* Calculations use average data for Russia

We are all used to the fact that an entrepreneur is a common occupation, a profession even to some extent. When Russian government matured and realized that Planned Economy together with socialism, and even more so fabulous communism, is nothing more than a simple utopia (at least on this stage development of mankind), it was decided to return to a less perfect formation according to Marx. Capitalism has become legal, which means that entrepreneurship has also become legal. Many people began to engage in what only yesterday was called speculation and theft from society, and then few understood the purpose of those prescribed in the law not commercial organizations. However, it soon became clear that those functions that were previously controlled by the state are now rarely controlled by it; people were given freedom.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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A list of options for supporting SO NPOs is also indicated, in particular, through the provision of subsidies that are financed by the federal budget, as well as the budgets of the constituent entities of the Russian Federation and the local level. What do SO NPOs do?

The activities of these organizations are related to:

• decision of public and social problems;
• preparing citizens to prevent injuries and other accidents, to cope with the devastating consequences of natural disasters, as well as man-made and environmental threats;
• social assistance to the population;
• providing practical assistance to migrants and refugees affected by military conflicts, natural disasters, man-made accidents, environmental pollution;
• with available legal advice for citizens and NGOs;
• security function of protection of flora and fauna;
• protection of human rights and freedoms;
• conservation of objects that have religious, cultural, historical, environmental value;
• charity, volunteering;
• measures related to the prevention of forms of behavior dangerous to society among the population;
• promoting the formation of a negative attitude of society towards corruption.
• science, education, culture, preventive measures, art, sports and spiritual development of citizens;
• promoting the mental health of people;
• education of the patriotic spirit of all age categories of citizens;
• flourishing international cooperation, promoting the preservation of traditions, cultural and linguistic values ​​of ethnic groups and peoples of the Russian Federation;
• preventive firefighting activities and participation in fire extinguishing, rescue operations;
• social adaptation of migrants;
• implementation prospecting work who can discover unknown graves, reveal the remains of the military who died or went missing defending their homeland;
• organization of activities that contribute to the social, medical and labor rehabilitation of citizens who use drugs.

Since 2016, new rules have been introduced for the preparation of NPO reports, the differences are as follows:

• the third section of the form is now called "Target funding", it should describe data on target funds;
• now in explanatory note to the completed balance sheet, specific additional reporting data should be indicated;
• small associations may use simplified reporting forms;
• now SO NCOs are not singled out as a separate category of associations.

SO NPOs using the simplified taxation system and engaged in scientific, cultural, educational activities, social services, and other non-profit activities have the right not to pay mandatory social insurance contributions if an employee of the SO NPO is temporarily unable to work or has become a mother.

Such benefits are available to employees of SO NPOs in the event that in the year preceding the transition to preferential terms, at least 70% of the income of the non-profit structure will be received from the target activity enshrined in the charter.

Goals pursued by non-profit organizations

According to the legislation of the Russian Federation, each commercial organization serves as an activator of certain social processes. Employees of NGOs should consider their work, which promotes the good of people, as a vocation.

But, unfortunately, some employees of non-profit organizations, instead of caring first of all about the development of social values, care about replenishing their pockets. And in general, today there are few honest people who want to promote some ideas instead of taking care of their enrichment.

It happens that foreigners become employees of NGOs and conspire under this system, which was financed from abroad.

If non-profit organizations work only in their field of activity, then this will serve as the development of social, cultural, legal values.

The main objectives of the NPO are:

• protect the rights and freedoms of citizens;
• develop and popularize sports and healthy lifestyle life;
• take care of the non-material needs of the population;
• supervise the implementation of legislative activities.

According to statistics, approximately 50% of citizens are ready to participate in charity (to some extent). For example, people willingly donate food or clothes, thus they take part in the activities of non-profit associations.

While others think that material aid does not solve the problems of the disadvantaged, but multiplies the number of "needy".

What can draw people's attention to non-profit organizations

People with a skeptical mindset speak negatively about how NGOs manage funds, believing that the bulk of the money goes to the accounts of the leaders of the association. However, every financial transaction is open to the public.

The following factors attract attention:

• trust plays an important role in the cooperation of the population with non-profit organizations (if a person does not trust an NGO, then nothing will attract him);

Hello, friends! The conversation will be about NGOs - Non-Profit Organizations. We constantly register and accompany NGOs (more than 200 per year), this is our main specialization and favorite work. On the Internet, there is a lot of old, unprofessional and outdated information on the topic of creating NGOs. If you are interested in a topic related to registration in 2019 and the further work of NGOs, here you will find answers to the main questions. Or find out the answers you need to know.

Here is a list of questions from people who are thinking about setting up an NPO:

NPO - what is it and do I need it? What is the essence of NGO?

Non-profit organizations, as the name implies, are organizations whose purpose, non-commercial activity in certain directions. NPOs do not have beneficiaries or owners who receive interest, income or dividends. An NPO cannot have entrepreneurial activities for the purpose of operating in a non-commercial field in the areas that the law clearly describes.

To put it simply, NGOs operate in the field of: education, science, culture, sports, healthcare, ecology, charity, protection of legal rights and freedoms, etc. All these activities are socially oriented and are fully spelled out in Article 31.1.

Non-profit organizations are subject to two main laws, the Law on Non-Profit Organizations and the Civil Code Chapter. And the main controlling body is the Ministry of Justice.

NCOs also have a number of advantages. It operates in a non-profit field, in many cases, have an advantage over commercial organizations. Often the income is completely exempt from taxation. Has an advantage when interacting with government bodies. Opportunity to participate in grants and receive state support allocated specifically for NPOs. Obtaining space from the state, such as office or sports, for the implementation of their goals. The presence of a social tax deduction, which can be received individuals sponsoring non-profit organizations.

In fact, the goals of the state and NGOs often coincide, for example, the development of science or sports. And if a non-profit organization achieves success in its activities, then it is in the interests of the state to help it through grants, bonuses or subsidies. This, in turn, helps non-profit organizations to implement their programs.

Features of non-profit organizations and what are they?

The consequence of the absence of NPO owners is that all the property of the Non-Profit Organization belongs only to it. In fact, management is carried out by the Head, who may be called the chairman, director, president, or whatever. The main thing is that the Leader is elected by the members of the NPO, all members are equal, and it is forbidden by law to restrict any of the members.

It is important to say that there are quite a few types of NPOs. They can be divided according to two main features. The first is the place of registration, where a package of documents for registration and further changes in the statutory documents are submitted. This is the Federal Tax Service or the Ministry of Justice. The second sign is whether the organization is based on membership. When you create a non-membership NGO, this is your project, and you have the opportunity to control it by investing resources and efforts in it. It is very difficult to do this in a membership-based NGO, in fact, you are the initiator of the project, which in the future will be developed by the forces and vision of a large group of people. You can keep control only by remaining the leader of the movement and your authority.

1 group. Registered in the Ministry of Justice not based on membership:

• (Autonomous non-profit organization)

2 Group. Registered in the Ministry of Justice based on membership:

• Cossack societies

3 Group. Registered in the Federal Tax Service based on membership.

• Consumer cooperatives

4 Group. Registered in the Federal Tax Service not based on membership.

• Government agencies
• State institutions
• Municipal institutions

It is important to say that it is very difficult, or rather impossible in most cases. It is easier to establish a new NGO. Responsibly approach the choice of the form of NPO.

What is required to form a non-profit organization?

You need to answer yourself a few key questions and have the necessary documents.

It is necessary to decide in which non-profit area you will operate and, most importantly, how you will realize your goals.

By answering the first question, you will be able to decide on the form of NPO that you need to create.

Depending on the form, you will need at least one to three founders' passports.

Decide on the composition of the governing bodies of the NPO, their positions and copies of the passport.

Full and abbreviated name of your future NPO.

Have data for a legal address, this can be an office (Letter of Guarantee from the owner of the office) or the home address of one of the founders (provided that he is the owner of the apartment).

4000 rubles for state duty

Approximately 3600 rubles for Notary services.

Step-by-step instructions for registering an NPO.

You have decided to create an NGO, and the first question is where to start:

For registration, at least one founder is required, in some forms two, but three people are required in the mandatory collegiate governing body. Those. one person can be the founder, head and member of the collegial management body and two more can only be members of the collegiate management body. All the main issues are decided by the collegial governing body, and not by the founder.

- Choosing a name for our NGO.

The question is more difficult than you might think. First, the name must be unique. Secondly, it consists of three parts: the organizational and legal form, a reflection of the nature of your activity, the name itself. For example: AUTONOMOUS NON-PROFIT ORGANIZATION FOR THE DEVELOPMENT OF CULTURE AND ART "Dawn", as you can see, it consists of three mandatory parts. The name should define the nature of your activities, as a result, your goals and the composition of the future Charter. This implies an important limitation, in fact, the name will determine the types of your activities and you will not be able to engage in all socially-oriented activities. For example, a sports organization will not be able to deal with ecology. Also, you can’t just international, all kinds of names of organs state power, other forms (foundation, union, association), etc. Foreign characters and words are not allowed. If a rare or little-known name is used Russian word, it is better to attach an explanatory letter with its description. Not everyone knows what Farahrud is, including employees of the Ministry of Justice, who may mistake it for a foreign word.

- Decide on the legal address.

The legal address is the official location of the organization, and the registration of ANO takes place at the location of the legal address. So where can you get it? There are several ways.

The easiest way, the legal address is provided by one of the founders to their apartment, required condition, the apartment must be owned. If the property is a share, then the consent of the other participants is required.

The second way - the office under the lease agreement will be the legal address, because. the organization has not yet been created, the owner of the office issues you letter of guarantee that will conclude a lease agreement with you and agree that the legal address of the organization will be there.

In practice, there is a third way, the most dubious one - "buying a legal address", the owner provides you with a letter of guarantee, but after registration he provides you with only postal support for the organization. It's cheaper than renting an office, but it's worth going down this path only with trusted partners. You can get to the "black-rubber" address and get a refusal from the Ministry of Justice or, after registering an NPO, be able to open a current account.

- Preparation of documents for submission to the Ministry of Justice.

Next is the most difficult step. Preparation of a package of documents for registration of NPOs. This package of documents is submitted to the regional Ministry of Justice, not to be confused with the Ministry of Justice of Russia. For example, in Moscow, this is the Moscow Ministry of Justice. The Ministry of Justice for the Moscow Region is also located in Moscow.

The minimum registration package consists of:

• Charter 3 copies
• Decision (Protocol) 2 copies
• Application certified by a notary - 1 copy
• Application signed by the applicant - 1 copy
• State duty payment receipt (original)

Separately, I would like to pay attention to the Charter of NGOs.

The charter should reflect exactly your nature of activity, goals and objectives of the organization, types of activities. All these items are formed in accordance with the name of the organization! The Charter specifies: The name of the non-profit organization, location, goals and subject of activity, information about branches and representative offices. The charter also determines the procedure for introducing changes, reorganization or liquidation of a non-profit organization, the procedure for monitoring the activities of the organization.

The procedure for registering an NPO in the Ministry of Justice

The procedure for registering an NPO with the Ministry of Justice is fundamentally different from registering an LLC. The registration itself consists of four steps, and often you can only hear the terms of some, which confuses people.

To put it simply, the full registration period, from the moment the documents are submitted to the Ministry of Justice, takes at least 1.5 months. And these months and a half consist of five stages, in which at least 4 people take part. This is one of the reasons why it is very difficult to speed up registration, and if you succeed, it will only be a few days. I will describe these steps:

1. Documents are submitted to the Ministry of Justice, accepts them in the "acceptance specialist" window.

• The first option is "Refusal" in registration, everything is clear with this. Everything from the beginning, repeated payment of the state fee and almost always repeated costs for the Notary.
• The second option is "Revision", if there are minor comments on the Charter, the specialist calls the applicant at the number indicated in the application and asks to make changes. It is important that if you miss a call and do not find your specialist today, tomorrow there will be a refusal! So, it is better to find out the appointed specialist and his phone numbers in advance. Accordingly, repeated expenses for a notary and a fee do not arise. After the "Revision" examination may take again 3 weeks, and the terms of registration increase sharply.
• The third option is a positive decision, cheers. But this is only the middle of the road.

3. The Ministry of Justice itself sends a package of documents to the Federal Tax Service (Tax), they go for about a week.

4. Documents are checked by the Federal Tax Service, it is not as strict as in the Ministry of Justice. And there can only be two solutions. positive or negative decision. If negative, then you are at the beginning of the path. In case of a positive decision, they are assigned registration numbers TIN and OGRN, with entry into the unified register legal entities. Since then, the NGO has existed. You can take an extract from the Unified State Register of Legal Entities and, based on it, perform certain actions.

5. Documents of the created organization are going back to the Ministry of Justice for another week.

6. The Ministry of Justice, having received documents from the Federal Tax Service, issues an additional Certificate of Registration of a non-profit organization. It is important to say that this certificate is signed personally by the head of the Ministry of Justice. In this connection, this stage can easily stretch from one to two or three weeks, and any appeal to the conscience of a specialist in the "window" or on the phone will not change the situation. He simply does not dare to report your dissatisfaction to senior management.

Having received a package of documents from the Ministry of Justice, be sure to check if there are any mistakes made when entering basic data into the Unified State Register of Legal Entities, for example, in your full name. founders and managers, address, name, etc. d.

Then you make a print, this is a must. Only limited liability companies and individual entrepreneurs can be exempted from seals. And be sure to get a "Notice" with statistics codes in ROSSTAT (Statistics).

We collect what happened in a beautiful package and open a current account in the bank we like. The leader does this and it is better to do it right away. Without a checking account, an NPO can rarely exist, and over time it becomes more and more difficult to do so. NCOs without a checking account, this is generally a separate article for discussion.

Expenses associated with the registration of NCOs.

Let's go as it comes. After a minor expense associated with the preparation of documents, paper and ink. There are notary expenses and amount to at least 3500 rubles if we have 1-2 founders. Further National tax is 4000 rubles, which must be paid at the bank on receipt. The costs associated with opening a current account are approximately 2-3 tr., it should be noted that prices in state-owned banks are higher than in commercial ones, but their reliability is beyond doubt. Please note that when revoking a license from a bank, an organization in 95% of cases loses its money in current accounts.

Separately, I would like to say. Once established, the organization will be fixed costs related to maintaining a current account 1-3.5 tr. depending on the bank. As well as maintaining accounting NPO worthy accountant will leave at least 2000 rubles per month.

Rules of work and obligations of NGOs.

This topic is very voluminous, we will try to analyze the three main questions, respectively:

1. Where can an NGO work?
2. Who controls the work of NGOs?
3. The principle of the NGO.

Where can an NGO work?

The Charter of any NPO prescribes the territorial scope of activity, if it is simpler - these are the regions in which the NPO can operate. By default, the main region will be the one in which your legal address is located. In additional regions, the NCO operates on the basis of branches or departments. Depending on the form of an NPO, you can open branches, branches, or both of these types at the same time. It is important to say that for each form, the expansion of the territorial sphere of activity is implemented in different ways. This must be read separately. I will point out the difference between them.

Branches are independent structural units with their own registration data and settlement accounts in banks. Their creation leads to a new edition of the charter of NCOs. The structure of the organization and the principle of management in the presence of branches is completely changed. Branches open for example ANO.

Branches are created internal documents, do not lead to the creation of a new edition of the charter and do not lead to fundamental changes in the NPO. But not in any form of NPO, it is possible to open branches. Branches, for example, can be opened in a Public Organization.

There are forms for which the territorial sign is not so important, for example, funds. Foundations, at their core, collect and distribute funds. Their activities are based on the promotion or joint implementation social projects with other NGOs. As a rule, they simply do not have the need for branches or branches. They perfectly achieve their goals, relying on one single region, redistributing the collected resources.

Separately, it must be said about the All-Russian organizations and NGOs, which Just like that, you can’t use it, for each form of NGOs there are their own rules. For a public organization, this is an action on the territory of more than 43 regions of Russia, for example, the opening of more than 43 branches. For the Association (union), this is a period of activity of more than 5 years, more than a third of the regions and a unique activity that still needs to be proven.

International status and use of the appropriate name. To do this, you need to take three steps. Create an NGO. Then create a representative office of your NPO in another country according to its laws. The third step, having all the documents for the created representative office, is to submit documents to the MINISTRY OF JUSTICE of RUSSIA for a new charter, name and status. People often ask how to create a "GLOBAL NPO", the answer is no way, it is impossible to do this and there is no such concept in the law.

Who controls the work of NGOs?

The activities of NGOs are somewhat more complicated than the activities of commercial organizations. The NPO is mainly controlled by the Ministry of Justice and the Tax Administration (FTS). The principle and goals of control are very different for them. If a book is not enough to describe all the subtleties, but we will try to outline the main principles.

The Ministry of Justice controls whether the activities of NGOs comply with the law on non-profit organizations. It is checked whether the activity of the NPO complies with its charter and whether the funds are spent lawfully. It is the Ministry of Justice that receives complaints about the activities of NGOs and decides on its forced liquidation. Receives annual reports from NPOs on the confirmation of activities, key financial and economic indicators and the composition of management bodies. Checks the intended use of received Money and the legality of their use within the non-commercial field. In fact, the Ministry of Justice has a supervisory function, in case of non-compliance, it issues an order to eliminate the shortcomings or liquidate the NPO.

Tax (FTS) performs several other functions. All NGOs, within the framework of their charter, can engage in income-generating activities that are taxed. Reports and declarations are submitted quarterly to the tax office. Based on the reporting and analysis of the composition of the operations of the current account, the Federal Tax Service checks the correctness of the calculation and payment of taxes. In other words, the Federal Tax Service performs fiscal control functions. And in case of violations, it fines the NCO, blocks settlement accounts, and requires explanations from the head if the data provided is incomplete, contradictory or unreliable.

Also, all NPOs report to the Pension Fund, the Social Insurance Fund and Rosstat, even if the NPO has no activities or employees.

The principle of the NPO

After its establishment or annually, the NPO conducts general meeting members. At this meeting, within the framework of the charter of the NPO, a plan for the development of the NPO in the current year is determined. Simply put, members decide the main principles and goals of their NPO's activities by setting goals for the next year, possibly developing a specific program. Perhaps a mechanism for the implementation of socially-oriented activities is being determined.

Second important question how the set goals will be achieved, by what means. Priority sources of income formation are determined. Accordingly, to raise funds, events and promotions can be planned, for example, dedicated to holidays or solemn dates. Perhaps the main source of funds is expected to be income-generating activities, and a description of the development of this direction is necessary.

The third question is the estimate for the current year. Having determined the goals of the non-profit organization and the sources through which they will be realized. Members of the meeting form an estimate with the planned amount of income for each article and their intended use for the planned purposes. It is important to say that the estimate should not be exactly executed within a year, this is just a plan. At the end of the year, an actual estimate is drawn up, the members of the meeting study the planned and actual estimates in order to take into account the experience of the past year and be able to better plan the next year.

I would like to note that estimates in NCOs may not exist at all, because. financial transactions are completely absent, and the statutory activities, goals and objectives are fully implemented. for example Public organization acts at the expense of its members and volunteers who act gratuitously or at their own expense, fully realizing the goals of educating and advising the population about their rights. As you can see, financial transactions can be minimal or even completely absent.

Separately, I note that taxes are mainly levied on income-generating activities (income from the sale of goods and services), which is a source of income for NGOs. It is permissible to receive income only within the framework of those activities that are in the charter (write cleanly commercial types activities in the charter, such as trade, agency services, construction of buildings and structures, etc. The Ministry of Justice will not give you during registration or changes). By itself, this activity cannot be the goal of an NPO. An exception is the construction of the activities of some ANOs. When they carry out income-generating activities, such as the provision of sports services, and sections at cost. Not receiving any financial result, ANO immediately fulfills its main statutory goal - the development of sports, i.e. the goals of such an ANO do not change, this is the development of sports, it just turns out that both the statutory activities and the income-generating activities merge into being performed in parallel.

Conclusion.

Here were described the basic knowledge about non-profit organizations that everyone who is interested in this topic should know. Separately, for each form of NPO, we have our own sections, it is also worth reading the detailed articles on the issues that are raised here in general terms.

If you have something to say, write in the comments, we will be happy to answer.

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

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

Distinctive features

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

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

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

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

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

Kinds

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

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

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

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

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

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