The public benefit purpose of a non-profit organization. Non-profit organizations are

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

What is an NPO, goals of creation, independence

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

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

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

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

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

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

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

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

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

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

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

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

Types and forms of non-profit organizations

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

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

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

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

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

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

The legislation specifically distinguishes two independent types of NCOs:

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

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

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

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

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

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

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

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

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

For example, the features of housing and housing-construction cooperatives are distinguished (Articles 110 - 134 of the Housing Code of the Russian Federation are defined), credit cooperatives (FZ "On Credit Cooperation" dated July 18, 2009 No. 190-FZ), consumer societies (Law of the Russian Federation "On consumer cooperatives (consumer societies, their unions) in the Russian Federation” dated 19.06.1992 No. 3085-1), housing savings cooperatives (FZ “On housing savings cooperatives” dated 30.12.2004 No. 215-FZ), agricultural production and agricultural consumer cooperatives ( Federal Law "On Agricultural Cooperation" dated 08.12.1995 No. 193-FZ), etc.

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

Read also: Protecting the business reputation of a legal entity in 2019

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

Foreign NPOs, NPOs with foreign agent status

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Non-profit organizations provide the population with many social benefits. Based on the types of NGOs, there are different options for their functioning and ways to achieve goals.

The number of non-profit organizations is growing every year in Russia. This allows us to improve the quality of life of the population, develop democratic values, and effectively deal with a complex of social problems with the “hands” of volunteers from non-profit organizations. The importance of choosing the creation of one or another type of non-profit organizations is due to their target and organizational differences. Let's take a closer look at this in the article.

What are non-profit organizations (NPOs) and what do they do?

Non-profit organizations (NPOs) are a type of organizations whose activities are not based on the acquisition and maximization of profits and there is no distribution of them among the members of the organization. NCOs choose and establish a certain type of activity that contributes to the implementation of charitable, socio-cultural, scientific, educational, and management goals to create social benefits. That is, socially oriented non-profit organizations in Russia are engaged in solving social problems.

Types of non-profit organizations and the purpose of their creation

In accordance with the law of the Russian Federation "On Non-Commercial Organizations", NPOs operate in the established forms:

• Public and religious organizations. They are created by a voluntary agreement of citizens to satisfy spiritual and other non-material needs.
• Communities of small indigenous peoples of the Russian Federation. Such peoples are united on the basis of kinship, territorial proximity in order to preserve culture and the traditionally accepted way of life.
• Cossack societies. Communities of citizens to recreate the traditions of the Russian Cossacks. Their participants undertake obligations to carry out state or other service. Such NGOs are formed by the farm, stanitsa, city, district and military societies of the Cossacks.
• Funds. They are formed at the expense of voluntary contributions of citizens or legal entities for the purpose of conducting charity, supporting cultural and educational events, etc.
• State corporations. The Russian Federation is established at the expense of a material contribution. They are formed for the implementation of socially important functions, including managerial and social ones.
• State companies. The Russian Federation is created on the basis of property contributions for the purpose of providing public services and other functions using state property.
• non-profit partnerships. They are created by individuals and legal entities for the formation of various public goods.
• Private institutions. They are created by the owner in order to implement non-commercial functions, including managerial, social and cultural ones.
• State, municipal institutions. Created by the Russian Federation, subjects of the Russian Federation and municipalities. They can be autonomous, budgetary and state-owned. The main goals include the implementation of powers in socio-cultural areas.
• Autonomous non-profit organizations. They are formed in order to provide socially necessary services in various social spheres.
• Associations (unions). They are created to protect the joint, often professional, interests of their members.

Non-profit organizations are performers of socially useful services and will receive financial and property support from the state.

Non-profit organizations that perform certain functions of the state or self-government bodies. There are many non-profit organizations that differ in form and main purpose.

The difference between non-profit organizations and commercial organizations

Consider the main differences between NPOs and commercial ones in the following points:

• goals of organizations. Unlike commercial organizations, whose main goal is to maximize profits, NPOs are based on various non-material goals (charity, cultural revival, etc.);
• profit. In a commercial organization, net profit is distributed among the participants and reinvested in the business processes of the enterprise for its further development and economic efficiency. The profit of a non-profit organization can only go to activities that are consistent with its non-profit goals. At the same time, NPOs can engage in relevant profitable activities, if this is necessary to achieve their good goals, provided that this is stated in their charters;
• salary. In accordance with the federal law "On charitable activities and charitable organizations", an NPO has the right to spend up to 20% of its total annual financial resources on wages. In NGOs, unlike commercial ones, employees cannot receive bonuses and allowances, in addition to their salary;
• source of investment. In commercial organizations, profits, funds from investors, creditors, etc. are used for reinvestment. Support for international grants, the state, social funds, volunteer fundraising, contributions from participants, etc. is widespread in NPOs.

Features of the application of the simplified system of taxation of NCOs

The annual financial statements of the NPO include:

• balance sheet;
• report on the intended use of funds;
• appendices to the balance sheet and the report in accordance with regulatory enactments.

NCOs have the right to use the simplified taxation system (STS), if the following conditions are met:

• for nine months of activity, the income of NCOs is not more than 45 million rubles. (calculated for the year in which the organization draws up documents for the transition to the simplified tax system);
• the average number of employees is not more than 100 employees in the reporting period;
• NCOs do not include branches;
• the residual value of the assets is not more than 100 million rubles;
• absence of excisable products.

Recently, large and long-awaited changes were made to the accounting standards of the Russian Federation, which significantly changed the reporting rules. These changes also apply to the accounting reporting documentation of non-profit organizations that have switched to the simplified tax system.

The use of the USN in non-profit organizations will allow not to pay income tax, property tax and value added tax (VAT).

At the same time, the NPO is obliged to pay the so-called single tax, namely:

• according to the type of taxation "Income", you need to pay 6% from various receipts that are considered income;
• for the object of taxation "Income minus expenses" is 15% of the difference between income and expenses, or 1% if income does not exceed expenses.

Today, it is important for the country to promote the further development of NGOs as a powerful engine for the implementation of various social needs.

Non-profit organization

Non-profit organizations differ from commercial purposes in their activities.

The definition of non-profit organizations is given in Art. 50 of the Civil Code of the Russian Federation. They are considered as organizations that do not pursue profit as the goal of their activities and do not distribute the profits among the participants.

Organizational and legal forms of non-profit organizations

A non-profit organization is considered established as a legal entity from the moment of its state registration in the manner prescribed by law.

The Civil Code of the Russian Federation (Articles 116-121) provides for the following organizational and legal forms of non-profit organizations:

§ consumer cooperatives;

§ public and religious organizations;

§ institutions;

§ associations of legal entities (associations and unions).

Consumer cooperatives

A consumer cooperative is a voluntary association of citizens and legal entities on the basis of membership in order to meet the material and other needs of participants, carried out by combining its members' property share contributions. The name of a consumer cooperative must contain an indication of the main purpose of its activity, as well as the word "cooperative" or the words "consumer union" or "consumer society" (Article 116 of the Civil Code of the Russian Federation). The difference between a consumer cooperative and a production cooperative lies in the fact that it is not a commercial organization, although under certain conditions it may have characteristics characteristic of it.

Public and religious organizations (associations)

Public and religious organizations (associations) are recognized as voluntary formations of citizens, united in the manner prescribed by law based on the commonality of their interests to meet spiritual or other non-material needs. Public and religious organizations can carry out entrepreneurial activities only to achieve the goals for which they were created, and corresponding to these goals.

Such associations can be created in one of the following organizational and legal forms: public organization; social movement; public fund; public institution; organ of public initiative.

Public organizations are created on the initiative of their founders - at least three individuals. Along with natural persons, the founders may include legal entities - public associations.

Funds

The Fund is recognized as a non-profit organization without membership, established by citizens and (or) legal entities based on voluntary property contributions and pursuing social, charitable, cultural, educational or other socially useful goals (Articles 118-119 of the Civil Code of the Russian Federation).

The property transferred to the foundation by its founders is considered the property of the foundation. The founders are not responsible for the obligations of the foundation. The Fund has the right to create business companies or participate in them.

institution

An institution is an organization created by the owner to carry out managerial, socio-cultural and other functions of a non-commercial nature and financed by him in whole or in part (Article 120 of the Civil Code of the Russian Federation).

The institution is liable for its obligations with the funds at its disposal (clause 2, article 120 of the Civil Code of the Russian Federation). The institution is fully or partially funded by the owner. The property of the institution is assigned to it on the basis of the right of operational management.

Associations of legal entities (associations and unions)

Associations of legal entities are associations and unions that are created in order to:

§ coordination of business activities of commercial organizations;

§ protection of common property interests of commercial organizations;

§ coordination of protection of interests.

The founding documents of associations (unions) are the constituent agreement signed by its members and the charter approved by them. Members of associations (unions) retain their independence and the right of a legal entity (Articles 121-123 of the Civil Code of the Russian Federation).

Features of non-profit organizations

The federal law of the Russian Federation No. 7-FZ dated January 12, 1996 "On non-profit organizations" determines that non-profit organizations are created to achieve social, charitable, cultural, educational, scientific and managerial goals, protect the health of citizens, develop physical culture and sports , meeting the spiritual and other non-material needs of citizens and organizations, resolving disputes and conflicts, providing legal assistance, as well as for other purposes aimed at acquiring public goods. The law has a general meaning and applies to all forms of non-profit organizations (with the exception of consumer cooperatives and partly religious organizations).

Non-commercial organizations can be created only in certain organizational and legal forms provided for by the current legislation. There are more than two dozen such forms (Fig. 7.1).

Distinctive features non-profit organizations are their non-profit activities, focus on social effect, the optionality of taking the form of a legal entity, limitations in the bankruptcy procedure

Non-profit organizations function (in the same way as commercial ones) as legally independent and economic entities. They have property in their economic management. The material base of non-profit organizations can be formed by membership fees (consumer cooperatives), which are of a regular nature, and voluntary contributions in the form of donations, grants, etc. are also possible. Any non-profit organization is responsible for its obligations with property owned by it. However, the activities of non-profit organizations are not aimed at maximizing profits from the use of property, but at realizing a public mission, achieving certain public goals expressed in programs and projects.

At the same time, not all forms of non-profit organizations meet such a criterion as "non-distribution of profits between participants."

For example, consumer cooperatives, referred by the Civil Code of the Russian Federation to non-profit organizations, can distribute received entrepreneurial activity income between its members. In this regard, paragraph 3 of Art. 1 of the federal law "On non-profit organizations", and their activities, in addition to the Civil Code, are regulated by a number of special laws (the law of the Russian Federation of June 19, 1992 "On consumer cooperation (consumer societies, their unions) in the Russian Federation", the law of the Russian Federation of December 8, 1995 "On agricultural cooperation", by the law of the Russian Federation of June 15, 1996 "On associations of homeowners", etc.).

Legislatively, non-profit organizations are allowed to engage in entrepreneurial activities if the income from this activity is used to achieve the goals for which they were created.

This activity for many non-profit organizations is forced and is carried out to maintain normal working conditions. If it is necessary to expand entrepreneurial activities, non-profit organizations have the right to be participants in economic companies and investors in limited partnerships, the goals of which may not at all correspond to the goals of non-profit organizations.

The essential difference between non-profit organizations and commercial ones is opportunity their functioning without state registration. The legislation of the Russian Federation on non-profit organizations allows the existence without state registration of certain types of public organizations, institutions, movements, foundations and bodies of public amateur performance. In this case, organizations operate without the rights of a legal entity and without being subjects of civil legal relations (they cannot own or manage property, acquire and exercise property and non-property rights on their own behalf, bear obligations, be a plaintiff and a defendant in court, have bank accounts, printing, etc.).

Unlike commercial organizations, not all non-profit organizations can be subject to bankruptcy proceedings. Thus, Federal Law No. 127-FZ of October 26, 2002 “On Insolvency (Bankruptcy)” stipulates that this law does not apply to institutions, political parties and religious organizations. The peculiarity of the liquidation of non-profit organizations is the absence of a mechanism for the division of property.

Despite the fact that non-profit organizations are created for an indefinite period, the federal law "On Non-Profit Organizations" allows the possibility of creating an organization with a limited duration required to achieve the set goals.

Otherwise, non-profit organizations are subject to the same requirements as commercial organizations, for example, obtaining a license to carry out certain types of activities. Federal Law No. 128-FZ of August 8, 2001 “On Licensing Certain Types of Activities” fully applies to non-profit organizations.

In Russia, there are about thirty forms of non-profit organizations (NPOs). Some of them have similar functions and differ only in name. The main types of NCOs are established by the Civil Code and the Law “On Non-Commercial Organizations” No. 7-FZ of January 12, 1996. There are other normative documents that determine the procedure for the operation of specific forms of NCOs. Let's talk about all types in our article.

Types of non-profit organizations

Since 2008, special grants have been approved by the President to finance NGOs. In six years, their volume has reached 8 billion rubles. Basically, they were received by associations controlled by the Public Chamber. The law distinguishes the following main forms of NCOs:

1. Public and religious associations. This is a community of citizens created voluntarily on the basis of common interests. The purpose of creation is the satisfaction of spiritual and non-material needs.
2. Small communities of peoples. People are united on a territorial basis or consanguinity. They protect their culture, way of life, habitat.
3. Society of Cossacks. They have the goal of preserving the traditions and culture of the Russian Cossacks. Members of the NPO are obliged to perform military service. Such organizations are farm, city, yurt, district and military.
4. Funds. Created to provide social assistance in matters of charity, education, culture, etc.
5. Corporations. They serve to perform social and administrative functions.
6. Companies. Provides services using state property.
7. Non-commercial partnerships (NP). Based on property contributions of members. They pursue goals aimed at achieving public goods.
8. institutions. They are divided into municipal, budgetary, private. Formed by a single founder.
9. Autonomous organizations (ANO). Created to provide services in various areas. It is possible to change the composition of participants.
10. Associations (unions). They operate to protect professional interests. Read also the article: → "".

Choosing the type of NPO, setting goals

An initiative group is formed to create an NGO. It is necessary to decide what type of organization will be registered. Tasks play a primary role in the choice. They are of two types:

1. Internal - an NPO is created in the interests of its members, for their needs and problem solving (NP).
2. External - activities are carried out in the interests of citizens who are not members of an NPO (foundation, ANO).

For example, a tennis club that provides its members with a tennis court and the opportunity to play for free are internal goals, if a school for young tennis players is organized under this NPO, they are external. When determining the nature of the work, it is necessary to take into account the current interests of the members of the association and possible prospects.

Important when choosing an OPF is the number of founders, the possibility of accepting new members, and the property rights of participants.

The table will help determine the type of OPF of the organization being created:

Example. Membership in a kennel club

A group of people are planning to create a club of amateur dog breeders. The goal of the NGO is to exchange experience in breeding breeds, introduce new training methods, help in buying animals, and organize exhibitions.

At the initial stage, it should be established whether the NPO will have members or not. Membership is more suitable for the activities of this club, since more favorable conditions can be created for members compared to outsiders. For example, benefits for the purchase of breeds, feed, etc.

By establishing member privileges, the club will attract new members, and accordingly its popularity will increase, and the amount of contributions will increase. As an OPF for this area of ​​activity, a public organization or NP is most suitable.

Features of NPOs, their difference from commercial organizations

NPOs have some features that distinguish them from commercial structures:

1. Limited legal capacity. Associations can only function in the areas specified in their founding documents and relevant laws.
2. Work in the public interest. The NPO does not set itself the goal of making a profit.
3. Doing business. An NPO may engage in commerce only within the framework of achieving its statutory goals. Profits are not distributed to members.
4. Large selection of organizational and legal forms (OPF). When an NPO is created, a PPF suitable for specific tasks is selected in accordance with the law.
5. Not recognized as bankrupt (except for funds and cooperatives). If there is a debt to creditors, the court cannot declare the organization insolvent. An NPO can be liquidated and property used to cover debt.
6. Financing. The NPO receives assets from members, as well as donations, voluntary contributions, government grants, etc.

Each OPF NPO has its own characteristics. For example, members of cooperatives have the right to share income among themselves.

Advantages and disadvantages of different types of NPOs

Each of the OPF non-profit associations has its own advantages and disadvantages. They are reflected in the table.

Unitary NGOs, that is, those without members, have the advantage of quickly resolving difficulties that arise. The disadvantages include the problem in making final decisions with a large number of founders.

Example. Disadvantage of a unitary NPO

Eight people created the charitable organization "Help" headed by the Board of Founders. The NPO worked successfully, but some of the founders moved, some retired. There is only one manager left. There was a need to amend the Charter. No decision can be made without a vote. It is impossible to collect the rest of the founders.

In this example, time is lost and the organization itself may close. When choosing an OPF, you should be sure of the seriousness of the partners' intentions. The disadvantages of all forms of NCOs are:

• Compliance of activities with the goals approved in the Charter;
• Complicated registration process;
• The specifics of the design of constituent papers, taking into account work tasks;
• Responsibility of the applicant for the information provided in the documents;
• Refusal to register at the slightest inaccuracy in the papers;
• Lengthy verification of documents by the Ministry of Justice;
• Impossibility of distribution of profits.

Advantages:

• Doing business together with social work;
• May not have assets;
• Lack of liability of participants for obligations;
• Simplified reporting;
• The target amounts are not subject to taxation;
• Inherited property is not subject to income tax.

Differences in the main forms of NCOs

The table shows the differences in the main forms of NCOs.

Purposes of creating different forms

• Funds - the formation of property through voluntary contributions and its use for public needs. Have no members. Can engage in entrepreneurship to achieve goals.
• Associations - protecting the interests of participants on the basis of an agreement. They are created by commercial structures for the organization of business management.
• Public organizations - joint work to achieve the goals. They are created by an initiative group of 10 people who are united by common interests.
• Religious associations - confession and familiarization of citizens to the faith, worship, rituals, teaching religion.
• Consumer cooperative - improving the property status of members, providing them with goods and services by pooling contributions. When leaving membership, a person receives his share.
• Institutions - implementation of cultural, social, managerial, and other tasks of a non-commercial plan. Funding is provided by the founder.
• ANO - the provision of educational, medical, sports and other services.
• NP - the achievement of social well-being in all spheres of life: health care, culture, art, sports. This form is suitable for the provision of various types of services.
• Communities of small peoples are created by citizens on a voluntary basis. They must have at least three members. People unite on the basis of common interests, territory of residence, traditions, crafts in order to preserve their way of life, culture, and principles of management. These NPOs can engage in commerce to accomplish their goals. When leaving the community, a citizen has property rights.

Taxation and accounting

If a public association does not have commercial activities and taxable assets, it reports to the tax office once a year.

Represents the balance sheet, form 2 and earmarked expenditure report. Non-budgetary fund NCOs submit reports quarterly. In pension - form RSV-1, in social insurance - 4-FSS. NPOs report on the following taxes: VAT, income, property, land, transport. Accounting forms 1 and 2 are also submitted to Rosstat at the end of the year. NCOs applying the simplified tax system annually submit a single tax declaration.

For all non-profit structures, it is mandatory to provide information on the average number of employees and income statements when paying wages. These documents are transferred to the tax office at the end of the year.

• consumer cooperative. Engaged in entrepreneurship. Submits full reports on a quarterly basis. Has no benefits. The Board of the NCO is responsible for the tax information submitted and for the data published in the media. The annual report is subject to verification by the audit commission of the NCO before submission.
• Religious associations. They don't pay income tax. When receiving money and property abroad, NCOs of this form must account for these receipts separately from others. Organizations must submit to the Ministry of Justice information on the results of their work. The NPO is obliged to publish the same data. The report must be submitted by April 15th.
• Accounting in the NP does not provide for benefits and is carried out according to almost the same requirements as in commercial companies.
• Funds. It is necessary to take into account the sources of funds. Reports on accounting and taxes are presented in a general manner.
• Associations. Accounting is carried out according to the estimate. It is drawn up for a year, contains a plan for spending and receiving money.
• Cossack associations submit information about their numbers to the Ministry of Justice. The annual report is compiled by Ataman.

For all types of NPOs, funds received to solve statutory tasks are not subject to income tax. Funds, the receipt of which has a designated purpose and is not related to the sale of goods, the performance of work or services, is not subject to VAT. Payments for the service of the disabled are exempt from personal income tax.

Rubric “Questions and answers”

Question number 1. What is the peculiarity of the formation of ANO?

A characteristic feature of the ANO is that employees cannot make up more than 1/3 of all members of the governing body.

Question number 2. Which NPOs are exempt from paying VAT?

Associations of disabled people, unitary enterprises under healthcare and social protection institutions, organizations with more than 50% disabled people are exempted from paying VAT.

Question number 3. What is the Register of Undesirable NPOs?

In May 2015, the president signed the Undesirable Organizations Act into law. They include foreign non-governmental NGOs that pose a threat to the Constitution, defense capability and security of the Russian Federation.

Question number 4. What reports do NGOs submit to the Ministry of Justice?

The Ministry of Justice annually submits information about the work of NGOs, the composition of the leadership, and income from foreign sources.

Question number 5. How do political parties report at the end of the year?

Parties within 30 days after the end of the quarter submit to the Central Electoral Commission information on the receipt and expenditure of funds, a summary report is submitted before April 1 of the next year.

So, there are many types of NPOs. When choosing an appropriate form, one should take into account the goals of creating an organization and other features established by law for each OPF.

Hello, friends! The conversation will be about NGOs - Non-Profit Organizations. We constantly register and accompany NGOs (more than 200 per year), this is our main specialization and favorite work. On the Internet, there is a lot of old, unprofessional and outdated information on the topic of creating NGOs. If you are interested in a topic related to registration in 2018 and the further work of NGOs, here you will find answers to the main questions. Or find out the answers you need to know.

Here is a list of questions from people who are thinking about setting up an NPO:

NPO - what is it and do I need it? What is the essence of NGO?

Non-profit organizations, as the name implies, are organizations whose purpose is non-profit activities in certain areas. NPOs do not have beneficiaries or owners who receive interest, income or dividends. An NPO cannot have entrepreneurial activities for the purpose of operating in a non-commercial field in the areas that the law clearly describes.

To put it simply, NGOs operate in the field of: education, science, culture, sports, healthcare, ecology, charity, protection of legal rights and freedoms, etc. All these activities are socially oriented and are fully spelled out in Article 31.1 of the Federal Law "On Non-Commercial Organizations".

Non-profit organizations are subject to two main laws, the Law on Non-Profit Organizations and the Civil Code Chapter. And the main controlling body is the Ministry of Justice.

NCOs also have a number of advantages. It operates in a non-profit field, in many cases, have an advantage over commercial organizations. Often the income is completely exempt from taxation. It has an advantage when interacting with government agencies. Opportunity to participate in grants and receive state support allocated specifically for NGOs. Obtaining space from the state, such as office or sports, for the implementation of their goals. The presence of a social personal income tax deduction, which can be received by individuals sponsoring non-profit organizations.

In fact, the goals of the state and NGOs often coincide, for example, the development of science or sports. And if a non-profit organization achieves success in its activities, then it is in the interests of the state to help it through grants, bonuses or subsidies. This, in turn, helps non-profit organizations to implement their programs.

Features of non-profit organizations and what are they?

The consequence of the absence of NPO owners is that all the property of the Non-Profit Organization belongs only to it. In fact, management is carried out by the Head, who may be called the chairman, director, president, or whatever. The main thing is that the Leader is elected by the members of the NPO, all members are equal, and it is forbidden by law to restrict any of the members.

It is important to say that there are quite a few types of NPOs. They can be divided according to two main features. The first is the place of registration, where a package of documents for registration and further changes in the statutory documents are submitted. This is the Federal Tax Service or the Ministry of Justice. The second sign is whether the organization is based on membership. When you create a non-membership NGO, this is your project, and you have the opportunity to control it by investing resources and efforts in it. It is very difficult to do this in a membership-based NGO, you, in fact, are the initiator of a project that in the future will be developed by the forces and vision of a large group of people. You can keep control only by remaining the leader of the movement and your authority.

1 group. Registered in the Ministry of Justice not based on membership:

• (Autonomous non-profit organization)

2 Group. Registered in the Ministry of Justice based on membership:

• Cossack societies

3 Group. Registered in the Federal Tax Service based on membership.

• Consumer cooperatives

4 Group. Registered in the Federal Tax Service not based on membership.

• Government agencies
• State institutions
• Municipal institutions

It is important to say that it is very difficult, or rather impossible in most cases. It is easier to establish a new NGO. Responsibly approach the choice of the form of NPO.

What is required to form a non-profit organization?

You need to answer yourself a few key questions and have the necessary documents.

It is necessary to decide in which non-profit area you will operate and, most importantly, how you will realize your goals.

By answering the first question, you will be able to decide on the form of NPO that you need to create.

Depending on the form, you will need at least one to three founders' passports.

Decide on the composition of the governing bodies of the NPO, their positions and copies of the passport.

Full and abbreviated name of your future NPO.

Have data for a legal address, this can be an office (Letter of Guarantee from the owner of the office) or the home address of one of the founders (provided that he is the owner of the apartment).

4000 rubles for state duty

Approximately 3600 rubles for Notary services.

Step-by-step instructions for registering an NPO.

You have decided to create an NGO, and the first question is where to start:

For registration, at least one founder is required, in some forms two, but three people are required in the mandatory collegiate governing body. Those. one person can be the founder, head and member of the collegial management body and two more can only be members of the collegiate management body. All the main issues are decided by the collegial governing body, and not by the founder.

- Choosing a name for our NGO.

The question is more difficult than you might think. First, the name must be unique. Secondly, it consists of three parts: the organizational and legal form, a reflection of the nature of your activity, the name itself. For example: AUTONOMOUS NON-PROFIT ORGANIZATION FOR THE DEVELOPMENT OF CULTURE AND ART "Dawn", as you can see, it consists of three mandatory parts. The name should define the nature of your activities, as a result, your goals and the composition of the future Charter. This implies an important limitation, in fact, the name will determine the types of your activities and you will not be able to engage in all socially-oriented activities. For example, a sports organization will not be able to deal with ecology. It is also impossible just like that international, all kinds of names of public authorities, other forms (fund, union, association), etc. Foreign characters and words are not allowed. If a rare name or a little-known Russian word is used, it is better to attach an explanatory letter describing it. Not everyone knows what Farahrud is, including employees of the Ministry of Justice, who may mistake it for a foreign word.

- Decide on the legal address.

The legal address is the official location of the organization, and the registration of ANO takes place at the location of the legal address. So where can you get it? There are several ways.

The easiest way, the legal address is provided by one of the founders to their apartment, a prerequisite is that the apartment must be owned. If the property is a share, then the consent of the other participants is required.

The second way - the office under the lease agreement will be the legal address, because. the organization has not yet been established, the owner of the office issues you a letter of guarantee that he will conclude a lease agreement with you and agree that the legal address of the organization will be there.

In practice, there is a third way, the most dubious one - "buying a legal address", the owner provides you with a letter of guarantee, but after registration he provides you with only postal support for the organization. It's cheaper than renting an office, but it's worth going down this path only with trusted partners. You can get to the "black-rubber" address and get a refusal from the Ministry of Justice or, after registering an NPO, be able to open a current account.

- Preparation of documents for submission to the Ministry of Justice.

Next is the most difficult step. Preparation of a package of documents for registration of NPOs. This package of documents is submitted to the regional Ministry of Justice, not to be confused with the Ministry of Justice of Russia. For example, in Moscow, this is the Moscow Ministry of Justice. The Ministry of Justice for the Moscow Region is also located in Moscow.

The minimum registration package consists of:

• Charter 3 copies
• Decision (Protocol) 2 copies
• Application certified by a notary - 1 copy
• Application signed by the applicant - 1 copy
• State duty payment receipt (original)

Separately, I would like to pay attention to the Charter of NGOs.

The charter should reflect exactly your nature of activity, goals and objectives of the organization, types of activities. All these items are formed in accordance with the name of the organization! The Charter specifies: The name of the non-profit organization, location, goals and subject of activity, information about branches and representative offices. The charter also determines the procedure for introducing changes, reorganization or liquidation of a non-profit organization, the procedure for monitoring the activities of the organization.

The procedure for registering an NPO in the Ministry of Justice

The procedure for registering an NPO with the Ministry of Justice is fundamentally different from registering an LLC. The registration itself consists of four steps, and often you can only hear the terms of some, which confuses people.

To put it simply, the full registration period, from the moment the documents are submitted to the Ministry of Justice, takes at least 1.5 months. And these months and a half consist of five stages, in which at least 4 people take part. This is one of the reasons why it is very difficult to speed up registration, and if you succeed, it will only be a few days. I will describe these steps:

1. Documents are submitted to the Ministry of Justice, accepts them in the "acceptance specialist" window.

• The first option is "Refusal" in registration, everything is clear with this. Everything from the beginning, repeated payment of the state fee and almost always repeated costs for the Notary.
• The second option is "Revision", if there are minor comments on the Charter, the specialist calls the applicant at the number indicated in the application and asks to make changes. It is important that if you miss a call and do not find your specialist today, tomorrow there will be a refusal! So, it is better to find out the appointed specialist and his phone numbers in advance. Accordingly, repeated expenses for a notary and a fee do not arise. After the "Revision" examination may take again 3 weeks, and the terms of registration increase sharply.
• The third option is a positive decision, cheers. But this is only the middle of the road.

3. The Ministry of Justice itself sends a package of documents to the Federal Tax Service (Tax), they go for about a week.

4. Documents are checked by the Federal Tax Service, it is not as strict as in the Ministry of Justice. And there can only be two solutions. positive or negative decision. If negative, then you are at the beginning of the path. In case of a positive decision, registration numbers of TIN and OGRN are assigned, with entry into the unified register of legal entities. Since then, the NGO has existed. You can take an extract from the Unified State Register of Legal Entities and, based on it, perform certain actions.

5. Documents of the created organization are going back to the Ministry of Justice for another week.

6. The Ministry of Justice, having received documents from the Federal Tax Service, issues an additional Certificate of Registration of a non-profit organization. It is important to say that this certificate is signed personally by the head of the Ministry of Justice. In this connection, this stage can easily stretch from one to two or three weeks, and any appeal to the conscience of a specialist in the "window" or on the phone will not change the situation. He simply does not dare to report your dissatisfaction to senior management.

Having received a package of documents from the Ministry of Justice, be sure to check if there are any mistakes made when entering basic data into the Unified State Register of Legal Entities, for example, in your full name. founders and managers, address, name, etc. d.

Then you make a print, this is a must. Only limited liability companies and individual entrepreneurs can be exempted from seals. And be sure to get a "Notice" with statistics codes in ROSSTAT (Statistics).

We collect what happened in a beautiful package and open a current account in the bank we like. The leader does this and it is better to do it right away. Without a checking account, an NPO can rarely exist, and over time it becomes more and more difficult to do so. NCOs without a checking account, this is generally a separate article for discussion.

Expenses associated with the registration of NCOs.

Let's go as it comes. After a minor expense associated with the preparation of documents, paper and ink. There are notary expenses and amount to at least 3500 rubles if we have 1-2 founders. Further, the state fee is 4000 rubles, which must be paid at the bank according to the receipt. The costs associated with opening a current account are approximately 2-3 tr., it should be noted that prices in state-owned banks are higher than in commercial ones, but their reliability is beyond doubt. Please note that when revoking a license from a bank, an organization in 95% of cases loses its money in current accounts.

Separately, I would like to say. After the establishment, the organization will incur fixed costs associated with maintaining a current account of 1-3.5 tr. depending on the bank. As well as accounting for NPOs by a worthy accountant, we will get at least 2000 rubles per month.

Rules of work and obligations of NGOs.

This topic is very voluminous, we will try to analyze the three main questions, respectively:

1. Where can an NGO work?
2. Who controls the work of NGOs?
3. The principle of the NGO.

Where can an NGO work?

The Charter of any NPO prescribes the territorial scope of activity, if it is simpler - these are the regions in which the NPO can operate. By default, the main region will be the one in which your legal address is located. In additional regions, the NCO operates on the basis of branches or departments. Depending on the form of an NPO, you can open branches, branches, or both of these types at the same time. It is important to say that for each form, the expansion of the territorial sphere of activity is implemented in different ways. This must be read separately. I will point out the difference between them.

Branches are independent structural units with their own registration data and settlement accounts in banks. Their creation leads to a new edition of the charter of NCOs. The structure of the organization and the principle of management in the presence of branches is completely changed. Branches open for example ANO.

Branches are created by internal documents, do not lead to the creation of a new version of the charter and do not lead to fundamental changes in NPOs. But not in any form of NPO, it is possible to open branches. Branches, for example, can be opened in a Public Organization.

There are forms for which the territorial sign is not so important, for example, funds. Foundations, at their core, collect and distribute funds. Their activities are based on the promotion or joint implementation of social projects with other NGOs. As a rule, they simply do not have the need for branches or branches. They perfectly achieve their goals, relying on one single region, redistributing the collected resources.

Separately, it must be said about the All-Russian organizations and NGOs, which Just like that, you can’t use it, for each form of NGOs there are their own rules. For a public organization, this is an action on the territory of more than 43 regions of Russia, for example, the opening of more than 43 branches. For the Association (union), this is a period of activity of more than 5 years, more than a third of the regions and a unique activity that still needs to be proven.

International status and use of the appropriate title. To do this, you need to take three steps. Create an NGO. Then create a representative office of your NPO in another country according to its laws. The third step, having all the documents for the created representative office, is to submit documents to the MINISTRY OF JUSTICE of RUSSIA for a new charter, name and status. They often ask how to create a "GLOBAL NPO", the answer is no way, it is impossible to do this and there is no such concept in the law.

Who controls the work of NGOs?

The activities of NGOs are somewhat more complicated than the activities of commercial organizations. The NPO is mainly controlled by the Ministry of Justice and the Tax Administration (FTS). The principle and goals of control are very different for them. If a book is not enough to describe all the subtleties, but we will try to outline the main principles.

The Ministry of Justice controls whether the activities of NGOs comply with the law on non-profit organizations. It is checked whether the activity of the NPO complies with its charter and whether the funds are spent lawfully. It is the Ministry of Justice that receives complaints about the activities of NGOs and decides on its forced liquidation. Receives annual reports from NPOs on the confirmation of activities, key financial and economic indicators and the composition of management bodies. Checks the intended use of the funds received and the legality of their use within the non-commercial field. In fact, the Ministry of Justice has a supervisory function, in case of non-compliance, it issues an order to eliminate the shortcomings or liquidate the NPO.

Tax (FTS) performs several other functions. All NGOs, within the framework of their charter, can engage in income-generating activities that are taxed. Reports and declarations are submitted quarterly to the tax office. Based on the reporting and analysis of the composition of the operations of the current account, the Federal Tax Service checks the correctness of the calculation and payment of taxes. In other words, the Federal Tax Service performs fiscal control functions. And in case of violations, it fines the NCO, blocks settlement accounts, and requires explanations from the head if the data provided is incomplete, contradictory or unreliable.

Also, all NPOs report to the Pension Fund, the Social Insurance Fund and Rosstat, even if the NPO does not have any activities or employees.

The principle of the NPO

After its establishment or annually, the NCO holds a general meeting of members. At this meeting, within the framework of the charter of the NPO, a plan for the development of the NPO in the current year is determined. Simply put, members decide the main principles and goals of their NPO's activities by setting goals for the next year, possibly developing a specific program. Perhaps a mechanism for the implementation of socially-oriented activities is being determined.

The second important question is how the set goals will be achieved, by what means. Priority sources of income formation are determined. Accordingly, to raise funds, events and promotions can be planned, for example, dedicated to holidays or solemn dates. Perhaps the main source of funds is expected to be income-generating activities, and a description of the development of this direction is necessary.

The third question is the estimate for the current year. Having determined the goals of the non-profit organization and the sources through which they will be implemented. Members of the meeting form an estimate with the planned amount of income for each article and their intended use for the planned purposes. It is important to say that the estimate should not be exactly executed within a year, this is just a plan. At the end of the year, an actual estimate is drawn up, members of the meeting study the planned and actual estimates in order to take into account the experience of the past year and be able to better plan the next year.

I would like to note that estimates in NCOs may not exist at all, because. financial transactions are completely absent, and the statutory activities, goals and objectives are fully implemented. For example, a public organization operates at the expense of its members and volunteers who act free of charge or at their own expense, fully realizing the goals of educating and advising the population about their rights. As you can see, financial transactions can be minimal or even completely absent.

Separately, I note that taxes are mainly levied on income-generating activities (income from the sale of goods and services), which is a source of income for NGOs. It is permissible to receive income only within the framework of those activities that are in the charter (to write down purely commercial activities in the charter, such as trade, agency services, construction of buildings and structures, etc. The Ministry of Justice will not give you during registration or changes). By itself, this activity cannot be the goal of an NPO. An exception is the construction of the activities of some ANOs. When they carry out income-generating activities, such as the provision of sports services, and sections at cost. Without receiving any financial result, the ANO immediately fulfills its main statutory goal - the development of sports, i.e. the goals of such an ANO do not change, this is the development of sports, it just turns out that both the statutory activities and the income-generating activities merge into being performed in parallel.

Conclusion.

Here were described the basic knowledge about non-profit organizations that everyone who is interested in this topic should know. Separately, for each form of NPO, we have our own sections, it is also worth reading the detailed articles on the issues that are raised here in general terms.

If you have something to say, write in the comments, we will be happy to answer.

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