In accordance with Article 50 of the Civil Code, all legal entities in the Russian Federation are divided into and non-commercial.

Target commercial organizations- receipt of profit and its distribution among all participants.

The list of types of commercial organizations is closed. These include:

1) business companies and partnerships;

2) unitary, state;

3) production cooperatives.

Non-profit organizations are created Non-profit organizations do not aim to make a profit. They have the right to exercise but the profit cannot be distributed among the participants, it is spent in accordance with the purposes for which the organization was created. During the creation of a non-profit organization, a bank account, an estimate and a personal balance sheet must be formed. The list specified in the code non-profit organizations is not exhaustive.

So what legal entities are non-profit organizations?

Non-profit organizations include:

1) Religious, public organizations and associations.

Carry out activities in accordance with the purposes for which they were created. Participants are not liable for the obligations of organizations, and those, in turn, for the obligations of members;

2) Non-Profit Partnerships- Established by citizens or legal entities individuals and non-profit organizations based on the principle of membership, to assist the members of the organization in the implementation of activities that are aimed at achieving the goals set;

3) The form of a non-profit organization is also an institution - an organization funded by the owner, which was created to carry out managerial and other functions of a non-profit nature. If the property of the institution is insufficient, the owner shall bear subsidiary liability for obligations.

4) Autonomous non-profit organizations. They are created to provide services in the field of education, culture, healthcare, sports, and other services on the basis of property contributions.

5) Non-profit organizations include various kinds of foundations. The Foundation is an organization that does not have membership, pursuing charitable, social, cultural goals and created on the basis of property contributions. It has the right to engage in entrepreneurial activities to achieve the goals of creation.

6) Associations and unions. They are created by commercial organizations in order to coordinate entrepreneurial activity and protection of property interests.

7) Non-profit organizations also include consumer cooperatives - associations (voluntary) of citizens and legal entities created to meet material and other needs on the basis of pooling property shares.

Each of the forms of a non-profit organization has its own characteristics that meet the goals of its creation.

Creation of a non-profit organization.

Registration takes place within 2 months. It is necessary to prepare documentation for registration:

Information about the address of the location;

Application for registration, notarized;

Constituent documents;

Decision to establish a non-profit organization;

State fees.

A non-profit organization was created from the moment of state registration, after which it can carry out its activities. Such an organization does not have a term of activity, so it may not re-register. In the event of liquidation of a non-profit organization, payments are made to all creditors, and the remaining funds are spent on the purposes for which the organization was created.

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

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

The concept and main features of commercial organizations

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

Signs of commercial organizations:

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

The concept of a commercial organization

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

A commercial organization should be understood as a legal entity, main goal which is the extraction of profit, capable, as a rule, of carrying out any activity not prohibited by legal norms.

The concept and main features of non-profit organizations

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

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

The concept of a non-profit organization

The provisions of the law characterizing these legal entities, allow us to derive the most complete concept.

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

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

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

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

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

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

Forms of commercial organizations

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

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

Forms of non-profit organizations

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

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

According to the Civil Code of the Russian Federation, all legal entities are divided into commercial and non-commercial. Commercial legal entities have as the main goal of their activities the extraction of profit. Non-commercial legal entities do not have the main goal of making profit and do not distribute it among the participants.

Commercial legal entities by civil law include:

1) general partnerships;

2) limited partnerships (limited partnerships);

3) limited liability companies;

4) additional liability companies;

5) joint-stock companies;

6) production cooperatives;

7) state and municipal unitary enterprises.

A general partnership is created by the participants on the basis of a memorandum of association. General partners carry out entrepreneurial activities on behalf of the partnership and bear solidarity on its debts full responsibility with all your property. The procedure for managing a partnership is determined by agreement of the private owners (partners). Profits and losses of a general partnership shall be distributed among its participants in proportion to their shares in the share capital, unless otherwise provided by the memorandum of association or other agreement of the participants.

In a limited partnership, general partners are liable for the obligations of the partnership with their property and participate in the entrepreneurial activities of the partnership. Along with general partners, a limited partnership has one or more contributors (limited partners) who bear the risk of losses associated with the activities of the partnership, within the limits of the amounts they have contributed and do not take part in the entrepreneurial activities of the partnership. You can be a general partner only in one general partnership or only in one limited partnership. The management of the activities of a limited partnership is carried out by general partners according to the rules of management in a general partnership.

A limited liability company (LLC) is the most common type of commercial organization. A limited liability company is a company founded by one or more persons, the authorized capital of which is divided into shares of certain founding documents sizes. Participants of a limited liability company distribute profit among themselves in proportion to the shares contributed to the authorized capital. Members of an LLC are not liable for the obligations of the Company. The property liability of an LLC is limited to the amount authorized capital. The supreme body of a limited liability company is general meeting its members.

An Additional Liability Company (ALC) is a company founded by one or more persons, the authorized capital of which is divided into shares of sizes determined by the constituent documents. The liability of an ALC is higher than that of an LLC. For the obligations of the ALC, not only the company itself is liable in the amount of the authorized capital, but also the participants - with their property in the same multiple for all of the value of their contributions.

A joint-stock company (JSC) is a legal entity whose authorized capital is divided into a certain number of shares of equal value, certifying the obligations of the company's participants in relation to the company. A joint-stock company owns separate property, which is recorded on its independent balance sheet, can acquire and exercise property and personal non-property rights on its own behalf, be a plaintiff and defendant in court. supreme governing body joint-stock company is the general meeting of shareholders. The JSC participant has the number of votes at the meeting of shareholders in proportion to the number of shares held. Profit is also distributed among the shareholders in proportion to the number of shares. There are two types of joint-stock companies: open (JSC) and closed (CJSC). In an OJSC, shares can be freely sold to participants to each other or to other persons. In a CJSC, shares cannot be sold without the consent of other shareholders, and shares are distributed only among its founders or other predetermined circle of persons. JSC, the founders of which are, in cases established by federal laws, the Russian Federation, a constituent entity of the Russian Federation or municipality, can only be open. In a company with more than 50 shareholders, a board of directors (supervisory board) is created.

A production cooperative (artel) is a voluntary association of citizens on the basis of membership for the implementation of joint production or other economic activity based on the personal participation of its members and the unification of property shares by its members. Members of a production cooperative shall bear subsidiary liability for the obligations of the cooperative in the amount and in the manner prescribed by the law on production cooperatives. The property owned by the production cooperative is divided into shares of its members in accordance with the charter of the cooperative. The cooperative is not entitled to issue shares. A member of the cooperative has one vote in decision-making by the supreme management body - the general meeting of members of the cooperative.

unitary enterprise- a commercial organization that is not endowed with the right of ownership of the property assigned to it by the owner. The property of a unitary enterprise is indivisible and cannot be distributed among contributions (shares, shares), including among employees of the enterprise. The property of a state or municipal unitary enterprise (SUE and MUP) is, respectively, in state or municipal ownership and belongs to such an enterprise on the right of economic management or operational management. The management body of a unitary enterprise is the head, who is appointed by the owner of the property or a body authorized by the owner and is accountable to him. A unitary enterprise is liable for its obligations with all its property. A unitary enterprise shall not be liable for the obligations of the owner of its property.

Non-profit organizations are called organizations that do not have as their main goal the extraction of profit and do not distribute it among the participants. They are subjects of commercial law because they can engage in trading activities to achieve their statutory objectives without the purpose of making a profit. Non-commercial legal entities include:

1) consumer cooperatives;

2) public and religious organizations(associations);

4) institutions;

5) associations of legal entities (associations and unions).

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 the participants, carried out by combining property shares by its members. Income received by a consumer cooperative from entrepreneurial activities carried out by the cooperative is distributed among its members. Members consumer cooperative jointly and severally bear subsidiary liability for its obligations within the limits of the unpaid part of the additional contribution of each of the members of the cooperative.

Foundation - 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 or other socially useful goals. The property transferred to the foundation by its founders is the property of the foundation. The founders are not liable for the obligations of the fund they have created, and the fund is not liable for the obligations of its founders. The Foundation has the right to engage in entrepreneurial activities necessary to achieve the socially useful goals for which the Foundation was created, and corresponding to these goals. In order to carry out entrepreneurial activities, foundations have the right to create business companies or participate in them.

Institutions-organizations created by the owner to carry out managerial, socio-cultural or other functions of a non-commercial nature and financed by him in whole or in part. The institution is responsible for its obligations with the funds at its disposal. In case of their insufficiency, the owner of the relevant property bears subsidiary liability for its obligations.

Associations and unions are associations of commercial and other organizations for the purpose of coordinating their business activities, as well as representing and protecting common property interests. The association (union) is not responsible for the obligations of its members. Members of an association (union) bear subsidiary liability for its obligations in the amount and in the manner prescribed by the founding documents of the association.

The Civil Code of the Russian Federation classifies legal entities into commercial and non-profit organizations.

Commercial organizations- These are legal entities that pursue profit as the main goal of their activities.

Non-Profit Organizations- these are legal entities that do not have profit making as such a goal and do not distribute the profit received among the participants. commercial organizations, with the exception of unitary enterprises and other organizations provided for by law, are endowed with general legal capacity (Article 49 of the Civil Code of the Russian Federation) and can carry out any type of entrepreneurial activity not prohibited by law, if the constituent documents of such commercial organizations do not contain an exhaustive (complete) a list of activities that the relevant organization is entitled to engage in. Unitary enterprises, as well as other commercial organizations for which the law provides for special legal capacity (banks, insurance organizations and some others), are not entitled to make transactions that contradict the goals and subject of their activities, defined by law or other legal acts. Such transactions are void. Transactions made by other commercial organizations, contrary to the goals of activity, specifically limited in their constituent documents, may be recognized by the court as invalid in the cases provided for in Article 173 of the Civil Code.

Another classification of legal entities, envisaged Civil Code RF, is based on the peculiarities of the rights of the founders (participants) of a legal entity to the property of a legal entity. Legal entities in respect of which their participants have rights of obligation include business partnerships and companies, production and consumer cooperatives. Legal entities, on the property of which their founders have the right of ownership or other real right, include state and municipal unitary enterprises, as well as institutions financed by the owner. Legal entities in respect of which their founders (participants) do not have property rights (neither real nor liability rights) include public and religious organizations, charitable and other foundations, associations of legal entities.

A. Commercial organizations

The Civil Code of the Russian Federation exhaustively defines the types of commercial organizations. These include:

business partnerships and companies,

state and municipal unitary enterprises,

production cooperatives .

Business partnerships and companies

Business partnerships and companies recognized as commercial organizations with shares (contributions) of founders (participants) authorized (reserve) capital. To business partnerships relate:

general partnerships,

limited partnerships (limited partnerships).

To business companies relate:

joint-stock company,

Limited Liability Company,

additional liability company.

Participants in general partnerships and general partners in limited partnerships may be:

individual entrepreneurs,

and/or commercial organizations.

Participants of economic companies and investors in limited partnerships may be:

citizens

and legal entities.

State bodies and bodies of local self-government are not entitled to act as participants in economic companies and investors in limited partnerships, unless otherwise provided by law. Institutions financed by owners may be participants in economic companies and investors in partnerships with the permission of the owner, unless otherwise provided by law. The law may prohibit or restrict the participation of certain categories of citizens in business partnerships and companies, with the exception of open joint-stock companies. To common features business partnerships and societies relate:

Division of authorized (share) capital into shares (shares).

A contribution to property may be money, securities, other things or property rights or other rights having a monetary value. Monetary valuation of the contribution of a participant in a business company is made by agreement between the founders (participants) of the company and, in cases provided for by law, is subject to independent expert verification.

The same type of management structure, the supreme governing body in which is the general meeting of participants.

Business partnerships and companies may be founders (participants) of other business partnerships and companies, with the exception of cases provided for by the Civil Code of the Russian Federation and other laws.

Rights and obligations of participants

General partnership - a partnership, the participants of which (general partners), in accordance with the agreement concluded between them, are engaged in entrepreneurial activities on behalf of the partnership and are liable for its obligations with their property (Article 69 of the Civil Code of the Russian Federation). The liability of participants in a general partnership is joint and several-subsidiary. Faith partnership(limited partnership) - a partnership in which, along with participants carrying out entrepreneurial activities on behalf of the partnership and liable for the obligations of the partnership with their property (general partners), there are one or more participants - contributors (limited partners) who bear the risk of losses associated with the activity partnerships, within the limits of the amounts of contributions made by them and do not take part in the implementation of entrepreneurial activities by the partnership. A general partnership and a limited partnership are created on the basis of a memorandum of association. Limited Liability Company- a company founded by one or more persons, the authorized capital of which is divided into shares of the sizes determined by the constituent documents; participants in a limited liability company are not liable for its obligations and bear the risk of losses associated with the activities of the company, to the extent of the value of their contributions. The founding documents of a limited liability company are:

memorandum of association,

If a company is founded by one person, its founding document is the charter. The number of participants in a limited liability company must not exceed 50 participants. Otherwise, it is subject to transformation into a joint-stock company within a year, and after the expiration of this period - to liquidation by judicial procedure, if the number of its participants does not decrease to the limit established by law. The supreme body of a limited liability company is the general meeting of its participants. The charter of a company may provide for the formation of a board of directors (supervisory board) of the company. An executive body (collegiate and (or) sole) is created in a limited liability company, which carries out the current management of its activities and is accountable to the general meeting of its participants. The sole management body of the company may also be elected from among its members. The legal status of limited liability companies is regulated by federal law dated February 8, 1998 No. 14-FZ “On Limited Liability Companies”13. Overview of questions judicial practice on cases related to the activities of limited liability companies, is given in the Decree of the Plenum of the Supreme Court of the Russian Federation and the Plenum of the Supreme Arbitration Court RF dated December 9, 1999 No. 90/14 “On Certain Issues of Application of the Federal Law “On Limited Liability Companies”14.

Additional Liability Company- it is a company established by one or more persons, the authorized capital of which is divided into shares of the sizes determined by the constituent documents; the participants in such a company jointly and severally bear subsidiary liability for its obligations with their property in the same multiple for all to the value of their contributions, determined by the constituent documents of the company. In case of bankruptcy of one of the participants, his liability for the obligations of the company is distributed among the other participants in proportion to their contributions, unless a different procedure for the distribution of responsibility is provided for by the constituent documents of the company. The rules on a limited liability company apply to an additional liability company.

Joint-stock company - a company whose authorized capital is divided into a certain number of shares; participants of a joint-stock company (shareholders) are not liable for its obligations and bear the risk of losses associated with the activities of the company, within the value of their shares. The main feature of a joint-stock company is the division of the authorized capital into shares. Shares can only be issued by a joint-stock company. The legal status of joint-stock companies is regulated by federal laws No. 208-FZ of December 26, 1995 “On Joint-Stock Companies”15, of July 19, 1998 No. 115-FZ “On the Peculiarities of the Legal Status of Joint-Stock Companies of Employees (Public Enterprises)”16. An overview of judicial practice in cases related to the activities of joint-stock companies is given in Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated November 18, 2003 N 19 "On Certain Issues of Application of the Federal Law "On Joint-Stock Companies".

Types of joint-stock companies:

Public corporation;

Closed Joint Stock Company;

Joint Stock Company of Workers (People's Enterprise).

Unlike an open joint stock company closed joint stock company is not entitled to conduct an open subscription to the shares issued by him or otherwise offer them for purchase to an unlimited number of persons. Shareholders of a closed joint stock company have the pre-emptive right to acquire shares sold by other shareholders of this company. The number of participants in a closed joint stock company must not exceed 50 participants. Joint Stock Company of Workers (People's Enterprise)- a joint-stock company whose employees own a number of shares of a people's enterprise, the nominal value of which is more than 75 percent of its authorized capital. Subsidiary business company - this is a business company in respect of which another (main) business company or partnership, by virtue of the predominant participation in its authorized capital, or in accordance with an agreement concluded between them, or otherwise has the ability to determine the decisions made by such a company. A subsidiary company is not liable for the debts of the main company (partnership). The parent company (partnership), which has the right to give instructions to the subsidiary, including under an agreement with it, instructions that are mandatory for it, is jointly and severally liable with the subsidiary for transactions concluded by the latter in pursuance of such instructions. Dependent business company- a business company in respect of which another (predominant, participating) company has more than:

or twenty percent of the charter capital of a limited liability company.

A business company that has acquired more than twenty percent of the voting shares of a joint-stock company or twenty percent of the charter capital of a limited liability company is obliged to immediately publish information about this in the manner prescribed by laws on business companies.

Production cooperative (artel) is a voluntary association of citizens on the basis of membership for joint production or other economic activities (production, processing, marketing of industrial, agricultural and other products, performance of work, trade, household service, provision of other services), based on their personal labor and other participation and the association of its members (participants) of property share contributions. The law and constituent documents of a production cooperative may provide for the participation of legal entities in its activities.

To the main features of a production cooperative include the following:

the production cooperative is based on the principles of membership,

is a commercial organization

represents not only the association of the property of the participants, but also the association of personal labor participation,

distribution of profits depends on labor participation,

the minimum number of participants is five members,

members of a production cooperative shall bear subsidiary liability for the obligations of the cooperative in the amount and in the manner prescribed by the law on production cooperatives and the charter of the cooperative.

The legal status of production cooperatives is regulated by federal laws of May 8, 1996 No. 41-FZ “On production cooperatives”18, of December 8, 1995 No. 193-FZ “On agricultural cooperation”19. State and municipal unitary enterprises is a commercial organization that is not endowed with the right of ownership of the property assigned to it by the owner. The property of a unitary enterprise is indivisible and cannot be distributed among contributions (shares, shares), including among employees of the enterprise. Types of unitary enterprises: 1. Unitary enterprise based on the right of economic management. The enterprise is not entitled to dispose of immovable property without the consent of the owner. The owner of the property of an enterprise based on the right of economic management is not liable for the obligations of the enterprise. 2. Unitary enterprise based on the right of operational management (state-owned enterprise) A unitary enterprise is not entitled to dispose of both movable and immovable property without the consent of the owner. In this case, the owner may withdraw excess, unused or misused property. The owner of the property of a state-owned enterprise bears subsidiary liability for the obligations of such an enterprise if its property is insufficient. The legal status of unitary enterprises is regulated by the Federal Law of November 14, 2002 No. 161-FZ “On State and Municipal Unitary Enterprises”.

B. Non-Profit Organizations

non-profit organization is an organization that does not have profit making as the main goal of its activities and does not distribute the profit received among the participants. Non-profit organizations can be created in the form of:

public or religious organizations (associations),

non-profit partnerships

institutions,

autonomous non-profit organizations,

social, charitable and other funds,

associations and unions,

as well as in other forms stipulated by federal laws.

Non-profit organizations can be created to achieve the following goals: social, charitable, cultural, educational, scientific and managerial, as well as to protect the health of citizens, development physical education and sports, meeting the spiritual and other non-material needs of citizens, protecting the rights, legitimate interests of citizens and organizations, resolving disputes and conflicts, providing legal assistance, as well as for other purposes aimed at achieving public benefits.

consumer cooperative- 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 property share contributions by its members. Members of a consumer cooperative are obliged, within three months after the approval of the annual balance sheet, to cover the resulting losses through additional contributions. In case of failure to fulfill this obligation, the cooperative may be liquidated in court at the request of creditors. Members of a consumer cooperative jointly and severally bear subsidiary liability for its obligations within the limits of the unpaid part of the additional contribution of each of the members of the cooperative. Income received by a consumer cooperative from entrepreneurial activity is distributed among its members. The legal status of consumer cooperatives is regulated by Federal Law No. 97-FZ of July 11, 1997 “On Amendments and Additions to the Law of the Russian Federation “On Consumer Cooperatives in the Russian Federation”21 and other regulatory legal acts. Public and religious organizations - voluntary associations of citizens united in accordance with the procedure established by law on the basis of their common interests to satisfy spiritual or other non-material needs. Public and religious organizations (associations) have the right to carry out entrepreneurial activities corresponding to the goals for which they were created. Participants (members) of public and religious organizations (associations) do not retain the rights to the property transferred by them to these organizations in ownership, including membership fees. Participants (members) of public and religious organizations (associations) are not liable for the obligations of these organizations (associations), and these organizations (associations) are not liable for the obligations of their members. The legal status of these organizations is regulated by federal laws of September 26, 1997 No. 125-FZ "On freedom of conscience and religious associations", of January 12, 1996 No. 7-FZ "On non-profit organizations", of May 19, 1995 No. 82-FZ "On public associations" and other regulatory legal acts. Fund - a non-profit organization without membership 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. The property transferred to the foundation by its founders (founder) is the property of the foundation. The founders are not liable for the obligations of the fund they have created, and the fund is not liable for the obligations of its founders. The Foundation uses the property for the purposes determined by the charter of the foundation. The Foundation has the right to engage in entrepreneurial activities that correspond to these goals and are necessary to achieve the socially useful goals for which the Foundation was created. In order to carry out entrepreneurial activities, foundations have the right to create business companies or participate in them. The Foundation is required to publish annual reports on the use of its assets. The decision to liquidate the fund can only be taken by the court upon the application of interested persons. The Fund may be liquidated in the following cases:

if the property of the fund is not enough to achieve its goals and the probability of obtaining the necessary property is unrealistic;

if the goals of the fund cannot be achieved and the necessary changes to the goals of the fund cannot be made;

in case of deviation of the fund in its activities from the goals provided for by the charter;

in other cases provided by law.

institution 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 in whole or in part by this owner. The property of the institution is assigned to it on the basis of the right of operational management. The institution is responsible for its obligations with the funds at its disposal. In case of their insufficiency, subsidiary liability for the obligations of the institution shall be borne by its owner. The institution is not entitled to dispose of both movable and immovable property. This is the owner's prerogative. However, the institution has the right to engage in independent activities that generate income and dispose of them independently. For the purpose of coordinating their entrepreneurial activities, as well as representing and protecting common property interests, commercial organizations may, by agreement among themselves, create associations in the form of associations or unions, being non-profit organizations. If, by decision of the participants, the association (union) is entrusted with conducting entrepreneurial activities, such an association (union) is transformed into an economic company or partnership, or may create a business company for the implementation of entrepreneurial activities or participate in such a company. Non-profit organizations may voluntarily unite into associations (unions) of non-profit organizations. Association (union) non-profit organization is a non-profit organization. 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 the obligations of this association (union) in the amount and in the manner prescribed by its constituent documents. Members of an association (union) have the right to use its services free of charge. A member of an association (union) has the right, at its own discretion, to withdraw from the association (union) at the end of the financial year. In this case, the member of the association (union) bears subsidiary liability for its obligations in proportion to its contribution within two years from the date of withdrawal. A member of an association (union) may be expelled from it by decision of the remaining members. Non-profit partnership - it 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 other goals. Autonomous non-profit organization- this non-profit organization is recognized as 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. Property transferred to an autonomous non-profit organization by its founders (founder) shall be the property of the autonomous non-profit organization. The Civil Code of the Russian Federation does not contain an exhaustive list of non-profit organizations that can be created in other forms provided for by federal legislation.