is an organization whose purpose of functioning is not to make a profit, but to carry out cultural, educational, and charitable tasks. Such tasks may be protecting the rights of citizens, developing sports and promoting a healthy lifestyle, satisfying the spiritual needs of citizens.

Non-profit enterprises: characteristic features

Non-profit companies have a number of features that are not characteristic of commercial organizations:

• Non-profit enterprises can engage exclusively in the type of activity that is prescribed in the constituent documents.

• NPOs may have forms provided not only by the Civil Code, but also by other legislative acts.

• Non-profit organizations do not go bankrupt when they are unable to fulfill obligations to creditors (except for consumer cooperatives). When a non-profit company is liquidated by decision of the founder, the property remaining after settlements with creditors is sold and used for the purposes specified in the constituent documents.

• An NPO can engage in business, but only to the extent necessary to achieve the main purpose of its operation.

Forms of non-profit organizations

List of possible legal forms non-profit enterprises appear in the Federal Law “On Non-Profit Organizations”. The following forms are possible:

• Public association– an organization based on the common interests of participants. A public association is created on the initiative of at least three founders. Associations include:

- public organizations– assume membership;

- movement– do not have membership;

- institutions– the goal is to protect the interests of participants;

- amateur bodies– such organizations are formed to solve social problems members (searching for housing or work);

- political party– is formed in person and is guided by the goal of representing the interests of citizens in government bodies.

• Religious organizations– these are organizations whose functioning goals are to spread the faith and teach the promoted religion to followers.

• Consumer cooperatives are memberships that operate to meet members' needs for services and goods. In order for the initial property of a consumer cooperative to be formed, each member is required to contribute a share upon joining the association. The cooperative is created on the basis of the principles of voluntary entry and availability of information and has the following distinctive features:

The goal is satisfaction material needs;

Can engage in business - income is distributed in equal shares among members or goes to pay for the needs of the association.

• – an organization that exists to achieve socially beneficial goals through the use of property provided to its founders. The Foundation as an NPO has the following distinctive features:

- Legal entities can also establish a fund;

- the fund does not require membership;

- the fund is obliged to regularly publish reports on how the property transferred to it is used.

• Associations– association of several legal entities. The purpose of creating the association is to coordinate the activities of member organizations and protect their interests. The association is not obliged to bear responsibility for one of its members, but the members themselves bear subsidiary liability for the obligations of the association.

• – an organization created by combining monetary and property contributions. A charitable foundation can be formed in one of two ways:

The foundation finds a philanthropist (sponsor) who donates money to charitable causes. The state can also act as a philanthropist.

The fund makes money on its own.

A combination of both methods is also possible.

A charitable foundation as a form of non-profit organization has the following features:

Authorities and local government deprived of the opportunity to participate in a charitable foundation.

The structure does not provide for membership.

A prerequisite for a charitable foundation is the formation of a controlling authority, which is called board of trustees.

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Non-profit organizations are distinguished by the fact that making a profit is not their main goal, and the profit received is not divided between the participants of the organization. However, non-profit organizations also engage in entrepreneurial activities within the framework of their statutory goals.

Such organizations include:

Consumer cooperatives;

Public or religious organizations (associations);

Owner-financed institutions;

Charitable and other foundations;

Other organizational and legal forms provided for by law.

In particular, Federal law“On Non-Profit Organizations” of January 12, 1996, two such forms were introduced: non-profit partnership and autonomous non-profit organization. Art. 291 of the Civil Code of the Russian Federation provides for the creation of non-profit organizations in the form of a homeowners' association. In addition, there are associations of employers, a chamber of commerce and industry, a commodity exchange, etc.

Non-profit organizations can be created to achieve social, charitable, cultural, educational, scientific and management goals, to protect the health of citizens, development physical culture and sports, satisfying the spiritual and other non-material needs of citizens, protecting the rights, legitimate interests of citizens and organizations, resolving disputes and conflicts, providing legal assistance, as well as for other purposes aimed at achieving the public benefits for which they were created and consistent with these goals . The activities of a non-profit organization are recognized as the profit-generating production of goods and services that meet the goals of creating a non-profit organization, as well as the acquisition and sale securities, property and non-property rights, participation in business companies and limited partnerships as an investor. The organization keeps records of income and expenses for entrepreneurial activity.

The principle of special legal capacity applies to non-profit organizations, i.e. they can perform only such actions that correspond to the goals of their activities as provided for in the charter or other constituent document, and bear the responsibilities associated with these activities.

Activity individual species non-profit organizations are regulated by: federal laws of May 19, 1995 “On public associations”, of August 11, 1995 “On charitable activities and charitable organizations", dated June 15, 1996 "On homeowners' associations", etc.

Consumer cooperatives are an association of individuals on a membership basis in order to satisfy their own needs for goods and services, the initial property of which consists of share contributions (in addition to general norms on the status of non-profit organizations, consumer cooperatives are given the right to distribute income from business activities among their members).

The mutual fund is created from contributions from participants and must be paid by the time of state registration of the cooperative, either in full or in the amount prescribed by law for a certain type of cooperative.

Consumer cooperatives include such cooperatives as housing and housing-construction cooperatives; garage; country houses; gardening associations; consumer societies; mutual credit societies (“mutual aid funds”); mutual insurance societies, etc.

A consumer cooperative is created in accordance with the permission of its founders (members) on the basis of the charter, which is its only constituent document. The charter, along with general information, must also contain data on the procedure for managing the activities of the cooperative, the composition and competence of management bodies, the procedure for making decisions, the amount and procedure for making share contributions by its members and liability for delays, the procedure for covering losses incurred by the cooperative.

Members of a consumer cooperative can be both citizens and legal entities. Consumer cooperatives must be established by at least three persons (for consumer societies, at least 5 citizens and/or 3 legal entities are required as founders). They cannot be created by one founder or consist of a single participant (member).

Management of a consumer cooperative is based on principles common to all cooperatives. The supreme body is the general meeting of participants. In accordance with the charter, the general meeting has exclusive competence:

Considers any issue regarding the activities of the cooperative;

Forms executive bodies, which are responsible for resolving all issues not within the competence of the general meeting (chairman, board, supervisory board).

Each participant, regardless of the size of the share contribution, has one vote when making decisions on general meeting. He has the right to take part in the management of the affairs of the cooperative, including as a member of the executive bodies, and also to receive for use a part of the cooperative property proportional to his share. A member of a cooperative has the right to leave its membership at any time, having received the value of his share, and in cases provided for by law and the charter of the cooperative, other payments. He also has the right to sell, inherit or otherwise alienate his share and thereby withdraw from the membership of the cooperative. A share can be divided between several persons (in particular, the heirs of a deceased member) only in cases expressly provided for by law and the charter of the cooperative (for example, it is impossible to divide a share associated with the use studio apartment, land plot less than 0.06 hectares).

Responsibilities of a member of a consumer cooperative: payment of entrance, share and other fees; covering the losses of the cooperative through additional contributions; other responsibilities (for example, to work a certain time when creating cooperative property objects).

For failure to fulfill obligations, a shareholder may be expelled from the cooperative by decision of the general meeting (which can be appealed in court).

Consumer cooperatives are reorganized and liquidated according to general rules. A special basis for reorganization or liquidation is the full payment of share contributions for the objects provided for use, since this circumstance entails the emergence of ownership rights to this property and, accordingly, the termination of this right for the cooperative (house, garage, land plot, etc.).

In such a situation, the consumer cooperative must be transformed into another consumer cooperative (for joint operation of the facility) or into another form of non-profit organization (homeowners' association) or liquidated.

Public organizations. Public organizations include political parties, professional and creative unions, voluntary societies, and other similar associations of citizens of interest.

In large public organizations, both organizations as a whole and their individual titles can be recognized as legal entities (councils, boards and other governing bodies of such organizations, however, do not have the right to act in this capacity).

Public organizations are created on the initiative of at least three citizens. Among the founders and participants there may be other public organizations - legal entities.

Constituent document public organization is its charter, approved by the founders and registered with the justice authorities. In the charter, in addition to general information the goals of its activities, the procedure for joining and leaving the organization, the management structure (bodies of this legal entity and their competence), the sources of formation of property must be indicated.

Public organizations have the right to create other non-profit as well as commercial organizations or be participants in them. Such commercial organizations must engage in activities that are consistent with the objectives of the public organization. The income received must be used to achieve the statutory goals of the public organization.

Public organizations must annually publish reports on the use of their property or provide free access to such information.

Participants in public organizations have equal rights in managing their affairs and bear equal responsibilities, for violation of which they may be expelled from the organization. The supreme body of the organization is its congress or general meeting of participants, which elect executive bodies and have exclusive competence determined by law and charter (all transactions on behalf of the organization are subject to prior approval of its collegial body, otherwise they may be declared invalid).

Public organizations are reorganized and liquidated according to general rules. The remainder of the organization’s property resulting from its liquidation shall be directed to the purposes provided for by its charter or the decision of its supreme body, and in their absence, to the purposes specified determined by decision court.

Religious organizations. They are a type of public organization. These are associations of citizens whose main goal is the joint confession and spread of faith and which have characteristics corresponding to these goals. These include: the presence of creed and religious dogma; performance of divine services, religious rites and ceremonies; preaching activities (religious teaching, education and other forms of dissemination of religious doctrine).

Religious organizations can act in the form of: communities, monasteries, brotherhoods, missions, etc.

Institutions. These are organizations created by owners to carry out non-profit functions and financed by them in whole or in part.

The property of the institution is assigned to it with the right of operational management. Founding owners bear unlimited additional liability for the debts of the institution.

The founders include state and municipal authorities and management, as well as organizations of education, enlightenment, science, healthcare, culture, sports, etc. Depending on the founders, they can be public or private.

Institutions are created by decision of the relevant owner (or a body authorized by him) or several owners and operate on the basis of an approved and registered charter or regulation, and sometimes - a general (standard or exemplary) regulation on institutions of this type.

The charter defines the tasks and goals of the institution, its structure, management procedure, rights and responsibilities of officials, the procedure for carrying out financial and economic activity, accounting and reporting, liquidation and reorganization and other issues. The founder-owner appoints the head of the institution as its sole executive body. In some types of institutions, collegial executive bodies (scientists and similar councils) may be created. Institutions are usually financed by owners on an estimate.

The institution may be allowed to carry out certain types of income-generating activities (this must be reflected in the charter or regulations). These incomes come only at independent disposal, and not into the property of the institution. As a rule, we're talking about on the paid provision of services related to the main activities of the institution.

The institution does not have the right to create other legal entities, i.e. this would mean illegal disposal of the owner's property.

Unlike all other types of legal entities, institutions are responsible to their creditors not with all their property, but only with the funds they have, in the absence of which unlimited liability of the founding owners occurs. Therefore they cannot be declared bankrupt.

An institution can be reorganized, including transformed into an autonomous non-profit organization or a foundation, as well as into a business company (for state and municipal institutions this is allowed only in the manner prescribed by the legislation on privatization).

Liquidation of an institution is carried out according to general rules, and the remainder of the property always becomes the property of the founder.

Funds. These are non-profit organizations with no membership, founded to achieve socially beneficial goals through the use of property transferred into its ownership by the founders.

The participation of foundations in civil circulation is strictly targeted, subordinated to the main goals of the activities of a particular foundation. The property necessary for these purposes is accumulated through voluntary donations (contributions).

The foundation is created by decision of its founders, who approve its charter as the only constituent document. In addition to general information, the foundation's charter must contain information about the purposes of its activities, about the foundation's bodies and their competence, about the procedure for the appointment and dismissal of foundation officials, and about the fate of the foundation's property in the event of its liquidation. The law limits the ability of its executive bodies to make changes to the foundation's charter (so as not to change the status of the foundation contrary to the will of its founders). Such changes can be made by these bodies only in cases directly provided for by the charter, and in the absence of such instructions - only by court decision in the presence of conditions provided by law.

The founders of funds can be both individuals and legal entities, as well as public legal entities (the latter cannot be founders charitable foundations, i.e. in this case, public property would be used inappropriately). The founders of the fund cannot be individuals. Who organize and then manage its activities. The founders of the fund usually do not participate in its activities and are obliged to do so.

At the same time, the founders and other participants of the fund have the right and must monitor compliance with the intended use of the property received by the fund. For this purpose, the fund from among its founders or other authoritative public opinion a board of trustees must be created. The fund's board of trustees operates on a voluntary basis. The Board of Trustees oversees all activities of the fund and its executive bodies and officials.

The foundation has collegial (board, council, etc.) and sole (president, chairman, etc.) executive bodies, usually appointed or approved by the founders or board of trustees. Transactions on behalf of the fund are subject to prior approval of the fund's board of trustees.

To replenish its property, the foundation has the right to engage in entrepreneurial activities. The latter is obliged to serve the goals of the fund and fully comply with them. On similar conditions foundations are allowed to create business companies or participate in them.

Charitable foundations have the right to create business companies only as a “company of one person”, being their sole founders and participants. To achieve their goals, foundations can also create non-profit organizations.

Funds are reorganized by decision of the founders or the board of trustees appointed by them according to general rules. They, however, cannot be transformed into other types of legal entities.

The law provides for a special procedure for liquidating funds. Liquidation occurs on the grounds specified in the law, and not in the charter, and is allowed only by a court decision, and not on a voluntary basis. The remainder of the property is directed to the purposes provided for in the foundation's charter or to charitable purposes, and if it is impossible to use it for these purposes, it is turned into state income.

Associations, unions. These are non-profit organizations formed by several legal entities to conduct activities in their interests.

Unlike associations holding type, these associations, firstly, are independent legal entities, and secondly, they pursue non-commercial goals, mainly the goals of coordinating the activities of participants, representing and protecting their common, including property, interests.

They are awarded on a voluntary basis and are not entitled to carry out any management functions regarding the participants. Therefore, members of an association or union fully retain their independence and rights as a legal entity.

Both commercial and non-profit organizations can act as founders of associations and unions (however, commercial and non-profit organizations cannot create associations and unions jointly with each other). The law does not establish the minimum required number of participants in such organizations. Same thing legal entity may simultaneously be a member of several associations and unions.

The constituent documents of the association and union are the constituent agreement and the charter. The first of them defines the goals of the association and the conditions for participation in it, and the second defines the status of the association itself. The constituent documents must contain information defining the scope and nature of the special competence of the association, the main subject of its activities, the composition and competence of management bodies, the procedure for their decision-making, the procedure for the distribution of property remaining after the liquidation of the association (union).

The highest body of the association is the general meeting of participants (their representatives). The executive bodies are formed by the general meeting from among individuals(officials) or representatives of participants.

An association or union does not have the right to carry out entrepreneurial activities itself, but can create business entities for this purpose or participate in them. Income from such activities is used only for the needs of the association.

Rights of a member of an association (union):

Participate in the management of the affairs of the association on an equal basis with other members;

Use the services of the association (union) free of charge;

Freely leave the association.

Responsibilities of a member of the association (union):

Pay membership and other fees;

Participate in the payment of debts of the association (union) in proportion to the contribution to its property (this obligation remains for two years after leaving the association).

For failure to fulfill the obligation to pay contributions, a participant may be expelled from the association (union) by decision of the remaining participants.

New members are accepted into the association by a unanimous decision of its participants, and they may be assigned additional liability with personal property for the debts of the association that arose before their acceptance.

The association (union) is reorganized and liquidated according to general rules. Such an association, by unanimous decision of the participants, can be transformed into a foundation or an autonomous non-profit organization, as well as into a business company or partnership.

The remainder of the property after the liquidation of the association (union) is transferred for use for the purposes specified in its charter, or for other purposes provided for by law, and cannot be distributed among the founders of the association.

Non-profit partnerships. These are non-profit organizations created to assist their members in conducting generally beneficial activities (achieving non-commercial goals).

Non-profit partnerships are associations of citizens and legal entities (including commercial organizations). Main feature non-profit partnership makes it possible for its participants to receive part of its property upon leaving it or upon liquidation of this organization.

A non-profit partnership is created based on the decision of its founders, who approve its charter. In addition, they can (but are not required to) enter into a memorandum of association, which in this case becomes the second founding document of the partnership. These documents must contain information about the nature and purposes of the partnership, the terms of membership in it, the composition and competence of management bodies and the procedure for their decision-making, the sources of formation of property and the procedure for distributing its balance after the liquidation of the partnership.

The number of founders of a non-profit partnership is not limited, but the partnership in any case cannot be created by one person.

The supreme body of the partnership is the general meeting of its members, which has exclusive competence. It is also possible to create permanently acting body(type of supervisory board). In a partnership, a sole executive body is required, formed by its supreme body, and in cases. Provided by the charter, it is also possible to create a collegial executive body (board, directorate, etc.).

The partnership has the right to carry out business activities in accordance with its charter. It can create other commercial and non-profit organizations. Members of a partnership are not liable for its obligations, just as a partnership is not liable for the obligations of its members.

Rights of partnership members:

Participate in business management;

Receive information about the activities of the partnership;

Freely withdraw from the partnership by receiving part of its property or its value within the value of the property transferred into the ownership of the partnership, with the exception of membership fees (unless otherwise follows from the law or constituent documents);

Receive part of the remainder of the property in proportion to your contribution to the partnership property upon its liquidation, etc.

Responsibilities of partnership members:

Make contributions to property;

Other responsibilities provided for by the constituent documents.

Partnerships are reorganized and liquidated according to general rules.

By unanimous decision of the founders, it can be transformed into a public or religious organization, foundation or autonomous non-profit organization. The law does not provide for the transformation of a partnership into a commercial organization.

Autonomous non-profit organizations. These are non-profit organizations established on the basis of voluntary property contributions, with the goal of providing services to all interested parties. They do not have membership and are created on the basis of property contributions of the founders to provide various services, primarily of a non-profit nature (in the field of education, healthcare, science, culture, sports, etc.). Such organizations differ from institutions by the presence of ownership rights to the property transferred to them by the founders.

The founders of an autonomous non-profit organization can be both individuals and legal entities. The law does not exclude individual founders here.

The constituent document is the charter, and if there are several founders, it is possible to conclude a constituent agreement.

The charter specifies the subject and goals of the organization's activities, the sources of formation and the procedure for using its property, the composition and competence of management bodies, and the directions for using the remainder of the property after the liquidation of the organization.

In an autonomous non-profit organization, a collegial supreme body is created with exclusive competence. It includes both the founders and employees of this organization, who, however, cannot constitute more than one third of the total number members of this body. Issues not included in the competence of the supreme body are resolved by the sole executive body of this organization (or collegial, if provided for by the charter).

The founders of an autonomous non-profit organization do not acquire any rights to its property and do not bear any responsibility for its obligations. They are, however, required to oversee the compliance of the organization's activities with its statutory objectives. The founders have the right to use the services provided by the organization only on equal terms with other persons.

An autonomous non-profit organization is reorganized and liquidated according to general rules. By decision of its highest body, it can be transformed into a public or religious organization or a foundation, but not into a commercial organization. The remainder of its assets after liquidation is used in accordance with the instructions of the articles of association.

Homeowners Association. A homeowners' association is an organization created on the basis of membership by citizens or other homeowners for sharing real estate objects in their common ownership, maintenance of residential premises owned by them.

The partnership is organized by at least two homeowners, who can be not only citizens, but also other owners of residential premises - legal entities, public legal entities.

The legal status of a homeowners association is determined by its charter. The charter is adopted at a general meeting of homeowners by a majority vote of the homeowners present or their representatives.

The Law of the Russian Federation “On Homeowners' Associations” defines the rights and obligations.

In particular, the partnership has the right:

Conclude agreements for the management, maintenance, and operation of common property;

Organize your own house management for maintenance real estate in a condominium;

Determine the partnership budget;

Establish the amount of payments, fees, contributions for each homeowner in accordance with his share of participation;

Perform work and provide services to members of the partnership;

Use bank loans;

Own premises in a condominium;

Sell, transfer, exchange, lease equipment, inventory and other material assets;

Provide common property for use or limited use to any person or persons;

Receive for perpetual use or acquire ownership land plots for housing construction, construction of utility and other buildings;

A number of other rights.

The homeowners association is obliged to:

Ensure compliance with the requirements of the Law “On Homeowners' Associations”, other legislative and legal acts, as well as the charter of the partnership;

Fulfill assumed contractual obligations;

Ensure proper sanitation and technical condition common property;

Ensure that the interests of the partnership members are observed when establishing the conditions and procedure for the ownership, use and disposal of common property, and the distribution of costs for the maintenance and repair of common property among homeowners;

A number of others.

The governing bodies of the partnership are the general meeting and the board.

The general meeting of members of the partnership is its highest governing body and is created in the manner established by the charter of the partnership, convened once a year. An extraordinary general meeting can be convened at the initiative of the board, members of the partnership holding 10% of the votes or more of the total number of votes in the partnership, as well as at the request of the audit commission and local government.

The exclusive competence of the general meeting includes:

Making changes and additions to the charter;

Decision on reorganization and liquidation of the partnership;

Making a decision on alienation, leasing, pledging or transferring other rights to the property of the partnership to homeowners or third parties, granting easements or other rights to use common property in the condominium;

Making decisions on the acquisition, construction, reconstruction, construction of outbuildings and other structures, repair of real estate;

Making a decision to receive borrowed funds, including bank loans;

Determining the directions for using income from the economic activities of the partnership.

Decisions on the listed issues are made by a two-thirds majority vote of the total number of members of the partnership. On other issues, decisions are made by a simple majority of those present at the meeting.

Management current activities The partnership is carried out by its board, elected by the general meeting. The board has the right to make decisions on all issues of the partnership’s activities, with the exception of issues falling within the exclusive competence of the general meeting of the partnership’s members.

Participants of the partnership have the right to vote in proportion to the share of residential premises owned by them, unless otherwise expressly provided for by the charter of the partnership. Membership in the partnership is conditioned by the right of ownership of the corresponding residential premises. A participant cannot be expelled from the partnership. If he violates the obligation to pay contributions to the property of the partnership, he must compensate the partnership for the losses caused by this.

The economic (entrepreneurial) activity of the partnership is strictly limited to the operation and repair of common premises and equipment, and the income received from it goes to general needs and is not distributed among the participants.

The homeowners' association is reorganized and liquidated according to general rules. Unlike cooperatives, the law does not provide for such a partnership the possibility of transforming it into another type of legal entity.

The Chamber of Commerce and Industry is a non-governmental non-profit organization that unites Russian enterprises and Russian entrepreneurs. The Chamber of Commerce and Industry is an independent legal entity. It may engage in entrepreneurial activities only to the extent that this is necessary for the statutory purposes of the chamber. The profit received is not distributed among the members of the chamber. The Chamber of Commerce and Industry is liable for its debts with all its property. Members of the chamber do not bear any responsibility for its obligations.

Chambers of Commerce and Industry perform the following tasks:

Provide assistance to Russian enterprises and entrepreneurs, represent and protect their interests on issues related to the implementation of economic activities, including abroad;

Promote the development of all types of business activities, taking into account the economic interests of the constituent entities of the Russian Federation, economic sectors and enterprises;

Organize interaction between business entities, their interaction with the state represented by its bodies, as well as with social partners;

Promote the development of the education and training system for business activities in the Russian Federation, participate in the development and implementation of state and interstate programs in this area;

Provides assistance to entrepreneurs, their unions, unions, and associations information services, assist in organizing infrastructure information services entrepreneurship;

Promote export development Russian goods and services, provide practical assistance to Russian enterprises and entrepreneurs in conducting operations on the foreign market and developing new forms of trade, economic, scientific and technical cooperation;

Take measures within the framework of the rights granted to them to prevent and suppress unfair competition and non-business partnerships;

Promote the settlement of disputes arising between enterprises and entrepreneurs;

Ensure the provision of services necessary for the implementation commercial activities foreign firms and organizations;

Perform other tasks as required international treaties RF.

Chambers of commerce and industry are formed on the basis of the principle of voluntary association of their founders, on the territory of one or more constituent entities of the Russian Federation, as well as on the territory of other administrative-territorial entities. Only one chamber of commerce and industry can be formed in the same territory.

There must be at least fifteen founders of the chamber. They convene a founding congress, conference or general meeting, at which they adopt the charter and form the governing bodies of the chamber of commerce and industry. Members of the chamber can be any Russian enterprises and individual entrepreneurs, as well as organizations that unite them.

From the date of adoption of the charter, the founders of the Chamber of Commerce and Industry in month period submit an application for its state registration, which is carried out by the justice authorities.

The activities of chambers of commerce and industry are terminated through reorganization and liquidation. The decision on this issue is made by the highest governing bodies of the chambers. The property of the liquidated Chamber of Commerce and Industry, after satisfaction of the creditors' claims, is directed to the purposes provided for by its charter.

Chambers of Commerce and Industry have the right:

Carry out an independent examination of draft regulations in the field of economics, etc.;

Represent and protect the legitimate interests of its members in government bodies;

Provide assistance to Russian and foreign enterprises and entrepreneurs in patenting industrial property objects, registering trademarks, service marks and appellations of origin of goods;

Conduct examinations, quality control, quantity and completeness of goods;

Maintain a non-state Register Russian enterprises and entrepreneurs, financial and economic situation which indicates their reliability as partners in business activities;

Organize international exhibitions;

Create, reorganize and liquidate enterprises and institutions in the Russian Federation and abroad, as well as jointly with foreign enterprises and entrepreneurs to establish mixed chambers of commerce and industry;

Publish newspapers, magazines and other printed materials to support business activities;

Independently determine the methods of carrying out its activities, establish a structure, staffing table, number of employees, forms and amounts of remuneration and material incentives for their work;

Open your branches and representative offices, including abroad;

Establish arbitration courts, approve regulations on them and the procedure for considering disputes by arbitration courts;

Maintain direct international contacts and enter into relevant agreements;

Exercise other powers.

Association of employers. In accordance with the Law of November 27, 2002 No. 156-FZ “On Associations of Employers,” this association is a form of non-profit organization based on the membership of employers and created for the purpose of representing the legitimate interests and protecting the rights of its members in the field of social and labor relations and related economic relations with them with trade unions, their associations, bodies state power and local government.

Unlike unions (associations), an association of employers can include both commercial and non-profit organizations, as well as individual entrepreneurs.

Types of employers' associations:

All-Russian Association of Employers (created by all-Russian industry (inter-industry), regional (interregional) associations of employers and operates in the territories of more than half of the constituent entities of the Russian Federation);

All-Russian industry (inter-industry) association of employers (created by employers who must carry out their activities in the territory of more than half of the constituent entities of the Russian Federation and at least half of the workers in the industry (industries) or type (types) of activity must have labor relations with them);

Interregional (sectoral, intersectoral) association of employers (created by employers and (or) their regional, territorial associations and operates in the territories of at least two constituent entities of the Russian Federation);

Regional association of employers (created by employers (or) their regional industry, territorial associations and operates on the territory of one constituent entity of the Russian Federation);

Regional industry association of employers (created by employers of the industry (type of activity) and operates on the territory of one constituent entity of the Russian Federation);

Territorial association of employers (created by employers and (or) their territorial industry associations and operates on the territory of one municipality);

Territorial industry association of employers (created by industry employers and operates on the territory of one municipality).

An association of employers is created based on the decision of its founders, who can be at least two employers or two associations of employers. The legal capacity of an association of employers as a legal entity arises from the moment of its state registration.

The founding document of an association of employers is the charter, which must determine:

1) name of the association of employers;

2) goals and objectives of the association of employers;

3) location of the employers' association;

4) the procedure for managing an association of employers;

5) rights and obligations of members of the association of employers;

6) conditions and procedure for admission to membership in the association of employers and withdrawal from it;

7) sources of formation of the property of the association of employers;

8) the procedure for making changes to the charter of the association of employers;

9) the structure, procedure for creation and powers of the management bodies of the association of employers, the procedure for their decision-making;

10) the procedure for vesting the representative and (or) representatives of the employer’s association with the authority to conduct collective negotiations on the preparation, conclusion and amendment of agreements, as well as to participate in conciliation procedures in the event of collective labor disputes.

Rights of employers' associations:

Form a coordinated position among members of the association of employers on issues of regulation of social and labor relations and defend it in relations with trade unions and their associations, state authorities and local governments;

Coordinate with other associations of employers the position of the association of employers on the regulation of social and labor relations and related economic relations;

To defend the legitimate interests and protect the rights of its members in relations with trade unions and their associations, state authorities and local governments;

Take the initiative to conduct collective bargaining for the preparation, conclusion and amendment of agreements;

Empower its representatives to conduct collective bargaining, participate in the formation and activities of relevant commissions for regulating social and labor relations, conciliation commissions, labor arbitration for the consideration and resolution of collective labor disputes;

Submit, in accordance with the established procedure, proposals for the adoption of laws and other normative legal acts regulating social labor relations and related take off economic relations and affecting the rights and legitimate interests of employers, participate in their development;

Take part, in accordance with the established procedure, in the implementation of measures to ensure employment of the population;

Conduct consultations (negotiations) with trade unions and their associations, bodies executive branch and local governments in the main directions of socio-economic policy;

Receive from trade unions and their associations, executive authorities, local governments the information they have on social and labor issues necessary for conducting collective bargaining in order to prepare, conclude and amend agreements, and monitor their implementation;

Other rights provided for by the charter of the employers' association.

Responsibilities of the employers' association:

Conduct collective negotiations, conclude agreements on agreed terms with trade unions and their associations;

Fulfill concluded agreements;

Provide its members with information about concluded agreements and the texts of these agreements;

Provide trade unions and their associations, executive authorities and local governments with available information on social and labor issues necessary for conducting collective bargaining in order to conclude agreements and monitor their implementation;

Monitor the implementation of agreements concluded by the association of employers;

To facilitate the fulfillment by members of the association of employers of obligations stipulated by agreements, as well as collective agreements concluded by employers who are members of the association;

Provide assistance to its members in matters of application of legislation governing labor relations and other relations directly related to them, development of local regulations containing standards labor law, concluding collective agreements, agreements, as well as resolving individual and collective labor disputes;

Perform other duties provided for by the association's charter.

Rights of members of employers' associations:

Participate in the formation of management bodies of the employers' association;

Submit proposals relating to the activities of the association of employers for consideration by management bodies, participate in their consideration, as well as in making relevant decisions;

Participate in determining the content and structure of agreements concluded by the association of employers;

Receive assistance from the employers' association in resolving labor and other related issues;

Freely leave the employers' association;

And others.

Responsibilities of members of the employers' association:

Comply with the requirements of the charter of the association of employers;

Comply with the terms of agreements concluded by the association of employers, fulfill the obligations stipulated by these agreements.

Violation or failure to fulfill obligations assumed entails liability in the manner established by law and agreements concluded by employers' associations.

The employer's withdrawal from the association does not relieve him of liability for violation or failure to fulfill obligations under agreements concluded during the period of the employer's membership in the association.

An employer who joined an association during the period of validity of agreements concluded by this association is liable for violation or failure to fulfill the obligations provided for by these agreements.

When leaving the association of employers, its members do not retain the rights to the property transferred by them to the ownership of the association, including membership and other fees, unless otherwise provided by the charter of the association of employers.

Reorganization and liquidation of an association of employers is carried out on the basis of a corresponding decision of the higher management body of the association of employers, as well as in cases established by federal laws.

A commodity exchange is an association (on a membership basis) of entrepreneurs created by them for the purpose of organizing special public auctions for the sale of certain goods. Commodity exchanges serve to organize wholesale trade carried out between entrepreneurs, but they themselves are usually not commercial organizations. With their help, transactions that generate income are concluded and executed, but their activity itself is unprofitable and requires financing from the participants.

A commodity exchange is created by commercial organizations or individual entrepreneurs, the number of which cannot be less than 10.

Members of the exchange cannot be:

Employees of this or any other commodity exchange;

Enterprises, institutions, organizations, if their managers (their deputies or heads of separate divisions) are employees of this exchange;

Supreme and local bodies of state power and administration;

Banks, insurance and investment companies and funds;

Public, religious and charitable associations;

Individuals who, by force of law, cannot carry out entrepreneurial activities.

Membership on the exchange gives you the right to:

Participate in stock trading;

Participate in decision-making at general meetings of exchange members, as well as in the work of other exchange management bodies;

Receive dividends if they are provided for in the constituent documents of the exchange.

The constituent document of the exchange is its charter. It must define:

Management structure and control bodies of the exchange, their functions and powers, decision-making procedure;

Amount of authorized capital;

List and procedure for the formation of permanent funds;

Maximum number of exchange members;

The procedure for admission to exchange membership, suspension and termination of membership;

Rights and obligations of exchange members and other participants in exchange trading;

The procedure for resolving disputes between exchange trading participants regarding exchange transactions, the activities of the exchange, its branches and other separate divisions.

The supreme governing body of the exchange is the general meeting of members. Each participant's share in authorized capital cannot exceed 10%.

Among the exchange participants, there are full and partial members. The former have the right to participate in exchange trading in all sections of the exchange and the corresponding number of votes at general meetings of the exchange and its sections. The latter have the right to participate in exchange trading only in certain sections and have a certain number of votes at the general meeting of the exchange and at the meeting of its corresponding section.

Participants in exchange trading are members of the exchange, regular and one-time visitors.

Types of exchange transactions:

Transactions related to the mutual transfer of rights and obligations in relation to real goods;

Transactions related to the mutual transfer of rights and obligations in relation to real goods with a deferred delivery date (forward transactions);

Transactions related to the mutual transfer of rights and obligations in relation to standard contracts for the supply of exchange-traded goods (futures transactions);

Transactions related to the assignment of rights to the future transfer of rights and obligations in relation to a commodity or a contract for the supply of a commodity (option transactions);

Other transactions in relation to exchange goods, contracts or rights established in the rules of exchange trading.

In order to ensure the execution of transactions carried out on it, the exchange is obliged to organize settlement services by creating settlement institutions (clearing centers) or concluding an agreement with a bank or credit institution on the organization of settlement (clearing) services.

Every year in Russia the number of non-profit organizations increases. This makes it possible to improve the quality of life of the population, develop democratic values, and effectively combat a complex of social problems with the “hands” of volunteers from non-profit organizations. The importance of choosing to create one type of non-profit organization or another is determined by their purpose and organizational differences. We will look at this in more detail in the article.

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

Non-profit organizations (NPOs) are a type of organization whose activities are not based on the acquisition and maximization of profit and there is no distribution of it among the members of the organization. NPOs are selected and installed certain type activities that contribute 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 purposes of their creation

In accordance with the Law of the Russian Federation “On Non-Profit Organizations”, NPOs operate in the established forms:

• Public and religious organizations. They are created by voluntary agreement of citizens to satisfy spiritual and other non-material needs.
• Communities of small indigenous peoples of the Russian Federation. Such peoples unite on the basis of kinship, territorial proximity to preserve culture and traditionally accepted way of life.
• Cossack societies. Communities of citizens to recreate the traditions of the Russian Cossacks. Their participants undertake obligations to perform public or other service. Such NPOs are formed by farm, stanitsa, city, district and military Cossack societies.
• Funds. They are formed through voluntary contributions from citizens or legal entities for the purpose of charity, support of cultural and educational events, etc.
• State corporations. Established by the Russian Federation at the expense of a material contribution. Formed for implementation socially important functions, including managerial and social.
• State companies. The Russian Federation is created on the basis of property contributions for the purpose of implementing public services and other functions using state property.
• Non-profit partnerships. They are created by individuals and legal entities to form various public goods.
• Private institutions. They are created by the owner for the purpose of implementing functions of a non-commercial nature, including managerial, socio-cultural.
• State, municipal institutions. Created by the Russian Federation, subjects of the Russian Federation and municipalities. They can be autonomous, budgetary and government-owned. The main goals include the implementation of powers in socio-cultural areas.
• Autonomous non-profit organizations. They are formed with the aim of providing social required services in different 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 performing individual functions 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 for-profit organizations

Let's consider the main differences between NPOs and commercial ones on the following points:

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

Features of the application of the simplified taxation system for non-commercial organizations

Annual financial statements NPO includes:

• balance sheet;
• report on intended use funds;
• attachments to the balance sheet and report in accordance with regulations.

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

• for nine months of activity, the income of an NPO is no 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 no more than 100 employees in the reporting period;
• NPOs do not include branches;
• the residual value of 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 records of non-profit organizations that have switched to the simplified tax system.

Application in non-commercial organizations of the simplified tax system will allow you not to pay income tax, property tax and value added tax (VAT).

In this case, the NPO is obliged to pay the so-called single tax, namely:

• according to the “Income” type of taxation, you need to pay 6% on various receipts considered income;
• for a taxable object, “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 NPOs as a powerful engine for the implementation of various social needs.

In accordance with Article 50 Civil Code All legal entities in the Russian Federation are divided into non-profit and non-profit ones.

The purpose of commercial organizations is to generate profit and distribute it among all participants.

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

1) business companies and partnerships;

2) unitary, state;

3) production cooperatives.

Non-profit organizations are created. Non-profit organizations do not set the goal of making a profit. They have the right to implement, but profits cannot be distributed among participants; they are spent in accordance with the purposes for which the organization was created. When creating a non-profit organization, a bank account, budget and personal balance must be created. The list of non-profit organizations specified in the code is not exhaustive.

So what legal entities are considered non-profit organizations?

Non-profit organizations include:

1) Religious, public organizations and associations.

Carry out activities in accordance with the purposes for which they were created. Participants are not liable for the obligations of organizations, and those, in turn, for the obligations of members;

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

3) The form of a non-profit organization is also an institution - this is an organization financed by the owner, which was created to carry out managerial and other functions of a non-profit nature. If the institution's property is insufficient, the owner bears subsidiary liability for the obligations.

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

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

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

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

Each form of non-profit organization has its own characteristics that correspond to the purposes of its creation.

Creation of a non-profit organization.

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

Information about the location address;

Application for registration, notarized;

Constituent documents;

The decision to create a non-profit organization;

State duties.

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

To do right choice, we suggest you first familiarize yourself with provided for by law forms of non-profit organizations and their distinctive features.
According to the law of January 12, 1996 No. 7-FZ (as amended on December 23, 2003), a non-profit organization is one that does not have profit as the main goal of its activities and does not distribute the profits received among participants.
At the same time, non-profit organizations have the right to carry out entrepreneurial activities to achieve their statutory goals and have a number of tax benefits.
Non-profit organizations can be created to achieve social, charitable, cultural, educational, scientific and managerial goals, to protect the health of citizens, develop physical culture and sports, satisfy the spiritual and other non-material needs of citizens, protect the rights and legitimate interests of citizens and organizations, resolve disputes and conflicts, providing legal assistance, as well as for other purposes aimed at achieving public benefits.

The Civil Code of the Russian Federation and the Law “On Non-Profit Organizations” define the following organizational and legal forms of non-profit organizations:

• Consumer cooperatives
• Funds
• Institutions
• Nonprofit partnerships
• State corporations

Public and religious organizations (associations)

A common feature public and religious organizations (associations) is the purpose of their creation - they are created to satisfy spiritual or other non-material needs. Another sign is the commonality of interests of the uniting citizens.
Read more about public organizations and their registration in the section Public organizations.

Consumer cooperatives.

A consumer cooperative is recognized as a voluntary association of citizens and legal entities on the basis of membership in order to satisfy the material and other needs of the participants, carried out through the pooling of property share contributions by its members. Unlike other forms of non-profit organizations, income from the business activities of a cooperative is distributed among its members.

Funds

The characteristics of the foundation as a non-profit organization are: lack of membership, property base created through voluntary property contributions. The Foundation is a kind of non-profit “bank”, where funds are first accumulated through donations, and then distributed for the statutory purposes of the Foundation - social, cultural, educational and other public useful purposes. The Foundation is required to publish annual reports on the use of its assets.

Institutions

An institution is an organization created by the owner to carry out managerial, socio-cultural and other functions of a non-profit nature and financed partially or fully by this owner. At the same time, the property is assigned to the institution on the right of operational management, and not ownership. In case of insufficiency cash The owner of the institution bears subsidiary liability for its obligations.

Nonprofit partnerships

A non-profit partnership is a membership-based non-profit organization established by citizens and (or) legal entities to assist its members in carrying out activities aimed at achieving socially beneficial goals. Distinctive feature non-profit partnership is the right of its members to a part of the property in the event of liquidation of the partnership or withdrawal from it. A non-profit partnership is convenient as an association of free professions (lawyers, doctors, writers, etc.)

Autonomous non-profit organizations

An autonomous non-profit organization is a non-profit organization that does not have membership, established by citizens and (or) legal entities on the basis of voluntary property contributions for the purpose of providing services in the field of education, healthcare, culture, science, law, physical culture, etc. Property transferred by the founders of the organization, belongs to her by right of ownership.
This form of non-profit organizations is most convenient for activities in the service sector.

Associations of legal entities (associations and unions)

Commercial and non-profit organizations can voluntarily unite into associations (unions) in order to coordinate their activities, as well as represent and protect common property interests. Members of the association (union) retain their independence and rights as a legal entity.

State Corporation

New form non-profit organizations, introduced by Federal Law No. 140-FZ of July 8, 1999.
A state corporation is a non-profit organization that does not have membership, established Russian Federation based on a property contribution and created for the implementation of social, managerial or other public useful functions. It is created on the basis of a law that establishes the specifics of its legal status.
A non-profit organization is considered created as a legal entity from the moment of its state registration. Currently state registration non-profit organizations (except for public organizations) are carried out in the Tax Inspectorate.
The founders of a non-profit organization, depending on its organizational and legal forms, can be citizens and (or) legal entities.
The number of founders of a non-profit organization is not limited, unless otherwise established by federal law.
A non-profit organization can be founded by one person, with the exception of cases of establishing non-profit partnerships, associations (unions) and other cases provided for by federal law.

To register a non-profit organization according to the law, the following constituent documents are required:

• Charter approved by the founders (participants) for a public organization (association), foundation, non-profit partnership and autonomous non-profit organization;
• The constituent agreement concluded by their members and the articles of association approved by them for the association or union;
• The owner's decision to create an institution and the charter approved by the owner for the institution.