legal form, there is a mismatch. In addition, the Law “On non-commercial organizations” itself does not clearly explain the procedure for their creation and the specifics of their functioning. In this regard, we believe that it is necessary to either exclude this provision from the Law, or bring it into line with the Civil Code of the Republic of Kazakhstan.

A non-commercial joint-stock company is a legal entity that issues shares in order to raise funds for the implementation of its activities, the income of which is used exclusively for the development of this company. Non-commercial joint-stock companies are not entitled to issue preferred shares, derivatives and convertible securities.

The founding agreement of a non-profit joint-stock company is concluded by signing this agreement by each founder or his authorized representative.

A company founded as a non-profit organization cannot be transformed into a commercial organization, just as a company founded as a commercial organization cannot be transformed into a non-profit organization.

consumer cooperative.

A consumer cooperative is a voluntary association of citizens on the basis of membership to meet the material and other needs of participants, carried out by combining property (share) contributions by its members.

In cases stipulated by legislative acts, in consumer cooperative legal entities can join.

Unlike a production cooperative, a consumer cooperative does not require personal labor participation its members in common affairs.

The members of the consumer cooperative are obliged to cover the resulting losses by making additional contributions within three months after the approval of the annual balance sheet. In addition, they jointly and severally bear subsidiary liability for the obligations of the cooperative within the limits of the unpaid part of the additional contribution of members of the cooperative.

The income received by the cooperative cannot be distributed among its members and are directed to the statutory purposes.

A consumer cooperative may be formed by two or more citizens.

In case of liquidation of a consumer cooperative or withdrawal from it, a member of the cooperative has the right to allocate his share in the property of the cooperative, proportional to his share. The heirs of a member of the cooperative have the priority right to be admitted as members of the cooperative, unless otherwise provided by the charter of the cooperative.

A feature of rural consumer cooperatives is the possibility of creating such cooperatives to meet the material and other needs of not only their members, but also other citizens living in rural areas.

Public fund.

A public fund is a non-profit organization without membership, established by citizens and (or) legal entities on the basis of voluntary property contributions, pursuing social, charitable, cultural, educational and other socially useful goals. The main feature of the fund is that the persons who founded the fund do not acquire membership in it and do not participate directly in the management of its affairs.

A public fund may be created by one or more citizens and (or) legal entities. After state registration of a public fund, its founders do not become its members.

Property held on the balance sheet of a public fund is subject to the legal regime of private property.

The procedure for managing a public fund and the procedure for forming its bodies are determined by the charter approved by the founder.

The Charter determines the individual and collegiate management bodies of the public fund. This may be at the discretion of the founders, for example, the president, chairman, director, council, board, meeting of founders. Most often, a board of trustees of the foundation is created, which oversees the activities of the foundation,

adoption of decisions by other bodies of the fund and ensuring their execution, use of the funds of the fund, compliance by the fund with legislation.

Article 107 Civil Code establishes mandatory requirements statutes of the foundation, and obliges the public foundation to publish annual reports on the use of its property in official publications.

Religious association.

A religious association is a voluntary association of citizens who, in accordance with the procedure established by legislative acts, have united on the basis of their common interests in order to satisfy spiritual needs.

Religious associations in the Republic of Kazakhstan are recognized as local religious associations (communities), religious administrations (centers) and their structural units as well as spiritual educational institutions and monasteries.

A religious association may be created by a group of citizens in the amount of at least 10 people.

According to Part 1, Article 8 of the Law “On Religious Associations”, the charter submitted for registration must indicate:

the name, location of the religious association and the territory within which it carries out its activities;

religious affiliation, subject and goals of activity; the structure of a religious association, the procedure for its formation, the competence and terms of office of its governing bodies;

the rights and obligations of a religious association;

the procedure for the formation of the property of a religious association;

the procedure for introducing amendments and additions to the charter of a religious association;

the procedure for the reorganization and liquidation of a religious association.

State registration of religious administrations (centers), associations operating on the territory of two or more regions of the republic, as well as the spiritual ones formed by them educational institutions, monasteries and other associations is carried out by the Ministry of Justice of the Republic of Kazakhstan, and the registration of local religious associations is carried out by the territorial bodies of justice.

Due to the fact that today the state pays great attention to non-profit organizations, the committee of the registration service of the Ministry of Justice of the Republic of Kazakhstan analyzed the registration of public and religious associations.

An analysis of the registration of public associations showed that there has been an increase in the growth of registration of public associations whose activities are mainly aimed at satisfying professional and amateur interests, developing scientific, technical and artistic creativity, environmental protection, participation in charitable activities, carrying out cultural and educational, sports and recreational work. Statistical data show that the largest number of public and religious associations are registered in South Kazakhstan, East Kazakhstan, Almaty, Zhambyl regions, Almaty city.

Association of legal entities in the form of an association (union).

For the purpose of coordinating their entrepreneurial activities, providing and protecting common property and other interests, commercial organizations may, under an agreement between themselves, as well as jointly with non-profit organizations, create associations in the form of associations (unions).

Associations of legal entities can only be created in the form of an association or union, indicating their organizational and legal form in the name of the legal entity and its constituent documents, including the words "association" or "union".

The property of an association (union) is formed from the contributions of its members, its own activities and other legal receipts. The property transferred by the members of the union of associations (union) shall become its property. An association (union) is the owner of the property on its balance sheet. The property of an association (union) is subject to the legal regime of private ownership. Members of an association (union) retain their independence and the rights of a legal entity. The association (union) is not responsible for the obligations of its members. Members of an association (union) bear subsidiary liability for its obligations only in cases where its size and procedure are provided for by the constituent documents of the association (union). That is, the absence of an indication in the constituent documents of additional responsibility exempts members of the association (union) from it.

Members of an association (union) have the right, at their own discretion, to withdraw from the association (union) at the end of the financial year, unless otherwise provided by the constituent documents. In this case, the member of the association (union) bears subsidiary liability for its obligations that arose prior to his withdrawal from the association, in proportion to his contribution within two years from the date of withdrawal. Also, with the consent of the members of the association (union), a new member of the association may enter it. Joining an association (union) of a new member may be conditioned by its subsidiary liability for the obligations of the association (union) that arose prior to its entry.

In the Law of the Republic of Kazakhstan "On non-profit organizations" Art. 17 of which states that non-commercial legal entities can be created in a different organizational and legal form. Chambers of notaries, bar associations, chambers of commerce and industry, chambers of auditors, cooperatives of apartment owners, and other non-profit organizations may be formed in a different organizational and legal form.

Thus, it is necessary to conclude that non-profit legal entities are a form of business that does not have as its main goal the generation of income and does not distribute the income received among the participants and has the following organizational and legal forms: institution, public association, joint-stock company, consumer cooperative, fund , a religious association, an association of legal entities in the form of an association (union).