5. Non-Profit Organizations.

The list of organizational and legal forms in which non-profit organizations can be created is given in paragraph 5 of Chapter 4 of the Civil Code of the Russian Federation and paragraph 3 of Art. 2 of the Law on non-profit organizations. Non-profit organizations can be created in the form of:

consumer cooperatives;

public or religious organizations(associations);

non-profit partnerships;

institutions;

State corporations;

Autonomous non-profit organizations;

Social, charitable and other funds, associations and unions, as well as in other forms provided for by federal laws.

Non-profit organizations include organizations created to achieve social, charitable, cultural, educational, scientific and managerial goals, as well as for the purposes of protecting health, developing physical culture and sports, satisfying spiritual and other non-material needs, protecting the rights and legitimate interests of citizens and organizations, resolution of disputes and conflicts, provision of legal assistance and other goals aimed at achieving public benefits.

In legal terms, the regulation of the activities of non-profit organizations is carried out in accordance with Art. 50 of the Civil Code of the Russian Federation, and the essential features of non-profit organizations are established by Articles 116-123 of the Civil Code of the Russian Federation. The creation and activities of non-profit organizations are regulated by Federal Law No. 7-FZ of January 12, 1996 "On Non-Profit Organizations".

A common feature of non-profit organizations is that they are not entitled to set profit making as one of their main goals. Legislatively, non-profit organizations are allowed to engage in entrepreneurial activities if the income from it is used to achieve statutory goals. This activity for many non-profit organizations is forced and is carried out to maintain existence. Non-profit organizations have the right to be participants in joint-stock companies, limited liability companies and investors in limited partnerships, the goals and objectives of which may not correspond to the goals of non-profit organizations.

Requirements for the implementation of entrepreneurial activities by non-profit organizations:

1) entrepreneurial activity should not be the main purpose of the activity of a non-profit organization, otherwise it turns into a commercial one (clause 1, article 50 of the Civil Code of the Russian Federation).

2) non-profit organizations can carry out entrepreneurial activity only to achieve the goals for which they were created and in accordance with these goals (clause 3, article 50 of the Civil Code of the Russian Federation).

The second of these requirements means that the entrepreneurial activity of non-profit organizations must meet two conditions:

Serve the objectives of the organization, i.e. to strengthen its material and technical base, to be a source of the formation of property used for the purposes of the organization, to involve members of the organization who have physical disabilities and are deprived of the opportunity to work under normal conditions (blind, deaf), and also contribute to the implementation of other socially useful goals of the organization;

Correspond to the statutory goals of the organization and not go beyond its statutory legal capacity.

Non-profit organizations may own property, and some - separate property in operational management submitted by their members.

Thus, non-profit organizations differ from commercial organizations in that:

1) making a profit is not the main goal of their activities;

2) the profit received is not distributed among the participants (founders) of the organization;

3) exist at the expense of appropriate earmarked funding or voluntary contributions, and not at the expense of the profits they receive;

4) have special legal capacity;

5) the list of possible forms of non-profit organizations is determined Civil Code and other laws of the Russian Federation.

1. Consumer cooperative ( Art. 116 of the Civil Code of the Russian Federation).

consumer cooperative- this is a voluntary association of citizens and legal entities on the basis of membership in order to meet the material and other needs of the participants, carried out by combining its members with property shares (clause 1, article 116 of the Civil Code of the Russian Federation).

Creation goals: voluntary association on the basis of membership in order to meet the material and other needs of participants by combining property shares.

Members: citizens, legal entities.

Member Responsibility: in accordance with the charter of the cooperative.

business income is distributed among the members.

Signs of a consumer cooperative, distinguishing it from both other types of non-profit and commercial organizations:

1) the possibility of participation in the cooperative of both individuals and legal entities;

2) formation of a share fund at the expense of share contributions of members of the cooperative;

3) meeting the needs of members of the cooperative as the main goal of the activity;

4) the possibility of carrying out entrepreneurial activities and distributing the profits received among the members of the cooperative;

5) the possibility of conducting bankruptcy proceedings in relation to the cooperative;

6) unlimited liability of members of the cooperative for the debts of the cooperative (obligation to make additional contributions);

7) the absence of mandatory personal participation of members of the cooperative in its activities.

A special type of consumer cooperatives are cooperatives that are part of the system of consumer cooperation, the legal status of which is determined by the law of the Russian Federation of June 19, 1992 "On consumer cooperation in Russian Federation».

In case of failure to fulfill obligations to cover losses, the cooperative may be liquidated in court at the request of creditors.

In accordance with the Civil Code of the Russian Federation, it is possible to create two types of cooperatives - consumer and production. Wherein a production cooperative is a commercial organization and its activities are aimed at making a profit, and consumer cooperative - non-profit organization, the purpose of its activities - the satisfaction of certain needs of its members.

A consumer cooperative is founded and operates precisely to meet the material and other needs of its members, such as a housing construction cooperative (HBC), a garage building cooperative (GSK), a dacha cooperative, etc.

A consumer cooperative is allowed to carry out entrepreneurial activities, it is also granted the right to distribute the income received from such activities among the members of the cooperative (clause 5, article 116 of the Civil Code of the Russian Federation).

Members of a consumer cooperative may be citizens who have reached the age of 16 (Clause 2, Article 26 of the Civil Code of the Russian Federation), commercial and non-commercial legal entities, including unitary enterprises and institutions (subject to the provisions of Articles 295, 297, 298 of the Civil Code of the Russian Federation).

Consequently, a consumer cooperative can be created by both citizens and legal entities, in contrast to production cooperatives, in which general rule participation of legal persons is not allowed.

The legislation of the Russian Federation does not establish a minimum or maximum number of members of a cooperative, nor does it prohibit the simultaneous participation of members of a cooperative in other consumer cooperatives (including similar ones).

The founding document of a consumer cooperative is its charter.

Typically, the governance structure of a consumer cooperative is similar to that used by a production cooperative and includes:

General meeting of the cooperative,

cooperative board,

Chairman of the board.

The legislation does not define what the competence of the governing bodies is and whether it should be spelled out in the charter of the cooperative.

A consumer cooperative has the opportunity to engage in entrepreneurial (commercial) activities. But in this case, the income received by the consumer cooperative from entrepreneurial activities carried out by it in accordance with the law and the charter is distributed among all its members (clause 5, article 116 of the Civil Code of the Russian Federation).

The distribution of profits is a right, but not an obligation, of a consumer cooperative. At the same time, the grounds and procedure for the distribution of profits should be determined only by the charter of the cooperative or its internal documents.

Thus, consumer cooperative occupies a middle position between commercial and non-profit organizations, since it has the features of both.

A consumer cooperative, unlike other non-profit organizations, can be declared bankrupt in court if the requirements of its creditors are not satisfied, and the cooperative itself, at the same time, meets the signs of insolvency (clause 1, article 65 of the Civil Code of the Russian Federation).

2. Public and religious organizations(Article 117 of the Civil Code of the Russian Federation).

Public and religious organizations (associations)- these are voluntary associations of citizens, united in the manner prescribed by law on the basis of their common interests to meet spiritual or other non-material needs (Article 117 of the Civil Code of the Russian Federation, Article 6 of the Law on Non-Commercial Organizations).

Creation goals: voluntary association based on common interests to meet spiritual and other non-material needs.

Members: citizens

Member Responsibility: participants are not liable for the obligations of the organization, and the organization for the obligations of the participants.

Entrepreneurial activity: allowed only in accordance with the goals of the organization.

Participants do not retain rights to the property transferred to the organization.

Political parties,

Unions,

voluntary associations,

unions of artists,

Youth and children's public associations,

public self-government organizations,

Religious organizations, etc.

Each of the mentioned associations has its own peculiarities of legal regulation.

The Civil Code of the Russian Federation provides for provisions relating to the participation of public organizations in property turnover as independent legal entities.

Article 7 of the Federal Law of May 19, 1995 N 82-FZ "On Public Associations"; the following organizational and legal forms of public associations are provided for:

Public organization,

Social movement,

Public fund,

public institution,

body of public initiative,

Political Party.

Participants (members) of public and religious organizations are only natural persons. Legal entities cannot act as participants (members) of organizations, since a public organization, in accordance with the law, is an association of citizens. However, in the event that legal entities are also public associations, in accordance with Art. 6 of the Law on Public Associations, they may be participants (members) of public associations.

The regulation of the legal regime for the activities of public associations is carried out by the norms of the Law on public associations, its effect extends to all public associations created on the initiative of citizens, with the exception of religious organizations, as well as those created commercial organizations non-profit unions (associations) (Article 2 of the Law on Public Associations).

3. Institutions(Article 120 of the Civil Code of the Russian Federation).

institution- this is a non-profit organization created by the owner to carry out managerial, socio-cultural or other functions of a non-profit nature and financed by him in whole or in part (clause 1 of article 120 of the Civil Code of the Russian Federation, article 9 of the Law on non-profit organizations).

Creation goals: implementation of managerial, socio-cultural and other functions of a non-commercial nature, financed (in whole or in part) by the founder.

Founders: the owner of the property.

Responsibility of the institution: is responsible for its obligations with its own funds, in case of their insufficiency, the owner bears subsidiary liability.

Entrepreneurial activity:

The institution owns, uses and disposes of property in accordance with the objectives of its activities and the tasks of the owner.

The owner has the right to withdraw excess or misused property.

An institution can be created by any owner - the state, a municipality, a business partnership or company, etc.

Institutions are state and municipal governments, organizations of culture and education, health and sports, social protection agencies, law enforcement agencies and many others (for example, schools, hospitals, libraries), etc.

4. Funds(Art. 118, 119 of the Civil Code of the Russian Federation).

Fund in accordance with Art. 7 of the Law on Non-Commercial Organizations is a non-membership non-profit organization established by citizens and (or) legal entities on the basis of voluntary property contributions and pursuing social, charitable, cultural, educational or other socially useful goals.

Fund is a non-membership non-profit organization, the founders of the foundation do not receive any rights in relation to the foundation they created. Based on these provisions, the founders are not liable for the obligations of the fund created by them, and the fund, accordingly, is not liable for the obligations of its founders.

The fund carries out its activities on the basis of the charter, which should determine the procedure for the formation of the fund's management bodies and their competence, as well as other information provided for by law (clause 2 of article 52 and clause 4 of article 118 of the Civil Code of the Russian Federation).

Creation goals: non-membership organization established on the basis of voluntary contributions, pursuing public benefit purposes.

Founders: citizens, legal entities.

Responsibility of founders: the founders are not liable for the obligations of the fund, and the fund for the obligations of its founders.

Entrepreneurialactivity: allowed only corresponding to the goals of the fund. The Fund has the right to create business companies or participate in them.

Fund property:

The property transferred to the foundation by the founders is the property of the foundation;

The Foundation annually publishes a report on the use of property.

The charter of the fund (approved by the founders) must contain:

Name of the fund;

Location;

The procedure for managing the activities of the foundation and the procedure for the formation of its bodies (including the Board of Trustees);

Information about the purpose of the fund;

Procedure for appointment and dismissal of officials;

Information about the fate of property during the liquidation of the fund.

The charter of the foundation can be changed in accordance with Art. 119 of the Civil Code of the Russian Federation only:

Fund bodies, if it is provided for by the charter;

The body authorized to supervise the activities of the fund;

court in the event of unforeseen circumstances.

The Foundation, being a non-profit organization, may establish joint-stock company or society with limited liability(but not a business partnership) and make a profit from their activities. In this case, the foundation may be the sole founder of a commercial organization. It should be borne in mind that the profit received cannot be distributed among the founders of the fund, but must be directed to its statutory purposes.

The grounds for the liquidation of the fund are:

The fund does not have the property necessary for the implementation of its activities,

The impossibility of achieving the goals for which the fund was created,

Evasion of the fund in its activities from the goals provided for by the charter.

5. Associations and unions(associations of legal entities, art. 121 of the Civil Code of the Russian Federation)

Associations and unions- these are associations of legal entities created for the purpose of coordinating the activities of the merged organizations, as well as representing and protecting common property interests (Article 121 of the Civil Code of the Russian Federation).

Creation goals: an organization created by agreement to protect common interests and for the purpose of coordination.

Members: legal entities (commercial and non-commercial, retaining the independence and rights of a legal entity).

Association Responsibility: are not liable for the obligations of members, the members are liable in the manner specified in the constituent documents.

Entrepreneurial activity: if necessary, the association is transformed into business partnerships, or creates a business company for these purposes.

The constituent documents are the founding agreement (signed by the members of the association) and the charter (approved by the members of the association) (Article 122 of the Civil Code of the Russian Federation).

Structure:

Name, including an indication of the subject of activity, and the word "Union" or "Association";

Location;

The procedure for managing activities, the composition and competence of management bodies and the procedure for making decisions;

Information about the fate of property during the liquidation of the association.

The rights of members of the association (clause 1 of article 123 of the Civil Code of the Russian Federation):

- a member of the association has the right to use its services free of charge.

Withdrawal (exclusion) of participants (clause 2 of Art.123 GKRF):

- a member of an association has the right to withdraw from it at the end of the financial year;

A member of an association may be expelled by decision of the remaining participants in the manner prescribed by the founding documents;

The withdrawing (excluded) member of the association bears subsidiary liability for the obligations of the association within two years from the moment of withdrawal (clause 3, article 123 of the Civil Code of the Russian Federation).

Other types of non-profit organizations

The list of non-profit organizations provided for in the Civil Code of the Russian Federation is supplemented by other types of organizations, the legal status of which is determined by other laws, including the Federal Law of January 12, 1996 N 7-FZ "On Non-Profit Organizations", which provides for such possible forms of non-profit organizations as non-profit partnerships and stand-alone non-profit organizations.

Non-profit partnership is a non-profit organization based on membership, established by citizens and (or) legal entities to assist its members in carrying out activities aimed at achieving the goals provided for non-profit organizations (Article 8 of the Law on Non-Profit Organizations).

A non-profit partnership is a membership-based non-profit organization established by citizens and (or) legal entities to assist its members in carrying out activities aimed at achieving social, charitable, cultural, educational, scientific and managerial goals, as well as for other purposes aimed at achieving public goods (clause 1, article 8 of the Law "On non-profit organizations").

A non-profit partnership has the right to carry out entrepreneurial activities that correspond to the goals for which it was created.

Members of a non-profit partnership are not liable for its obligations, and the partnership is not liable for the obligations of its members. Partnership members have a wide range of rights, which are comparable in scope to the rights of a member of a commercial organization.

A non-profit partnership is the owner of its property, including property transferred by its members. Upon liquidation non-profit partnership the property remaining after satisfaction of creditors' claims is subject to distribution among the members of the non-commercial partnership in accordance with their property contribution, the amount of which does not exceed the amount of their property contributions, unless otherwise provided by the constituent documents of the non-commercial partnership.

Autonomous non-profit organization is a non-profit organization without membership, established by citizens and (or) legal entities on the basis of voluntary property contributions for the purpose of providing services in the field of education, healthcare, culture, science, law, physical culture and sports and other services (clause 1, article 10 of the Law on non-profit organizations).

Property transferred to an autonomous non-profit organization by its founders (founder) shall be the property of the autonomous non-profit organization. The founders of an autonomous non-profit organization do not retain any rights to property transferred by them to the ownership of this organization. An autonomous non-profit organization has the right to carry out entrepreneurial activities that correspond to the goals for the achievement of which the specified organization was created.

Thus, an autonomous non-profit organization is in fact a kind of "for-profit institution". At the same time, the founders of an autonomous non-profit organization can use its services only for equal conditions with other persons (under equal conditions, probably, one should understand equal payment for the services received) and are not liable for the obligations of the autonomous non-profit organization created by them.

Trade unions- voluntary public associations of citizens connected by common industrial, professional interests by the nature of their activities, created in order to represent and protect their social and labor rights and interests (clause 1, article 2 of the Federal Law of the Russian Federation of January 12, 1996 N 10-FZ " On trade unions, their rights and guarantees of activities.

Religious Association- this is a voluntary association of citizens of the Russian Federation, other persons permanently and legally residing on the territory of the Russian Federation, formed for the purpose of joint confession and dissemination of faith and having signs corresponding to this purpose: religion, worship, other religious rites and ceremonies; teaching religion and religious education of their followers, which follows from Art. 6 of the Law on Religious Associations.

State Corporation- this is a non-profit organization without membership, established by the Russian Federation on the basis of a property contribution and created to carry out social, managerial or other socially useful functions (Article 7.1 of the Law on Non-Profit Organizations).

Non-profit organizations (hereinafter referred to as NPOs) are one of two large groups of legal entities (the other group includes commercial organizations). The main distinguishing feature of non-profit organizations is (and this follows from their very name) that they are not created for the purpose of carrying out commercial activities.

What is an NPO, goals of creation, independence

Non-profit organizations are understood as those created for educational, cultural and other purposes specified in their constituent documents, and:

• not having as the main goal the extraction of profit;
• not distributing the profit received as a result of their activities among their participants (clause 1 of article 50 Civil Code RF).

An indicative list of goals for the creation of NCOs is enshrined in clause 2 of Article 2 N 7-FZ “On Non-Commercial Organizations” dated 12.01.1996 (hereinafter - the Federal Law on NCOs). According to this law, NGOs can be created for:

• achievement of social, charitable, spiritual, cultural, educational, scientific and managerial goals;
• development of physical culture and sports, protection of the rights and legitimate interests of citizens, etc.

This list is not exhaustive, this paragraph provides that NPOs can be created for other purposes aimed at achieving public benefits.

In addition, the goals of the creation and activities of NPOs are fixed by separate federal laws.

So, for example, according to clause 1 of article 19 N 74-FZ “On a peasant (farm) economy” dated 06/11/2003, a peasant (farm) economy is created in order to carry out activities for the production, processing and sale of agricultural products, in accordance with article 1 -3, 6, 20–26 N 63-FZ "On advocacy and advocacy in the Russian Federation" dated May 31, 2002, the purpose of creating bar associations and other legal entities is to protect the rights and freedoms of citizens, provide citizens with qualified legal assistance, and represent the interests of citizens .

The specific goals of the creation of NPOs are fixed in their constituent documents, and, depending on the purpose, NPOs belong to one or another type, in which particular area they will carry out their activities.

Among the principles of organization and activities of NGOs, special importance is attached to the principle of their independence.

The independence of NPOs is ensured, first of all, by the fact that they are legal entities, and, as for all legal entities, in relation to them, among other things, the procedure for their creation and liquidation, the procedure for formation, the competence of their management bodies, NPOs are endowed with a separate property.

With regard to certain forms and types of NCOs, the principle of independence is specifically enshrined in law.

So, for example, this was done in relation to religious associations, organizations (Art. 4, 6, 25 N 125-FZ "On freedom of conscience and religious associations" dated September 26, 1997), advocacy (Art. 3 N 63-FZ "On advocacy and advocacy in the Russian Federation” dated May 31, 2002), etc.

Types and forms of non-profit organizations

According to the current legislation, NGOs can be created in various forms, for example, the Civil Code of the Russian Federation in paragraph 3 of Art. 50 provides more than 15 possible shapes.

All NCOs, depending on whether it is created on the basis of membership or not, are divided into two large groups(type): a) non-profit corporate organizations and b) non-profit unitary organizations.

To non-profit corporate organizations, according to Art. 123.1 of the Civil Code of the Russian Federation, include organizations that meet the following criteria (in addition to the criteria common to all NPOs):

1. are created on a membership basis, i.e. founders (participants) receive the right to membership in NCOs;
2. founders (participants) of NCOs form the supreme management body of the organization;
3. decision to create a non-profit corporate organization adopted by its founders at a meeting, congress, conference, etc.

Unlike non-profit corporate, non-profit unitary organizations:

1. do not have a membership;
2. are created by the decision of one founder;
3. the decision on the initial formation of the supreme governing body of such an NPO is taken by one founder.

The legislation specifically distinguishes two independent types of NCOs:

• socially oriented non-profit organizations;
• performers of public benefit services.

At the same time, according to paragraph 2.1 of Art. 2, Art. 31.1 of the Federal Law on NPOs, socially oriented NPOs are understood as NPOs created for the purpose and carrying out activities according to the decision social problems, the development of civil society, the protection of objects and territories of special historical and cultural significance (for example, objects of historical and cultural heritage), the provision of legal assistance on a gratuitous or preferential basis (legal education), etc.

The law specifically stipulates that they are not recognized as socially oriented NGOs public corporations, state companies and political parties.

In accordance with paragraph 2.2 of Art. 2 of the Federal Law on NPOs, providers of socially useful services are socially oriented NPOs that meet the following criteria:

• provide socially useful services of good quality for 1 year or more;
• are not organizations recognized under Russian law as a foreign agent;
• do not have debts on taxes and fees (mandatory payments).

As mentioned above, the legislation provides only an approximate list of types and forms of NCOs (clause 3, article 50 of the Civil Code of the Russian Federation).

In addition to the above list, some forms of NCOs are enshrined in paragraph 3 of Art. 2, Art. Art. 6 - 11 of the Federal Law on NGOs (public and religious organizations (associations), communities of small indigenous peoples of the Russian Federation, Cossack societies, non-profit partnerships, etc.).

In turn, the above forms, depending on the goals of the creation and ongoing activities of NCOs, can also be divided into separate types.

Thus, the main regulatory legal act on consumer cooperatives is the Civil Code of the Russian Federation, in particular Art. Art. 123.2, 123.3. At the same time, the procedure for creating, organizing and operating certain types consumer cooperatives is determined by special federal laws.

For example, the features of housing and housing-construction cooperatives are distinguished (Articles 110 - 134 of the Housing Code of the Russian Federation are defined), credit cooperatives (FZ "On Credit Cooperation" dated 18.07.2009 No. 190-FZ), consumer societies (Law of the Russian Federation "On consumer cooperatives (consumer societies, their unions) in the Russian Federation” dated June 19, 1992 No. 3085-1), housing savings cooperatives (FZ “On housing savings cooperatives” dated December 30, 2004 No. 215-FZ), agricultural production and agricultural consumer cooperatives ( Federal Law "On Agricultural Cooperation" dated 08.12.1995 No. 193-FZ), etc.

Note that these forms can, in turn, be divided into several types. For example, agricultural consumer cooperatives depending on the types of activities carried out, they are divided into processing, marketing (trading), livestock, etc. (Article 4 of the Federal Law "On Agricultural Cooperation").

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The creation of a number of forms of NCOs, the procedure for their organization and activities are regulated by separate special federal laws. This applies, for example, to horticultural, horticultural and dacha non-profit associations of citizens (FZ "On horticultural, horticultural and dacha non-profit associations citizens” dated 15.04.1998 No. 66-FZ, FZ “On the conduct by citizens of gardening and horticulture for their own needs and on amendments to certain legislative acts of the Russian Federation” dated July 29, 2017 No. 217-FZ), homeowners associations (Article 291 of the Civil Code of the Russian Federation, Articles 135-152 of the Housing Code of the Russian Federation), etc.

Foreign NPOs, NPOs with foreign agent status

Legislation specifically addresses the issue of the activities of foreign NGOs in the territory of the Russian Federation.

According to paragraph 4 of Art. 2 of the Federal Law on NPOs, organizations established outside the territory of the Russian Federation are recognized as foreign. At the same time, they must answer general principle creation of an NPO - the main purpose of the creation and activity is not to make a profit, the profit received as a result of the activity is not distributed among the founders (participants).

In accordance with paragraph 5 of this article, the activities of a foreign organization may be carried out on the territory of the Russian Federation through the established structural units(depending on the specific form of the NPO and the provisions of its charter - departments, branches, representative offices).

Also, the current legislation specifically highlights such a type of NPO as "foreign agents", the procedure for the creation, organization and activities of which has its own characteristics.

Under an NPO recognized under Russian law as performing the functions of a “foreign agent”, in accordance with paragraph 6 of Art. 2 of the Federal Law on NPOs are understood as NPOs that meet the following criteria:

1. receive funds (property) from foreign sources, which are foreign states, international organizations foreign citizens, etc.;
2. participate in political activities on the territory of the Russian Federation in the interests of foreign sources.

The specified Federal Law provides a list of activities that are understood as political activities - rallies, demonstrations, participation in activities in elections, referendums, etc. (part 3, clause 6, article 2 of the Federal Law on NGOs). Separately, in the specified paragraph, a list of activities that are not recognized as political activities is fixed - activities in the field of cultural education, charity etc. (part 4, clause 6, article 2 of the Federal Law on NGOs).

It should be noted that the compliance of these norms with the Constitution of the Russian Federation is confirmed, among other things, by the Resolution of the Constitutional Court of the Russian Federation dated 08.04.2014 No. 10-P.

Rights and activities of a non-profit organization, non-profit organizations as business entities

Like all legal entities, NGOs have their own legal capacity.

As a general rule, according to Art. 49 of the Civil Code of the Russian Federation, a legal entity may have civil rights(and carry out activities) that are consistent with the objectives of its activities.

At the same time, some federal laws defining legal status certain types of NCOs, the rights (authorities) of NCOs are specifically stipulated.

So, for example, Art. 6 of the Federal Law “On Agricultural Cooperation”, the powers of an agricultural cooperative include the right to establish branches (representative offices), the right to acquire property, including land plots, the right to exercise foreign economic activity, the right to conclude agreements aimed at achieving goals in accordance with the charter of the cooperative, etc.

At the same time, the legal capacity of an NPO is different in that it is limited by the goals for which the NPO was created (statutory goals).

At the same time, the legislation does not prohibit NCOs from carrying out entrepreneurial activities in the course of their activities. At the same time, it is specifically stipulated that the profit received by an NCO in the course of carrying out its statutory activities is not subject to distribution among its participants (clause 1, article 50 of the Civil Code of the Russian Federation).

In addition, paragraph 4 of Art. 50 of the Civil Code of the Russian Federation establishes a special rule for NPOs - they can carry out income-generating activities if:

1. the implementation of such activities is provided for by the charter of the NPO;
2. such activities should meet (correspond to) the goals of creating an NPO;
3. such activities should contribute to the achievement of the objectives of the creation of NCOs.

Due to the fact that when carrying out such activities, NCOs act like any other participants in civil circulation, in order to ensure its stability, protect their counterparties in transactions made by NCOs, paragraph 5 of this article provides for a special rule: in order to carry out such activities, NCOs must have property, market value not less than size authorized capital provided by law for limited liability companies (according to Part 1, Clause 1, Article 14 of the Federal Law “On Limited Liability Companies”, this amount is 10,000 rubles).

As a general rule, in other aspects (taxation, licensing, etc.), the entrepreneurial activity of an NPO and, accordingly, the profit received as a result of such activity, is recognized as the profit of a legal entity in the usual manner.

It should be noted that if an NPO carries out activities that require a special permit (license), their activities are subject to licensing in the general procedure for all business entities.

In a number of cases, special federal laws determine the types of activities for individual forms of NCOs.

A special place in considering the issue of the activities of NPOs is occupied by a description of the activities of NPOs in those areas that are of special importance based on the status of the NPOs themselves.

Thus, among NPOs, self-regulatory organizations (hereinafter referred to as SROs) are specially distinguished, which are designed to ensure that the activities of its members comply with the legislation and accepted standards.

According to paragraph 1 of Art. 3 FZ "On self-regulatory organizations» dated December 1, 2007 No. 315-FZ (hereinafter referred to as the Federal Law on SROs), SROs are understood as NPOs that:

• created on the basis of membership;
• unite business entities, depending on the unity of the goods (works, services) produced, or being professional participants in a certain type of activity.

Self-regulatory organizations are created and operate in various areas, for example, SROs have been created and function (for example, audit activities, engineering survey activities, mediation procedures, etc.).

The procedure for organizing and operating SROs is determined both by the specified Federal Law on SROs and by special federal laws (for example, the Federal Law “On Auditing Activities” dated December 30, 2008 No. 307-FZ, the Federal Law “On Appraisal Activities in the Russian Federation” dated July 29, 1998 No. 135 -FZ, etc.).

Particular importance in the implementation of SROs of its functions is given to the so-called "standards professional activity”, which are developed by the relevant SROs and the use of which is mandatory for members of these organizations.

Also, the Law on NPOs specifically stipulates that NPOs created in the form of a non-profit partnership, upon acquiring the status of an SRO, lose the right to carry out entrepreneurial activities.

Non-profit organization

Non-profit organizations are different from commercial purposes its activities.

The definition of non-profit organizations is given in Art. 50 of the Civil Code of the Russian Federation. They are considered as organizations that do not pursue profit as the goal of their activities and do not distribute the profits among the participants.

Organizational and legal forms of non-profit organizations

A non-profit organization is considered to be established as a legal entity from the moment of its state registration in the manner prescribed by law.

The Civil Code of the Russian Federation (Articles 116-121) provides for the following organizational and legal forms of non-profit organizations:

§ consumer cooperatives;

§ public and religious organizations;

§ institutions;

§ associations of legal entities (associations and unions).

Consumer cooperatives

A consumer cooperative is a voluntary association of citizens and legal entities on the basis of membership in order to meet the material and other needs of participants, carried out by combining its members' property share contributions. The name of a consumer cooperative must contain an indication of the main purpose of its activity, as well as the word "cooperative" or the words "consumer union" or "consumer society" (Article 116 of the Civil Code of the Russian Federation). The difference between a consumer cooperative and a production cooperative lies in the fact that it is not a commercial organization, although under certain conditions it may have characteristics characteristic of it.

Public and religious organizations (associations)

Public and religious organizations (associations) are recognized as voluntary formations of citizens, united in the manner prescribed by law based on the commonality of their interests to meet spiritual or other non-material needs. Public and religious organizations can carry out entrepreneurial activities only to achieve the goals for which they were created, and corresponding to these goals.

Such associations can be created in one of the following organizational and legal forms: public organization; social movement; public fund; public institution; organ of public initiative.

Public organizations are created on the initiative of their founders - at least three individuals. Among the founders, along with individuals may include legal entities - public associations.

Funds

The Fund is recognized as a non-profit organization without membership, established by citizens and (or) legal entities based on voluntary property contributions and pursuing social, charitable, cultural, educational or other socially useful goals (Articles 118-119 of the Civil Code of the Russian Federation).

The property transferred to the foundation by its founders is considered the property of the foundation. The founders are not responsible for the obligations of the foundation. The Fund has the right to create business companies or participate in them.

institution

An institution is an organization created by the owner to carry out managerial, socio-cultural and other functions of a non-commercial nature and financed by him in whole or in part (Article 120 of the Civil Code of the Russian Federation).

The institution is liable for its obligations with the funds at its disposal (clause 2, article 120 of the Civil Code of the Russian Federation). The institution is fully or partially funded by the owner. The property of the institution is assigned to it on the basis of the right of operational management.

Associations of legal entities (associations and unions)

Associations of legal entities are associations and unions that are created in order to:

§ coordination of business activities of commercial organizations;

§ protection of common property interests of commercial organizations;

§ coordination of protection of interests.

Constituent documents associations (unions) are the constituent agreement signed by its members and the charter approved by them. Members of associations (unions) retain their independence and the right of a legal entity (Articles 121-123 of the Civil Code of the Russian Federation).

Features of non-profit organizations

The federal law of the Russian Federation No. 7-FZ dated January 12, 1996 "On non-profit organizations" determines that non-profit organizations are created to achieve social, charitable, cultural, educational, scientific and managerial goals, protect the health of citizens, develop physical culture and sports , meeting the spiritual and other non-material needs of citizens and organizations, resolving disputes and conflicts, providing legal assistance, as well as for other purposes aimed at acquiring public goods. The law has a general meaning and applies to all forms of non-profit organizations (with the exception of consumer cooperatives and partly religious organizations).

Non-commercial organizations can be created only in certain organizational and legal forms provided for by the current legislation. There are more than two dozen such forms (Fig. 7.1).

Distinctive features non-profit organizations are their non-profit activities, focus on social effect, the optionality of taking the form of a legal entity, limitations in the bankruptcy procedure

Non-profit organizations function (in the same way as commercial ones) as legally independent and economic entities. They have property in their economic management. The material base of non-profit organizations can be formed by membership fees (consumer cooperatives), which are of a regular nature, and voluntary contributions in the form of donations, grants, etc. are also possible. Any non-profit organization is responsible for its obligations with property owned by it. However, the activities of non-profit organizations are not aimed at maximizing profits from the use of property, but at realizing a public mission, achieving certain public goals expressed in programs and projects.

At the same time, not all forms of non-profit organizations meet such a criterion as "non-distribution of profits between participants."

For example, consumer cooperatives, referred by the Civil Code of the Russian Federation to non-profit organizations, can distribute received entrepreneurial activity income between its members. In this regard, paragraph 3 of Art. one federal law“On non-profit organizations”, and their activities, in addition to the Civil Code, are regulated by a number of special laws (the law of the Russian Federation of June 19, 1992 “On consumer cooperation (consumer societies, their unions) in the Russian Federation”, the law of the Russian Federation of December 8, 1995 “On agricultural cooperation”, by the law of the Russian Federation of June 15, 1996 “On associations of homeowners”, etc.).

Legislatively, non-profit organizations are allowed to engage in entrepreneurial activities if the income from this activity is used to achieve the goals for which they were created.

This activity for many non-profit organizations is forced and is carried out to maintain normal working conditions. If it is necessary to expand entrepreneurial activities, non-profit organizations have the right to be participants business companies and contributors in limited partnerships, whose goals may not be at all consistent with those of non-profit organizations.

The essential difference between non-profit organizations and commercial ones is possibility them functioning without state registration. The legislation of the Russian Federation on non-profit organizations allows the existence without state registration of some varieties public organizations, institutions, movements, funds and bodies of public initiative. In this case, organizations operate without the rights of a legal entity and without being subjects of civil legal relations (they cannot own or manage property, acquire and exercise property and non-property rights on their own behalf, bear obligations, be a plaintiff and defendant in court, have bank accounts, printing, etc.).

Unlike commercial organizations, not all non-profit organizations can be subject to bankruptcy proceedings. Thus, the federal law No. 127-FZ of October 26, 2002 “On Insolvency (Bankruptcy)” stipulates that this law does not apply to institutions, political parties and religious organizations. The peculiarity of the liquidation of non-profit organizations is the absence of a mechanism for the division of property.

Despite the fact that non-profit organizations are created for an indefinite period, the federal law "On Non-Profit Organizations" allows the possibility of creating an organization with a limited duration required to achieve the set goals.

Otherwise, non-profit organizations are subject to the same requirements as commercial organizations, for example, obtaining a license to carry out certain types of activities. Federal Law No. 128-FZ of August 8, 2001 “On Licensing Certain Types of Activities” fully applies to non-profit organizations.

In this article, we will try to tell you as much as possible about what NCOs are and what they do.

NGOs- These are non-profit cooperative organizations that are opened at a special meeting by the founders. At this event, they approve all the provisions of the charter and determine the governing bodies. All property is the personal property of this association.

What non-profit organizations (NPOs) do

What is the decoding of NKO is already clear. Now we will tell you what these organizations do.

The main function of this association is the formation of various benefits for society through the redistribution of material values. In terms of other functional characteristics, NPOs are similar to entrepreneurs. But in comparison with commercial organizations, they cannot be attributed to full-fledged participants in property relations. In this regard, the state has established a target legal capacity. And this means that the use of the property that is their property is possible only in a targeted manner. An NPO can conduct business activities if this is consistent with its main goals, in accordance with the Civil Code, Article 50. Based on this, it will be more relevant to explain what an NPO is.

Public service? In a single whole, they will be united by the main features in the conduct of this activity. In this case, this is the lowest income, unlike commercial companies. This activity is not aimed at generating income, but at organizational measures related to supporting people. In addition, the activity is a regulated type of work. If, for example, we consider educational companies, they have the right to provide paid services in additional education, not provided for by the GOS. This type of activity cannot act as an entrepreneurial one, in the case when the profit received by the NGO is spent to conduct the main activity at the official level. Members of this organization do not have the right to engage in the distribution of profits in a different way.

Liquidation of NGOs

Having told a little above what an NPO is, it is also necessary to consider in detail the reasons for its liquidation. In this case, the process of paying off the existing mortgage on loans must first take place. Further, the property that remains can be used for the purposes specified in the documentation, or for charitable purposes. All NCOs can be declared bankrupt, except for institutions, religious or political organizations.

The main role of NGOs in the Russian Federation

Let's find out what is an NGO in Russia. Despite the fact that these associations do not have the right to engage in commercial gain and carry out activities related to improving the lives of the population, things often happen differently in Russia. For this reason, it is possible to answer the question - what is an NPO - ambiguously. Most of them are engaged in political activities that are directed against our country, and hide behind socially useful goals. As a rule, these companies finance Western countries, for example, the American Foundation USAID, which began to operate in the early 60s of the last century. Under beautiful slogans screaming for help international development, this fund hides other goals: manipulation of people's minds, making more favorable adjustments for America in the policies of countries, with the ability to weaken all of their state system. These organizations work not only in Russia. They also operate in Georgia, Ukraine and Serbia. It was thanks to their activities that color revolutions happened in these countries. Based on this, those NGOs that are financed by foreign funds and work in our country, in without fail must obtain the status of a foreign agent.

Constructive and destructive NGOs

Of course, many non-profit organizations are working and developing well, the main tasks of which are to resolve issues related to socially significant aspects: search Money, for the treatment of deadly diseases, the fight against corruption, the improvement of the living standards of the unprotected segment of the population, etc. They are also engaged in the protection of the rights and freedoms of citizens, the formation healthy lifestyle life. The main significance of NGOs is that these organizations act as intermediaries between the people and the state. In our country, these are various foundations, associations and unions, partnerships and budget organizations. According to statistics, their number exceeds half a million. Of this number, about 200 companies are financed by foreign countries: Italy, America, Germany, England, Canada. Many associations are financed by citizens, but their main budget is still funded by grants. In recent years, due to the occurrence of events in foreign policy, the activities of NGOs funded by foreign countries are completely under the control of the state.

For those people who know the answer to the question - what is an NPO, the issue that concerns healthcare is important. In the field of medicine, they have the right to offer and provide paid services, produce medical equipment, or engage in research activities. The main activities of NCOs are fully supported by Russian legislation by reducing taxes, providing orders, etc.

Main sources of income for NGOs

As for the profits of these organizations, one should understand from what specific sources they appear, and what is an NGO in the medical field:

• Participant funds.
• Voluntary contributions to health insurance.
• Various donations.
• Profits from doing business.
• State budget funds.
• Grants that allow you to purchase the necessary equipment, organize projects, and improve your skills.
• On the part of the authorities, NGOs have the right to provide assistance as subsidies for the implementation of targeted expenses. Funding will be provided free of charge.

Expenses

All expenses of this organization are divided into the following types:

• Funds for wages.
• Travel funds.
• Procurement funds necessary equipment, various office supplies.
• Funds for repairs.
• Funds for payment utilities, communications, the Internet.
• Expenses associated with the implementation of the main activities, which are prescribed in the Charter.

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Differences between the forms of non-profit organizations are determined in Russian legislation by a wider range of features compared to commercial organizations. These features include the nature

goals of the organization,

property rights of the founders,

the composition of the founders,

presence or absence of membership in the organization.

The ban on the distribution of profits is the same for all forms of non-profit organizations. However, legislation in countries with market economy usually contains positive characteristics of the possible goals of the creation and activities of this enterprise. European and American legislation distinguishes between three types of purposes, namely the benefit of society and the public interest, the benefit of its members and the provision of mutual benefit, religious purposes.

To the number goals or activities, which are considered as beneficial to society, as a rule, include the following: health care, education, science, culture, art, enlightenment, protection of the environment, protection of human rights.

Organizations whose purpose of creation is related to ensuring the interests The members of these organizations are as follows: trade unions and societies, business associations, trade associations and chambers, clubs, veterans' unions, etc.

According to Russian legislation, non-profit organizations can be created to achieve social, charitable, cultural, as well as educational, scientific and managerial goals, health protection, development of physical culture and sports. Satisfying the spiritual and other non-material needs of citizens, protecting the rights and legitimate interests, providing legal assistance, as well as for other purposes aimed at achieving public benefit. Non-profit organizations include the following:

consumer cooperative

social or religious organization

Non-profit partnership

autonomous non-profit organizations

institutions

State. corporation

association of legal entities into associations or unions.

This list of forms of non-profit organizations is not exhaustive and may be supplemented by federal laws.

consumer cooperative - voluntary association of citizens and legal entities on the basis of membership in order to meet the material and other needs of its members. The creation of a consumer cooperative is carried out by combining the property share contributions of its members. Members of this cooperative bear subsidiary responsibility for its obligations.

Public and religious organizations are voluntary associations of citizens on the basis of their common interests and to satisfy spiritual or other material needs. Members of public and religious organizations do not retain rights to property transferred to these organizations, including membership fees. They are not liable for the obligations of public and religious organizations in which they participate as members. In turn, organizations are not liable for the obligations of their members.

Non-profit partnership - is an organization created to assist its members in achieving goals that are not related to making a profit. Property transferred to a non-profit partnership by its members is the property of the partnership. The members of the partnership are not liable for its obligations, and the partnership is not liable for the obligations of its members. Main Feature This form, in comparison with other forms of non-profit organizations, is that when leaving the partnership or liquidating the organization, its former member can receive part of the property within the value of the property contributed by him when joining this partnership.

Fund is used for different meanings. The Fund as a form of non-profit organization is created on the basis of voluntary property contributions and pursues social, charitable, cultural, educational, scientific, sports and other socially useful goals. A foundation is an organization that does not have a membership. The founders of the foundation lose their rights to the transferred property and the property belongs to the foundation itself. The founders are not liable for the obligations of the fund created by them, and the fund is not liable for the obligations of its founders. In order to control the activities of the fund, a board of trustees should be created in it, which will supervise its activities, make various decisions by other bodies of the fund and ensure their implementation, the use of the funds of the fund and the observance of the legislation by the fund. Wherein board of trustees carries out its activities on a voluntary basis, i.e. free of charge.

Autonomous non-profit organization is established by citizens or legal entities on the basis of voluntary property contributions for the purpose of providing services in the field of education, healthcare, culture, science, law, physical culture and sports, as well as other services. This organization has no membership. The founders of an autonomous non-profit organization do not retain the rights to property transferred by them to the ownership of this organization. The founders are not liable for the obligations of an autonomous non-commercial organization, and at the same time it is not liable for the obligations of its founders. Vieste with the fact that the founders supervise the activities of this organization in the manner prescribed by the statutory documents. At the same time, such an organization should have a supreme collegial governing body. The forms of the foundation and the autonomous non-profit organization are very close. The difference lies in the purpose of creation and in the order of management. An autonomous non-profit organization is created to provide services in the field of education, healthcare, science, etc. The goals of the foundation are more general: social, charitable, cultural and other socially useful goals. The functional role of foundations in market economies is to accumulate money and distribute it by providing subsidies, grants, allowances, and so on.

Institutions are a non-profit organization owned by its founder. Institutions can be state, municipal and private. The owner fully or partially finances the institution and bears subsidiary liability for its obligations. The institution uses the property of the owner in accordance with the purposes of its creation. Accordingly, the institution has less autonomy than non-profit organizations of other forms.

State Corporation is a non-profit organization that does not have membership, created on the basis of federal law by a federal government body to carry out social management and other socially useful functions. Property transferred to the state corporation becomes its property and the state is not responsible for the obligations of the corporation.

Associations of legal entities are created to coordinate the business activities of their members, as well as to represent and protect their common interests. These organizations are not entitled to engage in activities that bring profit.

Charitable organization - this is a special type of non-profit organizations that can be created in the form of a public organization, foundation or institution. The activities of such organizations are regulated by the federal law on charitable activities and charitable organizations. The law imposes stricter requirements on charitable organizations than on other non-profit organizations. But at the same time, the state provides charitable organizations with additional benefits in the form of tax incentives. Charitable activity is the voluntary activity of citizens or legal entities for the disinterested or preferential transfer of property to other citizens or legal entities, including funds, disinterested performance of work, provision of services or other support.

A non-state non-profit organization created to carry out charitable activities is registered as a charitable organization, while having a collegiate supreme governing body, whose members perform their duties free of charge. At the same time, there are a number of restrictions on the use of property of charitable organizations.

participation of a charitable organization in households is not allowed. societies with others.

an organization can spend no more than 20% of total amount funds spent by it during the financial year.

• to finance charitable programs should be used at least 80% received for financial income from non-release operations, proceeds from institutions of a different nature, households. companies and incomes from business income permitted by law.

  At least 80% of the amount of each charitable donation must be spent by the organization for its main purposes within a period of not more than one year from the date of receipt of this donation, unless otherwise agreed upon for spending the funds transferred.

  Founder charitable organization cannot purchase from her or sell to her any goods, services or works on terms more favorable than in transactions with other persons. Also, charitable organizations are not allowed to use their funds to support political parties, movements, groups and companies. The law establishes requirements for the transparency of the activities of a charitable organization, namely, information on the size and structure of income, property, expenses, remuneration of employees, all this is not a commercial secret, and information on ongoing activities should be available to the public. When considering various forms of non-profit organizations, the budget code uses the concept of a budgetary institution.

As budget institution refers to an organization created by public authorities or local governments to carry out managerial, socio-cultural, scientific, technical and similar functions, the activities of which are financed from the relevant budget or state. off-budget fund. Organizations endowed with state or municipal property on the basis of the right of operational management and not having the status of a federal state-owned enterprise are also recognized as budgetary institutions. Thus, all state and municipal institutions are budgetary institutions. Budget code requires that the financing of the activities of a budgetary institution from the relevant budget be carried out on the basis of an estimate of income and expenses, which should reflect all types of income and expenses of the institution. The use of budgetary funds should be carried out on the basis of this estimate (in accordance), while the institution retains the right to independently spend only those funds that were received from extrabudgetary sources. At present, in order to provide the population with various types of services, the responsibility for which the state has assumed, it is necessary to use an organization that has different economic forms. At the moment, there are 2 legal forms in which state non-profit organizations can be created: state. corporations and institutions. State. the corporation can be used only for the creation of individual federal organizations. State. or municipal institutions are of the type of state-administrative-controlled non-profit organization.

T. about. Currently, there is no legal form of a state non-profit organization that can be classified as a publicly controlled non-profit organization.

This necessitates the creation of a new organizational and legal form that would have the appropriate characteristics and meet the following requirements:

The main purpose of the activity is not related to the recovery of profit, and the subject and purpose of the activity must be defined in the charter.

It is allowed to create organizations, both by one and several founders.

The founders endow the organization with property that remains in their ownership, while direct tasks of the owners of the transferred property of the organization are not provided.

A key role in the management of the organization is played by the collective body or supervisory board, formed by the founders with the involvement of the public. He controls the direction and scope of the organization's activities and approves its financial plan.

Financing of the organization's activities by the founders and buyers is carried out on the basis of agreements.

Profits are directed to the development of organizations and cannot be distributed among the founders.

This form of organization ensures its greater autonomy in relation to the founders than an organization created in the form of an institution. But at the same time, a control mechanism is used, which is carried out by the supervisory board appointed by the founder. The introduction of a new organizational and legal form will ensure the effective functioning of state and municipal organizations, however, for a number of organizations such as hospitals, schools, higher educational establishments, clubs, museums and orphanages, it is advisable to maintain the status of an institution, since it is important to ensure administrative control over the spending of funds allocated by the state.

Organizational and economic forms of entrepreneurial activity .

Classification of enterprises according to the forms of ownership of capital.

Depending on the nature of ownership of capital, all enterprises and firms are divided into public and private. At a state-owned enterprise, federal or local authorities act as the organizer of production. As a rule, state entrepreneurial activity covers those areas of the economy that are not attractive to private business, and the state is forced to fill this gap in order to ensure a more even development of the state economy. The state enterprise is in unequal conditions compared to private farms, and in the process of functioning, the backlog of state enterprises from private ones, as a rule, is aggravated.

As for private firms, their forms include:

sole firms. The owner is one person.

Partnership. Several owners.

Joint-stock company. A company where the share is confirmed by a block of shares.

Cooperatives. They are a society, an association of people whose activities are aimed not so much at making a profit, but at helping and assisting members of cooperatives in their common activities. As a rule, such organizations disintegrate after the performance of their functions or turn into other societies.

People's enterprises are production cooperatives, the owners of which are also their employees. This form is attractive because it combines the economic interests of workers and owners, simplifies the decision-making process and reduces the bureaucratization of the management process.

In the modern economy, the leading role is played by a joint-stock company, whose activities are aimed at both the national and world markets. JSC is mainly associated with serial and mass production or the provision of services in trade, financial and other areas.