Types of non-profit organizations are. Features of different types of NGOs, their differences and the purpose of creation

* Calculations use average data for Russia

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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According to the current legislation of the Russian Federation, a non-profit organization may carry out one or more types of activities that are not prohibited by the Law and that correspond to the goals of the activity provided for by its constituent documents.

The legislation of the Russian Federation establishes certain restrictions on the types of activities that non-profit organizations of certain organizational and legal forms are entitled to engage in. Certain types of activities may be carried out by non-commercial organizations only on the basis of special permits (licenses).

Entrepreneurial activity, according to the Law of the Russian Federation "On non-profit organizations", a non-profit organization can be carried out only to achieve the goals for which it was created. The Law recognizes as such an activity the production of goods and services that bring profit, which meet the objectives of the establishment of a non-profit organization, as well as the acquisition and sale of securities, property and non-property rights, participation in business companies and participation in limited partnerships as a contributor.

A non-profit organization is considered to be established as a legal entity from the moment of its state registration in accordance with the procedure established by law, owns or manages separate property, is liable (with the exception of institutions) for its obligations with this property, can acquire and exercise property and non-property rights on its own behalf. , bear duties, be a plaintiff and a defendant in court.

A non-profit organization must have an independent balance sheet or estimate.

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

At the same time, a non-profit organization has the right to:

In accordance with the established procedure, open bank accounts in the territory of the Russian Federation and outside its territory;

Have a seal with the full name of this non-profit organization in Russian;

Have stamps and letterheads with their name, as well as an emblem registered in the prescribed manner. A non-profit organization has a name containing an indication of its organizational and legal form and the nature of its activities. A non-profit organization whose name is registered in accordance with the established procedure has the exclusive right to use it. The location of a non-profit organization is determined by the place of its state registration. The name and location of a non-profit organization are indicated in its constituent documents.

The sources of formation of property of a non-profit organization in monetary and other forms are:

Regular and one-time receipts from the founders (participants, members);

Voluntary property contributions and donations;

Proceeds from the sale of goods, works, services;

Dividends (income, interest) received on shares, bonds, other securities and deposits;

Income received from the property of a non-profit organization;

Other receipts not prohibited by law.

Laws may establish restrictions on the sources of income of certain types of non-profit organizations.

The sources of formation of the property of a state corporation may be regular and (or) one-time receipts (contributions) from legal entities.

The list of organizational and legal forms of non-commercial legal entities, provided for by Art. 116-123 of the Civil Code of the Russian Federation, is not exhaustive. It has already been significantly expanded due to many special regulations governing the activities of certain types of organizations: Federal Law of January 12, 1996 N 7-FZ "On non-profit organizations", Federal Law of May 19, 1995 N 82-FZ "On public associations" , Federal Law of December 30, 2006 N 275-FZ "On the procedure for the formation and use of the target capital of non-profit organizations."

Types of non-profit organizations:

1. Association and union - a non-profit organization that is created by combining commercial or non-profit organizations in order to coordinate their activities, as well as to represent and protect common property interests.

2. Autonomous non-profit organization - a non-profit organization without membership, established by citizens and (or) legal entities on the basis of voluntary property contributions.

3. Non-profit partnership - a non-profit organization based on membership, not aimed at making a profit, established by citizens and (or) legal entities to assist its members in the implementation of activities.

4. Institution - a non-profit organization created by the owner to provide non-commercial services of a specific type: managerial, socio-cultural and others.

5. Foundations - non-profit organizations without membership, established by citizens and (or) legal entities on the basis of voluntary property contributions, pursuing social, charitable, cultural, educational or other socially useful goals.

6. Homeowners' partnership - a form of association of homeowners for joint management and maintenance of the real estate complex in a condominium, possession, use and disposal of common property within the limits established by the legislation of the Russian Federation. In November 2007, the State Duma adopted amendments to the law "On Non-Commercial Organizations" concerning the simplification of the procedure for state registration of homeowners' associations, as well as gardening, gardening, summer cottages and garage non-profit associations of citizens. Public association - are created on the initiative of their founders - at least three individuals. The number of founders for the creation of certain types of public associations may be established by special laws on the respective types of public associations.

7. A political party is a public association created for the purpose of the participation of citizens of the Russian Federation in the political life of society through the formation and expression of their political will, participation in public and political actions, in elections and referendums, as well as in order to represent the interests of citizens in government bodies and local governments.

8. Trade union - a voluntary public association of citizens connected by common production, professional interests in the nature of their activities, created for the purpose of representing and protecting their social and labor rights and interests.

9. Religious association - a voluntary association of citizens of the Russian Federation, other persons permanently and legally residing in the territory of the Russian Federation, formed for the purpose of joint confession and dissemination of faith and having signs corresponding to this purpose.

10. Credit consumer cooperative - a consumer cooperative of citizens created by citizens who voluntarily united to meet the needs for financial mutual assistance.

11. An agricultural consumer cooperative is an agricultural cooperative established by agricultural producers and (or) citizens running private subsidiary farms, subject to their mandatory participation in the economic activities of the consumer cooperative.

12. Housing savings cooperative - a consumer cooperative established as a voluntary association of citizens on the basis of membership in order to meet the needs of members of the cooperative in residential premises by combining share contributions by members of the cooperative.

13. Housing or housing construction cooperative - a voluntary association of citizens and (or) legal entities on the basis of membership in order to meet the needs of citizens in housing, as well as manage residential and non-residential premises in a cooperative house.

14. A horticultural, horticultural or dacha non-profit association (a horticultural, horticultural or dacha non-profit partnership, a horticultural, horticultural or dacha consumer cooperative, a horticultural, horticultural or dacha non-profit partnership) is a non-profit organization established by citizens on a voluntary basis to assist its members in solving common social and economic tasks of horticulture, horticulture and dacha farming).

NPOs are created without limitation of the period of activity, unless otherwise established by the founders of the non-profit organization.

NCOs may have civil rights corresponding to the goals of their activities, provided for in their constituent documents, and bear obligations related to these activities.

The activities of some forms (all public associations) of NCOs are allowed without state registration, but at the same time, the organization does not acquire the status of a legal entity, cannot own or, on the basis of other material rights, separate property. Only having the status of a legal entity, an organization can acquire property and non-property rights on its own behalf, bear obligations (be a participant in civil transactions, conduct economic activities), be a plaintiff and defendant in court. Legal entities are required to have an independent balance sheet or estimate, a bank account, be registered with tax and other control and accounting state bodies.

A non-profit organizational unit under the state - NCOP under the state, has as the main goal of its activity, the development and increase of positive energy aimed at achieving generally accepted, public benefits. NCOP under the state to be created to achieve public social, charitable, cultural, educational, recreational, political, scientific and managerial goals, in the areas of protecting the health of citizens, developing physical culture and sports, meeting the spiritual and other non-material and material needs of citizens, protecting the rights, legal interests of citizens and organizations, resolution of disputes and conflicts, provision of legal assistance, as well as for other purposes aimed at achieving public benefits. Non-profit organizational units are not entitled to engage in entrepreneurial activities, even if this activity is aimed at achieving the goals of the organization, thereby excluding the fact of corruption and fraud on the part of persons authorized in this jurisdiction [appointed individuals. persons for this post].

1. Fundamentals of the functioning of non-profit organizations.

Non-profit organizations (NPOs) are organizations established for the purpose of producing goods and services. The status of NCOs does not allow them to serve as a source of profit for their founders. Thus, in the Civil Code of the Russian Federation, a non-profit organization is defined as an organization that does not have profit making as the main goal of its activities and does not distribute the profits received among the participants. Non-profit organizations are created to achieve social, charitable, educational, scientific and managerial goals, as well as other goals.

The organizational and legal forms of non-profit organizations are:

institution;

public organization (association);

consumer cooperative;

non-commercial partnership;

autonomous non-profit organization;

association of legal entities (association and union).

The Federal Law of November 12, 1996 "On Non-Commercial Organizations" applies to all non-commercial organizations created or being created on the territory of the Russian Federation insofar as otherwise is not established by other federal laws. This federal law defines the forms of NCOs.

The Federal Law of May 19, 1995 “On Public Associations” defines a public association as “a voluntary, self-governing, non-profit formation created on the initiative of citizens who have united on the basis of a common interest in order to achieve the common goals specified in the charter of a public association”, and gives it the following organizational and legal forms:

public organization;

social movement;

public fund;

public institution;

body of public initiative;

The founding documents of the NPO are:

charter approved by the founders (participants, property owner) for a public organization (association), foundation, non-profit partnership, private institution and autonomous non-profit organization;

the memorandum of association concluded by their members and the articles of association approved by them for the association or union.

To register a non-profit organization upon its creation, the authorized body or its territorial body shall be provided with:

statement;

founding documents;

the decision to establish an organization;

information about the founders;

document confirming the payment of the state fee.

The executive body of an NPO may be collegiate and (or) sole. The supreme governing bodies of NCOs in accordance with their constituent documents are:

a collegiate supreme governing body for an autonomous NPO;

general meeting of members for a non-profit partnership, association (union).

The competence of the governing bodies of NCOs includes:

change of charter;

formation of executive bodies;

approval of the annual report, balance sheet, financial plan.

A feature of a foreign non-profit non-governmental organization is that it was created outside the territory of the Russian Federation in accordance with the legislation of a foreign state, and its founders (participants) are not state bodies.

Autonomous, private, budgetary institutions also stand out among NGOs.

A private institution is a non-profit organization created by the owner (citizen or legal entity) to carry out managerial, socio-cultural or other functions of a non-commercial nature.

Features of the legal status of budgetary institutions are defined by the Budget Code of the Russian Federation. Yes, Art. 161 of the Budget Code determines that a budget institution carries out operations for spending budget funds in accordance with the budget estimate, it does not have the right to receive credits (loans), independently acts in court as a defendant for its monetary obligations, ensures the fulfillment of its monetary obligations specified in executive document, within the limits of budgetary obligations brought to it.

In order to increase the efficiency of spending budgetary funds through the transition to the financial provision of public services on the basis of the state assignment and the principles of per capita financing, the process of reorganization of budgetary institutions into autonomous institutions is underway.

In accordance with the Federal Law of November 3, 2006 No. 174-FZ "On Autonomous Institutions", autonomous institutions can be created by establishing them or changing the type of an existing state or municipal institution. An autonomous institution is a non-profit organization established by the Russian Federation, a constituent entity of the Russian Federation or a municipality to perform work, provide services in order to exercise the powers of state authorities provided for by the legislation of the Russian Federation, the powers of local governments in the fields of science, education, healthcare, culture, social protection, employment population, physical culture and sports. The income of an autonomous institution is at its own disposal and used by it to achieve the goals for which it was created.

A non-profit organization that does not have a membership and was established by citizens and (or) legal entities on the basis of voluntary property contributions. Such an organization may be created to provide services in the field of education, health care, culture, science, law, physical culture and sports. According to the current legislation of the Russian Federation, an ANO can carry out entrepreneurial activities aimed at achieving the goals for which it was created, but profits are not distributed among the founders. It is also important to know that the founders of an autonomous non-profit organization do not retain rights to the property transferred by them to the ownership of this organization, are not liable for the obligations of the autonomous non-profit organization created by them, and it, in turn, is not liable for the obligations of its founders.

The founders of an autonomous non-profit organization do not have any advantages over the participants of the established ANO and can use its services only on equal terms with other persons. Supervision over the activities of an autonomous non-profit organization is carried out by its founders in the manner prescribed by the constituent documents. The supreme governing body of an autonomous non-profit organization must be collegiate, and the founders of the ANO independently determine the form and procedure for the formation of the collegiate supreme governing body.

The collegial supreme governing body of the ANO is the general meeting of founders or another collegial body (the Board, the Council and other forms, which may include the founders, representatives of the founders, the director of the ANO).

Non-commercial partnership

This is a non-profit organization based on membership, established by citizens and (or) legal entities (at least 2 people) to assist its members in carrying out activities aimed at achieving social, charitable, cultural, educational, scientific and other goals. A non-commercial partnership is a legal entity that can, on its own behalf, acquire and exercise property and non-property rights, perform duties, be a plaintiff and a defendant in court. A non-commercial partnership is created without limitation of the period of activity, unless otherwise established by its constituent documents.

One of the features of this organizational and legal form of non-profit organizations is that the property transferred to the non-profit partnership by its members becomes the property of the partnership. In addition, like founders in ANOs, members of a non-profit partnership are not liable for its obligations, and a non-profit partnership is not liable for the obligations of its members. A non-profit partnership has the right to carry out entrepreneurial activities that correspond to the statutory goals of the partnership.

The mandatory rights of members of the organization include the opportunity to participate in the management of the affairs of a non-commercial partnership, to receive information about the activities of a non-commercial partnership in accordance with the procedure established by the constituent documents, to withdraw from a non-commercial partnership at their own discretion, and others. The supreme governing body of a non-profit partnership is the general meeting of the members of the organization. A participant in a non-commercial partnership may be excluded from it by decision of the other participants in cases provided for by the constituent documents. A participant excluded from a non-commercial partnership has the right to receive a part of the organization's property or the value of this property.

Fund

this is one of the most common organizational and legal forms of non-profit organizations. The Foundation is established for certain social, charitable, cultural, educational or other public benefit purposes by pooling property contributions.

Compared with other forms of non-profit organizations, the fund has a number of significant features. First of all, it is not based on membership, so its members are not required to take part in the activities of the foundation and are deprived of the right to participate in the management of its affairs. In addition, the fund is the full owner of its property, and its founders (participants) are not liable for its debts. In the event of liquidation of the fund, the property remaining after the repayment of debts is not subject to distribution between the founders and participants.

The fund's legal capacity is limited: it has the right to carry out only those entrepreneurial activities that correspond to the goals of its creation, prescribed in the charter. In this regard, the law allows funds to participate in entrepreneurial activities both directly and through business companies created for these purposes.

Unlike a number of other non-profit organizations, the foundation does not have the right to participate in limited partnerships as a contributor. The founders, members and participants of public funds cannot be state authorities and local self-government bodies.

The property activities of the fund must be carried out publicly, and to oversee the compliance of the activities of the fund with the provisions prescribed in its charter, a board of trustees and a control and audit body (audit commission) are created.

The Board of Trustees of the Foundation supervises the activities of the Foundation, the adoption of decisions by other bodies of the Foundation and ensuring their implementation, the use of the Foundation's resources, and the Foundation's compliance with the law. The board of trustees of the foundation may apply to the court for the liquidation of the foundation or the introduction of amendments to its charter in cases provided for by law. Decisions made by the Board of Trustees are advisory in nature, in contrast to the decisions of the governing and executive bodies.

Members of the Foundation's Board of Trustees perform their duties in this body on a voluntary basis (voluntarily) and do not receive remuneration for this activity. The procedure for the formation and activities of the board of trustees is determined by the charter approved by its founders.

Amendments to the charter of the fund, as well as its liquidation, are possible only in court.

Charitable Foundation

A charitable foundation is a non-profit organization established by pooling property contributions for the purpose of carrying out charitable activities.

The activities of the charitable foundation and the procedure for its implementation are regulated by the statutory documents. As a rule, charitable foundations raise funds for their activities in two ways. Option one: the foundation finds a sponsor or a certain philanthropist acts as its founder, which can be either a state or a company, or an individual individual. Another option: the fund itself may try to earn funds for the conduct of statutory activities.

Participation in charitable foundations is prohibited for state authorities, local governments, as well as state and municipal enterprises and institutions. Charitable foundations themselves do not have the right to participate in business companies jointly with other legal entities.

The structure of the foundation does not provide for membership, therefore, given that charitable activities require constant material costs that cannot be provided in the absence of membership fees, the law allows foundations to participate in entrepreneurial activities both directly and through business companies created for these purposes.

According to the law, it is obligatory to create a board of trustees in a charitable foundation - a supervisory body that oversees the activities of the foundation, the use of its funds, the adoption of decisions by other bodies of the foundation and ensuring their implementation.

The board of trustees of the foundation may apply to the court for the liquidation of the foundation or the introduction of amendments to its charter in cases provided for by law.

institution

An institution is a non-profit organization created by the owner to provide managerial, socio-cultural and other services of a non-commercial nature and financed by him in whole or in part. Legal entities and individuals, municipalities and the state itself can act as the owner. An institution may be created jointly by several owners.

The constituent document of the institution is the charter, which is approved by the owner. Like other non-profit organizations, the institution's property is under the right of operational management, i.e. the institution may use and dispose of it only to the extent permitted by the owner.

The institution shall be liable for its obligations with the funds at its disposal, and in case of their insufficiency, the debt shall be collected from the owner of the institution.

Despite the fact that the institution is the organizational and legal form of non-profit organizations, the owner can give the institution the right to engage in entrepreneurial activities that generate income, providing for this clause in the charter. Such incomes (and the property acquired at the expense of them) are accounted for on an independent balance sheet and come under the economic management of the institution.

Association or union

To coordinate their business activities, as well as to represent and protect common property interests, commercial organizations may create associations in the form of associations or unions. Associations and unions can also unite non-profit organizations, however, in accordance with the legislation of the Russian Federation, associations of legal entities can only be created by commercial or only non-profit legal entities.

Simultaneous participation in the association of commercial and non-commercial organizations is not allowed.

Having united in an association or union, legal entities retain their independence and the status of a legal entity. Regardless of the organizational and legal form of legal entities that are members of associations and unions, they are non-profit organizations.

The association (union) is not liable for the obligations of its members, but they, on the contrary, are liable for the obligations of the association with all their property. The grounds and limits of this responsibility are prescribed in the founding documents.

The supreme governing body is the general meeting of members of the organization. If, by decision of the participants, the association (union) is entrusted with conducting entrepreneurial activities, such an association (union) is transformed into a business company or partnership. Also, in order to carry out entrepreneurial activities, an association (union) may create a business company or participate in such a company.

The property of an association (union) is formed at the expense of regular and one-time receipts from participants or from other sources permitted by law. When an association is liquidated, the property remaining after repayment of debts is not distributed among the participants, but is directed to purposes similar to those of the liquidated association.

Public association

This is a voluntary, self-governing non-profit organization, created on the initiative of a group of citizens on the basis of common interests and for the implementation of common goals.

Public associations can be created in the form of:

• public organization (an association based on membership and created on the basis of joint activities to protect common interests and achieve the statutory goals of the united citizens);
• social movement (consisting of members and not having a membership of a mass public association pursuing political, social and other socially useful goals);
• public fund (one of the types of non-profit funds, which is a public association without membership, the purpose of which is to form property on the basis of voluntary contributions (and other receipts permitted by law) and use this property for socially useful purposes);
• a public institution (a non-membership public association created to provide a specific type of service that meets the interests of the participants and corresponds to the statutory goals of this association);
• political public association (a public association whose main goals include participation in the political life of society by influencing the formation of the political will of citizens, participation in elections to state authorities and local self-government bodies by nominating candidates and organizing their election campaign, as well as participation in organization and activities of these bodies).

On a territorial basis, public organizations are divided into all-Russian, interregional, regional and local.

A public association may be created on the initiative of at least 3 individuals. Also, the founders, along with individuals, may include legal entities - public associations.

Public associations can carry out entrepreneurial activities only to achieve the goals for which they were created. Incomes from entrepreneurial activities are not distributed among the participants of associations and should be used only to achieve statutory goals.

Collegium of Advocates

A non-profit organization based on membership and functioning on the principles of self-government of voluntarily united citizens engaged in advocacy on the basis of a license.

The purpose of the creation and subsequent activities of the Bar Association is to provide qualified legal assistance to individuals and legal entities in the protection of their rights, freedoms and legitimate interests.

The founders of a bar association may be lawyers whose information is entered in only one regional register. The founding documents on the basis of which the bar association carries out its activities are the charter, approved by its founders, and the memorandum of association.

The Bar Association is a legal entity, owns separate property, bears independent responsibility for its obligations, can acquire and exercise property and personal non-property rights on its own behalf, perform duties, be a plaintiff, defendant and a third party in court, has a seal and a stamp with by its name.

The property of the Bar Association belongs to it on the basis of the right of private ownership of a legal entity and is used only for the implementation of statutory purposes.

Law Office

It is a non-profit organization created by two or more lawyers to provide professional legal assistance to individuals and legal entities. Information about the establishment of a law office is entered in the unified state register of legal entities, and its founders conclude a partnership agreement between themselves, which contains confidential information and is not subject to state registration. Under this agreement, partner lawyers undertake to combine their efforts and direct them to provide legal assistance on behalf of all partners.

Upon the expiration of the partnership agreement, members of the Law Office have the right to conclude a new partnership agreement. If a new partnership agreement is not concluded within a month from the date of termination of the previous one, the law office is subject to transformation into a bar association or liquidation. From the moment of termination of the partnership agreement, its participants are jointly and severally liable for unfulfilled obligations in relation to their principals and third parties.

consumer cooperative

A consumer cooperative is a voluntary, membership-based association of citizens and (or) legal entities created to meet the material and other needs of participants by combining property shares by its members. Shareholders of a cooperative may be legal entities and citizens who have reached the age of 16, and one and the same citizen may simultaneously be a member of several cooperatives.

The only founding document of a cooperative is the charter, which is approved by the highest body of internal management of the given organization - the general meeting of members of the cooperative.

Unlike a number of other non-profit organizations, the Law provides for the implementation of certain types of entrepreneurial activities for a cooperative. The income received as a result of this activity is distributed among the participants of the cooperative or goes to other needs established by the general meeting of participants.

The property of the cooperative belongs to it by right of ownership, and the shareholders retain only rights of obligation to this property. The cooperative is liable for its obligations with its property and is not liable for the obligations of shareholders.

Consumer cooperatives include: housing-construction, dacha-building, garage-building, housing, dacha, garage, horticultural cooperatives, as well as homeowners' associations and some other cooperatives.

The name of the cooperative indicates the specifics and activities of this legal entity. Thus, housing-construction, dacha-building and garage-building cooperatives imply that at the time of the establishment of the cooperative, an object completely ready for operation (multi-apartment residential building, summer cottage, garages, etc.), to which the cooperative subsequently acquires rights, does not exists. While when establishing a housing, dacha or garage cooperative, these objects already exist.

Share contributions are used for conducting trade, procurement, production and other activities in order to meet the material and other needs of members. A consumer cooperative can exist both as an independent organizational and legal form of a legal entity (for example, housing construction cooperatives), and in the form of a consumer society (district, city, etc.), and as a union of consumer societies (district, regional, regional etc.), which is a form of association of consumer societies. 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 society" or "consumer union". All these requirements are reflected in the law.

Religious association

A religious association is a voluntary association of citizens formed for the purpose of joint confession and dissemination of faith and having such features as religion, training and religious education of its followers, as well as the performance of divine services and other religious rites and ceremonies.

Members of religious organizations can only be individuals.

Religious associations may be created in the form of religious groups and religious organizations. At the same time, the creation of religious associations in state authorities and other state bodies, state institutions and local self-government bodies is prohibited.

Like other non-profit organizations, religious organizations have the right to engage in entrepreneurial activities only to achieve the goals for which they were created. The essential difference between this organizational and legal form and a number of other forms of non-profit organizations is that members of a religious organization do not retain any rights to property transferred to its ownership. Members of a religious association are not liable for the obligations of the organization, and the organization is not liable for the obligations of its members.

National-cultural autonomy

This is a form of national and cultural self-determination, which is an association of citizens of the Russian Federation who identify themselves with a certain ethnic community that is in the situation of a national minority in the corresponding territory. A non-profit organization in the form of national-cultural autonomy is created on the basis of their voluntary self-organization in order to independently resolve issues of preserving identity, developing the language, education, and national culture.

According to the Law of the Russian Federation "On National-Cultural Autonomy", national-cultural autonomies can be local (city, district, settlement, rural), regional or federal.

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

Concept and forms

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

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

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

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

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

How non-profit companies work

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

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

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

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

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

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

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

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

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

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

Documentation and funding

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

In practice, NGOs use several types of budget:

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

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

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

Who is funding the project?

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

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

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

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

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

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

Conclusion

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