The differences between the forms of non-profit organizations are determined in Russian legislation by a wider range of characteristics compared to commercial organizations. These characteristics include character

goals of the organization,

property rights of the founders,

composition of founders,

presence or absence of membership in an organization.

The prohibition on profit distribution is the same for all forms of non-profit organizations. At the same time, legislation in countries with market economies usually contains positive characteristics of the possible goals of the creation and operation of a given enterprise. European and American legislation distinguishes between three types of purposes, namely benefiting society and promoting the public interest, benefiting its members and ensuring mutual benefit, and religious purposes.

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

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

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

consumer cooperative

public or religious organization

Non-commercial partnership

autonomous non-profit organizations

institutions

State corporation

associations of legal entities into associations or unions.

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

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

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

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

Fund used for various meanings. The foundation as a form of non-profit organization is created on the basis of voluntary property contributions and pursues social, charitable, cultural, educational, scientific, sports and other socially beneficial goals. The Foundation is a non-membership organization. The founders of the fund lose their rights to the transferred property and the property belongs to the fund itself. 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. In order to control the activities of the fund, a board of trustees must be created in it to supervise its activities, the adoption by other bodies of the fund of various decisions and ensuring their implementation, the use of the fund’s funds and the fund’s compliance with the law. At the same time, the board of trustees carries out its activities on a voluntary basis, i.e. free of charge.

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

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

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

Associations of legal entities are created to coordinate the entrepreneurial activities of their members, as well as to represent and protect their common interests. These organizations do not have the right to engage in profit-generating activities.

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

A non-state non-profit organization created to carry out charitable activities is registered as a charitable organization, and at the same time has a collegial supreme governing body, the members of which perform their duties free of charge. However, there are a number of restrictions on the use of property of charitable organizations.

Participation of a charitable organization in households is not allowed. societies with other persons.

An organization can spend no more than 20% of the total amount of funds spent by it for the financial year on remuneration of administrative and managerial personnel.

• At least 80% of the proceeds received from financial income from non-release operations, income from other institutions, households must be used to finance charitable programs. societies and income from business income permitted by law.

  At least 80% of the amount of each charitable donation must be spent by the organization on its main goals within a period of no more than one year from the date of receipt of this donation, unless a different procedure for spending the transferred funds is agreed upon.

  The founder of a charitable organization cannot purchase from it or sell to it any goods, services or work on terms more favorable than in transactions with other persons. Also, charities are not allowed to use their funds to support political parties, movements, groups and companies. The law establishes requirements for the transparency of the activities of a charitable organization, namely information about the size and structure of income, property, expenses, wages of employees; all this is not a commercial secret, and information about the activities carried out must be available to the public. When considering various forms of non-profit organizations, the Budget Code uses the concept of a budgetary institution.

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

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

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

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

It is allowed to create organizations by one or several founders.

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

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

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

Profits are used for the development of organizations and cannot be distributed among the founders.

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

Organizational and economic forms of entrepreneurial activity .

Classification of enterprises by forms of ownership of capital.

Depending on the nature of ownership of capital, all enterprises and firms are divided into public and private. At a state-owned enterprise, federal or local authorities act as production organizers. As a rule, state entrepreneurial activity covers those areas of the economy that are not attractive to private business, and the state is forced to fill this gap in order to ensure a more even development of the state’s economy. A state-owned enterprise is in unequal conditions compared to private enterprises, and in the process of operation, the lag between state-owned enterprises and private enterprises, as a rule, worsens.

As for private companies, their forms include:

Sole firms. The owner is one person.

Partnership. There are several owners.

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

Cooperatives. They are a society, an association of people whose activities are aimed not so much at making a profit, but at providing assistance and assistance to members of cooperatives in their common activities. As a rule, such organizations disintegrate after fulfilling their functions or transform into other societies.

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

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

Non-profit organizations are organizations that:

do not pursue profit as the main goal of their activities;

do not distribute profits (if they were received) between participants.

Thus, a non-profit organization is an organization that does not set the goal of making a profit and does not distribute the resulting profit among its participants.

Goals of creating a non-profit organization

The general purpose of creating non-profit organizations is to serve the interests of society and achieve socially beneficial benefits.

Non-profit organizations are created and operate to achieve socially beneficial goals: social, charitable, cultural, educational, scientific and managerial.

Also, non-profit organizations can be created for the purpose of protecting the health of citizens, developing physical culture and sports, satisfying the spiritual and other non-material needs of citizens, protecting the rights and legitimate interests of citizens and organizations, resolving disputes and conflicts, providing legal assistance, as well as for other purposes aimed at to achieve public goods.

Registration of a non-profit organization

A non-profit organization is subject to state registration.

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

To carry out state registration of a non-profit organization upon its creation, it is necessary to submit a number of documents to the Ministry of Justice of Russia or its territorial body. These include:

an application signed by an authorized person, indicating his last name, first name, patronymic, place of residence and contact telephone numbers;

constituent documents of a non-profit organization in triplicate.

Note that for a private institution the constituent document is, as indicated by paragraph 1 of Art. 14 Law No. 7-FZ;

decision on the creation of a non-profit organization and approval of its constituent documents indicating the composition of elected (appointed) bodies in two copies;

information about the founders in two copies.

document confirming payment of state duty.

information about the address (location) of the permanent body of the non-profit organization at which communication with the non-profit organization is carried out.

The above documents must be submitted no later than three months from the date of the decision to create such an organization.

A non-profit organization must have an independent balance sheet or budget.

Forms of non-profit organizations

Non-profit organizations can be created in various forms, such forms or main types of non-profit organizations are:

non-profit partnerships;

institutions;

autonomous non-profit organizations;

social, charitable and other funds;

associations and unions;

public or religious organizations (associations);

indigenous communities;

Cossack societies.

Sources of formation of property of a non-profit organization

The sources of formation of property of a non-profit organization in monetary and other forms are:

income from the founders (including regular and one-time);

voluntary contributions and donations;

receipts from the sale of goods, works, services;

Non-profit organization: details for an accountant

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  Do? An association (union) is a non-profit organization created by the owner (citizen or legal... .1996 No. 7-FZ “On Non-Profit Organizations” (hereinafter referred to as Law No. 7 ... of the Russian Federation and the Federal Law “On Non-Profit Organizations”) "Important! Changes in terms of regulation... only to a public organization, autonomous non-profit organization or foundation. In the charter of the association...

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• Donations to a sports institution

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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.

Decoding the abbreviation - non-profit organization.

The main principle is not to work for profit. In other words, this is a company that does not have the rights to sell a product or service for the purpose of generating income. Everyone understands that, as opposed to NGOs, all commercial organizations work precisely for this purpose. A natural question arises: what do they work for? The answer is simple - to implement solutions to social problems.

What do NGOs do?

• Educational and outreach activities.
• Scientific works.
• Projects with a social or charitable aspect. This may include organizing assistance to low-income citizens.
• Political activity.

As for the management of such non-profit organizations, the manager can be either a citizen of the Russian Federation or a foreign director.

Important! NPOs have every right to conduct activities that generate income. But the proceeds must be used for established purposes (as specified in the company’s Charter).

Also, the question of income arises when it comes to employees of such enterprises. After all, hardly anyone will agree to work for free. Therefore, NPO employees also receive wages from their income. And this is where the money for direct activities comes from - rent, maintenance costs.

The law regulating the participation of NPOs in economic and other processes of the country is 7-FZ of January 12, 1996. He also structures the types of non-profit organizations and highlights their differences. And, if such firms are organized with legally established goals and also comply with the Charter, then in reality they can introduce many positive factors and solutions into the processes of both domestic business and the development of the state as a whole.

The controlling agency for non-profit organizations is the Ministry of Justice.

Benefits of NPOs

• Often has an advantage over commercial organizations when it comes to cooperation with the government.
• Funds received by NPOs are almost always tax-free.
• For companies of this kind, special orders are created, and funds are also allocated from government agencies for support.
• An NPO can also receive space from the state for specific purposes. Another option is construction in the sports sector.
• Sponsors who pour funds into such companies can count on social deductions in the tax process.
• Grants are allocated to NPOs and scholarships are awarded, which is also actively used to achieve the goals set for NPOs.
• Features of non-profit organizations
• There is no owner, so the property is under the control of the company itself.
• The leader (the position can be called anything - chairman, director, etc.) is selected by voting by the current members of the NPO.
• All members of the organization are equal, no one has the opportunity to limit one over another within the organization.

Types of NPOs

The main division implies

The place of registration of the enterprise is either the Federal Tax Service or the Ministry of Justice. That is, the department where the registration package of documentation is submitted and where the provisions of the company’s Charter are recorded.

Membership basis of the NPO. It’s worth going into more detail here. If you are the founder of an NGO, then the project is essentially yours. You patronize him. But an NPO based on membership implies that the development of the company and the implementation of its projects will be carried out directly by the efforts and capabilities of equal members of the team. That is, it is no longer possible to say that the project will continue to be yours. The only way to achieve this is to be the leader of this team and maintain an authoritative position with an opinion that the absolute majority of employees will listen to.

1. If a company is registered with the Ministry of Justice and it is based on membership, then the following are distinguished:

• Autonomous non-profit organizations (ANO).
• Funds.
• Institutions.

2. If the NPO is not based on membership, then the following are distinguished:

• Public organizations.
• Associations.
• Unions.
• Lawyers' formations.
• Cossack societies.

3. If the place of registration of an NPO is the Federal Tax Service, and it itself is based on membership, then the following are distinguished:

• Garden non-profit partnership
• Consumer cooperative.
• HOA is a homeowners' association.

4. If the NPO was registered with the Federal Tax Service, and it is based on membership, then there are:

• Government agencies.
• State institutions.
• Municipal institutions.

If an NPO has already been formed according to a specific form, then there is almost no point in changing it; this is usually an impossible task. And if there is a need, then a new organization with the required form is simply created.

What is needed to establish an NPO

The necessary documents and the right choice, which can be made by deciding several questions for yourself:

• Choose the area in which you will operate non-commercially, what goals the company will have and in what ways they will be achieved.
• After solving the first questions, choosing a form for your NPO will not be a problem, but it will need to be done.
• First, you will need the founder's passport. And in some cases (depending on the previously chosen form of the NPO) - up to three founders.
• Resolve the issue regarding the management team. Select positions and obtain copies of passports of the people who will occupy these positions.
• Select the name of the NPO. Both full and, if necessary, abbreviated.
• Provide the ability to create a legal address. There are two options here. You can provide a letter of guarantee from the owner of the premises in which the NPO office will be created. Or the address could be the apartment of one of the founders. But only if, again, he is the owner of the apartment.
• You will also need money to pay state fees. At the moment it is 4 thousand rubles.
• Funds to pay for notary services (no more than 4 thousand rubles).

Without the documents and certainties listed above, nothing will work out. It's minimum. Now let’s take a closer look at each of the points, because in many respects the registration of a non-profit structure has its limitations.

Details of the creation and registration of an NPO

Founder (one, in some cases two or three)

A collegial management body of the company of (at least) three people. Here it is necessary to clarify that the founder himself can also be a member of the collegial council. And he is not the only one who makes decisions, but the entire council.

NPO name

Unlike most cases in the practice of commercial firms, non-profit organizations have several features that must be taken into account when choosing a name. First, you need a unique name. Secondly, the name of the NPO will consist of three parts: the organizational legal form in the first part, the nature of the activity in the second, and the name itself in the third.

Example: Autonomous non-profit organization for the development of culture and art “Rainbow”.

As can be seen from the example, the name of an NPO is a rather long thing. The reason, once again, is that there are requirements to reflect in it the nature of the activities of your enterprise, and its direct focus. Natural restrictions follow from this. Thus, the environmental direction of NPOs does not allow them to carry out, for example, activities that would be aimed at sports or the development of culture.

There are also more standard restrictions. You cannot use words such as Russia (together with its derivatives) in the name, and in general words associated with symbols and designations of state power, as well as words that can confuse the understanding of activities (others - fund, union, etc., if the organization is neither a foundation nor a union).

Foreign words and symbols are also prohibited. But, if suddenly you name a company using Russian words, but which are little known (or simply not in common use), then it is better to play it safe and attach a special explanatory note when registering. Otherwise, employees of the registration department (for example, the Ministry of Justice) may misinterpret this fact and impose a ban on use.

Legal address.

We have already said that there are two main ways to provide an address for registration, which will become legal for an NPO. But, as practice shows, there is another option - buying it.

Let's say right away that this method is not the best. In this situation, the owner of the apartment whose address you plan to use also provides a letter of guarantee, but in fact, only receives correspondence, that is, organizes postal support.

Why does this method exist? Because it is cheaper than renting an office. But there are pitfalls here. In the databases of registration departments there are certain addresses that are blacklisted. They are also called “rubber” addresses. This is because usually, those who sell addresses are not limited to one “client”. So it turns out that many completely different companies are collected at one address, not connected with each other in any way. After identifying such a fact, the Ministry of Justice will issue a refusal. Moreover, it may generally impose a ban on the ability to open current accounts.

Documents for the Ministry of Justice

Important! The documentation package is submitted to the regional Ministry of Justice. And not the Russian Ministry of Justice.

Documents required for registration:

• Charter in triplicate.
• Protocol in two copies.
• Application - one copy. Must be notarized.
• Application signed by the applicant. One copy.
• Original receipt for payment of state duty.
• The charter of an NPO must contain and reflect the goals and direction of the organization. And all of them must be listed in close connection with the name of the company (we talked about it above).

What should the charter of an NPO contain?

1. Name.
2. Location.
3. Goals and subject of activities of NPOs.
4. Information about any representative offices and branches of the company.
5. Procedures for reorganization, liquidation and other possible processes that are associated with non-profit organizations.
6. The procedure for monitoring the activities of NPOs.
7. Registration process by points

To begin with, it should be noted that in the process of registration of an NPO there are many differences from the same procedure for an ordinary legal entity or, especially, an individual entrepreneur. The entire process from start to finish takes about a month and a half.

Stages:

• Submit documentation to the ministry. You will need a “reception specialist” window.
• The second stage involves a three-week review of your documents and the NPO project itself by a specific appointed specialist from the ministry. This is the most problematic stage. Therefore, it is worth dwelling on it in more detail:

If you are refused. The entire procedure with documents, fees and notarization is repeated from the beginning.

If your documents were sent with the mark “revision”. Here you need to pay special attention. Because usually, to make amendments, a specialist contacts the applicant by phone.

Important! If you miss a call from a specialist and do not contact him personally on the same day, the next day you will receive a refusal to register. Therefore, protect yourself in advance and find out within the department who is handling your application and what their phone number is.

After making the required changes, the verification period may again increase to three weeks. But here you will no longer need to pay for fees and a notary.

Of course, the only option needed for everyone is the third - approval.

The next task is to wait until the Ministry of Justice sends your documents to the tax department, where they will also be checked. This time it's been about a week.

In the FSN, after checking, you receive either “yes” or “no”. Accordingly, if you get the second option, you will have to return to the beginning of the “game”, that is, to the first point. If the tax office approves the application, then you will be assigned a TIN and OGRN, and the registration procedure in the legal entity register will be implemented. Here it is better to immediately order an extract from the Unified State Register of Legal Entities. This stage after approval also takes about a week.

The last stage - your documents will again go to the Ministry of Justice. Where, after receipt, a certificate of registration of the NPO is created with the personal signature of the head of the ministry. And precisely because his signature is present on it, you can wait several weeks.

Important! It is useless to swear at the woman at the window. She will not report to senior management that someone is dissatisfied with something.

And further! When you finally receive the documents, do not forget to check if there are any errors in them. Spend more time and study the Unified State Register of Legal Entities, the correctness of full names, addresses and names. Otherwise it could come back to haunt you later.

The next important point is that for NPOs, making a seal is a mandatory requirement. And also be sure to stop by the ROSSTAT office and receive your “Notification”, which will contain statistics codes. Otherwise, the letter from them may not arrive.

The last of the most important and urgent stages is opening a bank account. Don't delay with this either. It is rare that an NPO does not have a current account. And activity will be very difficult.

How much will it cost to register an NPO?

The main costs for registering a non-profit organization will be notary services and state fees. These are 3500 and 4000 rubles respectively.

Note: If there are more than two founders, then the notary may cost more.

The second article is opening a current account. Banking organizations have different prices, but on average you will pay 2 - 3 thousand rubles at a time.

It should be noted that the current account will not cost you just one payment. Most likely there will be monthly or at least periodic expenses. And to them you will also need to add the payment for the work of a good accountant. This person is an indispensable link in the NGO sphere. But hiring him permanently is not critical. You can also invite us to outsourcing.

What is included in the rules of operation of an NPO and what are its responsibilities?

Let's divide the question into three blocks.

1. Where can an NPO work?
2. Who controls the work of NPOs
3. Operating principles of NPOs

Where can an NPO work?

Regional availability is prescribed in the company’s Charter. Definitely, the main region is the one in which the company is registered (unless otherwise stated). In other territorial areas, the organization can operate through its own branches and offices. Moreover, they need to be distinguished.

NPO branches- these are separate legal units that will have their own details and their own bank accounts. When a branch is created, the Charter has to be updated.

NPO branches- a smaller scale unit. They are organized using internal documents. But not every type of non-profit organization can open its own branches.

There are also forms of NPOs that usually do not open either one or the other as unnecessary. This is, for example, what funds do that redistribute funds.

There are also local restrictions on the forms of non-profit organizations. For example, public organizations cannot open more than 43 branches. For NPOs that are associations, the rule is to operate for more than 5 years and have unique activities.

What do you need to get international status and get this definition

We create a representative office in the required country. Naturally, based on its rules and laws.

We submit documents to the Ministry of Justice of the Russian Federation and an application for a new charter, status and name.

This is the only way to achieve international NPO status.

Note: A global NGO does not exist and cannot exist.

Who is responsible for monitoring the work of the NPO?

The two main “controllers” are the Ministry of Justice and the Federal Tax Service. Each has its own process and principles of control.

The Ministry of Justice primarily focuses its supervision on the compliance of NPO activities with the law on non-profit organizations. There is also a check of compliance of the company’s activities with the Charter.

The responsibility of this ministry also includes receiving complaints from organizations, making decisions on their liquidation, checking the intended use of funds and the legality of the grounds. NPOs submit annual reports to the Ministry of Justice on their financial and economic performance.

That is, in fact, the Ministry of Justice is the supervisory body for NPOs.

As for the tax authority, it has a different responsibility. As we wrote above, an NPO, in accordance with its Charter, can receive income from its activities. And some types of it are taxed. And this is the direct sphere of the Federal Tax Service. After all, you need to check and tax according to the law. And for violations - punish with fines, blocking of accounts and other “sticks”.

That is, the FSN is a fiscal authority for NPOs.

In addition to these two mastodons, non-profit organizations also send reports to extra-budgetary funds - the Pension Fund of the Russian Federation, Social Insurance, Rosstat. Moreover, even if the activity is not actually carried out and there are no employees.

Socially oriented non-profit organizations - SO NPOs

Such NPOs can be created on the basis of:

• Religious organizations
• Public organizations

Important! Government agencies and political organizations are not eligible to receive SO NPO status.

At the moment, on the territory of the Russian Federation, SO NPOs participate in the social process and influence the development of society as a whole. Their work is regulated by the law “On Non-Profit Organizations”.

Areas of activity of SO NPOs

• Resolving public and social issues. Character.
• Preparing the population to avoid accidents and regulating behavior in the event of disasters.
• Social assistance.
• Help for refugees.
• Lawyer consulting.
• Environmental protection measures.
• Protection of citizens' rights.
• Protection of cultural objects.
• Charity.
• Formation of a negative attitude towards corruption.
• Development of the cultural, social, social, scientific character of society.
• Activities aimed at psychological support.
• Creation of the proper level of patriotism.
• International relationships.
• Social support for migrants.
• Rescue and search operations.

This is just a small list of all possible areas in which a SO NPO can take part.

Main goals of SO NPO

• Protection of human rights and freedoms.
• Development of sports and promotion of healthy lifestyle.
• Caring for the non-material needs of citizens.
• Control of bills.

Factors that can attract the population to work with SO NPOs

• Confidence. The main factor without which there can be no talk of attracting interest and attention.
• Reputation. Reviews are the best way to properly advertise an NPO.
• Result. If society sees that the organization has achieved this or that result, then there will be a response.

Bottom line

The topic of non-profit organizations is vast and contains many issues related directly to the life of society and the actions of the state. In this article we have tried to outline a certain understanding of what such societies are. They also highlighted the main stages of organizing an NPO. Socially oriented variants of such structures were separately touched upon. But we can delve into this topic for a very long time. The main thing is to understand that, unlike other organizations, companies operating in the non-profit sector are aimed at completely different categories and do not aim to generate income, but to socially important concepts.