Every year in Russia the number of non-profit organizations increases. This makes it possible to improve the quality of life of the population, develop democratic values, and effectively combat a complex of social problems with the “hands” of volunteers from non-profit organizations. The importance of choosing to create one type of non-profit organization or another is determined by their purpose and organizational differences. We will look at this in more detail in the article.

What are non-profit organizations (NPOs) and what do they do?

Non-profit organizations (NPOs) are a type of organization whose activities are not based on the acquisition and maximization of profit and there is no distribution of it among the members of the organization. NPOs choose and establish a certain type of activity that contributes to the implementation of charitable, socio-cultural, scientific, educational, and management goals to create social benefits. That is, socially oriented non-profit organizations in Russia are engaged in solving social problems.

Types of non-profit organizations and purposes of their creation

In accordance with the Law of the Russian Federation “On Non-Profit Organizations”, NPOs operate in the established forms:

• Public and religious organizations. They are created by voluntary agreement of citizens to satisfy spiritual and other non-material needs.
• Communities of small indigenous peoples of the Russian Federation. Such peoples unite on the basis of kinship, territorial proximity to preserve culture and traditionally accepted way of life.
• Cossack societies. Communities of citizens to recreate the traditions of the Russian Cossacks. Their participants undertake obligations to perform public or other service. Such NPOs are formed by farm, stanitsa, city, district and military Cossack societies.
• Funds. They are formed through voluntary contributions from citizens or legal entities for the purpose of charity, support of cultural and educational events, etc.
• State corporations. Established by the Russian Federation at the expense of a material contribution. They are formed to implement socially important functions, including managerial and social ones.
• State companies. The Russian Federation is created on the basis of property contributions for the purpose of providing public services and other functions using state property.
• Non-profit partnerships. They are created by individuals and legal entities to create various public goods.
• Private institutions. They are created by the owner for the purpose of implementing functions of a non-commercial nature, including managerial, socio-cultural.
• State and municipal institutions. Created by the Russian Federation, constituent entities of the Russian Federation and municipalities. They can be autonomous, budgetary and government-owned. The main goals include the implementation of powers in socio-cultural areas.
• Autonomous non-profit organizations. They are formed with the aim of providing socially necessary services in various social spheres.
• Associations (unions). They are created to protect the joint, often professional, interests of their members.

Non-profit organizations are performers of socially useful services and will receive financial and property support from the state.

Non-profit organizations performing certain functions of the state or self-government bodies. There are many non-profit organizations that differ in form and main purpose.

The difference between non-profit organizations and for-profit organizations

Let's consider the main differences between NPOs and commercial ones on the following points:

• goals of organizations. Unlike commercial organizations, whose main goal is to maximize profits, the activities of NPOs are based on various intangible goals (charity, cultural revival, etc.);
• profit. For a commercial organization, net profit is distributed among participants and reinvested in the business processes of the enterprise for its further development and economic efficiency. The profits of a non-profit organization can only be used for activities consistent with its non-profit goals. At the same time, NPOs can engage in relevant income-generating activities if this is necessary to achieve their good goals, provided that this is stated in their charters;
• salary. In accordance with the federal law “On Charitable Activities and Charitable Organizations,” NPOs have the right to spend up to 20% of their total annual financial resources on wages. In NPOs, unlike commercial ones, employees cannot receive bonuses and allowances in addition to their salary;
• source of investment. In commercial organizations, profit, funds from investors, creditors, etc. are used for reinvestment. In NPOs, support from international grants, the state, social funds, volunteer fundraising, participant contributions, etc. is widespread.

Features of the application of the simplified taxation system for non-commercial organizations

The annual financial statements of NPOs include:

• balance sheet;
• report on the intended use of funds;
• attachments to the balance sheet and report in accordance with regulations.

NPOs have the right to use the simplified taxation system (STS) if the following conditions are met:

• for nine months of activity, the income of an NPO is no more than 45 million rubles. (calculated for the year in which the organization draws up documents for the transition to the simplified tax system);
• the average number of employees is no more than 100 employees in the reporting period;
• NPOs do not include branches;
• the residual value of assets is not more than 100 million rubles;
• absence of excisable products.

Recently, large and long-awaited changes were made to the accounting standards of the Russian Federation, which significantly changed the reporting rules. These changes also apply to the accounting records of non-profit organizations that have switched to the simplified tax system.

The use of the simplified tax system in non-profit organizations will allow you not to pay income tax, property tax and value added tax (VAT).

In this case, the NPO is obliged to pay the so-called single tax, namely:

• according to the “Income” type of taxation, you need to pay 6% on various receipts considered income;
• for a taxable object, “Income minus expenses” is 15% of the difference between income and expenses, or 1% if income does not exceed expenses.

Today it is important for the country to promote the further development of NPOs as a powerful engine for the implementation of various social needs.

§ 7. Non-profit unitary organizations

1. Funds

Article 123.17. Basic provisions about the fund

1. For the purposes of this Code, a foundation is recognized as a unitary non-profit organization that does not have membership, established by citizens and (or) legal entities on the basis of voluntary property contributions and pursuing charitable, cultural, educational or other social, publicly beneficial goals.

2. The charter of the fund must contain information about the name of the fund, including the word “fund”, its location, the subject and purpose of its activities, the bodies of the fund, including the highest collegial body and the board of trustees supervising the activities of the fund, the procedure the appointment of fund officials and their release from duties, the fate of the fund’s property in the event of its liquidation.

3. Reorganization of the fund is not allowed, except for the cases provided for in paragraph 4 of this article.

4. The legal status of non-state pension funds, including cases and the procedure for their possible reorganization, is determined by this article and Articles 123.18 - 123.20 of this Code, taking into account the specifics provided for by the law on non-state pension funds.

Article 123.18. Foundation property

1. Property transferred to the foundation by its founders (founder) is the property of the foundation. The founders of the fund do not have property rights in relation to the fund they created and are not liable for its obligations, and the fund is not liable for the obligations of its founders.

2. The Foundation uses the property for the purposes specified in its charter.

Article 123.19. Fund management

1. Unless otherwise provided by law or other legal act, the exclusive competence of the highest collegial body of the fund includes:

determination of priority areas of the fund’s activities, principles of formation and use of its property;

formation of other fund bodies and early termination of their powers;

approval of annual reports and annual accounting (financial) statements of the fund;

making decisions on the creation of business entities by the foundation and (or) on the participation of the foundation in them, except for cases where the foundation’s charter places decisions on these issues within the competence of other collegial bodies of the foundation;

making decisions on the creation of branches and (or) opening representative offices of the fund;

changing the charter of the fund, if this possibility is provided for by the charter;

approval of transactions carried out by the fund in cases provided for by law.

The law or the charter of the foundation may include the exclusive competence of the highest collegial body of the foundation to make decisions on other issues.

2. The highest collegial body of the fund elects the sole executive body of the fund (chairman, general director, etc.) and may appoint a collegial executive body of the fund (board) or another collegial body of the fund, if by law or other legal act these powers are not within the competence of founder of the fund.

The competence of the sole executive and (or) collegial bodies of the fund includes resolving issues that are not within the exclusive competence of the highest collegial body of the fund.

3. Persons authorized to act on behalf of the foundation are obliged, at the request of members of its highest collegial body acting in the interests of the foundation, in accordance with Article 53.1 of this Code, to compensate for losses caused by them to the foundation.

4. The board of trustees of the fund is the body of the fund and supervises the activities of the fund, the adoption of decisions by other bodies of the fund and ensuring their execution, the use of the fund’s funds, and the fund’s compliance with the law. The fund's board of trustees operates on a voluntary basis.

Article 123.20. Change of the charter and liquidation of the fund

1. The charter of the fund may be changed by the highest collegial body of the fund, if the charter does not provide for the possibility of changing it by decision of the founder.

The foundation's charter may be changed by a court decision adopted at the request of the foundation's authorities or a government body authorized to supervise the activities of the foundation, if maintaining the foundation's charter unchanged entails consequences that could not be foreseen when the foundation was established, and the highest collegial body of the foundation or the founder of the fund does not change its charter.

2. The Fund can be liquidated only on the basis of a court decision made at the request of interested parties, if:

1) the fund’s property is insufficient to achieve its goals and the likelihood of obtaining the necessary property is unrealistic;

2) the goals of the fund cannot be achieved, and the necessary changes to the goals of the fund cannot be made;

3) the fund in its activities deviates from the goals provided for by the charter;

4) in other cases provided for by law.

3. In the event of liquidation of a fund, its property remaining after satisfying the creditors’ claims shall be directed to the purposes specified in the charter of the fund, except for cases where the law provides for the return of such property to the founders of the fund.

2. Institutions

Article 123.21. Basic provisions on institutions

1. An institution is recognized as a unitary non-profit organization created by the owner to carry out managerial, socio-cultural or other functions of a non-commercial nature.

The founder is the owner of the property of the institution he created. For property assigned by the owner to the institution and acquired by the institution for other reasons, it acquires the right of operational management in accordance with this Code.

2. An institution can be created by a citizen or legal entity (private institution) or, respectively, by the Russian Federation, a subject of the Russian Federation, a municipal entity (state institution, municipal institution).

When creating an institution, co-founding by several persons is not allowed.

3. The institution is liable for its obligations with the funds at its disposal, and in cases established by law, also with other property. If the specified funds or property are insufficient, subsidiary liability for the obligations of the institution in the cases provided for in paragraphs 4 - 6 of Article 123.22 and paragraph 2 of Article 123.23 of this Code is borne by the owner of the relevant property.

4. The founder of the institution appoints its head, who is the body of the institution. In cases and in the manner prescribed by law, the head of a state or municipal institution may be elected by its collegial body and approved by its founder.

By decision of the founder, collegial bodies reporting to the founder may be created in the institution. The competence of the collegial bodies of the institution, the procedure for their creation and the adoption of decisions by them are determined by law and the charter of the institution.

Article 123.22. State institution and municipal institution

1. A state or municipal institution may be a state-owned, budgetary or autonomous institution.

2. The procedure for financial support for the activities of state and municipal institutions is determined by law.

3. State and municipal institutions are not liable for the obligations of the owners of their property.

4. A government institution is liable for its obligations with the funds at its disposal. If there is insufficient funds, the owner of its property bears subsidiary liability for the obligations of a government institution.

5. A budgetary institution is liable for its obligations with all the property it has under the right of operational management, including those acquired from income received from income-generating activities, with the exception of especially valuable movable property assigned to the budgetary institution by the owner of this property or acquired by the budgetary institution at the expense of funds allocated by the owner of his property, as well as real estate, regardless of the reasons for which it entered the operational management of a budgetary institution and at the expense of what funds it was acquired.

For the obligations of a budgetary institution related to causing harm to citizens, in the event of insufficiency of the institution's property, on which, in accordance with the first paragraph of this paragraph, foreclosure may be taken, subsidiary liability is borne by the owner of the property of the budgetary institution.

6. An autonomous institution is liable for its obligations with all the property it has under the right of operational management, with the exception of real estate and especially valuable movable property assigned to the autonomous institution by the owner of this property or acquired by the autonomous institution at the expense of funds allocated by the owner of its property.

For the obligations of an autonomous institution related to causing harm to citizens, in the event of insufficiency of the institution's property, on which, in accordance with the first paragraph of this paragraph, foreclosure may be taken, subsidiary liability is borne by the owner of the property of the autonomous institution.

Every year, an autonomous institution is required to publish reports on its activities and the use of the property assigned to it.

7. A state or municipal institution may be transformed into a non-profit organization of other organizational and legal forms in cases provided for by law.

8. Features of the legal status of state and municipal institutions of certain types are determined by law.

Article 123.23. Private institution

1. A private institution is fully or partially financed by the owner of its property.

2. A private institution is liable for its obligations with the funds at its disposal. If these funds are insufficient, the owner of its property bears subsidiary liability for the obligations of a private institution.

3. A private institution may be transformed by its founder into an autonomous non-profit organization or foundation.

3. Autonomous non-profit organizations

Article 123.24. Basic provisions on an autonomous non-profit organization

1. An autonomous non-profit organization is recognized as a unitary non-profit organization that does not have membership and is created on the basis of property contributions from citizens and (or) legal entities for the purpose of providing services in the fields of education, healthcare, culture, science and other areas of non-commercial activity.

An autonomous non-profit organization can be created by one person (may have one founder).

2. The charter of an autonomous non-profit organization must contain information about its name, including the words “autonomous non-profit organization”, location, subject and purpose of its activities, composition, procedure for formation and competence of the bodies of the autonomous non-profit organization, as well as other information provided by law.

3. Property transferred to an autonomous non-profit organization by its founders is the property of the autonomous non-profit organization. The founders of an autonomous non-profit organization do not retain rights to the property transferred by them to the ownership of this organization.

The founders are not liable for the obligations of the autonomous non-profit organization they created, and it is not liable for the obligations of its founders.

4. The founders of an autonomous non-profit organization may use its services only on equal terms with other persons.

5. An autonomous non-profit organization has the right to engage in entrepreneurial activities necessary to achieve the goals for which it was created and corresponding to these goals, creating business entities for the implementation of entrepreneurial activities or participating in them.

6. A person may, at his own discretion, resign from the founders of an autonomous non-profit organization.

By decision of the founders of an autonomous non-profit organization, adopted unanimously, new persons may be admitted to its founders.

7. An autonomous non-profit organization, by decision of its founders, can be transformed into a foundation.

8. To the extent not regulated by this Code, the legal status of autonomous non-profit organizations, as well as the rights and obligations of their founders, are established by law.

Article 123.25. Management of an autonomous non-profit organization

1. Management of the activities of an autonomous non-profit organization is carried out by its founders in the manner established by its charter, approved by its founders.

2. By decision of the founders (founder) of an autonomous non-profit organization, a permanent collegial body (bodies) may be created in it, the competence of which is established by the charter of the autonomous non-profit organization.

3. The founders (founder) of an autonomous non-profit organization appoint the sole executive body of the autonomous non-profit organization (chairman, general director, etc.). One of its citizen founders may be appointed as the sole executive body of an autonomous non-profit organization.

4. Religious organizations

Article 123.26. Basic provisions on religious organizations

1. A religious organization is recognized as a voluntary association of citizens of the Russian Federation or other persons permanently and legally residing on the territory of the Russian Federation, formed by them for the purpose of jointly professing and spreading the faith and registered in the manner prescribed by law as a legal entity (local religious organization), association these organizations (centralized religious organization), as well as the organization created by the said association in accordance with the law on freedom of conscience and on religious associations for the purpose of joint professing and spreading the faith and (or) the governing or coordinating body created by the said association.

2. The civil legal status of religious organizations is determined by this Code and the law on freedom of conscience and on religious associations. The provisions of this Code apply to religious organizations, unless otherwise established by the law on freedom of conscience and religious associations and other laws.

Religious organizations act in accordance with their charters and internal regulations, which do not contradict the law.

The procedure for the formation of bodies of a religious organization and their competence, the procedure for making decisions by these bodies, as well as the relationship between the religious organization and the persons included in its bodies are determined in accordance with the law on freedom of conscience and on religious associations, the charter and internal regulations of the religious organization.

3. A religious organization cannot be transformed into a legal entity of a different organizational and legal form.

Article 123.27. Founders and charter of a religious organization

1. A local religious organization is created in accordance with the law on freedom of conscience and on religious associations by at least ten citizen founders, a centralized religious organization - by at least three local religious organizations or another centralized religious organization.

2. The constituent document of a religious organization is the charter approved by its founders or a centralized religious organization.

The charter of a religious organization must contain information about its type, name and location, the subject and purposes of its activities, the composition, competence of its bodies and the procedure for their decision-making, the sources of its property, the directions of its use and the procedure for the distribution of property remaining after it. liquidation, as well as other information provided for by the law on freedom of conscience and religious associations.

3. The founder (founders) of a religious organization may perform the functions of the governing body or members of the collegial governing body of this religious organization in the manner established in accordance with the law on freedom of conscience and on religious associations by the charter of the religious organization and internal regulations.

Article 123.28. Property of a religious organization

1. Religious organizations are the owners of property belonging to them, including property acquired or created by them at their own expense, as well as donated to religious organizations or acquired by them on other grounds provided by law.

2. Property for religious purposes belonging to religious organizations cannot be foreclosed upon by the claims of their creditors. The list of such property is determined in the manner established by the law on freedom of conscience and on religious associations.

3. The founders of a religious organization do not retain property rights to the property they transferred into ownership of this organization. Back

Organizational and legal forms of non-profit unitary organizations:

2. Institutions

3. Autonomous non-profit organizations

4. Religious organizations

Fund is a non-profit organization that does not have membership, established by citizens and (or) legal entities on the basis of voluntary property contributions, pursuing social, charitable, cultural, educational or other socially beneficial goals. The foundation uses the property for the purposes specified in its charter. He has the right to engage in entrepreneurial activities necessary to achieve the socially beneficial goals for which the fund was created, and in accordance with these goals. To carry out entrepreneurial activities, foundations can create business companies or participate in them.

The property transferred to the foundation by its founders is the property of the foundation. The Foundation is required to publish annual reports on the use of its assets. The founders are not liable for the obligations of the fund they created, and the fund is not liable for the obligations of its founders.

The foundation's charter can be changed by its highest collegial body, and in cases provided for by the charter - by the founder. If keeping the charter of the foundation unchanged entails consequences that could not be foreseen when the foundation was established, and the highest collegial body of the foundation or the founder of the foundation does not change its charter, the decision to change the charter is made by the court. The charter, in particular, contains information about the board of trustees, which supervises the activities of the fund, the adoption of decisions by other bodies of the fund and ensuring their execution, the use of the fund’s funds, and the fund’s compliance with the law. The Board of Trustees carries out its activities on a voluntary basis.

Reorganization of the fund is not allowed (with the exception of non-state pension funds in cases established by law). The fund may be liquidated in cases where the fund's property is insufficient to achieve its goals and the likelihood 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 the fund deviates in its activities from the goals provided for by the charter; in other cases provided by law. The decision on liquidation is made only by the court. In this case, the property remaining after satisfying the creditors' claims is directed to the purposes specified in the fund's charter.

Institution is considered a unitary non-profit organization created by the owner to carry out managerial, socio-cultural or other functions of a non-commercial nature.

An institution can be created by a citizen or legal entity (private institution) or, respectively, by the Russian Federation, a subject of the Russian Federation, or a municipal entity (state or municipal institution). The latter can be autonomous, budgetary or state-owned. A private institution is financed in whole or in part by the owner of its property. The procedure for financial support for the activities of state and municipal institutions is determined by law. The peculiarities of the legal status of certain types of state and other institutions are determined by law and other legal acts.

A private or government institution is liable for its obligations with the funds at its disposal. If the specified funds are insufficient, the owner of its property bears subsidiary liability for the obligations of such an institution. An autonomous institution is liable for its obligations with all the property it has at the POU, with the exception of real estate and especially valuable movable property assigned to it by the owner of this property or acquired by it at the expense of funds allocated by such owner. The owner is not liable for the obligations of the autonomous institution. A budgetary institution is liable for its obligations with all the property it has on the POU, both assigned to the budgetary institution by the owner of the property, and acquired at the expense of income received from income-generating activities, with the exception of especially valuable movable property assigned to it by the owner or acquired at the expense of funds allocated by the owner, as well as real estate. The owner is not responsible for the obligations of the budgetary institution.

In order to provide services in the field of education, healthcare, culture, science and other areas of non-commercial activity, the Civil Code of the Russian Federation allows education autonomous non-profit organization which does not have membership and is created on the basis of property contributions from citizens and (or) legal entities. Such an organization has the right to engage in entrepreneurial activities necessary to achieve the goals for which it was created and corresponding to these goals, creating business entities for the implementation of entrepreneurial activities or participating in them.

Property transferred to an autonomous non-profit organization by its founders is its property. The founders do not retain rights to the property transferred by them to the ownership of the organization. They are not liable for the obligations of the created organization, and the latter is not liable for the obligations of the founders. The founders can use the services of the organization only on equal terms with other persons.

An autonomous non-profit organization can be created by one person (may have one founder). Its constituent document is the charter. A person may, at his own discretion, resign from the founders. By unanimous decision of the founders, new persons may be admitted to their composition.

Management of the activities of an autonomous non-profit organization is carried out by its founders, by whose decision a permanent collegial body (bodies) can be created and a sole executive body (chairman, general director, etc.) appointed, including from among the citizen founders. An autonomous non-profit organization can be transformed into a foundation.

Religious organization recognizes a voluntary association of citizens of the Russian Federation or other persons permanently and legally residing on the territory of the Russian Federation, formed by them for the purpose of jointly professing and spreading the faith (local religious organization), an association of these organizations (centralized religious organization), as well as created by the said association in in accordance with the law on freedom of conscience and on religious associations, for the purpose of joint confession and dissemination of faith, an organization and (or) a governing or coordinating body created by the said association. A local religious organization must be registered in accordance with the procedure established by law as a legal entity.

The civil legal status of religious organizations, the procedure for the formation and competence of their bodies, as well as the relationship between the organization and the persons included in its bodies, are determined by the norms of the Civil Code of the Russian Federation, as well as the Federal Law of September 26, 1997 N 125-FZ "On Freedom conscience and religious associations." Religious organizations act in accordance with their charters and internal regulations, which do not contradict the law. A religious organization cannot be transformed into a legal entity of a different organizational and legal form.

A local religious organization is created by at least ten founding citizens, a centralized religious organization - by at least three local religious organizations or another centralized religious organization. The founding document is the charter approved by the founders or a centralized religious organization. The founders can perform the functions of a management body or members of a collegial management body.

Religious organizations are the owners of the property they own, including those acquired or created at their own expense, as well as those donated to them. Property for religious purposes cannot be foreclosed upon by the claims of their creditors. The founders do not retain property rights to the property they transferred into ownership of this organization. They are not responsible for the obligations of these organizations, and organizations are not responsible for the obligations of their founders.

21. Public legal entities as subjects of civil law.

The Russian Federation, constituent entities of the Russian Federation: republics, territories, regions, cities of federal significance, autonomous regions, autonomous okrugs, as well as urban, rural settlements and other municipalities act in relations regulated by civil legislation on an equal basis with other participants in these relations - citizens and legal entities.

The subjects of civil law specified in paragraph 1 of this article are subject to the rules defining the participation of legal entities in relations regulated by civil law, unless otherwise follows from the law or the characteristics of these subjects.

On behalf of the Russian Federation and the constituent entities of the Russian Federation, public authorities may, by their actions, acquire and exercise property and personal non-property rights and obligations, and act in court within the framework of their competence established by acts defining the status of these bodies.

On behalf of municipalities, through their actions, local government bodies may acquire and exercise the rights and obligations specified in paragraph 1 of this article within the framework of their competence established by acts defining the status of these bodies.

In cases and in the manner provided for by federal laws, decrees of the President of the Russian Federation and decrees of the Government of the Russian Federation, normative acts of constituent entities of the Russian Federation and municipalities, on their special instructions, state bodies, local government bodies, as well as legal entities and citizens.

The Russian Federation, a subject of the Russian Federation, a municipal entity are liable for their obligations with property owned by them, except for property that is assigned to legal entities created by them with the right of economic management or operational management, as well as property that can only be located in state or municipal property.

Foreclosure of land and other natural resources that are in state or municipal ownership is permitted in cases provided for by law.

Legal entities created by the Russian Federation, constituent entities of the Russian Federation, and municipalities are not liable for their obligations.

The Russian Federation, constituent entities of the Russian Federation, and municipalities are not liable for the obligations of legal entities created by them, except in cases provided for by law.

The Russian Federation is not responsible for the obligations of the constituent entities of the Russian Federation and municipalities.

Subjects of the Russian Federation and municipalities are not liable for each other’s obligations, as well as for the obligations of the Russian Federation.

The rules of paragraphs 2 - 5 of this article do not apply to cases where the Russian Federation has assumed a guarantee (surety) for the obligations of a constituent entity of the Russian Federation, a municipality or legal entity, or the specified entities have assumed a guarantee (surety) for the obligations of the Russian Federation.

The specifics of the responsibility of the Russian Federation and the constituent entities of the Russian Federation in relations regulated by civil law with the participation of foreign legal entities, citizens and states are determined by the law on the immunity of the state and its property.

21. Public legal entities as subjects of civil law

In addition to citizens and legal entities, subjects of civil law include municipalities, constituent entities of the Russian Federation and the Russian Federation as a whole (clause 2 of article 2, article 124 of the Civil Code of the Russian Federation). The specificity of their participation lies in the fact that they are bearers of public power and at the same time fully participate in civil circulation as owners of the property they own. In terms of their legal status, municipalities, constituent entities of the Russian Federation and the Russian Federation are independent of each other and act as independent participants in civil legal relations through their representative and executive authorities. Unlike state entities, local government bodies are created and act as state bodies, however, in accordance with the Constitution of the Russian Federation, they are not part of the system of state power *(34).

Current legislation allows public legal entities to create legal entities that act in civil circulation on a limited property right independently (state and municipal unitary enterprises), to delegate their civil rights and obligations to them. Civil turnover also presupposes the property liability of public legal entities for their obligations, which they bear independently within the limits of state and municipal property, with the exception of property transferred to unitary enterprises.

Public legal entities as special subjects of civil law have all the characteristics necessary for participation in civil circulation, similar to the characteristics of a legal entity. Property isolation is expressed in the fact that they have the right to state and municipal property, allowing them to bear property liability for concluded transactions. The structure of the construction of state and municipal authorities with a certain competence and subordination in accordance with the Constitution of the Russian Federation and the charters of municipal entities speaks of organizational unity. The individualization feature is manifested in the fact that public legal entities acquire and exercise property and personal non-property rights on their own behalf, independently (Article 125 of the Civil Code of the Russian Federation).

As subjects of civil law, public legal entities have civil legal capacity and legal capacity.

The civil legal capacity and capacity of the state as a subject of civil law is determined and manifested not in its relations with other subjects - citizens and legal entities, but in the nature of formation and existence, which is expressed in the scope of its legal personality.

The peculiarity of the state lies in the fact that it is the bearer of political power and sovereignty and, because of this, regulates property and other relations in a normative manner, determines the legal personality of citizens and legal entities.

According to Article 123.1 “Basic provisions on non-profit corporate organizations” of the Civil Code of the Russian Federation, non-profit corporate organizations are legal entities that do not pursue profit-making as the main goal of their activities and do not distribute the profit received among participants (clause 1 of Article 50 and Article 65.1), the founders (participants) of which acquire the right to participate (membership) in them and form their supreme body in accordance with paragraph 1 of Article 65.3 of the Civil Code of the Russian Federation. Non-profit corporate organizations are created in the organizational and legal forms of consumer cooperatives, public organizations, associations (unions), partnerships of real estate owners, Cossack societies included in the state register of Cossack societies in the Russian Federation, as well as communities of indigenous peoples of the Russian Federation (clause 3 of Article 50 ). Non-profit corporate organizations are created by a decision of the founders made at their general (founding) meeting, conference, congress, etc. These bodies approve the charter of the relevant non-profit corporate organization and form its bodies. A non-profit corporate organization is the owner of its property. The charter of a non-profit corporate organization may provide that decisions on the creation of other legal entities by the corporation, as well as decisions on the participation of the corporation in other legal entities, on the creation of branches and on the opening of representative offices of the corporation are made by the collegial body of the corporation.

The organizational and legal forms of non-profit unitary organizations are Funds (Article 123.17 of the Civil Code of the Russian Federation); Institutions (Article 123.21 of the Civil Code of the Russian Federation); Autonomous non-profit organizations (Article 123.24 of the Civil Code of the Russian Federation); Religious organizations (Article 123.26 of the Civil Code of the Russian Federation).

14. Economic partnership – legal characteristics.

In accordance with the Federal Law of December 3, 2011 No. 380-FZ “On Economic Partnership,” an economic partnership is recognized as a commercial organization created by two or more persons, in the management of whose activities, in accordance with this Federal Law, the participants of the partnership, as well as other persons, take part. within the limits and to the extent provided for in the partnership management agreement.

Partnership participants are not liable for the obligations of the partnership and bear the risk of losses associated with the activities of the partnership, within the limits of the amounts of contributions made by them.

A partnership may have civil rights and bear civil responsibilities necessary to carry out any type of activity not prohibited by federal laws, unless this contradicts the subject and purpose of the activity, specifically limited by the partnership charter and the partnership management agreement.

The partnership is liable for its obligations with all its property. The partnership is not responsible for the obligations of its participants. Participants in a partnership can be citizens and (or) legal entities. Federal law may prohibit or restrict the participation of certain categories of citizens or legal entities in partnerships.

The establishment of a partnership is carried out by decision of its founders. Creation of a partnership by reorganization of an existing legal entity is not permitted. The decision to establish a partnership is made by the meeting of the founders of the partnership.

The partnership charter is the founding document of the partnership. The partnership charter is signed by all founders of the partnership. Each partner in the partnership is required to contribute to the partnership capital. It is not permitted to release a partnership participant from the obligation to contribute to the partnership capital.

The system, structure and powers of the partnership management bodies, the procedure for their activities and termination of activities are determined by the partnership management agreement.

The partnership may be liquidated voluntarily in the manner established by the Civil Code of the Russian Federation.

In Russia there are about thirty forms of non-profit organizations (NPOs). Some of them have similar functions and differ only in name. The main types of NPOs are established by the Civil Code and the Law “On Non-Profit Organizations” No. 7-FZ of January 12, 1996. There are other regulatory documents that determine the operating procedures of specific forms of NPOs. We will talk about all types in our article.

Types of non-profit organizations

Since 2008, the president has approved special grants to finance NPOs. Over six years, their volume reached 8 billion rubles. They were mainly received by associations controlled by the Public Chamber. The law identifies the following main forms of NPOs:

1. Public and religious associations. This is a community of citizens created voluntarily on the basis of common interests. The purpose of creation is to satisfy spiritual and non-material needs.
2. Small communities of peoples. People unite based on territoriality or blood relationship. They protect their culture, way of life, habitat.
3. Cossack societies. They have the goal of preserving the traditions and culture of the Russian Cossacks. Members of NPOs undertake to perform military service. Such organizations can be farm, city, yurt, district and military.
4. Funds. They are created to provide social assistance in matters of charity, education, culture, etc.
5. Corporations. Serve to perform social and managerial functions.
6. Companies. Provides services using state property.
7. Non-profit partnerships (NP). Based on the property contributions of members. Pursue goals aimed at achieving public goods.
8. Institutions. They are divided into municipal, budgetary and private. Formed by a single founder.
9. Autonomous organizations (ANO). They are created to provide services in various areas. The list of participants may change.
10. Associations (unions). They function to protect professional interests. Read also the article: → “”.

Choosing the type of NPO, setting goals

An initiative group is being formed to create an NPO. You need to decide what type of organization will be registered. The primary role in the choice is played by the assigned tasks. They come in two types:

1. Internal - an NPO is created in the interests of its members, for their needs and problem solving (NP).
2. External - activities are carried out in the interests of citizens who are not participants in the NPO (foundation, autonomous non-profit organization).

For example, a tennis club that provides its members with a tennis court and the opportunity to play for free - internal goals; if a school for young tennis players is organized at this NGO - external goals. When determining the nature of the work, it is necessary to take into account the current interests of the members of the association and possible prospects.

When choosing a public fund, the number of founders, the possibility of accepting new members, and the property rights of participants are important.

The table will help you decide on the type of OPF of the organization being created:

Example. Kennel Club Membership

A group of people are planning to create a club for amateur dog breeders. The goal of the NGO is to exchange experience in breeding breeds, introduce new training methods, help in purchasing animals, and organize exhibitions.

At the initial stage, it should be established whether the NPO will have members or not. Membership is more suitable for the activities of this club, since more favorable conditions can be created for participants compared to outsiders. For example, benefits for the purchase of breeds, feed, etc.

By establishing privileges for members, the club will attract new members, accordingly its popularity will increase, and the amount of contributions will increase. A public organization or NP is most suitable as a public organization for this area of ​​activity.

Features of NPOs, their difference from commercial organizations

NPOs have some features that distinguish them from commercial structures:

1. Limited legal capacity. Associations can function only in those areas that are specified in their constituent documents and relevant laws.
2. Working in the interests of society. The NPO does not set itself the goal of making a profit.
3. Running a business. An NPO can engage in commerce only within the framework of achieving its statutory goals. Profits are not distributed to members.
4. Wide choice of organizational and legal forms (OLF). When creating an NPO, an OPF suitable for specific tasks is selected in accordance with the law.
5. Not declared bankrupt (except for foundations and cooperatives). If a debt to creditors arises, the court cannot declare the organization insolvent. The NPO can be liquidated and the property used to cover the debt.
6. Financing. The NPO receives assets from participants, as well as donations, voluntary contributions, government grants, etc.

Each OPF NPO has its own characteristics. For example, members of cooperatives have the right to share income among themselves.

Advantages and disadvantages of different types of NPOs

Each of the OPF non-profit associations has its own advantages and disadvantages. They are reflected in the table.

Unitary NPOs, that is, those without members, have the advantage of quickly solving difficulties that arise. Disadvantages include the problem of making final decisions with a large number of founders.

Example. Disadvantage of a unitary NPO

Eight people created the charitable organization “Help”, headed by the Board of Founders. The NPO worked successfully, but some of the founders moved, some retired. There is only one manager left. There was a need to amend the Charter. It is impossible to make a decision without voting. It is impossible to gather the remaining founders.

In this example, time is wasted and the organization itself may close. When choosing an OPF, you should be sure of the seriousness of your partners’ intentions. The disadvantages of all forms of NPOs are:

• Compliance of activities with the goals approved in the Charter;
• Complicated registration process;
• Specifics of registration of constituent papers, taking into account work tasks;
• Responsibility of the applicant for the information presented in the documents;
• Refusal to register at the slightest inaccuracy in the papers;
• Lengthy verification of documents by the Ministry of Justice;
• Inability to distribute profits.

Advantages:

• Doing business together with social work;
• May have no assets;
• Lack of liability of participants for obligations;
• Simplified reporting;
• Target amounts are not taxable;
• Inherited property is not subject to income tax.

Differences in the main forms of NPOs

The table shows the differences between the main forms of NPOs.

Purposes of creating different forms

• Funds - the formation of property through voluntary contributions and its use for public needs. They have no members. They can engage in entrepreneurship to achieve goals.
• Associations - protection of the interests of participants on the basis of an agreement. They are created by commercial structures to organize business management.
• Public organizations - working together to achieve their goals. They are created by an initiative group of 10 people who share common interests.
• Religious associations - professing and introducing citizens to faith, worship, rituals, teaching religion.
• Consumer cooperative - improving the property status of members, providing them with goods and services through the pooling of contributions. When leaving membership, a person receives his share.
• Institutions - performing cultural, social, managerial, and other non-profit tasks. The funds are contributed by the founder.
• ANO - provision of educational, medical, sports and other services.
• NP - achieving social well-being in all spheres of life: healthcare, culture, art, sports. This form is suitable for providing various types of services.
• Communities of small peoples are created by citizens voluntarily. They must consist of at least three members. People unite on the basis of common interests, territory of residence, traditions, crafts in order to preserve their way of life, culture, and economic principles. These NPOs can engage in commercial activities to fulfill their assigned tasks. When leaving the community, a citizen has property rights.

Taxation and accounting

If a public association does not have commercial activities and taxable assets, it reports to the tax authorities once a year.

Presents a balance sheet, Form 2 and a report on the targeted expenditure of funds. NPOs submit reports to the extra-budgetary fund on a quarterly basis. For pensions - form RSV-1, for social insurance - 4-FSS. NPOs report on the following taxes: VAT, profit, property, land, transport. Accounting forms 1 and 2 are also submitted to Rosstat at the end of the year. NPOs that use the simplified tax system annually submit a single tax return.

For all non-profit structures, it is mandatory to provide information on the average number of employees and income certificates when paying wages. These documents are submitted to the tax office at the end of the year.

• Consumer cooperative. He is engaged in entrepreneurship. Submits reports in full on a quarterly basis. Has no benefits. The board of the NPO is responsible for the information submitted to tax authorities and for data published in the media. The annual report is subject to verification by the audit commission of the NPO before submission.
• Religious associations. They don't pay personal income tax. When receiving money and property abroad, NPOs of this form must account for these receipts separately from others. Organizations must submit information on the results of their work to the Ministry of Justice. The NPO is obliged to publish the same data. The report must be submitted by April 15.
• Accounting in NP does not provide benefits and is carried out according to almost the same requirements as in commercial companies.
• Funds. It is necessary to take into account the sources of funds. Accounting and tax reports are submitted in accordance with the general procedure.
• Associations. Accounting is carried out according to estimates. It is drawn up for a year and contains a plan for spending and receiving money.
• Cossack associations submit information about their numbers to the Ministry of Justice. The annual report is prepared by the Ataman.

For all types of NPOs, funds received to solve statutory problems are not subject to income tax. Funds, the receipt of which has a specific purpose and is not related to the sale of goods, performance of work or services, are not subject to VAT. Payments for services to disabled people are exempt from personal income tax.

Category “Questions and Answers”

Question No. 1. What is the peculiarity of the formation of ANO?

A characteristic feature of the ANO is that employees cannot constitute more than 1/3 of all members of the governing body.

Question No. 2. Which NPOs are exempt from VAT?

Associations of disabled people, unitary enterprises at health care and social protection institutions, organizations with more than 50% disabled people on staff are exempt from paying VAT.

Question No. 3. What is the register of unwanted NPOs?

In May 2015, the President signed the Undesirable Organizations Law. These include foreign non-governmental NGOs that pose a threat to the Constitution, defense capability and security of the Russian Federation.

Question No. 4. What kind of reporting do NPOs submit to the Ministry of Justice?

Information about the work of NPOs, the composition of management, and income from foreign sources is annually submitted to the Ministry of Justice.

Question No. 5. How do political parties report at the end of the year?

Parties, within 30 days after the end of the quarter, submit information about the receipt and expenditure of funds to the Central Election Commission, and a summary report is submitted by April 1 of the following year.

So, there are a large number of types of NPOs. When choosing a suitable form, you should take into account the goals of creating the organization and other features established by law for each public fund.