Club without formation of a legal entity. Entrepreneurship without forming a legal entity. See what "Unincorporated Entrepreneur" is in other dictionaries

22.01.2021

Novice businessmen are faced with the abbreviation PBOYuL, the decoding of which, of course, interests them. What does this abbreviation mean, what are its features and much more will be discussed in this publication.

Abbreviation meaning

First of all, you should understand the meaning of the abbreviation in question. An entrepreneur without (PBOYuL) is a citizen who is legally registered and who has opened his own business without creating an enterprise. This is stated in the Tax Code (Article 2, paragraph 11). This type of profit is always carried out at your own peril and risk.

PBOYuL or a legal entity?

In order for a novice businessman to be able to determine what will be more profitable for him: to register an enterprise or become an individual entrepreneur, one should not only understand what the PBOYuL has for decoding. You need to know how it differs from legal entity.

Starting a business is much more difficult. First, it is necessary to prepare a charter together with the founders. After that, you should find a suitable office for the legal address, as well as make authorized capital. Unlike the registration of an organization, PBOYuL does not require all this. However, the main difference lies in the degree of responsibility. According to the Civil Code (Article 24), an entrepreneur is liable for obligations with all his property, and the founder is only liable for the amount of money not exceeding his share in the authorized capital.

The advantage in this form of doing business is the simplified registration of PBOYuL and the termination of activities. Another plus is a less complicated system of tax and accounting, which is maintained in the book of accounting for income and expenses using the boiler method. An important advantage is the relatively simple payment of taxes.

Tax regimes

For PBOYuL, taxation can be carried out in different ways:

general tax;
USN (simplified);
USN based on a patent;
ESHN (taxation for producers of agricultural goods);
UTII (tax applied to certain types of activities).

The reporting of PBOYuL will depend on the chosen option. Under the general regime, entrepreneurs must pay a large number of taxes and submit a lot of reports on them. The most optimal for businessmen is a "simplification" based on a patent. Only not all organizations can use it. First of all, it is necessary that it be introduced into the region, and secondly, the individual entrepreneur must engage in activities provided from the list of the second article of the Tax Code. The third condition is the limitation of the working staff to five people per tax period. The fourth rule: the income of an individual entrepreneur cannot be more than the limit announced in paragraph 4 of Art. 346.13 of the Tax Code.

PBOYUL: taxes

With this form of doing business, the entrepreneur is obliged to pay:

personal income tax 13%;
VAT up to 20%, but if for the last 3 months the revenue was less than 1 million rubles. without taxes, you can be exempt from payment;
sales tax of 5%;
property tax, if the property is an apartment, cottage, garage, yacht, motor ship and other vehicles;
insurance premiums.

In certain situations, the PBOYuL makes payments for excises and for the use of water bodies. The entrepreneur has the right to attract the labor of other people for his own business on the basis of contracts. Activities are counted in seniority and grants the right to receive a pension in the future.

How to register PBOYuL?

The creation of the status of an entrepreneur in the considered form of doing business is carried out on the basis of the law "On state registration legal entities and individual entrepreneurs” (No. 129-FZ). This procedure is carried out in the registration authority, which is available in each administrative district. In order for a citizen to become a PBOYuL, the decoding and features of which are already known to him, it is necessary to perform the following operations.

Define one or more directions entrepreneurial activity.
Prepare all documentation to apply for registration as a PBOYuL.
Submit Required documents for registration.
Choose the most best option taxation for PBOYuL.
Make a print.
Register at tax service and off-budget funds.

Registration of PBOYuL is considered completed when the relevant information is entered into the state register or USRIP.

Documentation

According to the legislation, the creation of the status of an entrepreneur without the formation of a legal entity will require a package of documents.

Application for registration of a citizen as an individual entrepreneur.
Photocopy of the passport.
Photos 3 x 4 cm (three copies).
Notice of payment of state duty.
Application for tax regime (simplified).
Application for entering an individual entrepreneur into the state register of entrepreneurs.
For a foreign citizen - a residence permit.
Print design (three copies).

For the production of the seal, it is necessary to provide the manufacturer with two approved sketches and a copy of the registration certificate.

To register with the tax authority, you will need:

a completed application form;
income and expenses;
employment history;
a photocopy of the birth certificate of children, marriage or divorce;
certificate for students of children (if any).

After registration, the taxpayer is assigned a TIN and a certificate is issued.

In order to register with off-budget funds, you will need a passport, an application for registration, a notice of registration with the tax authority, a license, an employment contract for individuals,

Every adequate adult citizen can engage in and become a PBOYUL. Other persons have the right to conduct their business only with the consent of legal representatives. Non-residents and people permanently residing without citizenship on the territory of Russia and having the necessary permits can obtain the status of an entrepreneur without forming a legal entity. A novice businessman who understands what PBOYuL (decryption) is, what advantages and disadvantages are in this business, as well as registration features, is more likely to make the right decision.

Entrepreneur without formation of a legal entity

Individual entrepreneurs- individuals registered in accordance with the established procedure and carrying out entrepreneurial activities without forming a legal entity, heads of peasant (farmer) households. Individuals carrying out entrepreneurial activities without forming a legal entity, but not registered as individual entrepreneurs in violation of the requirements of civil law Russian Federation, in the performance of the duties assigned to them by this Code, they are not entitled to refer to the fact that they are not individual entrepreneurs (clause 2, article 11 of the Tax Code of the Russian Federation).

Basic information

Previously, equivalent concepts were used in the legislative acts of the Russian Federation - “ unincorporated entrepreneur», « Self employed", which are now successively replaced by the term " individual entrepreneur».

Registration

State registration and further activities of individual entrepreneurs are regulated by the Federal Law of the Russian Federation "On the State Registration of Legal Entities and Individual Entrepreneurs" N 129-FZ, the Civil Code of the Russian Federation, other federal laws of the Russian Federation, as well as separate decrees of the Government of the Russian Federation.

A citizen has the right to engage in entrepreneurial activities without forming a legal entity from the moment of state registration as an individual entrepreneur, and state registration can only be carried out at the place of his official permanent registration at the place of residence.

A citizen engaged in entrepreneurial activity without forming a legal entity in violation of the requirements for state registration as an individual entrepreneur is not entitled to refer to the transactions concluded by him at the same time that he is not an entrepreneur. The court may apply the rules on their invalidity to such transactions.

An important feature of carrying out entrepreneurial activity as an individual entrepreneur is the fact that a citizen is liable for his obligations with all his property, with the exception of property, which, in accordance with the law, cannot be levied. Unlike, for example, a member of a society with limited liability, where the participant is liable for the obligations of the company founded by him in the main cases only within the limits of his share in the authorized capital of this company and in no case with his personal property. This essential fact relates to the main disadvantage of this form of doing business.

Main advantages and disadvantages

The status of an individual entrepreneur has the following advantages compared to registering your own enterprise:

simplification of business creation and liquidation processes
free use of own proceeds
no tax on property used in business activities
simplified procedure for keeping records of results economic activity and external reporting
simplified decision-making procedure (no meetings, minutes, etc. required)

Main disadvantages:

liable for obligations with his property
cannot obtain some licenses (for example, for retail alcohol)
according to established practice, some large (and not so) companies refuse to work with individual entrepreneurs
not suitable for joint management business
constant personal involvement is required, as no "director" can be appointed

Russian features

Entrepreneurial activity, which in Russia requires registration as an individual entrepreneur, in many countries of the world (for example, in the USA) does not require any state registration. May 26 is the day of Russian entrepreneurship.

Links

Clarification of the Federal Tax Service of Russia on the accounting of individual entrepreneurs

Wikimedia Foundation. 2010 .

See what "Entrepreneur without a legal entity" is in other dictionaries:

London Business School. Entrepreneur is a person who own business having his own business in order to obtain ... Wikipedia

A person engaged in entrepreneurial activities, private business. A citizen of the Russian Federation may be a subject of entrepreneurial activity if he has reached the age of 18 and is not recognized by the court as fully or partially incompetent ... Encyclopedic Dictionary of Economics and Law

ENTREPRENEUR- the owner of the enterprise, a person engaged in entrepreneurship, entrepreneurial activity, business. P. according to the legislation of the Russian Federation, there may also be an individual who has received the appropriate permit and is engaged in entrepreneurial ... ... Foreign economic explanatory dictionary

Big accounting dictionary

ENTREPRENEUR, INDIVIDUAL- a citizen engaged in entrepreneurial activities without forming a legal entity ... Big Economic Dictionary

ENTREPRENEUR- a citizen engaged in private economic (commercial) activities aimed at obtaining personal income, carried out on his own behalf, at his own risk and under his own property responsibility (without forming a legal entity) ... Dictionary of Career Guidance and Psychological Support

Main article: Entrepreneur Individual entrepreneurs are individuals registered in accordance with the procedure established by law and carrying out entrepreneurial activities without forming a legal entity. Individuals, ... ... Wikipedia

Individual entrepreneur- (abbreviated IP; aka PE, aka PBOYuL) an individual engaged in entrepreneurial activities without forming a legal entity, registered as an entrepreneur in the prescribed manner. Abbreviations for PE (private ... ... Accounting Encyclopedia

Individual entrepreneurs - individuals registered in the prescribed manner and carrying out entrepreneurial activities without forming a legal entity, heads of peasant (farmer) households. Individuals, ... ... Wikipedia

INDIVIDUAL ENTREPRENEUR- the term NK, meaning an individual registered in the prescribed manner and carrying out entrepreneurial activities without forming a legal entity. Individual entrepreneurs also include private notaries, private ... ... Encyclopedia of Russian and International Taxation

Books

Entrepreneur-employer. Practical recommendations. Textbook, Kasyanova Galina Yurievna. The publication contains a detailed analysis of the current rules for the recruitment and dismissal of employees by individual entrepreneurs, the features of documenting in various…

Can a public organization collect fees without creating a legal entity, have a seal and own property? and got the best answer

Answer from Marta[guru]
Public organization and public association are synonyms (Article 117 of the Civil Code of the Russian Federation)
In your case, the creation of a legal entity is not necessary - the main provisions of the law are below. Just in this case, your organization (association) will not have the rights of a legal entity. Printing is not required for public organization, even registered as a legal entity. faces.
Article 3. Content of the right of citizens to association
Citizens have the right to form public associations of their choice without prior permission from the authorities. state power and bodies local government, as well as the right to join such public associations on the condition of observing the norms of their charters.
Public associations created by citizens may be registered in the manner prescribed by this federal law, and acquire the rights of a legal entity or operate without state registration and acquisition of the rights of a legal entity.
Article 5. The concept of a public association
A public association is understood as a voluntary, self-governing, non-profit formation created on the initiative of citizens united on the basis of common interests to achieve common goals specified in the charter of a public association (hereinafter referred to as statutory goals).
The right of citizens to create public associations is exercised both directly through the association of individuals and through legal entities - public associations.
Article 7. Organizational and legal forms of public associations
Public associations can be created in one of the following organizational and legal forms:
social organization;
social movement;
public fund;
public institution;
body of public initiative;
Political Party.
Article 18. Creation of public associations
Public associations are created on the initiative of their founders - at least three individuals. Number of founders to create certain types public associations may be established by special laws on the respective types of public associations.
Along with natural persons, the founders may include legal entities - public associations.
Decisions on the creation of a public association, on the approval of its charter and on the formation of governing and control and audit bodies are taken at a congress (conference) or general meeting. Since the adoption these decisions a public association is considered established: it carries out its statutory activities, acquires rights, with the exception of the rights of a legal entity, and assumes the obligations provided for by this Federal Law.
The legal capacity of a public association as a legal entity arises from the moment of state registration of this association.

LEGAL SCIENCES

UDC 347.72 BBK 67

ASSOCIATIONS OF PERSONS WITHOUT FORMATION OF A LEGAL ENTITY

VASILY VASILIEVICH ERIN,

Senior Lecturer, Department of Civil Law and Process, Russian University of Economics. G.V. Plekhanov, Kemerovo Institute (branch),

PhD in Law

Scientific specialty 12.00.03 - civil law; business law; family law;

international private law E-mail: [email protected]

Citation-index in the NIION electronic library

Annotation. Analyzed regulatory legal regulation creation and activities of certain forms of associations of persons without forming a legal entity. Benchmarking such forms of associations of persons as: a simple partnership agreement, an investment partnership agreement, a consortium, an artel are subject. The possibility of using some historical forms of association of persons without forming a legal entity as one of the means of legal organization for small and medium-sized businesses in the real sector of the economy is noted.

Keywords: association, simple partnership agreement, consortium, artel, pool, production cooperative.

Abstract. Analyzed law regulatory of formation and activity of some forms of unincorporated associations of enterprises and persons. Given a comparative analysis of such forms of associations as: partnership agreement, investment partnership agreement, consortium, work association. The author defines the possibility of using some historical forms of unincorporated associations of enterprises and persons as one of means of legal organization of enterprises of small and medium size of the economy real sector.

Keywords: unincorporated association, partnership agreement, consortium, pool, cartel, work association, production cooperative.

At present, given the complex global economic situation, organizations of medium and small businesses face enough challenging tasks for survival and further development. The need to unite and consolidate joint efforts, the unity of goals and the commonality of tasks enable enterprises to turn their attention to such a form of association of persons without forming a legal entity as a partnership. In accordance with Art. 1041 of the Civil Code of the Russian Federation (hereinafter referred to as the Civil Code of the Russian Federation) under a simple partnership agreement (an agreement on joint activities) two or more persons (partners) undertake to combine their contributions

dy and jointly act without forming a legal entity to make a profit or achieve another goal that does not contradict the law. The goals of a simple partnership agreement can be not only profit making, but also other goals that do not contradict the law. At the same time, for the implementation of investment activities, i.e. activities for investing the common property of comrades in investment objects in order to implement investment, including innovative, projects, the legislator expressly provided for the conclusion of an investment partnership agreement. Under an investment partnership agreement, two or more persons (partners)

LEGAL SCIENCES

undertake to combine their deposits and carry out joint investment activities without forming a legal entity for profit. Participants in an investment partnership agreement can be not only commercial organizations, but also non-profit organizations engaged in entrepreneurial activities to achieve their goals. At the same time, the legislator clearly indicated that foreign legal entities and foreign organizations, which are not legal entities under foreign law, participate as a party to the agreement, taking into account the legislation of the Russian Federation and the provisions of international treaties. Accordingly, the circle of participants in an investment partnership is strictly limited by the legislator: firstly, the number of participants is not more than 50, and secondly, neither individuals nor public legal entities can be participants in an investment partnership agreement.

Thus, from the analysis of the norms of the Civil Code of the Russian Federation and the Federal Law of November 28, 2011 No. EE5-FZ “On Investment Partnership”, we can conclude that an investment partnership agreement is a type of a simple partnership agreement.

In addition to partnerships, there are other forms of association of persons, for example, a consortium. United Nations Economic Commission for Europe in 1973 and 1979. Guidelines for the drafting of contracts for the establishment of consortiums have been developed, which are advisory in nature. The consortium is characterized by the following features:

$ consistency of the participants' goals in the implementation of the investment project; the temporary nature of the creation, determined by the term of the contract or the achievement of the goal - the implementation of a specific project;

$ contractual nature of the relationship between the participants and between the consortium and the customer, as well as third parties; lack of legal entity status; preservation by participants who are business entities of legal independence.

However, earlier some authors (M.I. Makhlina) raised the objection that giving the consortium the status of a simple partnership is unlawful, since they differ greatly from each other in terms of internal economic relations and structure. However, as I.S. Shitkin, the main purpose of creating consortiums is the implementation of large-scale projects, programs, the fulfillment of an order, when, for industrial, financial, technical or other reasons, it is necessary to combine the efforts of several commercial organizations: industrial and (or) credit and financial. If we consider the experience of foreign legislation, in particular in Art. 233 of the Civil Code of the Republic of Kazakhstan (hereinafter referred to as the Civil Code of the Republic of Kazakhstan), the concept of a consortium is defined as a temporary voluntary equal union (association) on the basis of an agreement on joint economic activity, in which legal entities combine certain resources and coordinate efforts to solve specific economic problems. A simple partnership in accordance with the Civil Code of the Republic of Kazakhstan is formed on the basis of a joint activity agreement and, unlike a consortium, its participants can be citizens or citizens and legal entities.

In addition to consortia, there are other associations of persons in entrepreneurial activity, for example, a pool and a cartel. The purpose of the formation of cartels is to obtain profit in the common interests of the participants by eliminating or regulating competition between cartel participants, as well as by suppressing external competition. A pool is understood as a voluntary contractual form of association of entrepreneurs, most often used in the service sector: trade, exchange, patent, insurance, transport services, etc.

The above forms of association of persons are typical mainly for large capital, as well as for the implementation of large investment projects. Is it possible to use contractual form partnerships for use in medium and small businesses. At the moment for the economy

LEGAL SCIENCES

For the Russian Federation, this is more relevant than ever. In accordance with Art. 1041 of the Civil Code of the Russian Federation, participants under a simple partnership agreement can be any person (partner), including individual entrepreneurs and (or) commercial organizations. To achieve the goals, the comrades undertake to combine their contributions and act together. Contributions can be money, other property, professional and other knowledge, skills and abilities, business reputation and business connections, as well as everything that is contributed to the common cause. Contributed property, as well as products produced in the course of joint activities, fruits and incomes are recognized as common shared property of the partners, unless otherwise established by law or a simple partnership agreement or follows from the nature of the obligation. The profit received, unless otherwise provided by the contract or agreement of the partners, is distributed among the partners in proportion to the value of their contributions. In addition to the connection of the contribution, one should pay attention to the term that the legislator uses when naming the parties to the agreement, namely the word "comrade". In addition to the use of this term in the Soviet period as an address to a citizen, this word was also used in the pre-revolutionary period in other meanings: 1. as a designation of a person close to someone in terms of views, activities, living conditions, 2. to designate certain positions (for example, Deputy Minister).

If we turn to history, we can find a form close to a simple partnership agreement; this is an artel. Despite the fact that the Civil Code of the Russian Federation contains the use of this term to designate a production cooperative (Article 106.1 of the Civil Code of the Russian Federation). Production cooperative (artel) - a voluntary association of citizens on the basis of membership for joint production or other economic activities (production, processing, marketing of industrial, agricultural and other products, performance of work, trade, consumer services, provision of other services), based on their personal labor and other participation and association by its members (participants) of property share contributions.

The "historical" artel and the production cooperative have both similarities and differences. The similarity between them lies primarily in the fact that:

the "historical" artel and production cooperative are associations of individuals;

these associations are formed on a voluntary basis;

persons participate as a member;

each member has an equal

participants jointly carry out economic activities;

the organization of management is carried out on the basis of self-government and coordination of actions.

The following are the differences between these two forms:

a production cooperative is a commercial organization, i.e. legal entity. The "historical" artel was an association of persons on the basis of a written or unwritten contract;

The number of members of the cooperative cannot be less than five people. In the "historical" artel, the number of members is not limited, but, accordingly, at least two are implied; the responsibility of the members of the production cooperative is subsidiary and is determined by the charter of the cooperative. The responsibility of the members of the "historical" artel was determined by the principle of mutual responsibility. historical experience the formation and development of the artel was quite extensive and successful, since it was used at many production facilities in various sectors of the economy, in particular, P.M. Ryabushinsky, S.I. Mamontov and many others.

Taking into account that in the current existing economic realities, in order to overcome the tasks facing the state and society, it is necessary to apply a more flexible legal mechanism to both large and medium and small businesses, a brief overview of the existing and existing domestic and

LEGAL SCIENCES

foreign forms of associations of persons makes it possible to widely use and apply these forms at the present time to solve many problems.

Literature

1. Civil Code of the Russian Federation (Part Two) dated January 26, 1996 No. 14-FZ (as amended on July 21, 2014) // Collection of Legislation of the Russian Federation, 01/29/1996, No. 5, art. 410.

2. Federal Law of November 28, 2011 No. EE5-FZ “On Investment Partnerships” (as amended on July 21, 2014) // www.pravo.gov.ru.

3. Civil and commercial law of the capitalist states / otv. ed. E.A. Vasiliev. M.: International relationships, 1993. S. 360.

4. Makhlina Selected publications. 1992-

1999. M .: Nestor Academic Publishers LLC,

5. Shitkina I.S. Holdings: legal regulation and corporate governance: scientific and practical edition. M., Wolters Kluver, 2006. S. 63.

6. Civil Code of the Republic of Kazakhstan (general part) dated December 27, 1994 No. 269-XII (as amended on November 7, 2014) // www.http://online.zakon.kz.

7. Legal encyclopedia / ed. M.Yu. Tikhomirov. M., 1998. S. 196.

8. Legal encyclopedia / ed. M.Yu. Tikhomirov. M., 1998. S. 376.

9. Federal Law of May 8, 1996 No. 41-FZ “On Production Cooperatives” // Collection of Legislation of the Russian Federation, May 13, 1996, No. 20, Art. 2321.

10. Artel and artel man / otv. Ed. O.A. Platonov. M.: Institute of Russian Civilization 2014. P. 17.

11. Novikov I.A. Artel as a socio-cultural phenomenon of pre-revolutionary Russia (on the problem of determining the limits of applicability of the term "artel" for the study of the traditions of collective labor in the second half of the 19th - early 20th centuries) // Historical Yearbook. 2010.: Sat. scientific tr. / Institute of History SB RAS. Novosibirsk: Parallel, 2010, p. 69.

12. Big Encyclopedic Dictionary // www.vedu.ru/bigencdic/63039/.

1. Civil code of the Russian Federation (part second) of 26.01.1996 No. 14-FZ (edition of 07/21/2014) // Collection of the legislation of the Russian Federation, 01/29/1996, No. 5 Art. 410.

2. The federal law of 28.11.2011 No. 335-FZ “About investment association” (an edition of 07/21/2014) //www.pravo.gov.ru.

3. Civil and commercial law of the capitalist states / resp. edition E.A. Vasilyev. M.: International relations, 1993. P. 360.

4. Makhlina Chosen publications. 1992-1999. M.: JSC Nestor Akademik Publisherz, 2000. P. 50.

5. Shitkina I.S. Holdings: legal regulation and corporate management: scientific and practical edition. M, Volters Kluver, 2006. P. 63.

6. Civil code of the Republic of Kazakhstan (general part) of 27.12.1994 No. 269-XII (edition of 11/07/2014) //www. http://online. zakon.kz

7. The legal encyclopedia / under the editorship of M. Yu. Tikhomirov. M, 1998. P. 196.

8. The legal encyclopedia / under the editorship of M. Yu. Tikhomirov. M, 1998. P. 376.

9. The federal law of 08.05.1996 No. 41-FZ "About production cooperatives" // Collection of the legislation of the Russian Federation, 05/13/1996, No. 20 Art. 2321.

10. Artel and collective person / resp. Edition O.A. Platonov. M.: Institute of the Russian civilization 2014. P. 17.

11. Novikov I.A. Artel as a sociocultural phenomenon of pre-revolutionary Russia (to a problem of delimitation of applicability of the term "artel" for research of traditions of collective work of the second half of XIX - the beginning of the XX century) // Historical Year- book. 2010 / Institute of History of the Siberian Branch of the Russian Academy of Science. - Novosibirsk: Parallel. 2010. P. 69.

12. Big Encyclopaedic dictionary // www.vedu.ru/bigencdic/63039/

These are voluntary associations of citizens created in the manner prescribed by law on the basis of their common interests to meet spiritual or other non-material needs, to represent and protect common interests and achieve other goals that do not contradict the law.

The main difference from other NGOs is the association based on membership. Even the founders become members and do not have any preferences. The participant is obliged to pay membership and other property fees, and also has the right to terminate participation at any time at his own discretion. Membership is inalienable, and the exercise of rights cannot be transferred to another person.

Participants are not liable for the obligations of the organization in which they participate as members, and that organization is not liable for the obligations of its members.

They differ according to their area of activity.

Model charter of a non-profit organization

There are all-Russian, inter-regional, regional and local. All-Russian ones operate in the territories of more than half of the constituent entities of the Russian Federation and have their own units there. Regional ones operate on the territory of only one subject of the Russian Federation, while local ones operate within the territory of a local self-government body (for example, a settlement).

The name of the organization should contain an indication of the territorial scope of its activities.

How to draw up and approve the charter

This is the founding document. It prescribes the rights and obligations of participants, the conditions for admission and exit from the NPO. It is issued on A4 paper in two copies. All pages of the document must be numbered, stapled, on the last sheet, fix the total number of sheets and stamp.

The sample will be the same, regardless of the territorial feature. Below we present a variant for an all-Russian structure, but it can be used to develop, for example, a model charter for an interregional public organization.

Approved at the general meeting of participants. It must be developed and approved before the registration of an NPO, since the charter is included in the package of documents required for this, and the application for registration indicates information on its adoption: the date and place that adopted the body, for example, a general meeting.

Content Requirements

When developing a document, for example, a sample charter of a regional public organization in 2018 or any other, the following information must be included:

about the name
about the location of the NPO,
about the subject and goals of its activities,
about the order of entry and exit;
on the composition and competence of its bodies and the procedure for making decisions by them, including on issues, decisions on which are taken unanimously or by a qualified majority of votes;
on the property rights and obligations of the participant (member);
on the procedure for the distribution of property remaining after liquidation.

Sample charter of a public organization in the Russian Federation 2018

2018 Public Foundation Charter Sample

Sample charter of a public association 2018

REGISTERED by the constituent assembly ____________________________ _______________________ ____________________________ "__" ___________ 20__ ____________________ 20__ Certificate No. __________ Changes and additions were approved at the General Meeting of ____________________________ "___" _____________ 199_ Minutes No. ___________. CHARTER OF THE REGIONAL NON-GOVERNMENTAL ORGANIZATION "____________________________________________________________" _______________ I. GENERAL PROVISIONS 1.1. The public organization "_______________________________", hereinafter referred to as the "Organization", was established by the decision of the constituent assembly "__" ___________ 199_ and registered _____________________________________________ "__" ________ 199_, certificate No. ______________. 1.2. The Organization is an independent public association based on membership, established in accordance with the Constitution of the Russian Federation, the Civil Code of the Russian Federation, the Law of the Russian Federation "On Public Associations", and other legislative acts. 1.3. The organization is a legal entity under Russian law, enjoys the rights and bears the obligations provided for by the legislation of the Russian Federation for public associations. 1.4. The organization may, on its own behalf, acquire property and non-property rights, incur obligations, be a defendant and a plaintiff in court, arbitration or arbitration courts, in the interests of achieving its statutory goals, make transactions that comply with the law, both on the territory of the Russian Federation and abroad. 1.5. The organization has a separate property and an independent balance sheet, ruble and foreign currency accounts in banking institutions, a round seal with its name. The organization has the right to have its own flag, emblem, pennants and other symbols subject to registration and accounting in the manner prescribed by the legislation of the Russian Federation. 1.6. "________________________" is a voluntary, self-governing, non-profit, creative public organization created on the initiative of a group of citizens united on the basis of common spiritual interests and joint activities to protect these common interests and to achieve the goals specified in this Charter. 1.7. The activities of the Organization are based on the principles of voluntariness, equality, self-government and legality. Within the framework established by law, the Organization is free to determine its internal structure, forms and methods of their activity. 1.8. The organization is an interregional public organization. Region of activity — ________________________________. The location of the permanent governing body (Presidium) is _____________________________________________________. 1.9. In accordance with the current legislation, the Organization is considered established from the moment the decision on its creation is made. The legal capacity of the Organization as a legal entity arises from the moment of its state registration in the prescribed manner. 1.10. The activities of the Organization are public, and information about its constituent and program documents is publicly available. II. GOALS, OBJECTIVES AND DIRECTIONS OF ACTIVITIES OF THE ORGANIZATION 2.1. The organization was created to promote creative professional activity workers in the socio-cultural sphere, creating conditions for the practical implementation of programs for the preservation and revival of traditions folk art, supporting the initiatives of amateur groups and facilitating their implementation, raising the cultural level of residents _______________________________________. 2.2. To achieve its activities, the Organization carries out: - development of programs for the development of amateur folk art and their practical implementation; - coordination and organization of creative activities of amateur groups; — creation of information databanks for the development of amateur creativity; - organizing trips and excursions (including on a paid basis) for members of the Organization and other persons in Russia and foreign countries in order to popularize amateur folk art, as well as for tourism and other socially useful purposes. - organization of advanced training courses and retraining of specialists in the socio-cultural sphere in the manner prescribed by the legislation on education; - organizational, methodological and consultative and informational support for the activities of enterprises, institutions, creative organizations, unions, foundations, charitable organizations on issues of social and cultural work; – creation of interest clubs, formation of musical, choreographic, circus, acting groups, organization of their performances; – organization of exhibitions of works of folk art of various genres and trends; – holding lectures and seminars on topical issues of art history, the development of folk art, organizing author's concerts and meetings with figures of literature and art; – organizing and facilitating tours of creative teams both in the country and abroad; - other areas that contribute to the development of amateur creativity.

2.3. In the interests of achieving the statutory goals and objectives, the Organization has the right to: — make various transactions on its own behalf; - acquire property and personal non-property rights; — freely disseminate information about their activities; - establish mass media and carry out publishing activities; — in the manner prescribed by law, to represent and protect the rights and legitimate interests of its members and participants, as well as other persons; - take initiatives on various issues of public life, make proposals to public authorities; - Raise funds on a voluntary basis government organizations, institutions, departments, local governments, public associations, banks, commercial organizations, foreign state and other institutions and organizations, as well as individual citizens; - carry out charitable activities; — hold charity events (including lotteries, concerts, auctions, tours, etc.); - create business partnerships, companies and other economic organizations, as well as to acquire property intended for conducting economic activities; - independently determine the procedure, forms of organization and remuneration of full-time employees and involved specialists; — carry out any other activity not prohibited by the current legislation and aimed at achieving the statutory goals of the Organization. 2.4. "________________________" as a public organization is obliged: - to comply with the legislation of the Russian Federation, generally recognized principles and norms of international law; - ensure transparency in their activities; - annually inform the registration authorities about the continuation of their activities, indicating the actual location of the permanent governing body, its name and data on the leaders of the Organization to the extent of the information provided in tax authorities; — allow representatives of the body that registered the Organization to the events held by the Organization; — assist representatives of the body that registered the Organization in getting acquainted with the activities of the Organization in connection with the achievement of the statutory goals and compliance with the legislation of the Russian Federation. 2.5. Failure to provide updated information for inclusion in the unified state register of legal entities within three years entails the application of sanctions to the Organization provided for by law. III. RIGHTS AND OBLIGATIONS OF ORGANIZATION MEMBERS. PARTICIPANTS OF THE ORGANIZATION 3.1. Members of the Organization may be: - Citizens of the Russian Federation who have reached the age of 18, foreign citizens and stateless persons who share the goals of the Organization, who recognize the Charter, who have paid the entrance fee, who regularly pay membership fee and personally involved in the work of the Organization; - public associations that are legal entities that have expressed solidarity with the goals and objectives of the Organization, recognizing the Charter, paying an entrance fee, regularly paying membership fees and contributing to the activities of the Organization, including by financing ongoing events. 3.2. Individuals are accepted as members of the Organization on the basis of a personal application, public associations on the basis of an application with the application of the relevant decision of their governing bodies. 3.3. Admission and exclusion of members of the Organization is carried out by the Presidium by a simple majority of votes from the total number of members of the Presidium. 3.4. The Presidium keeps records of the members of the Organization. The basis for inclusion in the list and exclusion from the list of members of the Organization are the relevant decisions of the Presidium, as well as statements of members of the Organization on withdrawal from the Organization. 3.5. Members of the Organization have the right: — to enjoy the support, protection and assistance of the Organization; — take part in the elections of the governing and supervisory bodies of the Organization and be elected in them; — participate in the events held by the Organization; — make proposals concerning the activities of the Organization and participate in their discussion and implementation; — represent the interests of the Organization in state and other bodies, as well as in relations with other organizations and citizens on behalf of its elected bodies; - receive information about the activities of the Organization; - freely withdraw from the membership of the Organization on the basis of an application. 3.6. Members of the Organization are obliged: — to comply with the Charter of the Organization; - take part in the activities of the Organization; — timely pay membership dues; - implement the decisions of the governing bodies of the Organization; - contribute by their activities to increase the efficiency of the Organization; - not to take actions that violate the Charter of the Organization, the ethics of comradely relations, as well as actions that cause moral or material damage Organization, to refrain from activities that are contrary to the goals and objectives proclaimed by the Organization. 3.7. A member of the Organization terminates his membership in the Organization by submitting an application to the Presidium of the Organization. In addition, the relevant decision of the governing body of this legal entity is attached to the application of a member of the Organization that is a legal entity. 3.8. A member of the Organization is considered to have withdrawn from it from the moment the application is submitted. 3.9. Members of the Organization may be expelled for non-payment of membership fees, for activities contrary to the goals and objectives of the Organization, as well as for actions that discredit the Organization, causing moral or material damage to it. 3.10. The exclusion of members of the Organization is made by the Presidium by a simple majority of votes from the total number of votes that members of the Presidium have. The decision to expel may be appealed to the General Assembly, whose decision on the matter is final. 3.11. Members of the Organization may be issued certificates of a member of the Organization. The form of the certificate is approved by the Presidium of the IY. ORGANIZATIONAL STRUCTURE AND MANAGEMENT BODIES OF THE ORGANIZATION 4.1. The supreme governing body of the Organization is the General Meeting of Members "_______________________________", which is convened at least once a year. An Extraordinary General Meeting may be convened at the request of at least 1/3 of its members, by the Audit Commission or the Presidium. Members and participants of the Organization are personally notified of the convening of the General Meeting no later than 15 days before the date of the General Meeting. 4.2. The General Meeting of the Organization: - elects the President and Vice-President of the Organization, members of the Presidium, the Audit Commission (Auditor), in the number determined by the General Meeting, for a period of two years; — hears and approves the reports of the Presidium and Audit Commission (Auditor); - approves the Charter of the Organization, as well as changes and additions to it; — decides on the reorganization and liquidation of the Organization; - determines the size of annual and entrance fees; — determines the amount of remuneration for members of the Presidium and the Audit Commission; - determines and approves the main directions of the Organization's activities and other major issues proposed for consideration. 4.3. The General Meeting is competent if more than half of the members of the Organization are present at it. Decisions are made by open vote. Elections of the governing bodies of the Organization are held by open or secret ballot by a simple majority of votes of the members of the Organization present at the meeting. 4.4. In the absence of a quorum, the General Meeting may be adjourned for up to 15 days. The repeated meeting is eligible if at least 1/3 of the members of the Organization are present at it. If less than half of the members of the Organization are present at the repeated General Meeting, the meeting has the right to resolve any issue related to its competence, with the exception of approving the Charter, additions and changes to it, as well as making decisions on the reorganization and liquidation of the Organization. 4.5. Decisions on approval of the Charter, amendments and additions to it, on reorganization and liquidation of the Organization are taken by a qualified majority of votes (75%) of the number of votes possessed by the members of the Organization present at the General Meeting. In other cases, decisions are taken by a simple majority of votes. 4.6. During the period between General Meetings, the permanent governing body of the Organization is the Presidium. The Presidium consists of the President, Vice-President and members of the Presidium. The President directs the work of the Presidium. 4.7. The Presidium of the Organization: - accepts members of the Organization and excludes from the members of the Organization; — registers members of the Organization and excludes members from the lists of members; - maintains lists of members and participants of the Organization; — exercises control over the implementation of decisions of the General Meeting; — considers and approves the cost estimate of the Organization; - prepares questions for discussion at the General Meeting of the Organization; - decides on the establishment of branches of the Organization; - makes decisions on the establishment of economic organizations, commercial and other enterprises that ensure the implementation of the tasks and goals of the Organization, approves their constituent documents; - makes decisions on participation and forms of participation in the activities of other public associations; - decides on the acquisition of shares (shares) of economic companies, as well as on the establishment, together with other persons, of enterprises and organizations; - establishes the size and procedure for making membership and entry fees; - annually informs the body registering public associations about the continuation of its activities, indicating the location of the Presidium of the Organization, and data on the leaders of the Organization to the extent of information required by law; — considers and resolves other issues that are not within the exclusive competence of the General Meeting of the Organization.

4.8. Meetings of the Presidium are held as needed, but at least once a quarter.

Meetings are considered competent if more than half of the total number of members of the Presidium participate in them. The Secretary of the Presidium personally informs all members of the Presidium about the date of the meeting of the Presidium and the agenda. Decisions are taken by open voting by a simple majority of votes of the members of the Presidium present at the meeting. The meetings of the Presidium are chaired by the President of the Organization, and in his absence - by the Vice-President or one of the members of the Presidium. 4.9. The minutes of the meetings of the Presidium are kept by the Secretary, elected from the members of the Presidium. If necessary, the functions of the Secretary may be performed by any of the members of the Presidium. 4.10. The President of the Organization: - manages the activities of the Presidium of the Organization, signs the decisions made by the Presidium; - in the period between meetings of the Presidium, manages the activities of the Organization, including making operational decisions on the day-to-day activities of the Organization; - signs the constituent documents of the business entities created by the Organization, as well as documents on the establishment and operation of branches; – without a power of attorney represents the Organization in relations with state, public, religious and other organizations in the Russian Federation and abroad; - manages the property of the Organization; — carries out the hiring and dismissal of full-time employees, including the chief accountant; - encourages full-time employees for active work, imposes penalties on them in the manner prescribed by law; — makes decisions on the acquisition of securities (with the exception of shares); - approves the structure and staffing office of the Organization and establishes a wage fund staff members Organizations within the amounts approved by the Presidium; - performs other executive and administrative functions. 4.11. The President of the Organization issues orders and directives. 4.12. The President of the Organization has the right to sign banking documents. 4.13. The Vice President leads the areas of work in accordance with the distribution of duties approved by the Presidium. Performs his functions in the absence of the President. The President is considered absent if he cannot perform his duties due to health reasons or due to being on vacation, business trip, etc. The decision to assign the performance of the duties of the President to the Vice President is formalized by the order of the President or by the decision of the Presidium. If it is impossible for the said bodies to issue such an order, the Vice-President has the right to independently decide on assuming the duties of the President during his absence.

4.14. The President, Vice-President and members of the Presidium perform their duties free of charge or for material remuneration. The amount of remuneration is established by the General Meeting. 4.15. The Audit Commission of the Organization (Auditor) is elected by the General Meeting for a period of two years. The number of members of the Audit Commission is determined by the General Meeting. The Audit Commission (Auditor): - conducts an audit of the financial and economic activities of the Management Board, the President, the executive office, as well as departments; — organizes an audit of the financial and economic activities of the Organization at least once a year; - Involves audit organizations in audits, if necessary. 4.16. Members of the Auditing (Auditor) Commission may participate in the meetings of the Presidium with the right of an advisory vote. 4.17. Members of the Audit Commission (Auditor) cannot be members of the Presidium and executive bodies of the Organization. Y. PROPERTY AND FINANCIAL AND ECONOMIC ACTIVITIES 5.1. The organization may own buildings, structures, housing stock, land, transport, equipment, inventory, cash, shares, other securities and other property necessary for the material support of the statutory activities of the Organization. 5.2. The Organization may also own institutions, publishing houses, mass media created and acquired at the expense of the Organization in accordance with its statutory purposes. 5.3. The organization is responsible for its obligations with all its property, which, in accordance with the current legislation, may be levied. Members of the Organization are not liable for the obligations of the Organization, just as the Organization is not liable for the obligations of the members of the Organization. 5.4. The sources of formation of the property of the Organization are: — voluntary donations, charitable and sponsorship receipts from citizens and legal entities; - entrance and membership fees; - bank loans; — deductions from economic organizations established by the Organization; — proceeds from events held by the Organization, including mass cultural, entertainment, sports, etc. — income from business activities; - income from foreign economic activity; - receipts from other sources not prohibited by the current legislation. 5.5. The organization does not pursue the goal of making a profit; Income from entrepreneurial activities of the Organization is used to achieve the statutory objectives of the Organization and is not subject to redistribution among the members of the Organization. 5.6. Members of the Organization do not have ownership rights to a share of the property belonging to the Organization. YI. PROCEDURE FOR TERMINATION OF THE ORGANIZATION'S ACTIVITIES 6.1. The activity of the Organization is terminated by its reorganization (merger, accession, etc.) or liquidation. The reorganization of the Organization is carried out by the decision of the General Meeting by a qualified (75%) majority of votes. The liquidation of the Organization is carried out by decision of the General Meeting in accordance with this Charter, as well as by a court decision. 6.2.

Preparing the charter of a public organization

To liquidate the Organization, the General Meeting appoints a liquidation commission, which draws up a liquidation balance sheet. The property and funds of the Organization, remaining after the termination of its activities and settlements with the budget, employees of the Organization, banks and other creditors, are spent for the purposes provided for by this Charter, and are not subject to distribution among the members of the Organization. 6.3. Documents on the personnel during the liquidation of the Organization are transferred in accordance with the established procedure for state storage. 6.4. The decision to liquidate the Organization is sent to the body that registered the Organization to exclude it from the unified state register legal entities.

Charter of a public organization that is not a legal entity

One of the constituent documents of non-profit organizations is the charter.

in founding documents non-profit organization the name of the non-profit organization must be determined, containing an indication of the nature of its activities and organizational and legal form, the location of the non-profit organization, the procedure for managing activities, the subject and goals of the activity, information about branches and representative offices, the rights and obligations of members, the conditions and procedure for admission to membership of the non-profit organization organization and exit from it (if the non-profit organization has a membership), sources of formation of the property of the non-profit organization, the procedure for amending the constituent documents of the non-profit organization, the procedure for using property in the event of liquidation of the non-profit organization and other provisions provided for by this Federal Law and other federal laws. laws.

The charter of the fund must also contain the name of the fund, including the word "fund", information about the purpose of the fund; instructions on the bodies of the fund, including board of trustees, and about the order of their formation, about the order of appointment officials fund and their release, the location of the fund, the fate of the property of the fund in the event of its liquidation.

Changes to the charter of a non-profit organization are made by decision of its supreme governing body, with the exception of the charter of the foundation, which can be changed by the bodies of the foundation, if the charter of the foundation provides for the possibility of changing this charter in such a manner.

If keeping the charter of a foundation unchanged entails consequences that cannot be foreseen when a foundation is established, and the possibility of changing its charter is not provided for, or the charter is not changed by authorized persons, the right to make changes in accordance with the Civil Code of the Russian Federation belongs to the court upon application of the bodies of the foundation or body authorized to supervise the activities of the fund.