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 the constituent documents or statutes, and the activity is subject to the provisions of Articles 116-121 of the Civil Code of the Russian Federation.

Distinctive features

Non-profit enterprises are companies (groups of persons) formed to solve socially significant problems 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 material values ​​from foreign companies, foreigners 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 regularly submit reports to the board of trustees on the purposes and methods of use of the property entrusted to them. Public and religious organizations are understood as 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 the material interests of 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.

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

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

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

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

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

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

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

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

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

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

Institutions are government bodies (as subjects of civil law), educational, cultural and sports institutions, etc.

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

If the institution has insufficient funds to satisfy the claims of its creditors, the owner of the property shall bear subsidiary liability for the obligations of the institution.

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

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

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

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

The need to determine the legal status of public

associations in the Civil Code relates exclusively to their participation in

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

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

Non-commercial joint-stock company.

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

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

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

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

consumer cooperative.

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

In cases stipulated by legislative acts, legal entities may join a consumer cooperative.

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

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

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

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

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

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

Public fund.

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

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

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

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

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

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

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

Religious association.

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

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

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

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

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

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

the rights and obligations of a religious association;

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

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

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

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

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

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

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

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

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

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

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

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

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

2. Non-profit organizations may be created to achieve social, charitable, cultural, educational, scientific and managerial goals, in order to protect the health of citizens, develop physical culture and sports, meet the spiritual and other non-material needs of citizens, protect the rights, legitimate interests of citizens and organizations, resolution of disputes and conflicts, provision of legal assistance, as well as for other purposes aimed at achieving public benefits.

2.1. Socially oriented non-profit organizations are recognized as non-profit organizations established in the forms provided for by this Federal Law (with the exception of state corporations, state companies, public associations that are political parties) and carrying out activities aimed at solving social problems, developing civil society in the Russian Federation, as well as types of activities provided for in Article 31.1

2.2. A non-profit organization that performs public benefit services is a socially oriented non-profit organization that has been providing public benefit services of adequate quality for one year or more, is not a non-profit organization that performs the functions of a foreign agent, and has no debts on taxes and fees, as otherwise provided by law. Russian Federation mandatory payments.

3. Non-profit organizations can be created in the form of public or religious organizations (associations), communities of indigenous peoples of the Russian Federation, Cossack societies, non-profit partnerships, institutions, autonomous non-profit organizations, social, charitable and other foundations, associations and unions, as well as in other forms prescribed by federal laws.

(see text in previous edition)

4. A foreign non-profit non-governmental organization in this Federal Law means an organization that does not have profit making as the main goal of its activities and does not distribute profits among participants, established outside the territory of the Russian Federation in accordance with the legislation of a foreign state, the founders (participants) of which are not government agencies.

5. A foreign non-profit non-governmental organization carries out its activities on the territory of the Russian Federation through its structural subdivisions - departments, branches and representative offices.

A structural subdivision - a branch of a foreign non-profit non-governmental organization is recognized as a form of a non-profit organization and is subject to state registration in the manner prescribed by Article 13.1 of this Federal Law.

Structural subdivisions - branches and representative offices of foreign non-profit non-governmental organizations acquire legal capacity on the territory of the Russian Federation from the date of entry in the register of branches and representative offices of international organizations and foreign non-profit non-governmental organizations of information about the relevant structural unit in the manner prescribed by Article 13.2 of this Federal Law.

ConsultantPlus: note.

P. 6 Art. 2 does not apply to religious organizations, associations of employers, chambers of commerce, state corporations, state companies, as well as to NPOs, state and municipal institutions, international funds created by them.

6. A non-profit organization performing the functions of a foreign agent in this Federal Law means a Russian non-profit organization that receives funds and other property from foreign states, their state bodies, international and foreign organizations, foreign citizens, stateless persons or persons authorized by them and (or) from Russian legal entities that receive funds and other property from the indicated sources (with the exception of open joint-stock companies with state participation and their subsidiaries) (hereinafter referred to as foreign sources), and which participates, including in the interests of foreign sources , in political activities carried out on the territory of the Russian Federation.

A non-profit organization, with the exception of a political party, is recognized as participating in political activities carried out on the territory of the Russian Federation, if, regardless of the goals and objectives specified in its constituent documents, it carries out activities in the field of state building, protection of the foundations of the constitutional system of the Russian Federation, federal structure the Russian Federation, protecting the sovereignty and ensuring the territorial integrity of the Russian Federation, ensuring the rule of law, law and order, state and public security, national defense, foreign policy, socio-economic and national development of the Russian Federation, development of the political system, activities of state bodies, local governments, legislative regulation of the rights and freedoms of man and citizen in order to influence the development and implementation of state policy, the formation of state bodies, local self-government bodies leniya, on their decisions and actions.

This activity is carried out in the following forms:

participation in the organization and conduct of public events in the form of meetings, rallies, demonstrations, processions or pickets or in various combinations of these forms, organization and conduct of public debates, discussions, speeches;

Institution (non-profit organization)

Kinds

Depending on the owner allocate

• State institutions - founders are various government bodies
• Municipal institutions - founders are various municipalities
• Private founding institutions are commercial organizations .

State or municipal institution

• budgetary
• autonomous

Features of functioning

Generally, most institutions are state or municipal, i.e. their founders are various state bodies and municipalities.

Not only the state represented by its bodies, but also other participants in civil circulation, including commercial organizations, can create institutions. Institutions are organizations of culture and education, healthcare and sports, social protection agencies, law enforcement agencies and many others.

Since the range of institutions is quite wide, their legal status is determined by many laws and other legal acts. It does not establish legislation and uniform requirements for the constituent documents of institutions. Some institutions operate on the basis of the charter, others - on the basis of a model regulation on this type of organization, and some - in accordance with the provisions approved by the owner (founder).

Institutions, unlike other types of non-profit organizations, do not own their property. The owner of the institution's property is its founder. Institutions have a limited right to the property transferred to them - the right of operational management. Institutions that have property under the right of operational management, own, use and dispose of it within the limits established by law, in accordance with the goals of their activities and the tasks of the owner, as well as in accordance with the purpose of the property.

Notes

Wikimedia Foundation. 2010 .

See what "Institution (non-profit organization)" is in other dictionaries:

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

Separation of non-profit organizations from commercial ones:

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

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

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

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

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

More

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

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

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

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

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

A non-profit organization is considered to be established as a legal entity from the moment of its state registration in accordance with the procedure established by law, owns or manages separate property, is liable (with the exception of cases established by law) for its obligations with this property, can acquire and exercise property in its own name. and non-property rights, bear obligations, be a plaintiff and defendant in court.

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

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

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

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

A non-profit organization has the right to have:

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

List of non-profit organizations

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

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

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