Non-profit legal entities. NPOs: their features and differences What non-profit organizations exist

Non-profit legal entities is an organization that does not have income generation as its main goal and does not distribute the resulting net income among its 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 provided for 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 corresponds to 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 of 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-Profit 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 provided 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 government bodies (as subjects of civil law), educational, cultural and sports institutions, etc.

Institutions are not the owners of the property, but have the right of operational management, and are 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 bears subsidiary liability for the institution's obligations.

Public association. The next organizational and legal form of a non-profit 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 to achieve which the public association is aimed at are not related to the receipt of profit by its members; citizens unite to meet their spiritual and other non-material needs.

The need to determine the legal status of 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 this 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 that regulate relations on the creation and operation of their specific types.

The property of the public association belongs to him on the basis of the 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 and legal form at all, so 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 norm 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 to carry out 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-commercial 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 and severally 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 the 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 sole 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 implementation, the use of the funds of the fund, the observance of the legislation by the fund.

Article 107 of the Civil Code establishes the mandatory requirements for 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 amount of at least 10 people.

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

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 order of reorganization and liquidation of a religious association.

The state registration of religious administrations (centers), associations operating on the territory of two or more regions of the republic, as well as the religious educational institutions, monasteries and other associations formed by them, is carried out by the Ministry of Justice of the Republic of Kazakhstan, and the registration of local religious associations is carried out by the territorial bodies of 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 has shown that the growth in 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 creativity, environmental protection, participation in charitable activities, cultural and educational, sports and recreation. 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).

For the purpose of coordinating their entrepreneurial activities, providing and protecting common property and other interests, commercial organizations may, by agreement between themselves, as well as jointly with non-commercial 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, its 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.

The members of the 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 an 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, chambers of notaries, 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 income generation as the main goal 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).

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 limitation of the term 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 charitable organizations, but also beneficiaries, that is, 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 of a particular 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 of the following types of 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

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

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, legitimate interests of citizens and organizations, resolving disputes and conflicts, providing legal assistance, as well as for other purposes aimed at achieving public benefits.

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 a minimum size of the authorized capital 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 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 provided for 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 (MC) 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 about the size and procedure for making shares, 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).
Institution is recognized as a non-membership organization 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 that was 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.

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

Both groups are full-fledged participants in civil turnover. However, there are significant differences between them, which determine the special legal status of each.

The concept and main features of commercial organizations

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

Signs of commercial organizations:

The main objectives of such legal entities are to make a profit. This means that the charter of the organization must contain a corresponding provision. Its presence or absence can be drawn to the attention of officials during registration. His absence is grounds for refusing it.
Commercial organizations generally have general legal capacity. This means that such legal entities have a legal basis to engage in any type of non-prohibited activity. The exception is municipal and state unitary enterprises. They can carry out actions within the framework of the goals for which they were created. Legislation regulating the position of market participants in various sectors of the economy can also set restrictions. Examples can be found in the financial sector. Organizations performing the functions of banks or insurance companies cannot engage in other activities.
Mandatory state registration. Only after this does the legal entity become a participant in the civil turnover.

Commercial organization concept

The characteristics of commercial organizations according to the main features allow us to formulate the concept of a given legal entity.

A commercial organization should be understood as a legal entity whose main purpose is to make a profit, which, as a rule, is capable of carrying out any activity not prohibited by legal norms.

The concept and main features of non-profit organizations

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

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

Non-profit organization concept

The provisions of the law that characterize these legal entities make it possible to derive the most complete concept.

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

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

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

The characteristics of commercial and non-profit organizations provide a clear picture of the differences between one and the other.

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

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

Forms of commercial organizations

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

Business companies. This is the most common form. Among them there are joint stock companies, including public and non-public (PJSC and CJSC, respectively) and limited liability companies.
Production cooperatives. Their peak fell on the years of perestroika. However, today it is a rare type of commercial organization.
Business partnerships, which are even less common than production cooperatives.
Business partnerships.
Municipal and state unitary enterprises.
Peasant (farm) households.

Forms of non-profit organizations

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

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

The Civil Code, Laws Nos. 7 and 82 also define the legal status of NPOs.

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

Common signs all forms of NPO:

Availability 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.

The presence of a seal with the full name of the NGO 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 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) -

Communities of the indigenous small-numbered peoples of the 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 of Local Self-Government in the Russian Federation");

charitable organizations (Federal Law No. 135-FZ of August 11, 1995 "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 the activity and amateur performance of citizens, the 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.

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

The public foundation has no membership. The property is formed with the help of voluntary contributions and spent for 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 their property and membership fees.

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

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" dated 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 agencies, 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.

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 the 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 engage in industrial and economic activities: publishing, printing, manufacturing, restoration, construction, agricultural work. A religious organization can 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 on creation 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 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.

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); ceased to engage in traditional economic activities 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 Organizing 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 the state register of 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.

credential documents: charter.

Control: self-governing organization.

Own: the property of the Cossack societies is formed at the expense of the federal budget (the main item of receipts), voluntary contributions, receipts from the founders and members of the organization, income from property, sales of goods and services, and 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.

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 public order protection;

protection of flora and fauna, forest fund;

work in the field of protecting the life of citizens;

work in the field of protection of cultural heritage objects 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.

a special place in the Russian system of non-profit organizations is occupied by 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 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 is held by a board of trustees of at least 3 people, formed from the founders or their representatives. Supervises the activities of the foundation, how decisions are made and implemented, funds are spent, and 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.

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, there are 7 state corporations in the Russian Federation:

Bank for Development and Foreign Economic Affairs (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 authorities 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 relevant budget or from the budget of the state extra-budgetary fund on the basis of an estimate of revenues and expenditures.

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	responds with 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 vested 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-ФЗ on public procurement	fully disseminated	distributed in cases established by law (part 1 of article 4 No. 94-FZ)	since 2012, No. 223-FZ "On the procurement of goods, works and services by certain types of legal entities" has been applied

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-FZ, the so-called non-profit municipalities. They exist in accordance with the Civil Code of the Russian Federation and No. 7-FZ. 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 the 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.

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

Liquidation decision: adopted by the supreme 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 entrepreneurial 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-Commercial 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 of labor rights (associations of notaries, lawyers, appraisers, representatives of creative professions).

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.

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: to conduct business 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.

Non-profit organizations - legal entities that do not pursue profit-making as the main goal of their activities and do not distribute the received profit among the participants (Article 50 of the Civil Code of the Russian Federation).

Distinguishing non-profit organizations from commercial ones:

for non-profit organizations economic activity is auxiliary, ensuring their participation in property turnover, and the civil status of these organizations is of secondary importance;
commercial organizations carry out economic activities, which are the main for them and are fully regulated by civil law.

Unlike commercial organizations, non-commercial organizations are not professional participants in property relations. Therefore, for non-commercial legal entities, the legislator establishes special (target) legal capacity(Clause 1 of Art. 49 of the Civil Code) and allows the use of their property only to achieve the goals specified in their constituent documents (Clause 4 of Art. 213 of the Civil Code).

The performance of non-commercial legal entities in civil circulation is due to the need to provide material support for their core business that shouldn't be entrepreneurial.

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, the provision of legal assistance, as well as for other purposes aimed at achieving public goods (Article 2 of the Federal Law of 12.01.1996 N 7-FZ "On non-profit organizations").

Thus, non-profit organizations carry out activities aimed at the formation of public goods, they are the strongholds of the infrastructure of civil society. They participate not in production, but in the redistribution of material wealth (national product). In all other respects, non-profit organizations are full and permanent participants in property turnover along with commercial organizations.

More details

A non-profit organization can be created as a result of:

its institutions;
reorganization of another non-profit organization of the same organizational and legal form;
as a result of reorganization in the form of transformation of a legal entity of another organizational and legal form (in cases stipulated by federal laws).

The decision to create a non-profit organization as a result of its establishment is taken by its founders (founder).

A non-profit corporate organization is the owner of its property.

The charter of a non-profit corporate organization may provide that decisions on the creation of other legal entities by the corporation, as well as decisions on the participation of the corporation in other legal entities, on the creation of branches and on the opening of representative offices of the corporation, shall be taken by the collegial body of the corporation.

A non-profit organization is considered to be created as a legal entity from the moment of its state registration in accordance with the procedure established by law, it owns or is in operational management of separate property, is responsible (except for cases established by law) for its obligations with this property, can acquire and exercise property and moral rights, bear obligations, be a plaintiff and a defendant in court.

A non-profit organization must have its own balance sheet and / or budget.

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

A non-profit organization shall have the right, in the prescribed manner, to open bank accounts in the territory of the Russian Federation and outside its territory, with the exception of cases established by federal law.

The non-profit organization has a seal with the full name of this non-profit organization in Russian.

A non-profit organization has the right to have:

stamps and forms with their name;
symbols - emblems, coats of arms, other heraldic signs, flags and hymns, the description of which should be contained in the constituent documents.

List of non-profit organizations

Institution- a unitary non-profit organization created by the owner to carry out managerial, socio-cultural or other functions of a non-commercial nature (Article 123.21 of the Civil Code of the Russian Federation).

Autonomous non-profit organization - a unitary non-profit organization that does not have membership and was created on the basis of property contributions from citizens and (or) legal entities in order to provide services in the fields of education, healthcare, culture, science and other areas of non-commercial activity (Article 123.24 of the Civil Code of the Russian Federation).

Religious organization - a voluntary association of citizens of the Russian Federation or other persons permanently and legally residing in the territory of the Russian Federation, formed by them for the purpose of joint confession and dissemination of faith and registered in the manner prescribed by law as a legal entity (local religious organization), the association of these organizations (centralized religious organization), as well as an organization and (or) a governing or coordinating body created by the said association in accordance with the law on freedom of conscience and on religious associations for the purpose of joint confession and dissemination of faith (Article 123.26