* Calculations use average data for Russia

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Religious organization. By a completely understandable coincidence, it is classified as a non-profit organization, although most of these associations are more suitable for the definition of a branch political party on earth or companies with a total lack of responsibility. As the name implies, it is created in order to convey its variety of opium to the people. Such an organization not only tries to attract as many followers as possible, but also conducts its own religious rites. In general, it is interpreted separately from the concept of a sect, although sometimes it can actually be one. Membership in a religious organization, in fact, should not be mandatory, since anyone should be able to join the movement.

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

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

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

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

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

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A non-profit organization is not pursuing the goal of making profit as the main goal of its activities and does not distribute profits among its participants.

Non-profit organizations can be created to achieve social, charitable, cultural, educational, scientific and managerial goals, in order to protect the health of citizens, develop physical culture and sports, meeting the spiritual and other non-material needs of citizens, protecting the rights, legitimate interests of citizens and organizations, resolving disputes and conflicts, providing legal assistance, as well as for other purposes aimed at achieving public benefits.

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

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

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

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

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

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

Have stamps and letterheads with their name, as well as an emblem registered in the prescribed manner.

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

The list of organizational and legal forms of non-commercial legal entities, provided for by Art. 116-123 of the Civil Code of the Russian Federation, is not exhaustive. It has already expanded significantly due to the many special regulations governing the activities certain types organizations. Such a legislative decision seems to be quite correct.

The organizational and legal form of a legal entity is a set of specific features that objectively stand out in the system of general features of a legal entity and significantly distinguish this group of legal entities from all others. Therefore, if the features organizational structure of a legal entity, ways of separating its property, its responsibility, ways of acting in civil circulation (at least one of these aspects) distinguish it from the rest, then we are dealing with an independent organizational and legal form of a legal entity. Otherwise, we are talking about separate varieties of organizations within the same organizational and legal form.

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

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

Voluntary property contributions and donations;

Proceeds from the sale of goods, works, services;

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

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

Other receipts not prohibited by law.

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

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

Non-profit organizations can be created in the form of:

1. Consumer cooperatives.

The association of persons on the basis of membership in order to meet their own needs for goods and services, the initial property of which consists of shares, is called a consumer cooperative.

The name of the consumer cooperative should contain an indication of the main purpose of its activity and the words “cooperative”, “consumer society” or “consumer union”, for example: “Aleksey Meat Procurement Cooperative” or “Alex Meat Procurement Consumer Society”.

According to the current legislation, both citizens and legal entities can be participants in consumer cooperatives, and the presence of at least one citizen is mandatory, otherwise the cooperative will turn into an association of legal entities.

Legal status The consumer cooperative is in many ways similar to the production cooperative both in terms of organizational structure and in terms of the rights of participants. However, members of a consumer cooperative are not required to take personal labor participation in its activities and general rule are not liable for his debts. An exception is the case when members of a consumer cooperative are obliged, within three months after the approval of the annual balance sheet, to cover the resulting losses through additional contributions.

Consumer cooperatives are granted the right to distribute income from business activities among their members. Thus, the consumer cooperative occupies an intermediate position between commercial and non-commercial organizations.

2. Public associations.

Public and religious organizations (associations) are recognized as voluntary associations of citizens who, in accordance with the procedure established by law, have united on the basis of their common interests to satisfy spiritual or other non-material needs.

A public association is a rather voluminous and generic concept that includes a whole group of independent organizational and legal forms of non-profit legal entities. Among them, the law includes:

Public organizations;

social movements;

Public funds;

public institutions;

Organs of public initiative.

Founders public associations citizens (at least three people), as well as other public associations with the rights of legal entities (along with citizens) speak. The Law on Public Associations clearly distinguishes between participants and members of public associations. Members of associations formalize their participation in them by individual applications and have the right to elect and be elected to their governing bodies. Legal basis of any public association is its charter.

A feature of the name of a public association is the need to include in it an indication of the territorial scope of activity (all-Russian, interregional, regional, local). At the same time, all-Russian associations can use the words “Russia”, “Russian Federation” and derivatives from them in their names without special permission. government agencies(which is impossible for other non-state legal entities). A means of individualization of a public association, unlike other legal entities, is also its symbols (flags, emblems, pennants, etc.), subject to mandatory state registration.

3. Religious organizations.

An association of citizens whose main goal is the joint confession and dissemination of faith, and which has signs corresponding to these goals, is called a religious organization. A religious organization is an independent organizational and legal form of a legal entity, which has its own varieties: monasteries, brotherhoods, missions, etc.

4. Fund Funds is a non-profit organization without membership, founded to achieve socially beneficial goals through the use of property transferred to its ownership by the founders.

Having formed a foundation and transferred certain property to it, the founders lose all property rights in relation to it. After that, the fund operates independently, guided only by the goals that the founders have determined for it in the charter, and the provisions of the law. It is even possible that the charter of the fund does not provide for the possibility of changing it by the bodies of the fund. This can serve as a strong guarantee that the property of the founders will be used properly, even when they no longer control it. In this case, making any changes to the charter of the fund is permissible only by a court decision.

The supreme body of the Foundation is its Board of Trustees, acting on a voluntary basis.

To achieve its statutory goals, the foundation, like other non-profit organizations, has the right to engage in entrepreneurial activities, including by creating or participating in business companies. Charitable foundations, however, have the right to participate in business companies only as their sole members.

5. Institutions.

Institutions is an organization created by the owner to carry out functions of a non-profit nature and financed by him in whole or in part.

A distinctive feature of the institution is the nature of its rights to the property used. Institutions are the only type of non-profit organizations that do not have the right of ownership, but only the right of operational management of property. This is due to the close property relationship between the institution and its founder.

Less than other non-profit organizations, the amount of rights to property is compensated by the subsidiary liability of the owner for the obligations of the institution. Collection of debts of an institution can only be levied on its funds and property independently acquired by it. Thus, the property transferred to the institution by the owner is reserved from foreclosures, which is quite natural.

The founding document of an institution is only its charter, approved by the owner. The name of the institution should include an indication of the owner of the property and the nature of the institution's activities, for example: “Private Museum of A. M. Vilin”.

6. Non-profit partnerships.

A non-profit partnership is a non-profit organization, whose members retain the rights to its property, created to assist its members in the conduct of generally beneficial activities.

Non-commercial partnerships are based on the principle of membership. These organizations play only the role of an auxiliary tool in achieving any goals. In addition, members of public organizations, as a general rule, do not have any rights in relation to the property of these organizations. Whereas in a non-profit partnership, the scope of the property rights of the participants is very large. In particular, in cases of withdrawal, exclusion from the partnership or its liquidation, the participant has the right to demand the issuance of part of the property that was previously transferred by the members to the ownership of the non-commercial partnership.

A non-commercial partnership is the owner of the property transferred to it and is not liable for the obligations of its members, and the latter are not liable for the obligations of the partnership. Its supreme governing body is the general meeting of members.

7. Autonomous non-profit organizations.

An autonomous non-profit organization is an institution on the basis of voluntary property contributions, which aims to provide services to all interested persons.

In the field of management of autonomous non-profit organizations, the law contains a minimum of mandatory provisions (speaking only about collegial supreme body management) and thus gives the founders maximum freedom of choice. It is obvious that any management scheme chosen by the founders and not operating with the concept of membership will satisfy the norms of the law.

The founders of an autonomous non-profit organization may use its services only on equal terms with other persons.

The constituent document of such an organization is its charter and (or) constituent agreement.

8. Associations of legal entities.

Associations of legal entities is a non-profit organization formed by several legal entities to conduct activities in their interests, called an association of legal entities (association or union). Citizens or the state cannot act as participants in such an association. Either commercial or non-commercial organizations can unite in an association or union, but not both.

In the Civil Code of the Russian Federation there are no special rules on the formation of the property of associations, since the element of personal participation plays the main role in them.

The constituent documents of associations of legal entities are the charter and the memorandum of association.

The legislator provides the founders of associations with greater freedom in choosing the organizational structure of the association, regulating the mutual rights and obligations of the participants.

The name of an association of legal entities must include an indication of the subject of activity of its members and the words “association” or “union”.

The participants do not have any property rights in relation to their associations, therefore, the transfer of the participant's contribution to other persons, as well as the requirement to allocate a share upon leaving the association, are impossible.

The liability of the members of the association for its obligations is subsidiary and continues even if the member withdraws from the association within two years from the date of withdrawal. As a general rule, a new person joining an association is not liable for the obligations of the association that arose prior to its entry, however, the founding documents may establish a different rule.

2. Non-profit organizations may be created to achieve social, charitable, cultural, educational, scientific and managerial goals, in order to protect the health of citizens, develop physical culture and sports, meet the spiritual and other non-material needs of citizens, protect the rights, legitimate interests of citizens and organizations, resolution of disputes and conflicts, provision of legal assistance, as well as for other purposes aimed at achieving public benefits.

2.1. Socially oriented non-profit organizations are recognized as non-profit organizations established in accordance with the provisions of this federal law forms (with the exception of state corporations, state companies, public associations that are political parties) and carrying out activities aimed at resolving social problems, the development of civil society in the Russian Federation, as well as the types of activities provided for in Article 31.1

2.2. A non-profit organization that performs public benefit services is a socially oriented non-profit organization that provides public benefit services for one year or more. good quality, is not a non-profit organization performing the functions of a foreign agent, and has no debts on taxes and fees, other mandatory payments provided for by the legislation of the Russian Federation.

3. Non-profit organizations can be created in the form of public or religious organizations (associations), communities of indigenous peoples of the Russian Federation, Cossack societies, non-profit partnerships, institutions, autonomous non-profit organizations, social, charitable and other foundations, associations and unions, as well as in other forms prescribed by federal laws.

(see text in previous edition)

4. A foreign non-profit non-governmental organization in this Federal Law means an organization that does not have profit making as the main goal of its activities and does not distribute profits among participants, established outside the territory of the Russian Federation in accordance with the legislation of a foreign state, the founders (participants) of which are not government agencies.

5. A foreign non-profit non-governmental organization carries out its activities on the territory of the Russian Federation through its structural subdivisions - departments, branches and representative offices.

A structural subdivision - a branch of a foreign non-profit non-governmental organization is recognized as a form of a non-profit organization and is subject to state registration in the manner prescribed by Article 13.1 of this Federal Law.

Structural subdivisions - branches and representative offices of foreign non-profit non-governmental organizations acquire legal capacity on the territory of the Russian Federation from the date of entry in the register of branches and representative offices of international organizations and foreign non-profit non-governmental organizations of information about the relevant structural unit in the manner prescribed by Article 13.2 of this Federal Law.

ConsultantPlus: note.

P. 6 Art. 2 does not apply to religious organizations, associations of employers, chambers of commerce, state corporations, state companies, as well as to NPOs, state and municipal institutions, international funds created by them.

6. A non-profit organization performing the functions of a foreign agent in this Federal Law means a Russian non-profit organization that receives funds and other property from foreign states, their state bodies, international and foreign organizations, foreign citizens, stateless persons or persons authorized by them and (or) from Russian legal entities receiving funds and other property from these sources (with the exception of open joint-stock companies with state participation and their subsidiaries) (hereinafter - foreign sources), and which participates, including in the interests of foreign sources, in political activity carried out on the territory of the Russian Federation.

A non-profit organization, with the exception of a political party, is recognized as participating in political activities carried out on the territory of the Russian Federation, if, regardless of the goals and objectives specified in its constituent documents, it carries out activities in the field of state building, protection of the foundations of the constitutional system of the Russian Federation, federal structure the Russian Federation, protecting the sovereignty and ensuring the territorial integrity of the Russian Federation, ensuring the rule of law, law and order, state and public security, national defense, foreign policy, socio-economic and national development of the Russian Federation, development political system, activities of state bodies, bodies local government, legislative regulation of the rights and freedoms of man and citizen in order to influence the development and implementation of state policy, the formation of state bodies, local governments, their decisions and actions.

Specified activity carried out in the following forms:

participation in the organization and conduct of public events in the form of meetings, rallies, demonstrations, processions or pickets or in various combinations of these forms, organization and conduct of public debates, discussions, speeches;

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

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

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

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

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

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

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

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

The difference between non-profit organizations and commercial organizations

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

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

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

The annual financial statements of the NPO include:

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

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

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

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

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

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

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

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

To make the right choice, we suggest that you first familiarize yourself with the forms of non-profit organizations provided for by law and their distinguishing features.
According to the law of 12.01.1996 No. 7-FZ (as amended on 23.12.2003), a non-profit organization is an organization that does not have profit making as the main goal of its activities and does not distribute the profit received among the participants.
At the same time, non-profit organizations have the right to carry out entrepreneurial activities in order to achieve their statutory goals and have a number of tax benefits.
Non-profit organizations can be created to achieve social, charitable, cultural, educational, scientific and managerial goals, to protect the health of citizens, develop physical culture and sports, meet the spiritual and other non-material needs of citizens, protect the rights, legitimate interests of citizens and organizations, resolve disputes and conflicts, providing legal assistance, as well as for other purposes aimed at achieving public benefits.

The Civil Code of the Russian Federation and the Law "On non-profit organizations" define the following organizational and legal forms of non-profit organizations:

• Consumer cooperatives
• Funds
• Institutions
• Non-Profit Partnerships
• State corporations

Public and religious organizations (associations)

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

consumer cooperatives.

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

Funds

The features of the fund as a non-profit organization are - the absence of membership, the property base, created through voluntary property contributions. The Foundation is a kind of non-profit "bank", where funds are first accumulated through donations, and then distributed to the Foundation's statutory goals - social, cultural, educational and other socially useful purposes. The Foundation is required to publish annual reports on the use of its property.

Institutions

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

Non-Profit Partnerships

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

Autonomous non-profit organizations

An autonomous non-profit organization is a non-profit organization without membership, established by citizens and (or) legal entities on the basis of voluntary property contributions for the purpose of providing services in the field of education, healthcare, culture, science, law, physical culture, etc. The property transferred by the founders of the organization, belongs to her by right of ownership.
This form of non-profit organizations is most convenient for activities in the service sector.

Associations of legal entities (associations and unions)

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

State Corporation

New form non-profit organizations, introduced by Federal Law No. 140-FZ of July 8, 1999
A state corporation is a non-profit organization without membership, established Russian Federation on the basis of a property contribution and created for the implementation of social, managerial or other socially useful functions. It is created on the basis of the law, which establishes the features of its legal status.
A non-profit organization is considered established as a legal entity from the moment of its state registration. Currently state registration non-profit organization (with the exception of public organizations) is carried out in the IMNS.
The founders of a non-profit organization, depending on its organizational and legal forms, may be citizens and (or) legal entities.
The number of founders of a non-profit organization is not limited, unless otherwise provided by federal law.
A non-profit organization may be founded by one person, with the exception of cases of establishing non-profit partnerships, associations (unions) and other cases provided for by federal law.

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

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