What legal entities are non-commercial. Commercial and non-profit organizations. Commercial organization concept

Non-profit legal entities is an organization that does not have as its main goal the extraction of income and does not distribute the received net income between the participants.

Non-profit organizations can be created in the form of an institution, a public association, a joint-stock company, a consumer association of legal entities in the form of an association (union) and in another form stipulated by legislative acts.

From this list of forms, we see that the organizational and legal forms of non-commercial legal entities are not exhaustive and can be supplemented by legislative acts than the organizational and legal forms of commercial legal entities.

A non-profit organization may engage in entrepreneurial activity only insofar as it is consistent with its statutory goals.

Non-profit organizations can be created to achieve social, cultural, scientific, educational, charitable, managerial goals; protection of the rights, legitimate interests of citizens and organizations; resolution of disputes and conflicts; satisfaction of spiritual and other needs of citizens; protection of public health, environmental protection, development physical culture and sports; provision of legal assistance, as well as for other purposes aimed at ensuring public goods and benefits of its members (participants).

Consider the organizational and legal forms of non-commercial legal entities.

Institution. Article 8 of the Law "On Non-Commercial Organizations" gives the concept of an institution. An institution is an organization created and financed by its founder for the implementation of managerial, socio-cultural or other functions of a non-commercial nature.

An institution can be formed on the basis of both state and private ownership. Consequently, institutions are subdivided into public and private.

A state institution is an institution created by the state in accordance with the Constitution and laws of the Republic of Kazakhstan or by decisions of the President of the Republic of Kazakhstan, the Government of the Republic of Kazakhstan and akims of the capital, regions, city of republican significance and maintained only at the expense of the state budget, unless otherwise established by legislative acts.

A private institution is an organization that is not part of the state structure, created by individuals and (or) non-state legal entities for the implementation of managerial, socio-cultural or other functions of a non-commercial nature.

Institutions are bodies government controlled(as subjects of civil law), educational, cultural and sports institutions, etc.

Institutions are not the owners of the property, but have the right operational management, and financed by the owner of his property.

If the institution has insufficient funds to meet the claims of its creditors, the owner of the property shall bear subsidiary liability for the institution's obligations.

Public association. The next organizational and legal form is not commercial organization is a public association.

According to Art. 11 of the Law of the Republic of Kazakhstan "On non-profit organizations" and art. 106. Civil Code. A public association is an organization created as a result of a voluntary association of citizens in order to achieve common goals that do not contradict the legislation of the Republic of Kazakhstan.

Public associations include political parties, trade unions, voluntary societies, creative unions, etc.

The goals the public association is directed to achieve are not related to the receipt of profit by its members; citizens unite to meet their spiritual and other non-material needs.

Need for definition legal status public

associations in the Civil Code is exclusively related to their participation in

property relations and the limits of civil law regulation of relations associated with their establishment and activities should be limited to the specified area. The legal status of public associations is also determined by the Law of the Republic of Kazakhstan "On Property Associations", detailed by special legislative acts regulating relations for the creation and operation of their specific types.

The property of a public association belongs to him by right of ownership. Participants (members) of public associations have no rights to the property they have transferred to these associations, including membership fees.

Non-profit joint-stock company.

Article 16 of the Law of the Republic of Kazakhstan defines such an organizational and legal form as a non-profit joint-stock company, while the Civil Code of the Republic of Kazakhstan does not stipulate such an organizational form at all - legal form, a discrepancy is obtained. In addition, the Law “On Non-Commercial Organizations” itself does not clearly clarify the procedure for their creation and the specifics of their functioning. In this regard, we believe that it is necessary either to exclude this provision from the Law, or to bring it into line with the Civil Code of the Republic of Kazakhstan.

A non-profit joint-stock company is a legal entity that issues shares in order to raise funds for its activities, the income of which is used exclusively for the development of this company. Non-commercial joint stock companies are not entitled to issue preferred shares, derivatives and convertible securities.

The foundation agreement of a non-profit joint stock company is concluded by signing this agreement by each founder or his authorized representative.

A society established as a non-profit organization cannot be transformed into a commercial organization, just as a company established as a commercial organization cannot be transformed into a non-profit organization.

Consumer cooperative.

A consumer cooperative is a voluntary association of citizens on the basis of membership to meet the material and other needs of the participants, carried out by combining property (share) contributions by its members.

In cases stipulated by legislative acts, legal entities may join a consumer cooperative.

Unlike a production cooperative, a consumer cooperative does not require the personal labor participation of its members in common affairs.

The members of the consumer cooperative are obliged to cover the resulting losses by making additional contributions within three months after the approval of the annual balance sheet. In addition, they jointly bear subsidiary liability for the obligations of the cooperative within the unpaid part of the additional contribution of the members of the cooperative.

The income received by the cooperative cannot be distributed among its members and are directed to statutory purposes.

A consumer cooperative can be formed by two or more citizens.

In the event of liquidation of a consumer cooperative or withdrawal from it, a member of the cooperative has the right to allocate his share in the property of the cooperative in proportion to his share. The heirs of a member of the cooperative have the primary right to be admitted to membership in the cooperative, unless otherwise provided by the charter of the cooperative.

A feature of rural consumer cooperatives is the possibility of creating such cooperatives to meet the material and other needs of not only their members, but also other citizens living in rural areas.

Public fund.

A public fund is a non-profit organization without membership, established by citizens and (or) legal entities on the basis of voluntary property contributions, pursuing social, charitable, cultural, educational and other socially useful goals. The main feature of the foundation is that the persons who established the foundation do not acquire membership in it and do not participate directly in the management of its affairs.

A public fund can be created by one or more citizens and (or) legal entities. After state registration of a public foundation, its founders do not become its members.

The property on the balance sheet of the public fund is subject to the legal regime of private property.

The procedure for managing a public fund and the procedure for forming its bodies are determined by the charter approved by the founder.

The Charter defines the individual and collegial governing bodies of the public fund. This can be at the discretion of the founders, for example, the president, chairman, director, council, board, meeting of founders. Most often, a board of trustees of the foundation is created, which oversees the activities of the foundation,

the adoption of decisions by other bodies of the fund and ensuring their execution, the use of the funds of the fund, the observance of the legislation by the fund.

Article 107 of the Civil Code establishes mandatory requirements, presented to the charter of the foundation, and obliges the public foundation to publish annually reports on the use of its property in official publications.

Religious association.

A religious association is a voluntary association of citizens who, in accordance with the procedure established by legislative acts, have united on the basis of their community of interests to satisfy spiritual needs.

Religious associations in the Republic of Kazakhstan are local religious associations (communities), religious administrations (centers) and their structural subdivisions, as well as religious educational institutions and monasteries.

A religious association can be created by a group of citizens in the number of at least 10 people.

According to Part 1 of Article 8 of the Law "On Religious Associations" in the charter provided for registration, the following must be indicated:

the name, location of the religious association and the territory within which it carries out its activities;

religious affiliation, subject and purpose of the activity; the structure of a religious association, the procedure for its formation, competence and terms of office of its governing bodies;

the rights and obligations of a religious association;

the procedure for the formation of the property of a religious association;

the procedure for making changes and additions to the charter of a religious association;

the procedure for the reorganization and liquidation of a religious association.

State registration of religious administrations (centers), associations operating on the territory of two or more regions of the republic, as well as the spiritual educational institutions, monasteries and other associations are carried out by the Ministry of Justice of the Republic of Kazakhstan, and the registration of local religious associations -territorial bodies justice.

Due to the fact that today the state pays great attention to non-profit organizations, the registration service committee of the Ministry of Justice of the Republic of Kazakhstan analyzed the registration of public and religious associations.

An analysis of the registration of public associations showed that the growth of registration of public associations has increased, the activities of which are mainly aimed at satisfying professional and amateur interests, the development of scientific, technical and artistic creation, environmental protection, participation in charitable activities, carrying out cultural and educational, sports and recreational work. Statistical data show that the largest number of public and religious associations are registered in South Kazakhstan, East Kazakhstan, Almaty, Zhambyl regions, Almaty city.

Consolidation of legal entities in the form of an association (union).

Commercial organizations in order to coordinate their entrepreneurial activity, the provision and protection of common property and other interests may, by agreement between themselves, as well as jointly with non-profit organizations, create associations in the form of associations (unions).

Associations of legal entities can be created only in the form of an association or union with an indication of their organizational and legal form in the name of the legal entity and its constituent documents with the inclusion of the words "association" or "union".

The property of an association (union) is formed from the contributions of its members, own activities and other legal proceeds. The property transferred by the members of the association of associations (union) shall be transferred to its ownership. The association (union) is the owner of the property on its balance sheet. The property of an association (union) is subject to the legal regime of private ownership. Members of an association (union) retain their independence and rights of a legal entity. The association (union) is not responsible for the obligations of its members. Members of an association (union) bear subsidiary liability for its obligations only in cases where its size and procedure are provided for by the constituent documents of the association (union). That is, the absence of an indication in the constituent documents of additional responsibility relieves the members of the association (union) from it.

Members of an association (union) have the right, at their discretion, to withdraw from the association (union) at the end of the financial year, unless otherwise provided by the constituent documents. In this case, the member of the association (union) bears subsidiary responsibility for its obligations arising before his withdrawal from the association, in proportion to his contribution within two years from the date of withdrawal. Also, with the consent of the members of the association (union), a new member of the association may enter it. The entry into the association (union) of a new member may be conditioned by his subsidiary liability for the obligations of the association (union) that arose before his entry.

In the Law of the Republic of Kazakhstan "On non-profit organizations" Art. 17 which states that non-commercial legal entities can be created in a different organizational and legal form. In a different organizational and legal form, notary chambers, bar associations, chambers of commerce and industry, chambers of auditors, cooperatives of apartment owners, and other non-profit organizations may be formed.

Thus, it is necessary to conclude that non-commercial legal entities are a form of business that does not have as the main purpose of generating income and does not distribute the income received between the participants and has the following organizational and legal forms: an institution, a public association, a joint-stock company, a consumer cooperative, a fund , a religious association, an association of legal entities in the form of an association (union).

A business entity with the rights of a legal entity performing socially significant functions.

The source of material support for the subjects of this category are membership fees, grants and donations. The goals of education are not commercial enterprises are prescribed in constituent documents or statutes, and activities are subject to the provisions of Articles 116-121 of the Civil Code of the Russian Federation.

Distinctive features

Non-profit enterprises - companies (groups of persons) formed to solve socially significant problems in the field legal protection and cultural development of the population. To obtain this status, an organization must provide certain services for more than one year and pay taxes established by law on time.

Non-profit organizations differ from business entities by the following features:

non-profitability;
a moratorium on certain types of activity;
a ban on the establishment of organizations of certain forms of business;
permission to engage in entrepreneurship only to the extent necessary to fulfill the goals specified in the organization's statute;
the inability to initiate bankruptcy proceedings and repayment of obligations to creditors through the sale of the company's property (does not apply to consumer cooperatives).

The property of non-profit enterprises is formed from donations from members of the organization and third parties. The founders do not have the right to use the assets transferred to the association for their own benefit, except in cases of creating funds to raise funds for the treatment or material support of the relatives of the group members.

If the founder decides to abolish the subject, the proceeds from the sale of his property are directed to the fulfillment of the goals specified in the statute.

Kinds

The Civil Code of the Russian Federation provides for two classifications of non-commercial enterprises:

By funding sources. Organizations that receive funds or material values from foreign companies, foreigners or stateless persons are called foreign agents... Enterprises financed from government programs, donations from companies registered within the Russian Federation or from Russians who are private individuals are classified by the law as non-profit organizations (NPOs).
By occupation and organization of work. The category includes consumer cooperatives, institutions, foundations, public and religious organizations, and unions and associations of legal entities.

Consumer cooperatives are a group of individuals and legal entities, united by the principle of membership on the basis of share contributions, aimed at meeting the material, spiritual and other needs of the participants. The name of the company should reflect the purpose of its establishment, as well as the phrases "consumer society", "consumer union" or the word "cooperative". The organization is allowed to engage in entrepreneurship within the framework of the implementation of the tasks specified in the statutory documents.

Fund - an NPO that performs socially useful tasks through the use of property provided by its founders. These companies do not offer membership or mandatory shares. They can organize business companies or participate in them. Foundations are required to regularly provide the Board of Trustees with reports on the purposes and methods of using the property entrusted to them. Public and religious organizations are understood as a union of three or more citizens who voluntarily united in accordance with the procedure approved by the state for the realization of common interests of an intangible nature. The category includes:

membership-based organizations;
movements without the possibility of obtaining membership;
enterprises created to protect the material interests of participants;
associations formed to solve social problems that arise among members of the organization;
political movements established with the aim of defending the constitutional rights of citizens through rallies, actions, pickets.

Association (union) - a type of association of legal entities, formed on the basis of the constituent agreement and the charter to coordinate the entrepreneurial activities of commercial enterprises and protect their property interests.

Civil Code, Laws Nos. 7 and 82 also define legal position NGOs.

The activities of each type of NPO are additionally regulated by special legislation.

Common signs all forms of NPO:

The presence of an independent balance / estimate.

Creation without limitation of the term of activity. The exception is that the term is prescribed in the constituent documents.

The right to open accounts with banks in Russia and abroad.

Availability of a seal from full name NGOs in Russian.

The right to letterheads, a stamp with its name and logo.

Distinguishes NPOs from other taxpayers apply tax benefits. The Tax Code (Article 251) contains a list of non-taxable income. The main condition for the application of benefits is separate accounting.

The list of organizational and legal forms of non-commercial legal entities is indicated in Articles 116-123 of the Civil Code. However, it is not complete, since it has significantly increased due to federal laws responsible for the activities of certain types of organizations: "On non-profit organizations", "On public associations", "On the procedure for the formation and use of the endowment capital of non-profit organizations" (No. 275-ФЗ dated December 30, 2006).

The Law "On Non-Commercial Organizations" contains a list of NPO forms:

Public and religious organizations (associations) -

Indigenous minority communities Russian Federation –

State corporation -

State company –

Non-profit partnerships -

State, municipal institutions –

Autonomous non-profit organization -

Other forms of NPOs offered by federal legislation:

consumer cooperatives (Civil Code);

homeowners' associations HOA (Housing Code of the Russian Federation);

territorial public self-government (Federal Law of October 6, 2003 No. 131-FZ "On the General Principles of Organization local government In Russian federation");

charitable organizations (Federal Law of August 11, 1995 No. 135-FZ "On Charitable Activities and Charitable Organizations");

trade unions (Federal Law of January 12, 1996 No. 10-FZ "On trade unions, their rights and guarantees of activity ").

Let's consider each type of NPO separately according to the following plan:

what goals he sets;

in what forms it can exist;

who and in what quantity can be a founder, what constituent documents are needed;

membership and members;

control;

own;

rights and responsibilities;

registration;

liquidation decision;

governing laws.

Public and religious organizations (associations)

Public associations (organizations)

Purpose of creation: protection of the common interests of the participants (social, economic, political), as well as cultural rights and freedoms. Development of activity and amateur performance of citizens, satisfaction of professional and amateur interests; spiritual and other non-material needs. Other statutory goals may be set.

Forms:

Public organizations - based on membership and joint activities; protects the common interests of the united.

Social movement has no membership. Participants achieve socially useful goals (social, political and others).

The public foundation has no membership. The property is formed using voluntary contributions and spent on public benefit purposes. You cannot use the property of the foundation in your own interests.

The public institution has no membership. Provides a certain type of service that meets the interests of the participants and the statutory goals.

The organ of public initiative has no membership. The goal is to jointly solve the social problems of people who have arisen at the place of residence, work or study.

Political Party. It is created so that citizens can take part in the political life of society. A person can join a party, take part in elections and actions - public or political. The party represents the interests of citizens in government and local government bodies.

Founders: only individuals; or other public associations.

Number of founders: at least 3.

Constituent documents: Articles of association.

Membership and Members: may have membership depending on the form.

Control

Own: an independent entity (the one who owns the property) of ownership of his property and membership fees.

: do not have rights to the property of the association, incl. for membership fees.

A responsibility: the members of the association are not liable for the obligations of the association in which they participate. Associations are not liable for the obligations of their members.

registration: You can create a public association without first requesting permission from government or local authorities. You can freely join public associations in accordance with their statutes.

Liquidation decision

Property after liquidation: goes towards the goals set out in the charter.

Activity: has the right to conduct business in order to achieve the goal of the charter.

Governing Laws: Federal Law "On Public Associations" of 05.19.1995 N 82-FZ.

Religious associations

Purpose of creation: Sharing Worship and Spreading the Faith. It differs in that it can conduct divine services, religious rites and ceremonies. Can teach religion to his followers.

Forms:

Depending on the territory:

Centralized.

Depending on the legal status:

Religious groups. They are created and exist without state registration, they are not legal entities. The required property is provided by the participants.

Religious organizations are associations that have passed state registration.

Founders: local religious organization: at least 10 individuals over 18 years of age permanently residing in the area. Centralized religious organizations: at least 3 local religious organizations of the same denomination.

Restrictions: it is forbidden to create extremist religious organizations and religious associations in government bodies, government institutions, local government bodies.

You cannot influence government bodies, take part in elections or support political parties. This restriction does not apply to members of a religious association.

Constituent documents: Charter.

Membership and Members: have a membership.

Control: Self-governing organization.

Own: an independent subject of ownership of its property, membership fees. The property of a religious association includes: own funds; donations; property transferred by the state into ownership or for free use (for example, religious buildings); property located abroad. Property of a cult value cannot be levied on the foreclosure of creditors, it cannot be used as a pledge for obligations.

Property rights of participants: for the property transferred to the organization, the rights of the participants are not preserved.

A responsibility: organizations are not liable for the obligations of their members. Participants are not responsible for the obligations of religious organizations.

registration: No prior approval from government or local government is required. You can freely join religious associations in accordance with their statutes.

Liquidation decision: according to general rules for legal entities, it can be voluntary and compulsory by a court decision. Bankruptcy is impossible.

Property after liquidation: used for the purposes stipulated by the charter or the decision of the highest body of the organization, or by a court decision. Cannot be distributed among the participants.

Activity: can be engaged in industrial and economic activities: publishing, printing, manufacturing, restoration, construction, agricultural work. A religious organization may engage in business only within the limits of its statutory legal capacity. The proceeds from it are directed to the needs of the association. Religious centers can establish spiritual educational institutions, monasteries and other religious associations.

Governing Laws: Law No. 125-FZ "On freedom of conscience and on religious associations."

Communities of the indigenous peoples of the Russian Federation

Purpose of creation: protection of the habitat, preservation and development of the way of life and their cultural heritage adopted by the people (clause 1 of article 123.16 of the Civil Code of the Russian Federation).

Signs:

territorial isolation (territorial-neighboring residence);

consanguineous relations;

the presence of a primordial habitat;

the need to preserve the traditional way of life.

Founders: at least 3 individuals over 18 years old, all belong to small peoples. Citizens of foreign states, legal entities, government bodies cannot be founders of such communities. The decision to create is made at the founding meeting of the community: all residents of the territory where the small peoples are located can be present.

Participants: individuals over 16 years old who belong to small peoples and lead a traditional way of life. Also, people who do not belong to small peoples can become members of the community. Such people must conduct traditional economic activities and engage in traditional trades. Foreigners and stateless persons cannot be members of such communities, but they can help.

Constituent documents: memorandum of association, charter, which is adopted at a meeting (general meeting) of community members.

Control: self-governing organization.

Own: independently dispose of their property. A community can sell what its members have created. The profit from the sale is distributed among the participants or for the needs of the community. The property is formed from charitable contributions, donations and other property in kind or in cash. Members of communities of indigenous peoples can enjoy benefits for the protection of the original habitat, the development of traditional lifestyles and economic management.

A responsibility: in accordance with the laws of Russia.

Liquidation decision: may be by decision of the founders, participants or the court (clauses 2-3, article 61, chapter 4 of the Civil Code of the Russian Federation). A community can be liquidated if more than two-thirds of its founders or members have left it; if the community rudely and repeatedly violated the goals described in the charter (clause 2 of article 22 of the Federal Law No. 104-FZ); stopped practicing traditional economic activity and crafts.

Property after liquidation: can be distributed among members in proportion to their shares.

Property rights of participants: when leaving the community, you can receive part of its property.

Activity: They observe the traditions and rituals of small peoples that do not contradict the legislation of Russia. They take care and maintain places of worship, create their own cultural centers. They can teach and educate the children of community members, introducing them to their customs in order to preserve the culture of small peoples.

Governing Laws: Law No. 104-FZ of 20.07.2000 "On the General Principles of Organization of Communities of Indigenous Minorities of the North, Siberia and the Far East of the Russian Federation", Civil Code of the Russian Federation, Constitution, Law No. 7-FZ.

Cossack societies

Purpose of creation: the revival of the Russian Cossacks, the preservation of the traditional way of life and culture.

Legal status: Cossack societies differ from NGOs and other public associations and have a special status associated with the compulsory performance of public service by members of the society. Cossack societies (in addition to being entered in the register of non-profit organizations and the Unified State Register of Legal Entities) must be entered into State Register Cossack societies.

Forms(on a territorial basis):

farm;

stanitsa;

urban;

district (separate);

military;

all-Russian.

Founders: people interested in the revival of the culture of the Russian Cossacks. At the general meeting of the Cossack society (circle), a decision is made on its creation. The members of the circle become founders, and subsequently - members of the society.

Participants: only Russian citizens over 18 years old.

restorative documents: charter.

Control: self-governing organization.

Own: the property of Cossack societies is formed at the expense of federal budget(main item of receipts), voluntary contributions, receipts from founders and members of the organization, income from property, sale of goods and services, other receipts. The property purchased from the income from the activities of the society, and that which was transferred by the members, becomes the property of the Cossack society.

A responsibility: members of the Cossack society are not responsible for its obligations, and the Cossack society is not responsible for the obligations of its members.

Liquidation decision: the procedure for the liquidation and use of property is prescribed in the charter. It can be liquidated by the decision of the court or the circle of the Cossack society.

Property after liquidation: not distributed among members, directed to statutory purposes.

Property rights of participants: property belongs to the Cossack society on the basis of ownership. What can be part of the property of a Cossack society is spelled out in the charter.

Types of public service(Federal Law "On the State Service of the Russian Cossacks"):

state civil service;

military service in the Armed Forces of the Russian Federation, other troops, as well as military (special) formations and bodies;

law enforcement service.

Activity:

military-patriotic work;

educational activities;

preparation for military service;

assistance in resisting natural disasters and emergencies, elimination of their consequences;

work in the field of security public order;

protection of flora and fauna, forest resources;

work in the field of protecting the life of citizens;

work in the field of protection of objects of cultural heritage and objects that are state property.

Governing Laws: Federal Law No. 154-FZ of 05.12.1995 "On the State Service of the Russian Cossacks", Federal Law No. 7-FZ.

Foundations

Purpose of creation: socially useful purposes: charitable, social, educational, cultural and others.

Forms:

the most numerous types of funds are charitable... The supreme governing body of a charitable foundation must be collegial. Members of the charitable foundation must not hold a full-time position in the administration of any organization, commercial or non-profit.

separately can be distinguished public funds. The founders can be individuals and legal entities in the form of a public association.

special place in Russian system NPOs occupy non-state pension funds that are regulated by law No. 75-FZ "On Non-State Pension Funds".

Founders: citizens and legal entities. The number of founders is not limited, at least from 1 person.

Constituent documents: charter.

Membership and Members: do not have a membership.

Control: self-governing organization. State authorities and local self-government bodies cannot be included in the management structure of the fund.

Supervision over the activities of the foundation holds a board of trustees of at least 3 people, formed from the founders or their representatives. Supervises the activities of the fund, how decisions are made and implemented, funds are spent, laws are observed.

Own: formed from voluntary property contributions. The property transferred to the foundation is its property. Foundations are required to publish reports on the use of property. Foundations cannot participate in religious foundations as a contributor. The foundation is obliged to use the property for the purposes described in the charter.

A responsibility: the fund is not responsible for the obligations of its owners and vice versa.

Liquidation decision: only by court order, liquidated as a legal entity.

Property after liquidation: satisfaction of creditors' claims, the rest goes to charity.

Property rights of participants: the owners of the foundation have no rights to its property.

Activity: consistent with its goals and socially useful goals. The foundation can create economic companies or participate in them.

Governing Laws: federal law No. 7-FZ and special laws (for example, charitable foundations are regulated by law No. 135-FZ "On charity and volunteering (volunteering)"). The nuances of creating and managing certain types of funds may be prescribed in other federal laws.

State corporation

Purpose of creation: carry out managerial, social and other socially useful functions. The goals of each state corporation are spelled out in the corresponding federal law.

Forms: for 2019 in the Russian Federation there are 7 state corporations:

Development Bank and foreign economic activity(Vnesheconombank) ". Regulated by Federal Law No. 82-FZ "On the Development Bank";

Liquidation decision: in accordance with the procedure established by the Government of the Russian Federation, the highest executive body of state power of the constituent entity of the Russian Federation, the local administration of the municipal formation.

Property after liquidation: the creditor cannot demand early fulfillment of obligations or termination of the obligation and compensation for losses

Governing Laws: Civil Code of the Russian Federation, Law No.-ФЗ, individual legislative acts.

Budgetary institutions

Purpose of creation: services that help state or local government bodies to exercise their powers in various fields (education, culture, health care, and others). Implementation of socio-cultural, managerial, scientific and technical and other non-commercial functions.

Founders: Russian Federation, constituent entity of the Russian Federation, municipal formation.

Constituent documents: charter.

Control: performs state or municipal tasks. They have no right to refuse to execute.

Own: financed from the respective budget or from the budget of the state extra-budgetary fund on the basis of an estimate of income and expenditure.

A responsibility: responsible for its obligations with all property, except for especially valuable movable property and immovable property.

Liquidation decision: voluntary or compulsory.

Governing Laws: Budget Code of the Russian Federation, Civil Code of the Russian Federation, Law No.-ФЗ, individual legislative acts.

Comparison table of a state institution, budgetary and autonomous institutions

	government agency	state-financed organization	autonomous non-profit institution
purpose of creating	ensuring the implementation of the powers of public authorities	performance of work, provision of services in order to fulfill the powers of state bodies
founder	Russian Federation, constituent entity of the Russian Federation, municipal formation
property	on the right of operational management
entrepreneurial activity	allowed if it is spelled out in the constituent document. Business income is channeled to the appropriate budget	is engaged if the activity helps to achieve the goals for which the institution was organized. The activity must be indicated in the constituent documents. The income from it goes to the disposal of the institution
disposal of property	does not have the right to alienate property assigned to the owner or acquired by the founder	can dispose of property, except for immovable or especially valuable movable property
liability for obligations	answers in cash, and if they are insufficient, the owner is responsible for the debts	liable with property (except for real estate and especially valuable property). The owner is not liable for the obligations of the institution
governing bodies	manager, appointed by the founder		manager, appointed by the founder, approved by the supervisory board
financial security	based on budget estimates (article 6 of the Budget Code of the Russian Federation)	Subsidies from the relevant budget (clause 6 of article 92 No. 7-FZ)	Subsidies from the respective budget. Other sources permitted by law
conclusion of major transactions	with the consent of the body endowed with the functions and powers of the founder (Article 161 of the RF BC)	with the consent of the body endowed with the functions and powers of the founder (clause 13 of article 92 No. 7-FZ)	with the prior consent of the supervisory board of the institution (subparagraph 9 of clause 1 of article 11 of part 3 of No. 174-FZ)
requirements No. 94-FZ about public procurement	fully disseminated	distributed in cases established by law (part 1 of article 4 No. 94-FZ)	since 2012, No. 223-ФЗ "On the procurement of goods, works and services separate types legal entities"

Autonomous non-profit organizations ANO

Purpose of creation: provision of services in the fields of health care, education, science, law, culture, physical culture and sports

Forms: representative (legislative) bodies of municipalities can create ANOs on the basis of Article 69 of the Federal Law No. 131-ФЗ, the so-called non-commercial municipalities... They exist in accordance with the Civil Code of the Russian Federation and No. 7-ФЗ. The purposes of the institution and the rights to property are the same as those of a regular ANO. The property is transferred during the privatization of state or municipal property (paragraph 1 of article 217 and part 2 of article 235 of the Civil Code of the Russian Federation).

Founders: ANO founders can be individuals, legal entities, the Russian Federation or subjects of the Russian Federation. ANO can be created during the transformation of a legal entity of another organizational and legal form. The founders of ANO can use its services only under the same conditions as other citizens. Can be created by a single founder.

Constituent documents: articles of association, may conclude a memorandum of association

Membership and Members: do not have a membership.

Control: the supreme governing body is a collegial governing body.

Own: formed on the basis of voluntary contributions. Property transferred to an autonomous non-profit organization becomes its property.

A responsibility: the founders are not liable for the obligations of the ANO and vice versa.

Liquidation decision: adopted by the highest governing body by a majority (2/3) of votes or unanimously (depending on what is written in the charter).

Property rights of founders: are not saved when the property is transferred to the ownership of this organization.

Activity: can conduct business activities to achieve the goals of the organization.

Supervision: carried out by the founders in accordance with the constituent documents.

Governing Laws: Law No. 7-FZ "On Non-Profit Organizations" and No. 131-FZ "On General Principles of Organization of Local Self-Government in the Russian Federation."

Associations (unions)

Purpose of creation: coordination of entrepreneurial activity, protection of common interests, including professional and property interests, socially useful goals. Protection labor rights(associations of notaries, lawyers, appraisers, representatives of the creative profession).

Forms: non-profit partnerships; self-regulatory organizations; employers' associations; associations of trade unions, cooperatives; public organizations; chambers of commerce and industry, notary and lawyers' chambers.

Founders: commercial and non-commercial organizations, individuals and legal entities. The number of founders must be more than two.

Constituent documents: the charter, approved by all members of the association, and the memorandum of association. Changes in the constituent documents take effect from the moment of their state registration.

Membership and Members: there is a membership. The members of the association retain their independence and the rights of a legal entity.

Control: sole executive body (chairman or president); you can create permanent collegial executive bodies (council, board, presidium).

Own: the property is formed by regular or one-time receipts from the founders and other participants. Voluntary property contributions and donations, dividends, income from the property of the association are taken into account.

A responsibility: associations are not liable for the obligations of their members. The members of the association bear subsidiary responsibility for the obligations of this association (union).

Liquidation decision: voluntarily and compulsorily.

Property after liquidation: used in accordance with the constituent documents or transferred to the state.

Activity: for doing business, it can be transformed into a business company or partnership. You can create a separate business company and participate in it to conduct business.

Governing Laws: Civil Code of the Russian Federation and Federal Law No. 7-FZ "On Non-Commercial Organizations".

Automation of non-profit organizations of any kind

It is important for any type of NPO to keep records correctly. If accounting is automated with the help of special programs, more time will be freed up for carrying out core activities or searching for additional sources of income.

Grow your nonprofit organization more actively by automating most of the work.

In accordance with the Civil Code, non-profit organizations are organizations that do not have profit making as the main goal of their activities and do not distribute the received profit among the participants. Non-profit organizations have the right to engage in entrepreneurial activities and can make a profit, but such activities can only be non-main, secondary and be carried out only to the extent that it is necessary for their statutory purposes.

Non-profit organizations can be created to achieve social, charitable, cultural, educational, scientific and managerial goals, in order to protect the health of citizens, develop physical culture and sports, meet the spiritual and other intangible needs of citizens, protect the rights, legitimate interests of citizens and organizations, resolve disputes and conflicts, as well as for other purposes aimed at achieving public goods.

A non-profit organization is considered to be created as a legal entity from the moment of its state registration. It is created without limiting the period of activity, unless otherwise established by the constituent documents. The constituent documents of a non-profit organization are the Articles of Association and the Memorandum of Association.

Non-commercial legal entities have a number of other features that are not typical for commercial organizations.

So, in contrast to commercial , non-profit organizations can be created in any form stipulated not only by the Civil Code, but also by other laws. Another difference between non-profit legal entities and commercial ones is that their legal capacity is special, i.e. non-commercial legal entities have the right to carry out only those types of activities that are directly provided for by their constituent documents and the law. A significant difference is also that non-profit organizations (with the exception of consumer cooperatives and charitable or other foundations) cannot be declared insolvent (bankrupt) by a court decision if they are unable to satisfy the claims of creditors. In the event of liquidation of a non-profit organization, the property remaining after settlements with creditors is directed to the purposes for which the organization was created. The exception is consumer cooperatives and non-profit partnerships, whose members are entitled to receive a liquidation quota, unless otherwise provided by law or the constituent documents of this organization.

In only one case, the legislator restricts non-profit organizations in carrying out entrepreneurial activity: associations of commercial organizations are themselves non-profit organizations, and if, by decision of the members of the association, it is entrusted with conducting entrepreneurial activities, it must be transformed into a business society or partnership, i.e. in terms of its organizational and legal form, it turns into a commercial organization; but then the right to divide the profit between the participants is already acquired. The transformation requirement does not apply to associations of non-profit organizations, and, therefore, they are not prohibited from doing business.

Non-profit organizations can be not only charities, but also beneficiaries, that is, to receive charitable donations from benefactors, help from volunteers.

A non-profit organization can be created as a result of its establishment, as well as as a result of the reorganization of an existing non-profit organization. The creation of a non-profit organization as a result of its establishment is carried out by decision of the founders (founder).

The number of founders of a non-profit organization is not limited, unless otherwise provided by federal law.

Thus, the main differences between non-profit organizations and commercial ones are that non-profit organizations can be not only charitable organizations, but also beneficiaries; commercial - no; commercial organizations have general legal capacity, the legal capacity of non-profit organizations is always special, and its scope is determined by the goals of the activity specific organization specified in the constituent documents, etc.

Non-profit organizations can be created in any form provided by law. The current legislation provides for the creation the following types non-profit organizations:

1. Consumer cooperative

2. Public and religious organizations

4. Institutions

5. Associations of legal entities (associations and unions)

6. Non-profit partnership

The State Duma On December 8, 1995, the Federal Law “On Non-Commercial Organizations” was adopted.

The law provides interested parties with the opportunity to create non-profit organizations in forms not provided for by the Civil Code of the Russian Federation. One of these forms is a non-profit partnership.

In accordance with Art. 8 of the Law "On Non-profit Organizations", a non-profit partnership is a membership-based non-profit organization established by citizens and (or) legal entities to assist its members in the implementation of activities aimed at achieving social, charitable, cultural, educational, scientific and managerial goals, in order to protecting the health of citizens, developing physical culture and sports, meeting the spiritual and other intangible 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 achieving public goods.

7. Autonomous non-profit organization

In accordance with the Law, an autonomous non-profit organization is recognized as a non-profit organization without membership, established by citizens and (or) legal entities on the basis of voluntary property contributions in order to provide services in the field of education, healthcare, culture, science, law, physical culture and sports and other services. ...

Non-profit organizations are legal entities that do not have profit-making as their main purpose of activity. And even if such legal entities receive profit, they do not have the right to distribute it among the founders (participants), except for the cases specified in the law. All non-profit organizations have special legal capacity and use their property only to achieve the goals stipulated by their constituent documents. Taking these circumstances into account, the law in most cases does not provide for the minimum size of the statutory fund for these organizations.

Most non-profit organizations own their property (except for institutions), and their members do not have any property rights in relation to the property of a non-profit organization at all. The only non-profit organization not endowed with the right of ownership to the property assigned to it is an institution. Its owner remains the founder, and the institution has only the right of operational management.

Non-profit organizations can exist in the forms provided for both in the Civil Code and in other federal laws. The Civil Code of the Russian Federation provides for such forms of non-profit organizations as: consumer cooperative, public and religious organization (association), charitable and other fund, institution, association (union). Other laws provide for the creation of such non-profit organizations as: non-profit partnership, autonomous non-profit organization, homeowners' association, state corporation, etc.

Non-profit organizations (Articles 116-123) are not permanent, professional participants in civil circulation. Their performance in the role of independent legal entities is due to the need to provide material support for their main, main activity, not related to participation in property relations. In this regard, NCOs, unlike KOs, have targeted (special) legal capacity and use their property only to achieve the goals stipulated by their constituent documents. Receiving profit and distributing it among the participants (founders) cannot act as such goals. Taking this into account, the Civil Law in most cases does not provide for the minimum size of the UF (UK) for NPOs, as well as the possibility of bankruptcy (except for consumer cooperatives, charitable and other foundations).
Most NPOs are corporations based on membership principles, but more often there are legal entities that are not corporations (foundations, institutions, autonomous NPOs). NPOs can exist in OPFs provided for by the Civil Code (consumer cooperative, public and religious organization (association), charitable and other fund, institution, association (union)) and other FZ (non-profit partnership, autonomous NPO, CCI, TB, homeowners' association ( condominiums)).
Consumer cooperative is recognized as a membership-based organization created to meet material and other needs of the participants by combining their property contributions (Article 116). These include: ZhK, ZhSK, garage, summer cottage, garden partnerships, mutual assistance funds, mutual insurance societies, etc. The charter is the only UD that contains, in addition to general information on the amount and procedure for making share contributions, on the procedure for covering losses. Members can be both citizens and legal entities. PCs cannot be created by one founder or consist of one member (consumer societies - at least 5 FL and (or) 3 LE). The PC has a share (authorized) fund created by contributions from participants. The supreme body is the general meeting, which has exclusive competence. IOs are formed from members and cannot be hired. Each PC member has 1 vote.
Homeowners' Association an organization created on the basis of membership by citizens or other homeowners for the joint use of real estate objects in their common ownership serving their residential premises is recognized. They began to be created as a result of the emergence of homeowners obtained through privatization. May arise on the basis of ZhK and ZhKK. Created by at least 2 homeowners.
Public and religious organization an association of citizens based on the principles of membership is recognized, created by them on the basis of a community of intangible interests for the joint satisfaction of spiritual and other non-material needs, including for the joint implementation and protection of some of their rights and interests (Article 117).
The Foundation a non-membership organization is recognized that was created on the basis of voluntary property contributions from founders for socio-cultural, charitable, educational and other socially useful (non-commercial) purposes (Article 118).
The institution a non-member organization is recognized, created and financed by the owner as a subject of limited property rights under his additional responsibility for the implementation of management , socio-cultural and other non-commercial functions (Article 120).

Association (union) a membership-based association of legal entities is recognized, created by them for the purpose of coordination of their activities, as well as representation and protection of their interests (Article 121).

Non-profit partnership a membership-based association of citizens and legal entities created by them to assist their members in achieving non-commercial goals through entrepreneurial activities (stock exchanges) is recognized.
Autonomous NGO a non-membership organization is recognized, created on the basis of property contributions of the founders for the provision of various services (including non-commercial ones) and is the owner of its property (private educational, healthcare, cultural institutions).
goods.

24. The system of governing bodies of a commercial organization.

ST. 71.84.91.103

Organizational person- a person (sole body) or a set of persons (collegial body) who, in accordance with the legislation, documents of a legal entity or a decision of another authorized body of a legal entity, are endowed with certain powers in relation to a legal entity and through which this legal entity exercises its legal capacity. The bodies of a legal entity are subdivided into governing bodies and control bodies.

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

The goal of commercial organizations is to make a profit and distribute it among all participants.

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

1) business companies and partnerships;

2) unitary, state;

3) production cooperatives.

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

So which legal entities are non-profit organizations?

Non-profit organizations include:

1) Religious, public organizations and associations.

They carry out activities in accordance with the purposes for which they were created. The participants are not responsible for the obligations of the organizations, and those, in turn, for the obligations of the members;

2) Non-profit partnerships - established by citizens or legal entities. persons and non-profit organizations based on the principle of membership, to assist members of the organization in carrying out activities that are aimed at achieving the set goals;

3) An institution is also a form of a non-profit organization - an organization funded by the owner, which was created to carry out managerial and other functions of a non-profit nature. In case of insufficiency of the property of the institution, the owner bears subsidiary liability for obligations.

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

5) All kinds of foundations belong to non-profit organizations. The foundation is an organization that does not have a membership, pursuing charitable, social, cultural goals and created on the basis of property contributions. She has the right to engage in entrepreneurial activities to achieve the goals of creation.

6) Associations and unions. They are created by commercial organizations in order to coordinate business activities and protect property interests.

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

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

Creation of a non-profit organization.

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

Information about the address of the location;

Registration application, notarized;

Constituent documents;

The decision to create a non-profit organization;

State fees.

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