Non-profit organizations pursue the goal of Forms of non-profit organizations

Institution (non-profit organization)

Kinds

Depending on the owner allocate

• State institutions - founders are various government bodies
• Municipal institutions - founders are various municipalities
• Private founding institutions are commercial organizations .

State or municipal institution

• budgetary
• autonomous

Features of functioning

Generally, most institutions are state or municipal, i.e. their founders are various state bodies and municipalities.

Not only the state represented by its bodies, but also other participants in civil circulation, including commercial organizations, can create institutions. Institutions are organizations of culture and education, healthcare and sports, social protection agencies, law enforcement agencies and many others.

Since the range of institutions is quite wide, their legal status is determined by many laws and other legal acts. It does not establish legislation and uniform requirements for the constituent documents of institutions. Some institutions operate on the basis of the charter, others - on the basis of a model regulation on this type of organization, and some - in accordance with the provisions approved by the owner (founder).

Institutions, unlike other types of non-profit organizations, do not own their property. The owner of the institution's property is its founder. Institutions have a limited right to the property transferred to them - the right of operational management. Institutions that have property under the right of operational management, own, use and dispose of it within the limits established by law, in accordance with the goals of their activities and the tasks of the owner, as well as in accordance with the purpose of the property.

Notes

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See what "Institution (non-profit organization)" is in other dictionaries:

- (NPO) an organization that does not have as the main goal of its activity the extraction of profit and does not distribute the profit received among the participants. Non-profit organizations can be created to achieve social, charitable ... Wikipedia

NON-PROFIT ORGANIZATION- in accordance with Art. 46 of the Civil Code, a non-profit organization is a legal entity that does not have profit making as the main goal of its activities and does not distribute the profit received among the participants. Legal entities that are ... ... Legal Dictionary of Modern Civil Law

Institution is a non-profit organization created by the owner to carry out managerial, socio-cultural or other functions of a non-profit nature. The only type of non-profit organization that owns property on ... ... Wikipedia

institution- a non-profit organization created by the owner to carry out managerial, socio-cultural or other functions of a non-profit nature and financed by him in whole or in part. The rights of the institution to the property assigned to it ... ... Accounting Encyclopedia

This term has other meanings, see Institution (meanings). An institution is a non-profit organization created by the owner to carry out managerial, socio-cultural or other functions of a non-profit nature and ... ... Wikipedia

Technical Translator's Handbook

This term has other meanings, see Organization (meanings). This article or section needs revision. Please improve the article according to ... Wikipedia

ESTABLISHMENT OF NON-PROFIT ORGANIZATIONS- an institution is a non-profit organization created by the owner to carry out managerial, socio-cultural or other functions of a non-profit nature and financed in full or in part by this owner. Property… … Big accounting dictionary

ESTABLISHMENT OF NON-PROFIT ORGANIZATIONS- an institution is a non-profit organization created by the owner to carry out managerial, socio-cultural or other functions of a non-profit nature and financed in full or in part by this owner. Property… … Big Economic Dictionary

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

” spoke about what an NPO is and what features this type of organization has.

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The Internet is full of articles about forms suitable for business (we are talking about this too). Most of these articles deal with the choice between an individual entrepreneur and a commercial organization (LLC or JSC), but there is almost nothing about non-profit organizations (NPOs). We can say that this is the “twilight zone” of Russian corporate law.

We decided to fill the gap and dispel common myths. If you like the article - write about it in the comments, we will continue to destroy the legends.

Myth one: there are few non-profit organizations and they have no money

According to official statistics, NCOs account for up to 17% of Russian legal entities. There are several times more non-profit organizations than the same joint-stock companies; they have the right turnover.

Non-profit organizations include not only charitable and religious organizations, but also the entire public sector, almost all educational organizations, all state clinics, consumer cooperatives (parking lots, homeowners associations, dacha cooperatives, and so on), development institutions like IIDF or ASI, and many other very different structures.

At the same time, the sphere of NGOs is very poorly regulated. Not in the sense of “not regulated at all”, like cryptocurrencies, but in the sense that the regulation is very fragmented and internally contradictory.

The central law “On Non-Commercial Organizations” covers a maximum of half of the types of NPOs, the rest are hidden in specialized laws like “On Charitable Organizations”, “On Public Associations”, and so on. Many of these laws were written back in the 1990s and have not been updated since then to match the changed Civil Code.

It is very difficult for a non-specialist to understand the resulting mess: nowhere is there even a list of existing forms of non-profit organizations. At the same time, the constituent documents of an NPO, unlike the same LLC, are carefully proofread by specialists from the Ministry of Justice - it is almost impossible to register the first time without experience.

Non-profit organizations also have additional statuses related to the type of their activity. For example, charitable status is an achievement for a regular non-profit foundation that allows you to pay less taxes, but it doubles the amount of paper.

Now it is necessary to apply not only the law “On NGOs”, but also “charitable” legislation, as well as submit special reports. Obtaining and renewing licenses (for example, for education, medical treatment, and so on) will further complicate the work of the lawyer of the organization.

Myth two: non-profit organizations cannot be engaged in entrepreneurial activity

This myth is generated by the initial confusion in terms. According to the Civil Code, entrepreneurial activity is an independent, risky and systematic profit. Let me remind you that profit is when income exceeds expenses.

Obviously, if the expenses of an organization - both commercial and non-commercial - exceed its income, it will simply go bankrupt. Therefore, non-profit organizations not only can, but must, engage in entrepreneurial activities to stay afloat - or subsist on membership dues and donations, which few people are capable of.

In general, non-profit organizations can carry out the same activities as commercial ones: supply goods, provide services, perform work, and so on. Rare exceptions relate to individual licenses (for example, an NPO cannot become a bank).

However, there is a really important difference in the types of activities between commercial and non-profit organizations: this is the so-called target legal capacity of NPOs. Unlike commercial organizations, which have the right to do whatever they want, non-profit organizations are limited by the goals prescribed in the charter.

This is to ensure that some "homeless cat fund" doesn't start funding Middle Eastern Salafis. In practice, the founders of NCOs prescribe in the charter “the right to engage in any activity that generates income” and thus solve the problem of targeted legal capacity.

Myth #3: Nonprofit organizations don't pay taxes

It seems logical - as long as non-profit organizations do not compete with commercial ones, the state should support them for the sake of the created public good. But not in Russia.

The Russian tax system provides for almost the same taxes for all organizations, including non-profit ones. Not very fair, but the way it is. On the other hand, NCOs have the right to use all the same tax regimes as "large" companies: for example, a simplified tax system in order not to pay VAT.

There are exceptions to this rule in favor of NGOs, but they are very few. Associations and unions (for example, trade unions) do not pay taxes on membership fees; also, NGOs do not pay taxes on gratuitous donations.

There are a number of exemptions for charitable organizations, which apply on the condition that at least 80% of the income such an organization distributes in the form of charitable assistance. Otherwise, non-profit organizations pay taxes on a par with commercial ones.

Myth 4: Non-profit organizations are used to manipulate

Due to recent investigations, NPOs have gained a reputation as “sawmillers”. It is both a myth and not a myth.

Non-profit organizations are indeed used to hide the beneficiaries, that is, the true owners of the business. There are so-called autonomous organizations that formally do not have owners and beneficiaries: they exist on their own.

After registration, such a company operates without shareholders and participants, can create subsidiaries (including commercial ones), dispose of its own property, but does not have beneficiaries. Therefore, any attempt to disclose information will come to a standstill.

The reputation of NGOs is not improved by regular scandals with the distribution of presidential grants. Organizations that are denied, especially on formal grounds, always claim corruption - and this cannot be verified, since the procedure is really non-transparent.

However, all these “cutting” scandals are overlapped by one factor that distinguishes non-profit organizations from commercial ones: it is really difficult and expensive to withdraw money from NGOs. Almost all NPOs are not entitled to pay dividends to their founders; they are obliged to spend what they earn on their statutory goals, and if the goals are achieved, they must give it to the state.

Therefore, even if you create an NPO and earn money through entrepreneurial activities, it will be extremely difficult and costly to withdraw them.

As for obtaining grants, this is also not so easy. Firstly, in order to beg for a grant, you first need to engage in socially useful activities at your own expense for quite some time. Secondly, registration of receipt and implementation of the grant is a mountain of paper; reporting there is not that difficult, but very exhausting.

And thirdly, grants are usually small: up to several million rubles. In practice, it is much easier to earn this money than trying to "saw off" it from the state, and much safer.

Why are NGOs needed at all?

After all of the above, you naturally have a question: if NGOs do not provide benefits, then who creates them at all?

Firstly, social entrepreneurs who are already engaged in non-commercial activities - NPO allows you to receive grants and donations, which is prohibited for commercial organizations. If you have competent lawyers and accountants, you can build a whole holding of NGOs and save a little on taxes.

Secondly, some activities are available only to non-profit organizations - for example, training (except for additional education), self-regulation (SRO), housing management (HOA), and so on. Therefore, in order to create a kindergarten or school, a trade union or a chamber of commerce and industry, it is necessary to register an NPO with the Ministry of Justice.

Throughout the civilized world, non-profit organizations, being structures removed from the harsh influence of the authorities, help to solve the social problems of citizens. What is an NPO is well known in our country. These are separate organizations whose activities do not imply making a profit, but are aimed at the implementation of tasks related to cultural, educational, charitable, social, and scientific goals.

NGOs in Russia are a special area of ​​activity. They are mainly represented by foundations and associations, various unions and associations of citizens, budgetary institutions, and statistics show that up to 500,000 such organizations are now operating on the territory of the Russian Federation. Of these, 216 are foreign (about 40 from the United States, the rest - from Italy, Spain, Germany, Canada, France, Great Britain and several other countries).

Particular attention should be paid to the method of financing the activities of non-profit organizations. Some of them receive funds from conscientious citizens in the form of donations, but basically their work is paid for by various grants. NPOs that receive money from abroad have recently been subjected to more thorough control, and separate restrictions have been placed on the creation of regional branches for them. In addition, such organizations are more often subject to all sorts of checks. For example, in the spring of this year, the activities of about 100 non-profit entities were inspected.

So NCO? Should they be trusted and are they not foreign agents whose goal is not to improve our lives, but to instill in us a foreign culture and motivation?

It is these issues that have become relevant after the entry into force of the law on non-profit organizations. For example, an innovation was the need to register NGOs whose work is related to politics and financed from abroad as "foreign agents". This immediately gave rise to talk that the Government is trying to "put pressure" on the work of organizations that monitor the conduct of elections.

On the other hand, the results of sociological studies show that Russian citizens have already given themselves an answer to the question of what NPOs are, and they treat them with great confidence: half of the respondents are ready to take part in various meetings, a third - to be volunteers, and a quarter - Initiate the creation of new organizations.

Differences between the forms of non-profit organizations are determined in Russian legislation by a wider range of features compared to commercial organizations. These features include the nature

goals of the organization,

property rights of the founders,

the composition of the founders,

presence or absence of membership in the organization.

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

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

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

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

consumer cooperative

social or religious organization

Non-commercial partnership

autonomous non-profit organizations

institutions

State. corporation

association of legal entities into associations or unions.

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

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

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

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

Fund used for different values. The Foundation as a form of non-profit organization is created on the basis of voluntary property contributions and pursues social, charitable, cultural, educational, scientific, sports and other socially useful goals. A foundation is an organization that does not have a membership. The founders of the foundation lose their rights to the transferred property and the property belongs to the foundation itself. The founders are not liable for the obligations of the fund created by them, and the fund is not liable for the obligations of its founders. In order to control the activities of the fund, a board of trustees should be created in it, which will supervise its activities, make various decisions by other bodies of the fund and ensure their implementation, use of the fund's resources and compliance with the legislation by the fund. At the same time, the board of trustees carries out its activities on a voluntary basis, i.e. free of charge.

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

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

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

Associations of legal entities are created to coordinate the business activities of their members, as well as to represent and protect their common interests. These organizations are not entitled to engage in activities that bring profit.

Charity organization - this is a special type of non-profit organizations that can be created in the form of a public organization, foundation or institution. The activities of such organizations are regulated by the federal law on charitable activities and charitable organizations. The law imposes stricter requirements on charitable organizations than on other non-profit organizations. But at the same time, the state provides charitable organizations with additional benefits in the form of tax incentives. Charitable activity is the voluntary activity of citizens or legal entities for the disinterested or preferential transfer of property to other citizens or legal entities, including funds, disinterested performance of work, provision of services or other support.

A non-state non-profit organization created to carry out charitable activities is registered as a charitable organization, while having a collegiate supreme governing body, whose members perform their duties free of charge. At the same time, there are a number of restrictions on the use of property of charitable organizations.

participation of a charitable organization in households is not allowed. societies with others.

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

• at least 80% of the proceeds received from financial income from non-release operations, proceeds from institutions of a different nature, households should be used to finance charitable programs. companies and incomes from business income permitted by law.

  At least 80% of the amount of each charitable donation must be spent by the organization for its main purposes within a period of not more than one year from the date of receipt of this donation, unless otherwise agreed upon for spending the funds transferred.

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

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

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

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

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

It is allowed to create organizations, both by one and several founders.

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

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

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

Profits are directed to the development of organizations and cannot be distributed among the founders.

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

Organizational and economic forms of entrepreneurial activity .

Classification of enterprises according to the forms of ownership of capital.

Depending on the nature of ownership of capital, all enterprises and firms are divided into public and private. At a state enterprise, federal or local authorities act as the organizer of production. As a rule, state entrepreneurial activity covers those areas of the economy that are not attractive to private business, and the state is forced to fill this gap in order to ensure a more even development of the state economy. The state enterprise is in unequal conditions compared to private farms, and in the process of functioning, the backlog of state enterprises from private ones, as a rule, is aggravated.

As for private firms, their forms include:

sole firms. The owner is one person.

Partnership. Several owners.

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

Cooperatives. They are a society, an association of people whose activities are aimed not so much at making a profit, but at helping and assisting members of cooperatives in their common activities. As a rule, such organizations break up after the implementation of their functions or turn into other societies.

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

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