The public organization is a non-profit organization. Non-profit organizations: types, properties, characteristics

* Calculations use average data for Russia

We are all used to the fact that an entrepreneur is a common occupation, a profession even to some extent. When the Russian government saw the light and realized that the planned economy, together with socialism and even more fabulous communism, is nothing more than a simple utopia (at least at this stage of human development), it was decided to return to a less perfect formation according to Marx. Capitalism has become legal, which means that entrepreneurship has also become legal. Many people began to engage in what only yesterday was called speculation and theft from society, and then few understood the purpose of the non-profit organizations also prescribed in the law. However, it soon became clear that those functions that were previously controlled by the state are now rarely controlled by it; people were given freedom.

There are still many inaccuracies and superfluous concepts in Russian legislation, for example, many types of NPOs (namely, this abbreviation has become commonly used, like an LLC for a limited liability company), described in the law, differ only in names. There are a great many forms of NPOs, much more than forms of commercial organizations, but there are only a few “necessary” ones. However, this allows you to more accurately characterize yourself when specifying the details, distinguishing between the concepts of partnership and association.

A person or group of people who decide to start a non-profit organization rarely asks the question “why?”. But the inhabitants are sometimes interested in this question. Indeed, why? After all, a non-profit organization in its concept contains the meaning that it will not work to make a profit. Why do people spend their time and energy on the maintenance of the whole enterprise? And where to get sometimes a considerable amount of funds for the maintenance of the organization?

In fact, a significant part of NCOs is based on the enthusiasm and donations of its members, who, thanks to the registered legal form, are able to defend their interests on behalf of a legal entity, represent themselves on behalf of the organization and more effectively achieve their goals. A non-profit organization is also created when people seek to unite and attract new supporters (for example, a party can also be a non-profit organization), take on responsibilities that are not regulated by government organizations.

Separately, it is worth mentioning the SRO - a self-regulatory organization, which, being a non-profit association, is formed from business entities. And, of course, some people are very attracted to the description of an NPO in legislative acts, where it is defined as an organization that does not set profit as its main goal. The main one, but no one forbids having other goals ...

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Non-profit organizations are also called the "third sector", thus they are opposed to public (state) and commercial organizations. Historically, NGOs that are more interested in resolving their issue are much more effective in resolving it than the state, sometimes even in the case of acute problems. Of course, who will take care of society, if not itself. A distinctive feature of NPOs from organizations in the other two sectors is the impossibility of issuing securities, but the possibility of accepting donations. A rare non-profit association does without external sponsorship, while in other cases capital accumulation and even profit making can occur.

Yes, an NPO can also act as an intermediary in trade relations, carry out its own sale of goods and provide paid services, but the proceeds must be used for the organization's statutory purposes. Statutory goals can only be those that do not provide for the receipt of material benefits, that is, a vicious circle is obtained. However, no one creates an NPO for profit, such an organization can be created by a commercial institution, but for completely different purposes.

In general, it can be said that non-profit organizations determine whether a society is free. If NPOs can conduct their activities without control and restrictions (up to certain limits, of course) from the side of the state and generally exist and can be formed, then this indicates the provision of freedoms and rights to the population. If NGOs are effective in their activities, then society can be considered developed and free.

To register their non-profit organization, its founders need to contact the nearest branch of the Ministry of Justice of the Russian Federation. In order for the possibility of creating an NPO to be considered at all, it is necessary to submit the following package of documents:

The application for registration of a legal entity. The application form can be found on the website of the Ministry of Justice or received already on the spot. The application is signed by a representative of the future non-profit organization. An application will be considered only if no more than three months have passed since the decision to establish an NPO was made.

Receipt of payment of state duty. Its cost is 4 thousand rubles, but not for political parties, which can be created for 2 thousand rubles. True, for each subsequent branch of the party, another 2,000 will have to be paid.

Minutes of the founding meeting or a decision (if the founder is one person) on the creation of an NPO.

Charter and other constituent documents. The creation of these papers can take enough time, and sometimes it is easier to turn to a lawyer for a competent formulation of the goals of your activity.

Details of a non-profit organization, indicating the address, accounts, information about the founders, etc.

Documents confirming the right to own and dispose of the premises and equipment.

The term for consideration of the application is 33 days for all forms of non-profit organizations, except for political parties, the application for the creation of which the Ministry of Justice undertakes to consider within 30 days. After solving bureaucratic issues, you can proceed to the direct activities of the organization. However, an NPO may not register its activities, remaining an informal organization, but in this case it will be deprived of all opportunities and privileges, remaining only a handful of like-minded people who, from the point of view of the law, will be defined as a group of persons, but not a legal entity. Depending on the goals of the organization, formal or informal activities may be preferred.

In general, conditionally, all non-profit organizations can be divided into organizations and movements directly, and the difference is that the first form provides for the mandatory membership of its participants, while the second form may assume possible membership, but not necessarily establish it. Forms of NPOs directly prescribed in the law can apply to organizations and movements. When the founders decide on the goals they want to achieve when forming an NPO, they choose the form of this organization. Separately, it is necessary to mention the state corporation, which is an NPO created by the state and not having a membership. Thus, not a single person has the opportunity to create a state corporation.

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Association. Also called a union, it is often such a double form "Association (union)" that is prescribed. A distinctive feature of such an association is that it can include both legal entities and individuals, that is, ordinary people, and only individuals have the right to be members of other non-profit organizations. The Union carries out its activities in accordance with the Civil Code of the Russian Federation, and is defined as a form of NPO in which membership is mandatory. From here, the activities of the association are regulated by the General Meeting of Members. In practice, commercial organizations enter into unions, which thus seek to coordinate their actions with other enterprises, and usually an association is created to protect the property interests of its members. That is, this form of NPO does not care for world peace, for example, but pursues more mundane goals and solves more pressing issues.

Amateur body. It is a non-membership association that seeks to solve acute social issues. As a rule, it has nothing to do with theatrical, musical and other amateur dance activities, unless it is the "Association in Defense of Artists", for example. A distinctive feature of the amateur body is that it seeks to solve not the problems of its members (which, in fact, do not exist), but a certain category or even the entire population, regardless of the latter's interest in the existence and / or activities of this body.

Political Party. NPO with perhaps the most complex structure. Like everything in politics, a party is very complex and can only be registered if a number of conditions are met. The most serious restrictions concern the size of the party - its representation must be in more than half of the constituent entities of the Russian Federation, and the party must be at least five hundred people. And this is still quite a bit, since before 2012 a party could be formed only if its members were at least 40 thousand people. The party is an exclusively political organization, its goals are only participation in the political life of the people. Any party strives for power. But from a legal point of view, it is a non-profit organization and is largely regulated in the same way as all other associations.

consumer cooperative. It differs significantly from a production cooperative (which is more correctly called an artel) and a cooperative in general. This form is very interesting and unusual, because it occupies an intermediate position between commercial and non-profit organizations. The purpose of a consumer cooperative cannot be profit, but it is granted the exclusive right to distribute the profits received among its members. This is due to the fact that such an organization is initially created to meet the needs of its members in goods and services. It is impossible to become an accomplice in the creation of a cooperative without making a share contribution, from which the initial capital of the enterprise is formed. A consumer cooperative can exist only if its participants are at least individuals, otherwise the cooperative must be disbanded and transformed into another form of legal entity. Thus, a consumer cooperative is a form of NPO in which both ordinary citizens and legal entities can (and should) be members, and in which membership is mandatory.

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Trade union. It is created, as the name implies, in order to protect and defend the interests of employees. As a rule, association occurs between people of the same profession or one branch of production. Trade unions today can also advocate for the resolution of social issues that are not directly related to the area in which the trade union should work. Sometimes such organizations really help a simple worker to achieve their rights, and sometimes trade unions become an additional burden for a working person, because sometimes they play almost their own full-fledged political game. Initially, membership in a trade union is not required, the purpose of creating such an organization is to protect a certain class of people, regardless of whether they are in a trade union or not. In practice, one may come across a trade union that helps only its members who have made any material contribution to the development of the organization.

Religious organization. By a completely understandable coincidence, it is classified as a non-profit organization, although most of these associations are more suitable for the definition of a branch of a political party on the ground or a society with no responsibility at all. As the name implies, it is created in order to convey its variety of opium to the people. Such an organization not only tries to attract as many followers as possible, but also conducts its own religious rites. In general, it is interpreted separately from the concept of a sect, although sometimes it can actually be one. Membership in a religious organization, in fact, should not be mandatory, since anyone should be able to join the movement.

self-regulatory organization. It is an association of commercial enterprises operating in the same industry or area. A sort of trade union for entrepreneurs. Membership in this form of NPO is mandatory, while the SRO not only acts as a defender of its members, but also resolves disputes between them (which is not surprising, because SRO members are often competitors). At the same time, a self-regulatory organization does not always act on the side of its members; a general and large SRO, which regulates an entire branch of the market, can oversee the legality of actions taken by participants in this market. A self-regulatory organization can become a powerful tool for regulating relations between organizations, freeing the state itself from this obligation.

Association of homeowners. It has the generally accepted abbreviation HOA. It is an association of owners of neighboring plots or apartments, who jointly manage the common territory. Sometimes it performs a very important function, solving the problems that have arisen, sometimes simply due to the fact that it is a legal entity. It solves many everyday problems, and when its creation is expedient, it becomes an indispensable element of the coexistence of several neighboring apartment or households. As a rule, membership in an HOA is mandatory and strictly limited, but in practice the partnership acts only in the general interest, which means that it protects the interests of homeowners, regardless of whether they are members of the organization or not. Several HOAs can merge into a single organization or form unions.

Institution. It can be created for various purposes, but usually these are socially beneficial undertakings. The founder of the majority of institutions in the Russian Federation was the state itself, but both citizens and legal entities can create their own institutions. The main distinguishing feature is that the institution is one of two forms of organizations and the only form of a non-profit organization that has the right to operational management of property. At the same time, the organization itself does not have its own property, it is legally assigned to the founders of the organization itself. Often, institutions are founded by commercial enterprises that seek to engage in charity or those very socially significant and useful deeds, while the NPO itself remains accountable and completely dependent on the parent enterprise. Recently, a special type of institution has appeared - an autonomous non-profit organization that is liable with all its property for obligations, except for real estate. At the same time, in an autonomous NCO, the founders do not bear subsidiary liability, unlike the founders of institutions.

Fund. It is that non-profit organization that is easier to create than to liquidate. The fund was originally created with the aim of accumulating capital for socially useful purposes, it is this form that becomes charitable, rescue, social and other "noble" enterprises. None of the founders is obliged to answer for the obligations of the fund with their property, but at the same time, the funds received by the fund cannot be distributed among its founders. In simple words, the fund is created in order to earn or otherwise legally receive money and spend it for the purpose specified in the charter. For example, to feed children in Zimbabwe. Or build a new sports complex. In order for the fund's money to be directed exactly where it was planned, a board of trustees is created from disinterested (outside) persons who monitor the activities of the organization. There is no membership in the fund, anyone can invest in the fund.

It can be said that in Russia there are relatively many forms of non-profit organizations, and here the main ones were considered from the standpoint of identifying their distinctive features, which makes it possible to determine the form of the proposed NPO. Non-profit organizations are an important component of the public life of the state, and sometimes they directly affect the activities of entrepreneurs. NPOs can be a good way to use capital other than commercial capital.

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Any organizations are divided into non-profit and commercial structures. The goals of creating both groups are their main differences. This difference can already be understood by the general designations: commercial and non-profit organizations. Examples of both will be given in this article. More attention, of course, will go to non-commercial ones, since the article is dedicated to them. For comparison, we will first focus on another group.

Commercial organizations

People who create a kind of community and pursue the goal of making a profit from their activities unite in commercial organizations. According to the main legal and organizational forms, they are divided into the following varieties:

Open Joint Stock Companies, or OJSC;

Closed type companies - CJSC;

Limited liability companies, or LLC.

Non-profit organizations: examples and characteristics

The receipt and distribution of profits is far from the main goal of such communities.

By law, doing business is not prohibited, but they are required to use the profits received for the main goals of the organization, and not for personal enrichment. For example, non-profit scientific organizations purchase equipment, raw materials and invest in the development of new projects. Medical societies are expanding the range of services for the population.

Non-profit organizations can appear at any level, from local to international, at the initiative of citizens who come together to express and protect their interests.

Their mission is charity, the provision of satisfaction of the spiritual needs of citizens, health protection, the development of sports, culture, and the provision of legal services. That's what non-profit organizations do. Examples of their activities are described below.

Nationwide public organizations

1. One of the world's largest charitable foundations for the protection of wildlife - the abbreviation WWF. It operates in over 130 countries. Since 1988, he began to promote his projects in Russia. In 1994, a WWF representative office was opened in our country.

2. Meet FCEM - World Association of Women Entrepreneurs. This organization helps to find contacts in the business environment, holds exhibitions, round tables, seminars, and does charity work.

3. MKKK is the International Committee of the Red Cross. Another independent humanitarian organization operating around the world. Its task is to provide assistance to those who have suffered in armed conflicts.

Examples of non-profit organizations in Russia

1. Russian Library Association. It was created in order to enhance the prestige of these institutions in society. The RLA maintains and develops librarianship in our country and establishes contacts with professionals from abroad.

2. The largest charitable movement - Russian Abbreviated - Rusfond. This organization provides targeted assistance to those in need: families with many children, the disabled, foster children, orphanages, hospitals.

Socially oriented non-profit organizations

In 2010, on April 5, amendments were made to the main Federal Law, adopted in 1966 and called "On Non-Commercial Organizations". The documented list of activities allowed these organizations to acquire the status of socially oriented ones.

Such communities involve receiving assistance from the state. These may be various benefits, for example, on the payment of taxes. Support is provided in the retraining of personnel and the improvement of their qualifications. Placed orders for the supply of goods and services.

Non-profit organizations - examples of socially oriented communities - are included in a special register and systematized.

In addition to financial support, they can be provided with non-residential premises for long-term use free of charge or at a big discount.

Socially oriented non-profit organizations are becoming a new reality in Russian society. You can see examples of them all over the place.

Forms of non-profit organizations

From a wide list, consider some of them.

The most common form - Examples - Occupational Safety and Health Centers. There are such organizations in any field, and they are engaged in providing services for employers. Provide training to occupational safety specialists. Trained in fire safety and emergency response.

Autonomous non-profit organizations are examples of communities in which there is no membership of either legal entities or citizens. Supervision of activities lies with the founders, who use the services of the organization on an equal footing with others.

Foundations are no less popular as non-profit organizations. Examples are the well-known charitable organization Podari Zhizn. This fund was established by the actress Chulpan Khamatova and her colleague. Many of their comrades in the creative workshop (artists, musicians) participate in charity events, helping children with cancer.

Foundations also do not have membership, respectively, no mandatory contributions are paid. Only voluntary contributions are possible. Foundations are also allowed to engage in business activities.

The responsibility of such organizations includes an annual report on the used property.

Consumer cooperatives are another example of non-profit organizations. Citizens unite voluntarily. Fees are payable upon entry and during membership.

Our society is governed by the laws of the state. Any organization must have a legal status in accordance with the Civil Code of the Russian Federation. But what if you decide to organize a society not for profit, but for patriotic or good intentions? Such an organization is also needed. How non-profit organizations differ from commercial entrepreneurship, what are the goals of creation and characteristics, as well as examples - we will consider all this in more detail below.

Concept and forms

Not every reader understands what an NGO is and what its members do.

More than ten legal forms are classified as NGOs. Here are some of the most popular:

. It is created from voluntarily entered legal entities or citizens. The purpose of creation: satisfaction of material and other needs of each member of the cooperative. A consumer or fellow cooperative may have some signs of a production cooperative, but the main difference is its non-commercial interest. Example: the housing cooperative "Best Way" in St. Petersburg, where each family is a member of the organization and contributes a share of the price of the future property on a monthly basis. Once a year, real estate is purchased for several members of the cooperative. Purpose: to purchase housing in installments in a shorter period of time.
Organizations associated with religion or social causes. These are persons who united voluntarily, the main purpose of which is the satisfaction of spiritual or non-material interests. For example: Novosibirsk city public organization "Christian Broadcasting". The purpose of its creation is to support and unite Christian families.
Funds. According to Art. 123.17 of the Civil Code of the Russian Federation, a group of legal entities or citizens who, on a voluntary basis, contribute a certain amount to a common “purse” for charitable use for social, cultural and other needs, can be considered a fund. For example: Fund for helping children with oncological, hematological and other serious diseases “Give Life”. Purpose of creation: fundraising to help sick children.
institutions. These are NGOs, the purpose of which is management in the socio-cultural or other sphere. The owner partially or fully finances the project. For example: non-profit cultural institution "Silver Wolf". Volunteer squad in Moscow. Main tasks: maintaining order and culture on the streets of the city.
Unions or associations of legal entities. They are created to coordinate business or other activities or to protect the interests of society. For example: Alpine Wind Advisory Group. The purpose of creation: association of lawyers to provide services to the population in the field of legal issues.

The main goals of the formation of NCOs are regulated by the law of the Russian Federation No. 7-FZ. The goals may be different, but the main thing is the creation without material benefit in the future for members of NPOs and social orientation. It means , that the founders of the company must have a common idea and pursue one goal that will not bring them income.

The goals may be different, but the main difference from commercial companies is the creation without material benefits in the future for members of the NPO and the social orientation.

How non-profit companies work

NCOs are formed only in certain forms, which are regulated by the law of the Russian Federation. Therefore, the possibilities of a non-profit company are not unlimited. NCOs function independently, as legally independent entities, but have their own characteristics.

There is a material and economic part on the company's balance sheet, but the fixed capital is formed from, or. An NPO, just like a commercial organization, is responsible for its obligations, which is its property. But the features of functioning differ from their commercial organizations. Owners do not try to benefit for personal benefits. All functions are performed for the sake of an ideological, religious or social goal.

The NPO expresses the objectives of its activities through program projects. The software project of a non-profit company is aimed at the implementation of a specific mission or social goal. The main requirements for NCOs are that the profit received by the company must be directed to the intended purpose. For example: if funds are raised to treat children for cancer, the money should be directed to the accounts of clinics where small patients are treated, or to pay for medicines.

Not always the profit of a non-profit organization is not divided among its owners. Exceptions include consumer cooperatives. They can share the profits according to the plan, for example, the contributors contribute a certain amount per month, the total contribution is divided among the families that are first in line to purchase a home. Therefore, according to paragraph 3 of Art. 1 of the Federal Law on NGOs, this requirement does not apply to them.

But the activities of such organizations are carried out in accordance with special documents, for example, Law No. 193-FZ on agricultural cooperation.

Non-profit organizations are allowed to engage if the proceeds go to the general fund and are directed to the goals that are indicated in the software projects. Many NGOs are forced to engage in entrepreneurship, as the money raised keeps them afloat. If it is necessary to expand commercial activities, then NPOs have the right to participate in business companies, even if the goals of your company and the HO do not coincide.

Non-profit organizations are allowed to engage in entrepreneurship if the proceeds go to the general fund and are directed to the goals that are indicated in the program projects.

Unlike commercial companies, some forms of NPOs can carry out their work without registration. In this case, the NPO is not an independent legal entity. That is, it has no property and is not entitled to conduct transactions on its own behalf, to participate in litigation.

Not all forms of NCOs, unlike commercial companies, can be applied. This is regulated by the Federal Law of October 26, 2002 "On insolvent bankruptcy". Upon liquidation, the property of an NPO is not divided among all participants.

NCOs can be created both for an indefinite period and for a period of time until the planned goal is achieved. The rest of the functions of an NPO does not differ from a commercial company. Some activities also require a license.

Documentation and funding

Control of internal funds of NPOs is carried out in accordance with. This is the main and most important document for a non-profit company. It is approved by the higher authorities, they can also make changes to it. Estimates are prepared for individual projects, which are reflected in the financial plan. The most common form of a financial plan is a budget. A non-profit organization cannot go beyond the budget.

In practice, NGOs use several types of budget:

Current. The plan reflects the expenses and incomes planned for the current year, combined projects and estimates for them.
Applications for contracts and grants. The budget is drawn up for one project, there may be several sources of funding.
Accounting for cash. This is a short-term budget, which is drawn up for a short period of time. It takes into account the movement of cash: salaries, payment of bills.
Planning. This budget reflects funds that do not have a target title. It is used for large expenses, for example, when acquiring property.

The budget is compiled by the accountant and the NPO and approved by the general council. This is the main management document of the NPO. Just like in a commercial company, an NPO is drawn up, which spells out the rights and obligations of all project participants (). The charter of the NPO and the financial plan are required when registering the NPO. Unlike commercial organizations, the participants of the company do not receive profit, therefore, it is rented out in the form of an estimate, where income covers expenses.

Reporting documentation is submitted in the form of an estimate, where income covers expenses.

Who is funding the project?

Sources of financing for a non-profit company can be the following injections:

Contributions from the founders (one-time or permanent).
Contributions and donations from NGO members.
Profit from entrepreneurial activity (provision of services, goods, works).
Interest on deposits is dividends.
Any other financial injections not prohibited by the laws of the Russian Federation.

Most often, financial receipts are formed at the expense of membership fees of NPO participants or in the form of voluntary donations. The amount of membership fees must be indicated in the founding documents of the NPO. Large sums from the founders can be contributed to certain projects or to achieve a specific goal. Non-earmarked contributions are also allowed.

Donations differ from voluntary contributions in that any interested citizen can contribute the amount, and not just NPO members. Not only money is considered a donation, but also the transfer of things and other forms of ownership from citizens to NGOs. The state does not limit the types of donations.

For example, the famous singer Alexander Malinin donated an apartment in Moscow to the Podari Zhizn foundation. The property has become the property of an NGO and is being used as free temporary housing for parents from other cities whose children are being treated at a cancer center in Moscow.

The NPO must spend 80% of the funds received for the planned purposes. This is written into the company's articles of association. An estimate is made at the end of the year.

Conclusion

It is not difficult to organize an NPO, since some forms do not need to be registered. But, if you decide to create a company that will be a legal entity and have its rights and obligations, it is worth collecting documents. For registration, you need to prepare a charter, a list of founders, passports and a financial plan for your company. Profits from your activities should go to expenses that are aimed at achieving a social or religious goal. indicated in the estimate, which is attached to the income statement.

What are non-profit organizations?

We often hear about such a concept as non-profit organizations. Their types can be very different. What it is? What are their features? How are they different from commercial organizations? Why are they created? To answer this question, we turn to the law. It clearly and clearly answers the question about their nature. A non-profit organization is not intended to make a profit. This is its main feature. Why then are they needed?

The role of communication in human life

The ability to communicate is one of the most important human characteristics. Without this opportunity, life becomes much more difficult. But it's not only that. Through joint efforts, people throughout their history have solved almost all the most important tasks of their existence. All human life takes place within certain communities. In particular, by uniting in voluntary organizations, people will do much more to achieve a common goal than each separately for their personal ones.

Some examples of such organizations

When we consider non-profit organizations, their types can be as different as the tasks of human activity are differentiated. For example, you can cite charitable organizations, political parties, societies of hunters or fishermen, lovers of the history of their native land and, of course, many other options. Consider non-profit organizations, their types from the point of view of legislation. They have a number of tax benefits. This is logical, because if they do not make a profit, how can they pay taxes?

General concept

Non-profit organizations: their types are prescribed in the Civil Code and in the "Law on Non-Profit Organizations" in this way. Among them: consumer cooperatives, public and religious organizations, foundations, institutions, non-profit partnerships, autonomous non-profit organizations, associations of legal entities, state corporations. As we can see, non-profit organizations, their concept and types are very diverse. Organizational forms are designed for a wide variety of possible cases.

Different types of non-profit organizations

It can be noted that such organizations are created in order to satisfy precisely non-material needs. Of course, one can also note the community of interests of the citizens participating in them. Consider the different types of non-profit organizations. Consumer cooperatives stand apart. They are created on the basis of share contributions and are aimed at satisfying the material and spiritual interests of the participants. If we talk about funds, then they essentially accumulate amounts of money intended for the implementation of a particular non-commercial activity. Institutions can be created by any owner to perform the desired tasks. Non-profit partnerships are usually used to unite freelancers: writers, lawyers, doctors and others. Autonomous organizations are used to provide services. Associations of legal entities defend the collective interests of certain groups of organizations. The activities of a state corporation are determined by special laws.

The role of such organizations

Non-profit organizations are used for a variety of non-profit purposes. There are many such areas for activity in modern society. Socially oriented non-profit organizations help to strengthen and develop our lives.

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

What is an NPO, goals of creation, independence

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

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

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

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

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

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

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

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

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

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

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

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

Types and forms of non-profit organizations

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

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

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

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

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

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

The legislation specifically distinguishes two independent types of NCOs:

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

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

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

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

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

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

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

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

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

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

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

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The creation of a number of forms of NCOs, the procedure for their organization and activities are regulated by separate special federal laws. This applies, for example, to horticultural, horticultural and dacha non-profit associations of citizens (FZ “On horticultural, horticultural and dacha non-profit associations of citizens” dated April 15, 1998 No. amendments to certain legislative acts of the Russian Federation” dated July 29, 2017 No. 217-FZ), homeowners associations (Article 291 of the Civil Code of the Russian Federation, Articles 135-152 of the Housing Code of the Russian Federation), etc.

Foreign NPOs, NPOs with foreign agent status

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

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

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

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

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

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

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

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

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

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

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

At the same time, some federal laws that determine the legal status of certain types of NPOs specifically stipulate the rights (powers) of NPOs.

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

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

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

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

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

Due to the fact that when carrying out such activities, NCOs act like any other participants in civil circulation, in order to ensure its stability, protect their counterparties in transactions made by NCOs, paragraph 5 of this article provides for a special rule: in order to carry out such activities, NCOs must have property with a market value of at least the size of the authorized capital provided for by law for limited liability companies (according to Part 1, Clause 1, Article 14 of the Federal Law “On Limited Liability Companies”, this amount is 10,000 rubles).

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

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

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

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

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

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

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

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

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

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

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