The differences between the forms of non-profit organizations are determined in Russian legislation by a wider range of characteristics compared to commercial organizations. These characteristics include character

goals of the organization,

property rights of the founders,

composition of founders,

presence or absence of membership in an organization.

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

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

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

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

consumer cooperative

public or religious organization

Non-profit partnership

autonomous non-profit organizations

institutions

State corporation

associations of legal entities into associations or unions.

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

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

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

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

Fund used for various meanings. The Foundation as a form of non-profit organization is created on the basis of voluntary property contributions and pursues social, charitable, cultural, educational, scientific, sports and other socially beneficial goals. The Foundation is a non-membership organization. The founders of the fund lose their rights to the transferred property and the property belongs to the fund itself. The founders are not liable for the obligations of the fund they created, and the fund is not liable for the obligations of its founders. In order to control the activities of the fund, a board of trustees must be created in it to supervise its activities, the adoption by other bodies of the fund of various decisions and ensuring their implementation, the use of the fund’s funds and the fund’s compliance with the law. At the same time, the board of trustees carries out its activities on a voluntary basis, i.e. free of charge.

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

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

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

Associations of legal entities are created to coordinate the entrepreneurial activities of their members, as well as to represent and protect their common interests. These organizations do not have the right to engage in profit-generating activities.

Charitable organization is a special type of non-profit organization that can be created in the forms of a public organization, foundation or institution. The activities of such organizations are regulated by the federal law on charitable activities and charitable organizations. The law imposes stricter requirements on charitable organizations than on other non-profit organizations. But at the same time, the state provides additional benefits to charitable organizations in the form of tax breaks. Charitable activity is the voluntary activity of citizens or legal entities to disinterestedly or on preferential terms transfer property to other citizens or legal entities, including money, disinterestedly perform work, provide services or provide other support.

A non-state non-profit organization created to carry out charitable activities is registered as a charitable organization, and at the same time has a collegial supreme governing body, the members of which perform their duties free of charge. However, there are a number of restrictions on the use of property of charitable organizations.

Participation of a charitable organization in households is not allowed. societies with other persons.

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

• At least 80% of the proceeds received from financial income from non-release operations, income from other institutions, households must be used to finance charitable programs. societies and income from business income permitted by law.

  At least 80% of the amount of each charitable donation must be spent by the organization on its main goals within a period of no more than one year from the date of receipt of this donation, unless a different procedure for spending the transferred funds is agreed upon.

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

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

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

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

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

It is allowed to create organizations by one or several founders.

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

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

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

Profits are used for the development of organizations and cannot be distributed among the founders.

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

Organizational and economic forms of entrepreneurial activity .

Classification of enterprises by forms of ownership of capital.

Depending on the nature of ownership of capital, all enterprises and firms are divided into public and private. At a state-owned enterprise, federal or local authorities act as production organizers. As a rule, state entrepreneurial activity covers those areas of the economy that are not attractive to private business, and the state is forced to fill this gap in order to ensure a more even development of the state’s economy. A state-owned enterprise is in unequal conditions compared to private enterprises, and in the process of operation, the lag between state-owned enterprises and private enterprises, as a rule, worsens.

As for private companies, their forms include:

Sole firms. The owner is one person.

Partnership. There are several owners.

Joint Stock Company. A company where the share is confirmed by a block of shares.

Cooperatives. They are a society, an association of people whose activities are aimed not so much at making a profit, but at providing assistance and assistance to members of cooperatives in their common activities. As a rule, such organizations disintegrate after fulfilling their functions or transform into other societies.

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

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

In Russia there are about thirty forms of non-profit organizations (NPOs). Some of them have similar functions and differ only in name. The main types of NPOs are established by the Civil Code and the Law “On Non-Profit Organizations” No. 7-FZ of January 12, 1996. There are other regulatory documents that determine the operating procedures of specific forms of NPOs. We will talk about all types in our article.

Types of non-profit organizations

Since 2008, the president has approved special grants to finance NPOs. Over six years, their volume reached 8 billion rubles. They were mainly received by associations controlled by the Public Chamber. The law identifies the following main forms of NPOs:

1. Public and religious associations. This is a community of citizens created voluntarily on the basis of common interests. The purpose of creation is to satisfy spiritual and non-material needs.
2. Small communities of peoples. People unite based on territoriality or blood relationship. They protect their culture, way of life, habitat.
3. Cossack societies. They have the goal of preserving the traditions and culture of the Russian Cossacks. Members of NPOs undertake to perform military service. Such organizations are farm, city, yurt, district and military.
4. Funds. They are created to provide social assistance in matters of charity, education, culture, etc.
5. Corporations. Serve to perform social and managerial functions.
6. Companies. Provides services using state property.
7. Non-profit partnerships (NP). Based on the property contributions of members. Pursue goals aimed at achieving public goods.
8. Institutions. They are divided into municipal, budgetary and private. Formed by a single founder.
9. Autonomous organizations (ANO). They are created to provide services in various areas. The list of participants may change.
10. Associations (unions). They function to protect professional interests. Read also the article: → “”.

Choosing the type of NPO, setting goals

An initiative group is being formed to create an NPO. You need to decide what type of organization will be registered. The primary role in the choice is played by the assigned tasks. They come in two types:

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

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

When choosing a public fund, the number of founders, the possibility of accepting new members, and the property rights of participants are important.

The following table will help you decide on the type of OPF of the organization being created:

Example. Kennel Club Membership

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

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

By establishing privileges for members, the club will attract new members, accordingly its popularity will increase, and the amount of contributions will increase. A public organization or non-profit organization is most suitable as a public organization for this area of ​​activity.

Features of NPOs, their difference from commercial organizations

NPOs have some features that distinguish them from commercial structures:

1. Limited legal capacity. Associations can function only in those areas that are specified in their constituent documents and relevant laws.
2. Working in the interests of society. The NPO does not set itself the goal of making a profit.
3. Running a business. An NPO can engage in commerce only within the framework of achieving its statutory goals. Profits are not distributed to members.
4. Wide choice of organizational and legal forms (OLF). When creating an NPO, an OPF suitable for specific tasks is selected in accordance with the law.
5. Not declared bankrupt (except for foundations and cooperatives). If a debt to creditors arises, the court cannot declare the organization insolvent. The NPO can be liquidated and the property used to cover the debt.
6. Financing. The NPO receives assets from participants, as well as donations, voluntary contributions, government grants, etc.

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

Advantages and disadvantages of different types of NPOs

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

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

Example. Disadvantage of a unitary NPO

Eight people created the charitable organization “Help”, headed by the Board of Founders. The NPO worked successfully, but some of the founders moved, some retired. There is only one manager left. There was a need to amend the Charter. It is impossible to make a decision without voting. It is impossible to gather the remaining founders.

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

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

Advantages:

• Conducting entrepreneurship together with social work;
• May have no assets;
• Lack of liability of participants for obligations;
• Simplified reporting;
• Target amounts are not taxable;
• Inherited property is not subject to income tax.

Differences in the main forms of NPOs

The table shows the differences between the main forms of NPOs.

Purposes of creating different forms

• Funds - the formation of property through voluntary contributions and its use for public needs. They have no members. They can engage in entrepreneurship to achieve goals.
• Associations - protection of the interests of participants on the basis of an agreement. They are created by commercial structures to organize business management.
• Public organizations - working together to achieve their goals. They are created by an initiative group of 10 people who share common interests.
• Religious associations - professing and introducing citizens to faith, worship, rituals, teaching religion.
• Consumer cooperative - improving the property status of members, providing them with goods and services through the pooling of contributions. When leaving membership, a person receives his share.
• Institutions - performing cultural, social, managerial, and other non-profit tasks. The funds are contributed by the founder.
• ANO - provision of educational, medical, sports and other services.
• NP - achieving social well-being in all spheres of life: healthcare, culture, art, sports. This form is suitable for providing various types of services.
• Communities of small peoples are created by citizens voluntarily. They must consist of at least three members. People unite on the basis of common interests, territory of residence, traditions, crafts in order to preserve their way of life, culture, and economic principles. These NPOs can engage in commercial activities to fulfill their assigned tasks. When leaving the community, a citizen has property rights.

Taxation and accounting

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

Presents a balance sheet, Form 2 and a report on the targeted expenditure of funds. NPOs submit reports to the extra-budgetary fund on a quarterly basis. For pensions - form RSV-1, for social insurance - 4-FSS. NPOs report on the following taxes: VAT, profit, property, land, transport. Accounting forms 1 and 2 are also submitted to Rosstat at the end of the year. NPOs that use the simplified tax system annually submit a single tax return.

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

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

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

Category “Questions and Answers”

Question No. 1. What is the peculiarity of the formation of ANO?

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

Question No. 2. Which NPOs are exempt from VAT?

Associations of disabled people, unitary enterprises at health care and social protection institutions, organizations with more than 50% disabled people on staff are exempt from paying VAT.

Question No. 3. What is the register of unwanted NPOs?

In May 2015, the President signed the Undesirable Organizations Law. These include foreign non-governmental NGOs that pose a threat to the Constitution, defense capability and security of the Russian Federation.

Question No. 4. What kind of reporting do NPOs submit to the Ministry of Justice?

Information about the work of NPOs, the composition of management, and income from foreign sources is annually submitted to the Ministry of Justice.

Question No. 5. How do political parties report at the end of the year?

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

So, there are a large number of types of NPOs. When choosing a suitable form, you should take into account the goals of creating the organization and other features established by law for each public fund.

In this article we will try to tell you as much as possible about what an NGO is and what they do.

NPO— These are non-profit cooperative organizations that are opened by the founders at a special meeting. At this event, they approve all provisions of the charter and determine the governing bodies. All property is the personal property of this association.

What do non-profit organizations (NPOs) do?

What the decoding of NKO is is already clear. Now we will tell you what these organizations do.

The main function of this association is the formation of various benefits for society through the redistribution of material values. In terms of other functional characteristics, NPOs are similar to entrepreneurs. But in comparison with commercial organizations, they cannot be classified as full-fledged participants in property relations. In this regard, the state established target legal capacity. This means that the use of the property that is their property is possible only for the intended purpose. An NPO can conduct business activities if this corresponds to its main goals, in accordance with Civil Code Article 50. Based on this, it will be more relevant to explain what an NPO is.

Public service? They will be united into a single whole by the main features in conducting this activity. In this case, this is the lowest earnings, unlike commercial companies. This activity is not aimed at generating income, but at organizational measures related to supporting people. In addition, the activity is a regulated type of work. If, for example, we consider educational companies, they have the right to provide paid services in additional education that are not provided for by the State Standards. This type of activity cannot act as a business activity in the case when the profit received by the public organization is spent to conduct the main activity at the official level. Members of this organization do not have the right to distribute profits differently.

Liquidation of NPOs

Having described a little above what an NPO is, it is also necessary to consider in detail the reasons for its liquidation. In this case, the process of paying off the existing loan debt must first occur. Further, the property that remains can be used for the purposes specified in the documentation or for charitable purposes. All non-profit organizations, except institutions, religious or political organizations, can be declared bankrupt.

The main role of NPOs in the Russian Federation

Let's find out what NPOs are in Russia. Despite the fact that these associations do not have the right to engage in commercial gain and conduct activities related to improving the lives of the population, things often happen differently in Russia. For this reason, the answer to the question – what is an NPO – can be ambiguous. Most of them conduct political activities that are directed against our country, and hide behind socially useful goals. As a rule, these companies are financed by Western countries, for example, the American fund USAID, which began operating in the early 60s of the last century. Under beautiful slogans shouting about assistance to international development, this fund hides other goals: manipulation of people’s consciousness, introducing more beneficial adjustments for America into the policies of countries, with the possibility of weakening their entire state system. These organizations operate not only in Russia. They also operate in Georgia, Ukraine, and Serbia. It was thanks to their activities that color revolutions occurred in these countries. Based on this, those NPOs that are financed by foreign funds and operate in our country must necessarily receive the status of a foreign agent.

Constructive and destructive NPOs

Of course, many non-profit organizations are working and developing well, the main tasks of which are solving issues related to socially significant aspects: finding funds for the treatment of fatal diseases, fighting corruption, improving the living standards of the vulnerable population, etc. They are also involved in protecting the rights and freedoms of citizens and promoting a healthy lifestyle. The main significance of NGOs is that these organizations act as intermediaries between the people and the state. In our country, these are various funds, associations and unions, partner and budget organizations. According to statistics, their number exceeds half a million. Of this number, about 200 companies are financed by foreign countries: Italy, America, Germany, England, Canada. Many associations are funded by citizens, but their main budget is still sponsored by grants. In recent years, due to events in foreign policy, the activities of NGOs funded by foreign countries are completely under the control of the state.

For those people who know the answer to the question - what is an NPO, an important question concerns healthcare. In the field of medicine, they have the right to offer and provide paid services, produce medical equipment, or engage in research activities. The main activities of NPOs are fully supported by Russian legislation by reducing taxes, providing orders, etc.

Main sources of profit for NPOs

As for the profits of these organizations, it is necessary to understand from what specific sources they appear, and what is an NPO in the medical field:

• Participants' funds.
• Voluntary health insurance contributions.
• Various donations.
• Profit from doing business.
• State budget funds.
• Grants that allow you to purchase the necessary equipment, organize projects, and improve your skills.
• On the part of the authorities, NPOs have the right to provide assistance in the form of subsidies for the implementation of targeted expenses. Finance will be provided free of charge.

Expenses

All expenses of this organization are divided into the following types:

• Funds for salaries.
• Funds for business trips.
• Funds intended for the purchase of necessary equipment and various office supplies.
• Funds for repairs.
• Funds to pay for utilities, communications, Internet.
• Expenses associated with the implementation of core activities, which are prescribed in the Charter.

Watch the video

A non-profit organization is an organization that does not have profit as the main purpose of its activities and does not distribute the profits received among participants. This is the fundamental difference between non-profit organizations and commercial organizations.

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.

3. Citizens with the necessary experience, knowledge and equipment decided to create a driving school in order to teach driving to future motorists. In this situation, as a rule, a non-state educational institution or an autonomous non-profit organization is created.

4. Several lawyers, information about whom is included in one regional register of lawyers, for the purpose of jointly carrying out legal activities, can register a non-profit organization in the form of a bar association. In accordance with the Federal Law “On Advocacy and the Bar in the Russian Federation,” the bar association operates not only on the basis of the charter approved by its founders, but also on the basis of the constituent agreement concluded by them.

According to the current legislation of the Russian Federation, a non-profit organization can carry out one or more types of activities that are not prohibited by the Law and 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 have the right to engage in. Certain types of activities can be carried out by non-profit organizations only on the basis of special permits (licenses).

According to the Law of the Russian Federation “On Non-Profit Organizations”, a non-profit organization can carry out entrepreneurial activities only to achieve the goals for which it was created. The Law recognizes such activities as the profit-generating production of goods and services that meet the goals of establishing 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 an investor.

A non-profit organization is considered created as a legal entity from the moment of its state registration in the manner prescribed by law, has separate property in ownership or operational management, is responsible (with the exception of institutions) for its obligations with this property, can acquire and exercise property and non-property rights in its own name , bear responsibilities, be a plaintiff and a defendant in court.

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

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

In this case, a non-profit organization has the right:

In accordance with the established procedure, open bank accounts on 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 forms with your name, as well as a duly registered emblem. 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 the prescribed manner 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;

Revenue 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 can be regular and (or) one-time receipts (contributions) from legal entities.

List of organizational and legal forms of non-profit legal entities provided for in Art. 116-123 of the Civil Code of the Russian Federation, is not exhaustive. It has already expanded significantly due to many special regulations regulating the activities of certain types of organizations: Federal Law of January 12, 1996 No. 7-FZ “On Non-Profit Organizations”, Federal Law of May 19, 1995 No. 82-FZ “On Public Associations” , Federal Law of December 30, 2006 N 275-FZ “On the procedure for the formation and use of target capital of non-profit organizations.”

Types of non-profit organizations:

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

2. 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.

3. Non-profit partnership is a membership-based non-profit organization that does not have the goal of making a profit, established by citizens and (or) legal entities to assist its members in carrying out 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 are non-profit organizations that do not have membership, established by citizens and (or) legal entities on the basis of voluntary property contributions, pursuing social, charitable, cultural, educational or other socially beneficial goals.

6. A homeowners’ association is a form of association of homeowners for joint management and ensuring the operation of a complex of real estate in a condominium, ownership, use and, within the limits established by the legislation of the Russian Federation, disposal of common property. In November 2007, the State Duma adopted amendments to the law “On Non-Profit Organizations” regarding the simplification of the procedure for state registration of homeowners’ associations, as well as horticultural, gardening, country and garage non-profit associations of citizens. Public associations 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 relevant types of public associations.

7. A political party is a public association created for the purpose of 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 events, in elections and referendums, as well as for the purpose of representing the interests of citizens in government bodies and local governments.

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

9. A religious association is a voluntary association of citizens of the Russian Federation and other persons permanently and legally residing in the territory of the Russian Federation, formed for the purpose of jointly professing and spreading the faith and having characteristics corresponding to this purpose.

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

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

12. Housing savings cooperative is a consumer cooperative created as a voluntary association of citizens on the basis of membership in order to meet the needs of the cooperative members in residential premises by combining the members of the cooperative with shares.

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 housing needs of citizens, as well as manage residential and non-residential premises in a cooperative building.

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

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

NPOs may have civil rights corresponding to the goals of their activities as provided for in their constituent documents, and bear responsibilities associated with these activities.

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