In the Civil Code of the Russian Federation, all legal entities are divided into commercial and non-commercial enterprises. According to statistics, there are seven units of the former for one unit of the latter. What is the difference between them - we will figure it out today. The topic of this article is the difference between commercial organizations and non-profit ones.

What is the similarity

First, let's look at how these two organizations are similar. There are few such items:

• Both types of enterprises operate in a market environment, therefore, they can act as sellers, buyers, provide or consume services.
• Each of the enterprises must earn finances, manage them, as well as spend and invest.
• Both enterprises are obliged to cover current expenses with revenues, plan for the future and, at a minimum, stay at the level without loss.
• For both organizations, bookkeeping is mandatory.

From all this, we can conclude that the commercial and the enterprise operate on the same principle. However, there are a number of points on which they differ greatly. Now let's look at the differences and find out how a for-profit organization differs from a non-profit organization.

What is the difference

1. Direction of activity. The main differences between enterprises are in the direction of activity. So, a commercial organization is created with the aim of making a profit, and a non-profit organization is aimed at achieving goals of a different, non-material nature.
2. The original purpose of the enterprise. A commercial organization seeks to increase the value of the enterprise and increase the income of owners; a company of a non-profit nature performs the work indicated in the charter, which implies the provision of services and other activities without deriving profit by the founders.
3. Work with profit. All proceeds in a commercial enterprise are distributed among its participants or directed to its further development. In a non-profit company, the concept of "profit" is generally absent. But there are, which are spent on specific cases and are not distributed among the participants.
4. Services and goods. Commercial enterprises produce goods and services of an individual orientation. The work of non-profit enterprises is aimed at social needs and the provision of public goods.
5. . For commercial organizations, this is the end consumer; for non-profit organizations, it is the clients and members of the firm.
6. Enterprise state. Commercial enterprises employ employees, interns and people on. In non-profit companies, labor activity is carried out not only by the people mentioned above, but also by volunteers, volunteers and the participants themselves.
7. Sources of finance. Commercial enterprises earn through their activities and equity participation in the capital of third-party enterprises. Organizations of a non-profit orientation receive funds from funds, the state, investors, business (this applies to external revenues), as well as from their members, leasing premises, interest on deposits, stock market operations, etc. (this applies to internal revenues) ).
8. Organizational and legal form. According to Art. 50 of the Civil Code of the Russian Federation, commercial enterprises can operate as LLC, JSC, PJSC, production cooperative, MUP, limited partnerships, SUE or general partnership. Non-profit enterprises exist in the form of charitable and other foundations, institutions, various religious associations, consumer cooperatives and other forms permitted by law.
9. Legal capacity restrictions. Commercial enterprises are distinguished by universal or general legal capacity, they have civil rights and perform duties that allow them to carry out any activity that does not contradict the law of the Russian Federation. Limited legal capacity is inherent in non-profit enterprises. They have only those rights and obligations that are prescribed in the founding documentation, directly corresponding to the achievement of the goals set.
10. The body registering the enterprise. Registration of commercial firms is carried out by the tax inspectorate, for non-profit enterprises there is the Ministry of Justice.

A commercial organization is created with the aim of making a profit, while a non-profit organization is aimed at achieving goals of a different, non-material nature.

We have mentioned the main differences between for-profit and non-profit businesses, but there are actually more. Much depends on the specifics. There is also a narrow specificity regarding bookkeeping. For NGOs, it is much more complicated, and for this reason, their founders almost never manage to do without a professional accountant.

Division of organizations into commercial and non-commercial is carried out depending on the availability during the creation and activities of the organization, as the main goal of creating commercial organizations is:

Making a profit, while non-profits can engage in entrepreneurial activities;

Profit between commercial organizations is divided between their participants;

The profit of non-profit organizations is used to achieve the goals for which they were created;

A commercial organization has general legal capacity, a non-commercial organization has special legal capacity;

Commercial organizations can only be created in the form of economic partnerships and companies, production cooperatives, state municipal unitary enterprises;

Non-commercial organizations can be created in the forms provided for by the Civil Code of the Russian Federation and other laws.

Depending on the nature of the rights of the founders, legal entities, in respect of which their founders have property and liability rights, do not have rights. Thus, in order to resolve the issue of choosing a form of activity in any area, it is necessary to study all aspects of the legislation that determine the position of legal entities in particular, as well as organizational and legal forms. Legal entities differ depending on whether their founders (participants) retain any rights in relation to the property of the created organization. The founder is the entity (natural or legal person) that creates this organization and transfers to it the ownership, economic management or operational management of a part of its property. In fact, the founder is the person or persons who signed the constituent documents of the created legal entity.

According to this criterion, legal entities are divided into four types:

1) organizations on whose property the founders (participants) do not retain any rights (all types of non-profit organizations, with the exception of non-profit partnerships),

2) organizations in respect of whose property the founders (participants) retain the rights of obligation (partnerships and companies, cooperatives, non-commercial partnerships),

3) organizations in respect of whose property the founders retain the right of economic management (subsidiaries),

4) organizations in respect of whose property the founders retain the right of ownership (state and municipal unitary enterprises, federal state enterprises, institutions).

Depending on the methods of creation and goals of activity, legal entities divided into public and private. It is customary to refer to legal entities of public law those organizations that are created against the will of private individuals, by issuing legal acts by public authorities and administration. First of all, this is the treasury of the Russian Federation (represented by the Ministry of Finance of the Russian Federation), as well as state (municipal) enterprises and institutions, which are usually created in accordance with presidential decrees, government decrees, orders of state property management committees and state property funds. Thus, paragraph 1 of article 115 of the Civil Code explicitly states that a federal state-owned enterprise is formed only by decision of the Government of the Russian Federation. Legal entities are divided into commercial and non-commercial organizations. Commercial legal entities are those whose purpose is to make a profit by carrying out any activity not prohibited by law.

Commercial organizations include the following:

Business partnerships are contractual associations of several persons for joint business activities under a common name.

A general partnership is a business partnership, the participants of which jointly and severally bear subsidiary liability for its obligations with all their property.

A limited partnership is a business partnership consisting of two categories of participants: general partners (complementary partners), jointly and severally bearing subsidiary liability for its obligations with their property, and fellow contributors (limited partners) who are not liable for the obligations of the enterprise.

The creation of general and limited partnerships, limited and additional liability companies, non-profit associations of legal entities (associations and unions) and non-profit partnerships is based on a memorandum of association, through which non-state institutions, foundations and autonomous non-profit organizations can also be created if their founders are two or several natural (legal) persons. In accordance with the memorandum of association, the parties (founders) undertake to create a legal entity to each other, determine the procedure for joint activities to create it, the conditions for transferring their property to its ownership (full economic management or operational management), the procedure for secession from its composition and acceptance into the composition association of new participants and other conditions of their participation in the activities of this organization. If the profit received by a legal entity is subject to distribution among the founders, they establish the procedure for distributing this profit. At the same time, the agreement defines the conditions and procedure for the distribution of losses from the organization's activities among the founders (clause 2, article 52 of the Civil Code of the Russian Federation). The memorandum of association differs from the agreement on joint activities in that its action does not end after the registration of a legal entity, but continues throughout the entire existence of the organization. Thus, the memorandum of association, which determines the internal relations between the participants of the association, operates in parallel with the charter, which in this case is considered as an integral part of the agreement on the creation of a legal entity.

Business companies- these are organizations created by one or more persons by combining (separating) their property for doing business.

Limited Liability Company- a commercial organization, the authorized capital of which is divided into shares of certain sizes, formed by one or more persons who are not liable for its obligations. A feature of this form is that registration of LLC is carried out in the tax authority with simultaneous tax registration

Additional Liability Company- a commercial organization, the authorized capital of which is divided into shares of predetermined sizes, formed by one or more persons jointly and severally bearing subsidiary liability for its obligations in an amount that is a multiple of the value of their contributions to the authorized capital.

Joint-stock company - a commercial organization formed by one or more persons who are not liable for its obligations, with an authorized capital divided into shares, the rights to which are certified by securities - shares.

Closed JSC- distributes issues of new shares between specific persons known in advance. The number of members is not more than 50, shareholders have the right of first refusal to purchase shares alienated by other shareholders.

people's enterprise- joint-stock company of workers.

Open JSC- has the right to offer shares for purchase to an unlimited number of persons.

The founders of joint-stock companies, production and consumer cooperatives, public organizations conclude an agreement on joint activities between themselves, the purpose of which is to carry out jointly a single operation - the creation and registration of a legal entity. In the agreement, the founders determine the legal form of the future organization, determine the subject and goals of its activities, establish their rights and obligations to create an organization and form its property base, distribute among themselves the costs associated with the development of constituent documents and registration of a legal entity. However, this order is not always observed. In practice, the founders' agreement on joint activities to create these types of organizations can also be concluded orally. Most often, the entire necessary preparatory process is carried out by an initiative group of several people, and formally the decision to create a legal entity is made by the general meeting of founders, which also approves the charter (prepared draft) and selects the governing bodies of the future association.

In both cases, after the adoption of the charter and registration of the established organization, the agreement on joint activities becomes invalid, and all relationships between the founders (participants) are determined in accordance with the charter.

Production cooperative (artel)- this is an association of persons for the joint conduct of entrepreneurial activities on the basis of their personal labor and other participation, the initial property of which consists of share contributions of members of the association.

State (municipal) enterprise- a legal entity established by the state or a local self-government body for entrepreneurial purposes or for the purpose of issuing particularly significant goods (work or services), whose property is in state (municipal) ownership.

Unitary enterprise based on the right of economic management.

Unitary enterprise based on the right of operational management (federal state enterprise).

Commercial organizations may be created only in the forms expressly provided for by the Civil Code. This list is exhaustive (Article 50, 114 of the Civil Code, clause 1 of Article 6 of the Law on Enactment of Part One of the Civil Code of the Russian Federation). Commercial organizations are endowed with general legal capacity, i.e. may engage in any type of entrepreneurial activity not prohibited by law. However, the founders of any organization may establish in its constituent documents restrictions on engaging in certain types of activities or indicate an exhaustive list of these types. In addition, for the implementation of certain types of activities, the list of which can only be established by law, a special permit is required - a license (Article 49 of the Civil Code). Consequently, a commercial organization, the founding documents of which do not contain an exhaustive list of activities and there are no prohibitions, has the right to demand a license to engage in the relevant type of activity, and it cannot be refused on the ground that this type of activity is not mentioned in its charter.

Non-profit organizations are those that do not pursue profit as the main goal and do not distribute the profits received among the participants (Article 50 of the Civil Code). Non-commercial organizations can be created in any form provided for by law. Non-profit organizations include:

1. Consumer cooperatives- an association of persons on the basis of membership in order to meet their own needs for goods and services, the initial property, which consists of share contributions.

2. Homeowners associations- a non-profit association of persons - owners of premises for the joint management and operation of a single complex of real estate (condominium).

3. Public associations- non-profit association of persons on the basis of their common interests for the implementation of common goals.

3.1. Public organizations are associations based on membership.

In cases where two or more persons unite with each other in order to achieve a certain goal through property and personal efforts, we are dealing with an organization or association of persons. These are all types of business partnerships and companies (except for companies consisting of one person); cooperatives; membership-based public and religious organizations, non-profit partnerships, associations of legal entities. A distinctive feature of the union is the presence in it of a certain composition of participants or members.

If an association is formed by means of a constituent agreement, then the composition of the founders always coincides with its participants, since in the event of an exit or admission of new members, the constituent agreement is renegotiated (the old one is destroyed and a new one is signed). It turns out that the association is created, as it were, anew, in a new composition, although this does not entail either reorganization or liquidation of the legal entity. If the organization is created by means of a joint activity agreement, then the composition of its founders, as a rule, does not coincide with the number of future participants, which usually become much larger. The exit and admission of new members are not reflected in any way in the constituent documents of the organization, which actually only keeps records of the actual number of its members (for example, the register of shareholders). Accordingly, the exit and acceptance procedure is quite simple (sale or purchase of shares in an open joint-stock company, adoption of a decision by a majority of votes of the members present at the general meeting in the cooperative, etc.).

3.2. social movements- mass associations without membership.

3.3. Public funds- non-membership associations, the purpose of which is to form property and use it for socially useful purposes.

3.4. Public institutions- non-membership organizations, the purpose of which is to provide a specific type of service in the interests of the participants.

If one or even several founders segregate part of their property and transfer it to the created entity for the purpose of solving any problems that are not directly related to the personal interests of the founders who allocated this property, such legal entities are called institutions. These include state and municipal enterprises, subsidiaries; all types of institutions proper (which can be both public and private); non-membership autonomous non-profit organizations and foundations. The peculiarity of these organizations is that they were all created, established by someone, but they have neither participants nor members. In essence, they are "targeted" or "personalized" property dedicated to a common purpose. In some cases, even changing the constituent documents of such an organization is very difficult. For example, if the charter of a foundation does not provide for the possibility and procedure for changing it, then the charter can only be changed in court at the request of the bodies of the foundation or a body authorized to supervise its activities.

3.5. Bodies of public amateur performance - associations that do not have membership, the purpose of which is to jointly solve various social problems of citizens at the place of residence, work or study.

4. religious organization- an association of citizens whose main goal is the joint confession and dissemination of faith and has signs corresponding to these goals (ceremonies, teaching religion, religious education).

6. institution- an organization created by the owner to perform functions of a non-commercial nature and financed by him in whole or in part (have the right to operational management of property, the owner bears subsidiary responsibility).

Subsidiaries, funds and institutions are most often created by a unilateral declaration of will (unilateral transaction) of an individual founder - a legal entity or an individual. The founder decides on the establishment of the organization, approves its charter and submits an application to the relevant state body with a request to register it in the prescribed manner. A similar procedure is performed if a limited liability company or a joint stock company is created, consisting of only one person, provided for by Article 88 of the Civil Code of the Russian Federation and the legislation of many European countries.

7. State Corporation- a non-profit organization established by the Russian Federation by issuing a special law for the implementation of social, managerial or other socially useful functions.

8. Non-commercial partnership- a non-profit organization, whose members retain the rights to its property, established to assist its members in conducting generally useful activities (state registration of a non-profit partnership).

9. Autonomous non-profit organization- a non-profit organization established on the basis of voluntary property contributions, which aims to provide services to all interested parties.

10. Association (association or union) of legal entities- a non-profit organization formed by several legal entities to conduct activities in their interests.

Thus, when deciding on the choice of a form of activity in a particular area (to carry it out as a citizen - an individual or create an organization - a legal entity), it is necessary to first study all the features of the legislation that determine the position of legal entities in general (as subjects of civil rights and duties), and norms relating to certain organizational and legal forms of legal entities. Such knowledge is also important for those who, in the course of their activities, encounter a legal entity in order to correctly determine its legal status, the procedure and conditions for its participation in commercial circulation, the responsibility that a legal entity and / or participants in a legal entity will bear for its obligations.

Taking into account all of the above, it is possible to characterize a legal entity as an organization recognized by the state as a subject of law, which has separate property in ownership, economic management or operational management, is independently responsible for its obligations with this property, can, on its own behalf, acquire and exercise property and personal non-property rights, bear obligations, be a plaintiff and a defendant in court.

Always your business partner,
"Unified Registrar"

Reading 9 min. Views 94 Published on 07/15/2018

According to regulatory documents, a legal entity is an organization that owns a number of assets that are used to pay off various obligations. Constant changes in the market economy have led to the emergence of a large number of different companies that have a number of specific differences from each other. It is these differences that are used by experts to classify legal entities into separate groups. In this article, we propose to consider various types of commercial organizations and discuss their key features.

A commercial organization is a legal entity that, after registering a company, pursues making profit as the main goal of its activities.

"Commercial organization" - the essence of the concept

Legal entities engaged in economic activities for the purpose of generating revenue are classified as commercial entities. According to the established procedure, this classification includes various companies, municipal and state companies, production cooperatives and partnerships. It should also be noted that the regulatory authorities allow the creation of commercial entities to merge with other organizations. Such a merger is referred to as unions and associations of legal entities.

Each business entity owns different assets. These assets include both property and financial resources. It should be noted that property values ​​can be either owned by the company or used on a leasehold basis. The assets of the legal entity are used to meet existing financial and debt obligations. According to the established rules, such companies have the right to use only those assets that are owned by the organization to cover debt obligations. Members of the management of such a structure have the legal right to engage in the development of their company in order to increase profits.

All profits generated are distributed according to the investment level of each member.

Commercial organization - what is it? Before proceeding to the study of this issue, you should familiarize yourself with the meaning of this structure. As mentioned above, the category of commerce includes persons who receive regular profit from their activities. Based on this, it can be assumed that the main goal of such companies is the organization of economic activity in order to extract financial resources. The funds received are distributed among the participants of a particular structure, according to the level of their investments. It should be mentioned that in the current laws there is a clear description of the organizational and legal form of such structures.

The fiftieth article of the Civil Code of the Russian Federation contains a number of criteria that determine the organizational and legal forms of entities belonging to the category of commerce. This means that in order to introduce new varieties of commercial structures, the regulatory authorities need to make adjustments to the above legislative act.

Accepted activity classification

All business entities can be divided into two conditional groups. The first group includes corporations managed by founders and members of the managerial level, who have corporate rights. It is important to note that this group includes several subgroups. These sub-groups include farms, partnerships and production societies.

The second group includes all municipal and state companies. A distinctive feature of these business entities is the lack of ownership of the assets received from the owner of the business. This means that the management team does not have corporate rights to manage the company.

As a rule, such organizations are created under close state control.

What is the difference between non-profit and commercial structures

Non-profit organizations have a number of specific differences from commercial entities. The main difference is the main goal of the company. So, commercial structures conduct economic activities in order to obtain a regular income. In addition, the direction of the subject's activity should be taken into account. As practice shows, commercial structures work for the benefit of only the founders. Non-profit companies strive to provide comfortable conditions for all participants in the structure, which is the basis for achieving the maximum level of social benefits.

In commercial organizations, all profits received by the enterprise are distributed among the members of its management. The remaining funds are directed to the further development of the company, the development of new markets and other goals that will increase the amount of revenue. In non-profit structures, profit is most often completely absent. Speaking about the differences between commercial and non-profit organizations, one should pay special attention to the type of their activities. The first type of companies is engaged in the manufacture of commercial products and the provision of services, and the second type is engaged in the provision of social benefits to various segments of the population.

According to experts, the structures under consideration have differences in the form of employees. In the case of commercial entities, each employee of the organization receives payment for the fulfillment of his labor obligations. Non-profit organizations, in addition to the work of their staff, involve volunteers and volunteers in the performance of various works. The last difference between these structures is the company registration procedure itself. To register a commercial company, the owner of the company or a person representing the interests of the founding council must apply to the tax authority. A non-profit structure is registered by the justice authorities.

Types of commercial organizations

The current regulatory legal acts set out the criteria for determining all forms of commercial organizations. Let's get acquainted with the description of each type of commercial entities.

General partnerships

General partnership - a feature of this form is the presence of share capital, which is based on the investment of members of the founders' council. All income received is divided proportionally, according to the amount of invested capital. It should be noted that all members of the partnership are jointly responsible for financial obligations. The partnership's property can be used to repay credit debts. According to experts, today this form of commerce is registered quite rarely.

Production cooperatives

This form of commercial structures is often referred to as artels. Such companies are created with the help of the association of citizens to organize a joint business. Each member of a cooperative engaged in the production of marketable products can make a personal contribution to the development of the organization, through labor participation or financial contributions. It should be noted that in this case a commercial structure can be organized by both ordinary citizens and legal entities.

In addition to production cooperatives, there are such types of organizations as:

1. consumer cooperative.
2. Insurance and credit cooperation.
3. Construction and economic cooperatives.

When such a company is formed, a “Charter” is created, which prescribes the level of responsibility of all its participants. According to the established rules, in order to create a cooperative, it is necessary to assemble a founding council of more than five people.

LLC (limited liability companies)

Such organizations can have either one owner or belong to the founding council. As a rule, the board of founders consists of legal entities and individuals. The statutory fund of such an organization consists of capital shares contributed by members of the company. It is important to note that all members of the company are not responsible for the financial and other obligations of the company. This means that only the property and assets of the company itself are used to repay loans and debt obligations. G The main distinguishing feature of such organizations is the presence of mandatory rights for each founder. According to statistics, this organizational and legal form is used by most companies operating in Russia.

Quite often you can hear the question: is LLC a commercial or non-profit organization? According to the definition of the current legal documents, this form of ownership refers to commercial structures, since the main purpose of the LLC is to make a profit. Based on this fact, we can conclude that companies belonging to this category have the right to engage in any type of business. It should be noted that in order to work in certain areas, organizations need to obtain licenses and other permits.

JSC (joint stock companies)

The considered organizational and legal form is most often used by entities belonging to the category of medium and large businesses. The entire authorized capital of such companies is divided into shares. The main distinguishing feature of such organizations is the limited liability of securities holders. To date, the following classification of joint-stock companies is used:

• closed societies;
• public organizations.

Each of these structures includes several subgroups. So, business partnerships are one of the varieties of public joint-stock companies (joint stock company).

State and municipal unitary enterprises

The structure under consideration has a number of interesting features. The main difference of this structure is the lack of ownership of the company's property values. According to the established rules, municipal unitary enterprises have property values ​​that are not subject to division between owners. This means that all assets and funds of the firm cannot be divided into shares or contributions. It should be emphasized that all property assets belong to the company on the rights of economic management. According to experts, the owners of such firms are liable for financial obligations solely with the company's assets.

Team partnerships

This structure is based on a savings fund created by two categories of persons: general partners and limited partners. The first group of persons carries out the economic activity itself on behalf of the entire company. It should be noted that these persons are liable for financial obligations, not only with the property assets of the company, but also with personal values. Persons acting as a contributor are liable only for the investments made. According to experts, this form of organizations is registered quite rarely.

According to the rules established by the current legislation, only private entrepreneurs and owners of organizations belong to the category of full participants. The status of contributors could be obtained by both organizations and ordinary citizens.

Companies with additional liability

This form of commercial activity was abolished in 2014. A distinctive feature of an ALC is the presence of one or more founders. The authorized capital of such companies is divided into several shares, the size of which is determined by the constituent documentation. All members of the founding council of such a company are financially responsible in the form of their own property values.

The main features of commercial organizations

The main feature of a commercial structure is the overall goal of economic activity, aimed at obtaining a stable income. The current legislation has a clear definition of all existing organizational and legal forms of such companies. All finances received by these structures are distributed among its owners.

It should be noted that all subjects of commerce have exactly the same characteristics as legal entities. This means that the owners of the company are responsible to the regulatory authorities, business partners and other persons for both their own property values ​​and the assets of the companies. Each establish a business entity has a number of rights and obligations. This indicates that these citizens can be called up as defendants and plaintiffs in court proceedings.

Conclusions (+ video)

Experts in the field of entrepreneurship say that today, on the territory of Russia, there are more than a dozen different forms of commercial entities that differ in their internal structure. This fact shows that every person who wants to do business on behalf of a legal organization has the legal right to choose the most appropriate form of business, based on their preferences and goals.

In contact with

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 carrying out 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 pooling property shares.

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.

The main criterion by which legal entities are classified in Russian legislation is established in Art. 50 of the Civil Code, which considers commercial and non-profit organizations.

Both groups are full-fledged participants in civil circulation. However, there are significant differences between them, which determine the special legal status of each.

The concept and main features of commercial organizations

The law does not contain the concept of a commercial organization, close to scientific, but its main features are formulated in Art. 48, 49 of the Civil Code, as well as in parts 1 and 2 of Art. 50 GK.

Signs of commercial organizations:

• The main objectives of the activities of such legal entities are to make a profit. This means that the charter of the organization must contain a corresponding provision. Officials may pay attention to its presence or absence during registration. His absence serves as a basis for denial of it.
• Commercial organizations, as a rule, have a general legal capacity. This means that such legal entities have legal grounds for engaging in any type of non-prohibited activity. The exception is municipal and state unitary enterprises. They can carry out activities within the framework of the purposes for which they were created. Legislation governing the position of market participants in various sectors of the economy may also impose restrictions. Examples can be found in the financial sector. Organizations performing the functions of banks or insurance companies may not engage in other activities.
• Mandatory state registration. Only after that the legal entity becomes a participant in civil circulation.

The concept of a commercial organization

The characteristic of commercial organizations according to the main features allows us to formulate the concept of this legal entity.

A commercial organization should be understood as a legal entity whose main goal is to make a profit, capable, as a rule, of carrying out any activity that is not prohibited by legal norms.

The concept and main features of non-profit organizations

The above articles of the Civil Code contain a description of commercial and non-profit organizations. This classification makes it possible to distinguish the latter by a number of features.

• The main distinguishing feature is the purpose of establishing non-profit organizations. Such a structure performs other functions than a commercial legal entity and they are not related to making a profit. Humanitarian, social, political and other aspirations can serve as goals.
• Nonprofit organizations have limited legal capacity. It is determined by the purpose of creation. At the same time, entrepreneurial functions that meet this requirement are also possible.
• Another sign is the inability to distribute profits among the founders. If there is one, it serves as an additional financial basis for achieving the goals for which such an organization was created.
• Special organizational and legal forms. As in the case of commercial legal entities, there is a closed list that defines the types of these organizations.
• To start activities, state registration is required. In some cases, it is much more complex and involves a greater number of necessary actions. An example is the registration of political parties carried out in the Ministry of Justice.

The concept of a non-profit organization

The provisions of the law that characterize these legal entities make it possible to derive the most complete concept.

Non-profit organizations should be understood as duly registered legal entities of certain organizational and legal forms, the goals of which are to achieve results in the public, humanitarian, political and other spheres that are not related to making a profit, capable of performing functions within the specified framework and not distributing the financial resources received between founders.

How to distinguish a for-profit organization from a non-profit?

Such a classification of legal entities can be carried out according to their main features.

The characteristics of for-profit and non-profit organizations paint a clear picture of how one differs from the other.

Differences can be found in the text of the founding document. Comparison of their initial sections will help establish the goals of creating organizations. The difference will be in the presence or absence of profit making as the main one.

However, not every citizen has access to documents of organizations. In this case, types of organizational and legal forms will help. It is by their name that the organization can be classified as commercial or non-commercial.

Forms of commercial organizations

The list of types of commercial organizations is given in Part 2 of Art. 50 GK. These include:

• Economic companies. This is the most common form. Among them there are joint-stock companies, including public and non-public (PJSC and CJSC, respectively) and limited liability companies.
• production cooperatives. Their peak came in the perestroika years. However, today it is a rare type of commercial organization.
• Economic partnerships, which are even rarer than production cooperatives.
• Business partnerships.
• Municipal and state unitary enterprises.
• Peasant (farming) farms.

Forms of non-profit organizations

The legislation provides for a large number of forms of such legal entities (part 3 of article 50 of the Civil Code). Therefore, it is easier to act by elimination method.

Non-commercial organizations should include all legal entities that are not related to commercial ones. In practice, there are often such forms as political parties, foundations, public organizations, consumer cooperatives, homeowners associations, bar associations and formations.