Non-profit organizations: examples of caring for people. What is an NPO: decoding, definition of goals, types of activities Does a non-profit organization have the right

02.02.2022

There are the following types of non-profit organizations:

1) consumer cooperatives;

2) public and religious organizations (associations);

4) institutions;

5) associations of legal entities (associations, unions, concerns, etc.).

Consumer cooperative - 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.

Signs of a consumer cooperative:

Voluntary association of citizens and legal entities on the basis of membership;

The purpose of the association is to satisfy material and other needs;

Carrying out production and other economic activities;

Consolidation by combining property shares;

Members of a cooperative bear subsidiary liability for its obligations;

Special name.

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

Fund features:

Type of non-profit organization;

Not based on fixed membership;

Established by citizens and (or) legal entities;

Based on the property transferred by the founders, which is the property of the foundation;

Created to achieve social, charitable or other socially beneficial goals;

The founders are not liable for the obligations of the foundation, and the foundation is not liable for their obligations;

The right to engage in entrepreneurial activities to achieve statutory goals.

Grounds for the liquidation of the fund:

If the property is not enough for the implementation of its goals, and the probability of obtaining the necessary property is unrealistic;

The goals of the fund cannot be achieved and the necessary changes to its goals cannot be made;

In case of evasion in the activities of the fund from the goals specified in the charter;

In other cases provided by law.

An institution is an organization created by the owner to carry out managerial, socio-cultural or other functions of a non-commercial nature and financed by him in whole or in part.

Institution features:

Type of non-profit organization;

Has the right of a legal entity;

The activity is financed by the owner (in whole or in part);

Has the right of operational management of the property assigned to him;

It is created by the owner for the implementation of managerial, socio-cultural or other functions of a non-commercial nature;

Responsible for obligations with the funds at his disposal;

The owner of the institution's property bears subsidiary liability for its obligations in case of insufficiency of the institution's property.

Types of institutions depending on the activities carried out:

1) educational institutions (kindergartens, schools, colleges, lyceums, colleges, institutes, academies, universities, etc.);

2) scientific institutions (laboratories, testing stations, research centers, research institutes, etc.);

3) healthcare institutions (polyclinics, hospitals, outpatient clinics, medical centers, etc.);

4) cultural institutions (museums, archives, theaters, concert halls, exhibitions, etc.);

5) other institutions.

An association of legal entities (association or union) is a non-profit organization established on the basis of an agreement between commercial organizations in order to coordinate their business activities, as well as to represent and protect common property interests.

Signs of amalgamation of legal entities:

Non-commercial legal entity;

They are created by commercial organizations in order to coordinate their business activities, represent and protect common property interests;

Not responsible for the obligations of their members;

Members of an association (union) bear subsidiary liability for its obligations in the manner prescribed by the constituent documents;

May engage in entrepreneurial activities by decision of the members of the association (union);

Has its own name.

The administrative and legal status of enterprises and non-profit organizations is a set of administrative rights and obligations that enterprises and non-profit organizations acquire and implement when performing the following actions:

1) creation of enterprises and commercial organizations by decision of the owner or a body authorized by him;

2) state registration of enterprises and commercial organizations in institutions of justice or in local authorities;

3) obtaining a special permit (license) to engage in certain types of activities, issued in an administrative manner by authorized subjects of executive power;

4) formation of a management body for the affairs of an enterprise (non-profit organization);

5) determining the range of issues and powers of higher executive authorities in relation to enterprises and commercial organizations;

6) maintaining and providing accounting and statistical reporting.

Administrative and legal guarantees for the activities of enterprises and non-profit organizations:

1) prevention of refusal to register on grounds of inappropriateness;

2) freedom of commercial and other non-prohibited activities of enterprises and non-profit organizations, a ban on interference in their activities by state authorities, except as otherwise provided by law;

3) protection of property of enterprises (non-profit organizations) from illegal seizure;

4) prevention of a monopoly position in the market of individual enterprises and unfair competition;

5) protection of trade secrets.

System analysis of the norms of Art. 50 of the Civil Code of the Russian Federation and Art. 2 of the Law on Non-Commercial Organizations makes it possible to single out the following features characteristic of non-commercial organizations:

- a non-profit organization does not have profit making as its main goal;

- the non-commercial organization does not distribute the received profit among participants * (374);

— a non-commercial organization may have civil rights corresponding to the goals of the activity provided for in its constituent documents, and bear the obligations associated with this activity (special legal capacity).

Non-profit organizations are legal entities created for certain socially useful purposes that do not have profit making as the main goal of their activities and do not distribute the profits received among the 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, meet the spiritual and other non-material needs of citizens, protect the rights, legitimate interests of citizens and organizations, resolve disputes and conflicts, provide legal assistance, as well as for other purposes aimed at achieving public benefits ( clause 2, article 2 of the Law on non-profit organizations).

The classification of legal entities into commercial and non-commercial, which is the basis of the current Civil Code of the Russian Federation, is dichotomous: any legal entity can be either a commercial or non-commercial organization. However, the criterion for singling out non-profit organizations on the basis of the main purpose of their activity is not self-sufficient due to its uncertainty.

The Draft Civil Code of the Russian Federation proposes to retain the classification of organizations into commercial and non-commercial organizations that have the right to carry out other income-generating activities * (375).

Unlike commercial organizations, which can be created in the forms strictly prescribed by the Civil Code of the Russian Federation, the list of types of non-profit organizations given in paragraph 3 of Art. 50 of the Civil Code of the Russian Federation, is open and can be supplemented by federal laws. The Law on non-profit organizations, along with consumer cooperatives, public, religious organizations (associations), institutions, funds, associations (unions) provided for by the Civil Code of the Russian Federation, also included non-profit partnerships, non-profit autonomous organizations, state corporations in the list of non-profit organizations.

According to experts, the open list of organizational and legal forms of non-profit organizations has led to an unjustified increase in the number of types of non-profit organizations, many of which are actively engaged in entrepreneurial activities. The proposal to include in the Civil Code of the Russian Federation a ban on the creation of legal entities, other organizational and legal forms than provided for in the Civil Code itself, and to establish a closed list of all types of organizations (both commercial and non-commercial) was made, in particular, by E.A. . Sukhanov * (376). This proposal was reflected in the draft Civil Code.

In the draft part of the first Civil Code of the Russian Federation, consumer cooperatives, public organizations of citizens, associations and unions, foundations, institutions, religious organizations are named among non-profit organizations (clause 3 of article 50).

The concept and types of entrepreneurial activities carried out by non-profit organizations

Entrepreneurial activity of a non-profit organization is recognized as the profitable production of goods and services that meet the goals of creating a non-profit organization, as well as the acquisition and sale of securities, property and non-property rights, participation in business companies and participation in limited partnerships as a contributor (paragraph 2 of Art. 24 of the Law on non-profit organizations).

Accordingly, non-profit organizations are entitled to carry out the following types of entrepreneurial activities:

- within the framework of its special legal capacity, the direct production of goods and services;

— acquisition and sale of securities, property and non-property rights;

- participation in other commercial organizations.

Requirements for the implementation of entrepreneurial activities by non-profit organizations

The current legislation establishes a number of requirements for the implementation of entrepreneurial activities by non-profit organizations, the observance of which is mandatory for them. Firstly, entrepreneurial activity should not be the main purpose of the activity of a non-profit organization, otherwise it turns into a commercial one (clause 1, article 50 of the Civil Code of the Russian Federation); secondly, non-profit organizations can carry out entrepreneurial activities only to achieve the goals for which they were created, and in accordance with these goals (clause 3, article 50 of the Civil Code of the Russian Federation).

The second of these requirements means that the entrepreneurial activity of non-profit organizations must meet two conditions:

— serve the purposes of the organization, i.e. to strengthen its material and technical base, to be a source of the formation of property used for the purposes of the organization, to involve in the work of members of the organization who have physical disabilities and are deprived of the opportunity to work under normal conditions (blind, deaf); also contribute to the implementation of other socially useful goals of the organization;

- comply with the statutory goals of the organization and not go beyond its special legal capacity.

It should be noted that in the Law on non-profit organizations (clause 2, article 24), in contrast to the Civil Code of the Russian Federation (clause 3, article 50 of the Civil Code of the Russian Federation), in relation to such types of business activities as the acquisition and sale of securities and participation in commercial organizations, only the first condition is indicated: a non-profit organization can carry out entrepreneurial activities only insofar as this serves to achieve the goals for which it was created. The second condition - the need for compliance of entrepreneurial activity with the statutory goals of a non-profit organization in relation to "passive" forms of entrepreneurial activity - is not established by the Law on Non-Profit Organizations.

This contradiction in the legislation causes an ambiguous understanding and enforcement. Thus, there is no doubt about the participation of a public organization of the disabled in a joint-stock company that produces, for example, prostheses for the disabled. And if the activities of this society are completely unrelated to the statutory tasks of a non-profit organization? Does the participation of a non-profit organization in a joint-stock company that produces non-core goods for this non-profit organization contradict the requirements of the legislation on the compliance of the entrepreneurial activity of a non-profit organization with its statutory legal capacity? It seems that under the current legislation no. The main thing is that income from shares should be directed to the goals of the organization and in accordance with its statutory legal capacity. This is what distinguishes the entrepreneurial activity of non-profit organizations, carried out directly by them, from the "passive" entrepreneurial activity of non-profit organizations associated with the acquisition and sale of securities and the participation of non-profit organizations in business companies.

Regarding the correspondence of entrepreneurial activity of non-profit organizations to its goals, the following point of view is expressed in the literature. Entrepreneurial activity of a non-profit organization is considered to be consistent with its goals in cases.

1) the presence of a "common technological chain between the main and additional activities" (for example, the repair of one's own equipment);

2) the presence of "functional relationships" (for example, advertising of the main activity);

3) "satisfaction by additional activities of the needs of persons carrying out the main activities" (for example, the functioning of a canteen in a general education institution) * (377).

In the scientific literature, the question is discussed: can non-profit organizations be considered subjects of entrepreneurial activity? So, E.A. Sukhanov, considering the classification of legal entities into commercial and non-profit organizations, refers the former to "permanent participants in the professional turnover", and the latter, respectively, excludes from those * (378). V.V. Dolinskaya, agreeing with this, claims that "non-commercial legal entities are not among entrepreneurs" * (379). S.D. Mogilevsky on this occasion, from our point of view, rightly believes: “In the right to carry out entrepreneurial activity, everyone is equal. organizations always engage in entrepreneurial activities because: a) it is in accordance with the very nature of these types of legal entities (commercial); b) they are obliged to carry out such activities by virtue of a direct indication of the law.

Non-profit organizations are not required to act as participants in entrepreneurial activities, since the law establishes as the main goals other than making a profit. For a non-profit organization, being a participant in entrepreneurial activity is a right, not an obligation" * (380).

The opportunity for non-profit organizations to carry out entrepreneurial activities has an ambiguous assessment. On the one hand, it allows non-profit organizations to address issues of strengthening their material and technical base and further developing their core activities; on the other hand, under the guise of non-commercial organizations with the use of preferential treatment, diversified entrepreneurial activities are sometimes actually carried out, which have as their main goal by no means socially useful goals.

How to limit the possibility of non-profit organizations to carry out entrepreneurial activities and should it be done at all? Indeed, in a situation of budget deficit, unresolved social problems and taking into account modern realities, expressed in the expansion of paid forms of educational, medical and other social services, non-profit organizations are objectively forced to engage in entrepreneurship. The answers to these questions, from our point of view, lie in the following plane. Law, as a regulator of social relations, should stimulate the performance by non-profit organizations of the social and other socially useful functions assigned to them, and should also help non-profit organizations to qualitatively implement the tasks delegated to them, and not engage in commerce for their own enrichment. Finally, the law must prevent cases of misuse of the status of a non-profit organization for the purpose of obtaining unjustified benefits and advantages.

Thus, the introduction of a closed list of types of non-profit organizations and the establishment of restrictions on their entrepreneurial activities will not solve the issue. A set of measures is needed to both stimulate the effective functioning of non-profit organizations and prevent possible abuses in the relevant area.

I must say that the domestic legislator is already trying to follow this path.

So, in order to prevent possible abuses in the field of tax legal relations, the taxation of profits has been unified. The concept of Ch. 25 of the Tax Code of the Russian Federation "Corporate Income Tax" is to determine the range of taxpayers, regardless of their qualifications for types: income tax payers are both commercial and non-commercial organizations. The principle of excluding from the taxable base the income of non-profit organizations that they receive not from entrepreneurial activity remained only in terms of not including the so-called earmarked revenues for the maintenance of non-profit organizations in the tax base, for example: entrance and periodic membership fees, donations, amounts of funding from budgets of various levels, from the owners of institutions (p.

Types of non-profit organizations, their characteristics and goals of activity

2 tbsp. 251 of the Tax Code of the Russian Federation).

In order to ensure the interests of creditors, the draft Civil Code of the Russian Federation establishes that a non-profit organization carrying out income-generating activities must have separate property in the amount of at least the minimum authorized capital provided for limited liability companies.

Non-commercial unitary organizations: concept, features, classification and organizational and legal forms.

Concept and signs.

Non-commercial unitary organizations (NFOs) are recognized as legal entities that do not pursue profit making as the main goal of their activities and do not distribute the profits received among the participants, the founders of which do not become their participants and do not acquire membership rights in them.

Signs of non-profit unitary organizations:

1. Non-profit unitary organizations do not pursue profit as the main goal of their activities;

2. Do not distribute the received profit among the participants;

3. Founders of non-profit unitary organizations do not become their participants and do not acquire membership rights in them

4. The creation of non-profit unitary organizations includes the following stages: making a decision to create a non-profit organization;

approval of the charter of a non-profit organization;

transfer of property to a non-profit organization, if it is provided for by the charter;

state registration of a non-profit organization.

5. The property belongs to a non-profit organization (except institutions) by the right of ownership, it is transferred to it by its participants (founders), and also acquired on other grounds.

6. A non-profit organization bears independent property liability.

7. It has special legal capacity, that is, it can have civil rights corresponding to the goals of the activity provided for in its constituent documents, and bear the obligations associated with this activity.

8. Non-commercial unitary organizations may carry out income-generating activities, if it is provided for by their charters, only insofar as it serves the achievement of the goals for which they were created, and if it corresponds to such goals.

9. The legislation does not establish for these jur. persons with a minimum authorized capital (legislation determines only the minimum amount of property necessary for the creation and operation of funds) - property with a market value of at least the minimum authorized capital provided for an LLC (10,000 rubles).

Classification of non-profit unitary organizations.

Organizations managing and uniting (administrators (operators) and communities (alliances)).

The general purpose of organizations included in the first group is to manage property or perform functions that, for some reason, the founder does not want (or cannot) perform independently on his own behalf. Thus, they are created in order to perform certain functions of a managerial, social, and in some cases, economic or property nature. Often these functions are of a public benefit nature and consist in the provision of services, facilities, information, etc. a wide range of people.

These include foundations, institutions, autonomous non-profit organizations. The activities of such organizations are primarily of an economic nature.

Alliances (communities) are created to achieve socio-political (social) goals. The main purpose of their creation and activity is the expression and protection of common interests, and not economic activity. They are a platform for the implementation of joint initiatives of the participants, the solution of their common tasks.

Socio-political (social) non-profit unitary organizations include:

public institutions;

public funds.

Organizational and legal forms.

Legal entities that are non-profit unitary organizations can be created in the following organizational and legal forms:

1) foundations, which include, among other things, public and charitable foundations;

2) institutions, which include state institutions (including state academies of sciences), municipal institutions and private (including public) institutions;

3) autonomous non-profit organizations;

4) religious organizations;

5) public law companies.

Article 123.17. Basic provisions about the fund.

1. A fund for the purposes of the Civil Code of the Russian Federation is a unitary non-profit organization that does not have membership, established by citizens and (or) legal entities on the basis of voluntary property contributions and pursuing charitable, cultural, educational or other social, socially useful goals.

2. The charter of the fund must contain information about the name of the fund, including the word "fund", its location, the subject and goals of its activities, about the bodies of the fund, including the highest collegiate body and the board of trustees supervising the activities of the fund, the procedure appointment of officials of the fund and their release from the performance of duties, the fate of the property of the fund in the event of its liquidation.

The Fund is created by the decision of its founders, which may be individuals and legal entities. It is not excluded the creation of the fund by the sole founder.

The founders of the foundation are not required to participate in its activities and, as a rule, do not do so. However, the most important duty of the founders is to transfer the property contribution to the authorized capital of the fund. The sources of formation of the foundation's property are, first of all, voluntary contributions of its founders, donations of other persons, etc. The foundation becomes the owner of the property transferred to it by the founders or other donors who do not acquire any rights to the foundation's property. This also excludes mutual liability for the debts of the fund and its founders. Under no circumstances can the foundation distribute the received property among its founders or employees.

In the fund collegiate (board, council, etc.) and sole (president, chairman, etc.) executive (volitional) bodies are formed. Being the will-forming body of the foundation, the board of trustees oversees all activities of the foundation, its executive bodies and officials.

Autonomous non-profit organization (ANO).

Article 123.24. Basic provisions on an autonomous non-profit organization.

1. An autonomous non-profit organization is a unitary non-profit organization that does not have membership and is created on the basis of property contributions from citizens and (or) legal entities. persons for the purpose of providing services in the areas of education, healthcare, culture, science and other areas of non-commercial activities.

An autonomous non-profit organization can be created by one person (may have one founder).

2. The charter of an autonomous non-profit organization must contain information about its name, including the words "autonomous non-profit organization", location, subject and purposes of its activities, composition, procedure for formation and competence of the bodies of an autonomous non-profit organization, as well as other information provided for by law.

3. Property transferred to an autonomous non-profit organization by its founders shall be the property of the autonomous non-profit organization. The founders of an autonomous non-profit organization do not retain the rights to property transferred by them to the ownership of this organization.

The founders are not liable for the obligations of the autonomous non-profit organization created by them, and it is not liable for the obligations of its founders.

5. An autonomous non-profit organization has the right to engage in entrepreneurial activities necessary to achieve the goals for which it was created, and corresponding to these goals, creating business companies for the implementation of entrepreneurial activities or participating in them.

6. A person may, at his own discretion, withdraw from the membership of the founders of an autonomous non-profit organization.

Article 123.25. Management of an autonomous non-profit organization.

1. The activities of an autonomous non-profit organization are managed by its founders in the manner prescribed by its charter approved by its founders.

2. By decision of the founders (founder) of an autonomous non-profit organization, a permanent collegial body (bodies) may be created in it,

3. The founders (founder) of an autonomous non-profit organization appoint the sole executive body of the autonomous non-profit organization (chairman, general director, etc.). One of its citizen founders may be appointed as the sole executive body of an autonomous non-profit organization.

institutions.

Article 123.21. Basic provisions about institutions.

1. An institution is a unitary non-profit organization created by the owner to carry out managerial, socio-cultural or other functions of a non-profit nature.

The founder is the owner of the property of the institution created by him. For property assigned by the owner to the institution and acquired by the institution on other grounds, it acquires the right of operational management in accordance with the Civil Code of the Russian Federation.

2. An institution may be created by a citizen or a legal entity (private institution) or, respectively, by the Russian Federation, constituent entities of the Russian Federation, municipalities (state institution, municipal institution).

3. An institution shall be liable for its obligations with the funds at its disposal, and in cases established by law, also with other property. If the specified funds or property are insufficient, the owner of the relevant property shall bear subsidiary liability for the obligations of the institution in cases.

An institution is created by decision of the owner or a body authorized by him. The charter is the founding document.

Any income of the institution, as well as the property acquired at their expense, remain the property of the founder and come only to the independent disposal, and not to the property of the institution.

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

An institution may be reorganized, including transformed into an autonomous non-profit organization or into a foundation, as well as into a business entity. For state and municipal institutions, transformation into a business company is allowed only in the manner prescribed by the legislation on privatization. The liquidation of an institution is carried out according to the general rules of civil law, and the rest of the property always becomes the property of the founder.

Article 300

When the ownership of an institution is transferred to another person, this institution retains the right of operational management of its property

Religious organizations.

Article 123.26. Basic provisions on religious organizations.

1. A religious organization is a voluntary association of citizens of the Russian Federation permanently and legally residing on the territory of the Russian Federation or other persons, formed by them for the purpose of joint confession and dissemination of faith and registered in the manner prescribed by law as a legal entity (local religious organization), an association of these organizations (centralized religious organization), as well as the organization and (or) the governing or coordinating body created by the specified association in accordance with the law on freedom of conscience and on religious associations for the purpose of joint confession and dissemination of faith.

Religious organizations act in accordance with their charters and internal regulations that do not contradict the law.

An organization cannot be transformed into a legal entity of a different legal form.

Article 123.27.

Features of different types of NGOs, their differences and the purpose of creation

Founders and charter of a religious organization.

1. From the Federal Law, the founders of a local religious organization may be at least 10 citizens of the Russian Federation united in a religious group that has confirmation of its existence in this territory for at least fifteen years, issued by local governments, or confirmation of entry into the structure of a centralized religious organization of the same faith, issued by the specified organization.

2. Centralized religious organizations are formed if there are at least 3 local religious organizations of the same confession in accordance with their own regulations of religious organizations, if such regulations do not contradict the law.

3. Cannot be a founder (participant, member) of a religious organization:

– foreign citizen or stateless person;

— a religious organization whose activities have been suspended;

- a person in respect of whom, by a court decision that has entered into legal force, it has been established that his actions contain.

2. The founding document of a religious organization is the charter approved by its founders or a centralized religious organization.

The charter of a religious organization must contain information about its type, name and location, the subject and goals of its activities, the composition, competence of its bodies and the procedure for making decisions by them, about the sources of formation of its property, about the directions of its use and the procedure for distributing property remaining after its liquidation, as well as other information provided for by the law on freedom of conscience and on religious associations.

Article 123.28. property of a religious organization.

1. Religious organizations are the owners of their property, including property acquired or created by them at their own expense, as well as donated to religious organizations or acquired by them on other grounds provided for by law.

2. Liturgical property belonging to religious organizations may not be levied on the claims of their creditors.

3. The founders of a religious organization do not retain property rights to the property transferred by them to this organization.

4. The founders of religious organizations are not liable for the obligations of these organizations, and these organizations are not liable for the obligations of their founders

Article 23. Entrepreneurial activity of religious organizations.

Religious organizations have the right to carry out entrepreneurial activities and create their own enterprises in the manner established by the legislation of the Russian Federation.

Public law companies.

Public law companies are a new form of non-profit organizations, which are planned to replace existing state corporations in the Russian Federation.

the draft law on public companies under No. 252441-6 is under consideration by the State Duma.

Already now, in the Civil Code of the Russian Federation (in part 3, article 50), as part of the reform of civil legislation, Law No. -legal companies as a separate unitary form of legal entities is also contained in Article 65.1 of the Civil Code of the Russian Federation.

As for the aforementioned draft Federal Law No. 252441-6, it defines public law companies as non-profit unitary organizations endowed with certain public law functions that act in the interests of society and the state. Among such goals, the legislator singles out the conduct of state policy, the management of state property, the development of the economy, the provision of certain public services, control, management, as well as other powers in certain areas of the economy, the implementation of particularly important projects, etc.

For public law companies, a specific composition of management bodies is also provided, among which is the supervisory board as the highest management body, gene. director and board (if the formation of such is provided for this company). Thus, the supervisory board, the chairman and members of which are appointed by the Government of the Russian Federation, is the main body that manages a public company.

1.3 Types of non-profit organizations

TYPES OF NON-PROFIT ORGANIZATIONS

The variety of organizational and legal forms of non-profit organizations provided for in the current legislation has necessitated a detailed classification of non-profit organizations.

Public organizations (associations)

- political parties

– trade unions (trade union organizations)

- social movements

- bodies of public initiative

– territorial public self-governments

Non-Profit Partnerships

Autonomous non-profit organizations

Funds

- public funds

- charitable foundations

Associations of property owners

- homeowners associations

- partnerships of owners of other real estate

State corporations

State companies

Private institutions

- public institutions

- other private institutions

State and municipal institutions

- autonomous institutions

- budget institutions

- public institutions

Associations and unions

– associations (unions) in the form of non-profit partnerships

— self-regulatory organizations

- associations of employers

- associations of trade unions

— associations of cooperatives

— associations of public organizations

– chambers of commerce and industry

- notary chambers

- bar associations

Consumer cooperatives

— housing consumer cooperatives

— housing-construction consumer cooperatives

- garage cooperatives

— horticultural, horticultural and dacha consumer cooperatives

— mutual insurance companies

— credit cooperatives

— rental funds

– agricultural consumer cooperatives

Public law companies

Religious organizations (associations)

Communities of Indigenous Peoples of Russia

Cossack societies

ORGANIZATIONAL AND LEGAL FORMS OF NON-PROFIT ORGANIZATIONS

A public organization (association) is voluntary association of citizens united on the basis of their common interests and to meet their non-material needs.

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

Non-commercial partnership- this 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 social, charitable, cultural, educational, scientific and managerial goals, the goals of protecting the health of citizens, developing 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.

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

Autonomous non-profit organization- this is a non-membership non-profit organization established to provide services in the field of education, health, culture, science, law, physical culture and sports and other areas.

BUTassociation (union)- this is an association based on membership of legal entities and (or) citizens for the purpose of representing and protecting common, including professional, interests, in order to achieve socially useful, as well as other non-commercial purposes.

Cossack Society- this is a form of self-organization of Russian citizens united on the basis of a common interest in order to revive the Russian Cossacks, protect their rights, preserve the traditional way of life, management and culture of the Russian Cossacks.

Community of Indigenous Peoples of Russia- this is a form of self-organization of persons belonging to the indigenous peoples of the Russian Federation and united according to consanguinity (family, clan) and (or) territorial-neighborly principles, in order to protect their original habitat, preserve and develop traditional ways of life, management, crafts and culture.

Sincerely,

staff of the Center for Registration of Non-Commercial Organizations of St. Petersburg and Leningrad Region

Non-profit organizations are organizations that do not have profit making as the main goal of their activities and do not distribute the profits received among the participants.

The advantage of a non-profit organization: relative stability, support of state and municipal cultural institutions by the authorities.

Disadvantages of a non-profit organization: limited economic independence, lower wages for employees.

Non-profit organizations:

- have the rights of a legal entity;

- do not pursue profit as the main goal of their activities;

- do not distribute the possible profit between the participants, directing it to ensure the main activity.

Under the main understand the activities of a non-profit organization, corresponding to the goals for the implementation of which this organization was created, and provided for by its constituent documents.

The right of NCOs to conduct entrepreneurial activities is limited: non-profit organizations can engage in entrepreneurial activities only insofar as it serves the achievement of the goals for which they were created and corresponds to these goals.

Entrepreneurial activity is considered to be an independent activity carried out at one's own risk, aimed at systematic profit.

The need for public control over the activities of NGOs. Abroad, such control is exercised through the creation of Boards of Trustees.

The Board of Trustees is a governing body that supervises the activities of a non-profit organization, making decisions by other management bodies and ensuring their implementation, use of funds, and compliance with the law.

Features of an educational institution as a non-profit organization

To understand the essence of an educational institution as a non-profit organization, it is necessary to determine its status, including the definition of both the very concept of "educational institution" and the relations that this institution implements. The status is understood as the place of an educational institution among organizations of other types, its differences from them and characteristic features. The main characteristic features of an educational institution, already enshrined in the current legislation, can be attributed to the following:

Non-commercial type of organization carrying out educational activities;

Availability in the operational management of the educational institution of property transferred by the founder for the implementation of the educational process (and other activities, including income-generating);

The right to income from one's own activities, to the products of intellectual and creative work, or to independently dispose of these incomes;

The right to engage in activities that generate income, including entrepreneurial activities, not related to the implementation of the educational process and use the transferred property for this;

Certain state guarantees related to the priority of the education sector, including tax incentives.

The Law “On Education” allows almost any entrepreneurial activity, i.e. commercial activity, which is carried out in practice. As a result, it remains completely unclear how it is possible to determine the size of commercial activity that satisfies these conditions. At the same time, the question arises, how long does a non-profit organization that carries out commercial activities as one of its activities remain non-profit? The second side of this issue is the definition of the quantitative boundary, passing through which a non-profit organization turns into a commercial one and vice versa.

By definition, an institution is a non-profit organization. However, the term "non-profit" refers to an organization that does not aim to make a profit from its activities. In itself, the absence of such a goal does not mean at all that profits cannot be obtained by a non-profit organization. In addition, commercial organizations, having as the main goal of their activity the extraction of profit, may not receive it at all, being, for example, unprofitable.

Obviously, the term "institution" is usually applied to organizations that perform functions of a non-productive nature: managerial, cultural, educational, scientific, etc. However, the characteristics of an institution are also not exhausted by this, since the same functions can be (and are) performed by organizations of other types, for example, enterprises that implement management functions, scientific research, etc. But at an enterprise, the implementation of management functions, for example, is one of the activities that provides achievement of the main goal. At the same time, the enterprise, in principle, can function without the implementation of these functions, transferring their performance to other organizations under the contract. An organization created specifically for the implementation of such functions must perform them itself as its main activity, including for the purpose of making a profit.

An important characteristic is the fact that the institution is financed by the owner (founder). By definition, financing is the provision of the necessary financial resources for the costs of realizing some need. The main principle of financing is the principle of irrevocable, which means that the resources provided to institutions are not directly reimbursed by them. It should be emphasized that in this case the owner (founder) does not pay for the goods or services produced for him, namely, he finances some activity, i.e. compensates in full or in part the costs incurred in the course of carrying out this activity, which is important for the founder. In particular, the educational institution carries out the educational process, and the founder provides it with funds for the payment of wages to employees and the maintenance (development) of the material and technical base. For state educational institutions, the state is the owner, providing budgetary financing of their activities.

It is possible to talk about the financing of any activity in cases where the result of this activity does not appear in the form of a product, cannot be realized and, therefore, cannot reimburse the costs of achieving it. It is this case that takes place in relation to educational activity as a realization of a social need (not a personal one). Or when the implementation of the result of the activity does not compensate for the costs of achieving it, i.e. losses are covered. Therefore, it is possible to talk about the need for the existence of such a form of organization as an institution only if there is a need for it to carry out activities, the result of which does not appear in a commodity form and does not reimburse the costs of achieving it.

As a result, we can conclude that the division of organizations into commercial and non-commercial is largely conditional and is caused by the prevailing attitude in society towards certain types of activities.

Nevertheless, many scientists and specialists in the field of economics of education believe that educational activities should be carried out in institutions, and not in other forms of organizations, especially not in commercial ones. This is largely due to the intuitive understanding of the need to maintain the availability of free education, achieved in the context of maintaining the non-commercial nature of educational activities.

Questions and tasks for self-examination:

1. Expand the concept of "educational system"

2.3. Types of non-profit organizations

List the features of a non-profit organization using the example of an educational institution.

3. Describe the functions of an educational institution.

Literature:

1. Federal Law of the Russian Federation "On Education". - M., 1998.

2. Economics and organization of university management / Ed. Doctor of Economics Sciences Glukhova V.V. - St. Petersburg: Lan publishing house, 1999.

3. Ignatieva E.L. Economics of Culture: Textbook. 2nd ed., clarified. and additional – M.: GITIS, 2006, 231s.

When creating a non-profit organization, the founders or participants must determine the main and additional types of activities reflected in the All-Russian Classifier of Types of Economic Activities. They are determined based on the content of the goals for which the non-profit organization was created.

A non-profit organization may carry out one type of activity or several types of activity not prohibited by the legislation of the Russian Federation and corresponding to the objectives of the activity of the non-profit organization, which are provided for by its constituent documents.

The legislation of the Russian Federation may establish restrictions on the types of activities that certain types of non-profit organizations are entitled to engage in.

Certain types of activities may be carried out by non-commercial organizations only on the basis of special permits (licenses). The list of these activities is determined by law. Licensed activities are carried out only after obtaining a license in the manner prescribed by law.

A license is a permission (right) for an entrepreneur to carry out a certain type of activity on the conditions specified in it. Licensed activities usually require special knowledge, are extremely profitable, they require more careful control by the state in order to protect the interests of citizens. Licensing can be established both in relation to the actual entrepreneurial activity, which is of a continuous nature, and individual operations within the same type of activity. Licensing is understood as the activity of the state represented by licensing authorities in issuing, suspending or revoking licenses, as well as in supervising compliance with their conditions.

The conditions of the license include, first of all, quantitative indicators, technical parameters, temporary, territorial and other boundaries for the implementation of the licensed type of activity. Other conditions may apply to the legal entity itself and contain a list of powers that make up its competence to carry out the licensed type of activity. Sometimes the law requires that, when carrying out a licensed type of activity, a non-profit organization does not engage in any other activity. This type of activity becomes exclusive for one business entity.

Some activities subject to licensing are listed in Art. 17 of the Federal Law of August 8, 2001 No. 128-FZ “On Licensing Certain Types of Activities”. The specified list includes those that relate to aviation and medical equipment, encryption tools, electronic digital signatures, means of protection and obtaining confidential information, weapons and military equipment, hazardous production facilities, explosive materials, oil and gas, pharmaceutical industries, transportation and transport , investment and non-state pension funds, audit and other types of activities. Other types of activity, in particular, such as exchange, banking, notarial, insurance, telecommunications, foreign economic, professional activities in the securities market, are regulated by other federal laws. The main principles for the implementation of licensing are:

Ensuring the unity of the economic space on the territory of the Russian Federation;

Establishment of a unified list of licensed types of activities;

Establishment of a unified procedure for licensing on the territory of the Russian Federation;

Establishment of licensing requirements and conditions by regulations on licensing specific types of activities; publicity and openness of licensing;

Compliance with the law in the implementation of licensing.

When reorganizing a non-profit organization, the legislation does not provide for the possibility of reissuing a license for a new legal entity that has arisen as a result of the reorganization.

Non-profit organizations can conduct entrepreneurial activities, but only insofar as it serves to achieve the goals for which the non-profit organization was created. Entrepreneurial activities are recognized:

1) the production of goods, the performance of work and the provision of services that generate profit and meet the goals of creating an NCO;

2) acquisition and sale of securities;

3) realization of property and non-property rights;

4) participation in business companies and participation in limited partnerships as a contributor.

The legislation of the Russian Federation may establish restrictions on the entrepreneurial activities of certain types of non-profit organizations. Restrictions may also be imposed on non-profit organizations making donations to political parties, their regional branches, as well as to election funds, referendum funds.

A non-profit organization can carry out entrepreneurial activity only insofar as it serves to achieve the goals for which it was created. Such activity is the profitable production of goods and services that meet the goals of creating a non-profit organization, as well as the acquisition and sale of securities, property and non-property rights, participation in business companies and participation in limited partnerships as a contributor.

Entrepreneurial activity of non-profit organizations involves the participation of the organization in various contractual relations, the performance by it of legal actions related to the fulfillment of contractual and other obligations, with the presentation of claims and lawsuits, etc. A non-profit organization performs all legal actions on its own behalf at its own risk. A necessary condition for the participation of non-profit organizations in entrepreneurial activities is its state registration. It should be noted that a non-profit organization has the right to engage in both one type of activity, for example, to participate in the real estate market as a realtor, and to engage in several types of activity at once, and in both cases it must be an activity not prohibited by the legislation of the Russian Federation and corresponding goals of the organization.

A non-profit organization keeps records of income and expenses for entrepreneurial activities.

In the course of carrying out economic activities, non-profit organizations, within the limits of their competence, can cooperate with all interested enterprises, public and scientific organizations, legislative and executive authorities, foreign and international organizations and other legal entities and individuals.

The organization has the right to independently determine the direction of its activities, the strategy of cultural, aesthetic, economic, technical and social development.

In the interests of achieving the goals provided for by the charter, a non-profit organization may create other non-profit organizations and join associations and unions.

Entrepreneurial activity of non-profit organizations is one of the sources of cash receipts, allowing them to successfully solve problems aimed at achieving the goals of their functioning. In this article, the reader will find information about whether NGOs can carry out entrepreneurial activities, in which cases the legislator grants NGOs the right to conduct it, and also learns how to obtain the legal right to perform certain types of work that brings income to the association.

Non-profit organizations as business entities

In accordance with paragraph 1 of Art. 50 of the Civil Code of the Russian Federation, a non-profit organization (NPO) is an association that does not pursue profit as a goal and does not distribute the funds received among its members. NCOs are created to solve socially significant social, economic, cultural, scientific problems, protect the health of citizens and their physical development, as well as meet their non-material needs (clause 2, article 2 of the law "On Non-Commercial Organizations" dated 12.01.1996 No. 7).

According to paragraph 2 of Art. 2 of the Civil Code of the Russian Federation under the entrepreneurial activity of non-profit organizations (as well as commercial ones) is understood as an activity aimed at the regular extraction of income and carried out by an entrepreneur (or legal entity) independently, at his own risk. Profit can be obtained from the use of property, the sale of goods, the provision of services or the performance of work. The main feature that allows you to qualify income-generating activities as entrepreneurial is the systematic receipt of funds. Thus, making a profit from one-time transactions cannot be the basis for recognizing the activities of an organization or individual as entrepreneurial.

NCOs do not have the right to set income generation as the goal of their operation, respectively, formally, as a general rule, they are not subjects of entrepreneurial activity. Meanwhile, people who establish NPOs often face the question of whether non-profit organizations can carry out entrepreneurial activities, in addition to their main activities. We will answer it further.

Can non-profit organizations carry out activities that generate income

In paragraph 2 of Art. 24 of Law No. 7 states that NPOs have the right to take actions that generate income, while simultaneously observing the following conditions:

funds received in the course of income-generating activities are directed to finance its statutory goals (money can be used to pay for the labor of persons with certain physical disabilities, such as blindness, deafness, etc., to improve the material and technical base of the association and pay utility bills accounts, as well as to solve various socially significant tasks);
the possibility of performing such actions is fixed in the constituent documents of the company.

At the same time, according to paragraph 3 of Art. 24 of Law No. 7, an NPO is obliged to keep records of income and expenses arising from its entrepreneurial and other profitable activities.

NPOs with the right to carry out entrepreneurial activities

The list of NPO forms is established by the provisions of Chapter II of Law No. 7, according to which the following persons have the right to independently engage in entrepreneurship:

public and religious organizations (Article 6);
communities of indigenous peoples of the Russian Federation (Article 6.1);
Cossack societies (Article 6.2);
funds (Article 7);
state corporations (Article 7.1);
state-owned companies (Article 7.2);
non-profit organizations, provided that they do not have the status of a self-regulatory organization (Article 8);
private institutions (art. 9);
State Unitary Enterprises and Municipal Unitary Enterprises (Article 9.1);
budgetary institutions (Article 9.2);
autonomous NGOs (art. 10).

In addition, some NCOs have the right to engage in income-generating activities by creating business companies or participating in them. For example, funds (Article 7 of Law No. 7), autonomous NPOs (Clause 5, Article 123.24 of the Civil Code of the Russian Federation).

The above list of NGOs is open. The current Civil Code of the Russian Federation establishes additional organizational and legal forms in which a non-profit association can operate. However, not every one of them gets the right to engage in entrepreneurship - in some cases this is partially or completely prohibited by law.

Legislative restrictions on the implementation of entrepreneurial activities of NPOs

In accordance with par. 2 p. 2 art. 24 of Law No. 7, the legislator may impose certain restrictions on the income-generating activities of individual NPOs. Examples of such restrictions are:

a ban on participation in business companies that include third parties for charitable organizations (clause 4, article 12 of the law “On Charitable ...” dated 18.08.1995 No. 135);
establishing a closed list of activities that political parties can engage in (information, printing and advertising activities, provided that they are aimed at promoting the party; manufacturing and selling objects with their own symbols; selling and renting / renting movable and immovable property belonging to the party , paragraphs 3 and 4 of article 31 of the law “On political ...” dated 11.07.2001 No. 95);
a complete ban on entrepreneurship for bar associations (Clause 10, Article 29 of the Law “On the Bar…” dated May 31, 2002 No. 63), etc.

Can a non-profit organization provide paid services?

Based on the definition of entrepreneurial activity given in paragraph 2 of Art. 2 of the Civil Code of the Russian Federation, we can conclude that within the framework of its implementation, the company can not only produce goods or perform work, but also provide certain services. From the very essence of entrepreneurship, it follows that the provision of such services is carried out on a reimbursable basis. The legislator does not prohibit NGOs from engaging in entrepreneurial activities, and therefore does not exclude the possibility of them providing paid services. There is only one limitation: the money received must be used to achieve the goals of the functioning of the NPO, and not distributed among its founders (participants).

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At the same time, it is worth remembering that the paid services provided must be directly related to the goals of creating a company (clause 2, article 24 of law No. 7). For example, an association of educators and teachers may develop and sell teaching aids and textbooks, provide exam preparation services, or engage in tutoring. At the same time, it will not be able to produce food or provide services for holding ceremonial events. Violation of this rule may lead to the recognition of the concluded service agreement as void (clause 2 of article 168 of the Civil Code of the Russian Federation), as well as become the basis for the forced liquidation of the company on the basis of a court decision issued at the suit of a state agency or local government (clause 4 article 61 of the Civil Code of the Russian Federation).

Types of NPO activities

In accordance with paragraph 1 of Art. 24 of Law No. 7, an NPO can be engaged in one or more types of activities if it is:

not prohibited by the current Russian legislation (the legislator may establish restrictions on the implementation of certain types of activities for certain categories of NCOs);
corresponds to the goals of the functioning of the organization, fixed in its charter.

According to paragraph 2 of Art. 24 of Law No. 7, NCOs are entitled to carry out the following types of income-generating activities:

production of goods and provision of services;
purchase and sale of securities (stocks, bonds, etc.);
purchase and sale of rights (both property and non-property);
participation in business companies;
obtaining the status of a contributor in limited partnerships.

Carrying out entrepreneurial activities, NCOs are not entitled to conclude transactions that contradict the types of activities and goals of functioning specified in the charter. That is why, when planning the registration of an NPO, one should consider in what direction the association will work and what kind of paid services it will provide.

In the event that the entrepreneurial activity of a non-profit organization requires obtaining a special permit for its implementation (license), such a permit will have to be issued in the manner prescribed by the law governing work in this area. The list of such activities is also determined by the current legislation, and no differences are provided for commercial and non-commercial organizations.

OKVED for NGOs

The basis for opening a new NPO is an application drawn up in the form P11001, approved by the order of the Federal Tax Service of the Russian Federation “On Approval ...” dated 01.25.2012 No. ММВ-7-6 / [email protected] Sheet I of the said application must contain information about the activity codes of the registered association, selected in accordance with the All-Russian Classification of Economic Activities (OKVED), put into effect by the order of Rosstandart “On Acceptance ...” dated January 31, 2014 No. 14-st.

The application must indicate:

code of the main activity of the association;
codes of its additional activities.

For certain types of NPO activities, special codes apply. For example, the code 87.90 can be used by organizations providing residential care services:

in orphanages;
children's boarding schools and hostels;
temporary shelters for the homeless, etc.

If an NPO plans to conduct additional activities that qualify as entrepreneurial, it will need to indicate the codes corresponding to it in an additional box. At the same time, it should be remembered that the entrepreneurial activities of non-profit organizations

should be interconnected with the main direction of functioning for which they are created.

The selected OKVED codes must also be indicated in the charter of the NPO submitted for registration.

How to change the selected OKVED codes

If, however, the founders (participants) of an NPO decide on the need to perform certain actions that qualify as entrepreneurial after the constituent documents have been registered, they will have to be amended.

To do this, an application is submitted to the registration authority, drawn up in the form P13001. It indicates the updated OKVED codes chosen by the founders of the NPO. The document will need to be accompanied by a decision to amend, as well as a new version of the charter. You will have to pay for editing. The amount of the state duty, in accordance with paragraph 3 of Art. 333.33 of the Tax Code of the Russian Federation, is 800 rubles.

Violation of this rule entails the imposition of a fine on the representative of the NPO, the amount of which varies from 5 thousand to 10 thousand rubles. (Clause 4, Article 14.25 of the Code of Administrative Offenses of the Russian Federation).

So, the answer to the question of whether non-profit organizations can engage in entrepreneurial activities is in some cases positive. An NPO has the right to engage in activities that bring profit, but on the condition that the funds received will be used by it to achieve the goals of its functioning, fixed in the charter. NPOs are not entitled to distribute earned assets among their own founders (participants). In addition, there should be no additional restrictions on the implementation of such actions established by the current federal laws. If an NPO plans to conduct commercial activities, it will have to enter information about this in the registration application, indicating in it the OKVED codes corresponding to the chosen direction. In the course of carrying out entrepreneurial activities, non-profit organizations may provide paid services to the population and legal entities, provided that this does not contradict the statutory goals of the association.

Non-profit organizations are a popular form of creating a single society, the task of which is not to make money. The direction of the case directly affects the type of association. Examples of non-profit organizations in Russia are the Cinema Fund, Rusfond and others.

The activities of NPOs are regulated in accordance with the following laws:

To this list are added special laws applicable to partnerships and cooperatives.

NPO classification

NCOs are divided into classes depending on the basis:

legal form
focus group
form of interaction with the state
the target audience
purpose of creation

The classification is used for the process of formation and use of association forms (Table 1).

Class	Classification
Organizational and legal form	funds institution owners associations unions and associations religious organizations public law companies (a new type that includes in its concept of legal entities, where there is a single founder who is not a participant, such a company is created in accordance with paragraph 4.3 of the NCO Law) indigenous communities parties, trade unions, public authorities Cossack societies autonomous NGOs
focus group	working in the interests of a circle of persons public benefit mutual assistance operating exclusively in relation to members of the community
According to the form of interaction with the state	direct government support. This includes organizations that receive budget funds directly in any of the available forms (goods, food, expenses, and so on) indirect government support. This class includes organizations that receive assistance from the state, but not financial. This attitude can be manifested in the provision of property for use, the definition of tax incentives, assistance in obtaining contracts from the state
By target audience	education is distributed by social groups: refugees, migrants, youth, low-income families
According to the purpose of creation	to meet the needs of the population, not related to material to protect the legal rights of the interests of persons, the resolution of conflict situations and disputes to promote physical culture and sports, health protection for other purposes that are necessary for society to provide benefits

The classification of NPOs is much broader than that of commercial ones. This is clearly seen when comparing the number of organizational and legal forms (there are 11 in NPOs, and 6 in commercial ones).

To learn more about non-profit organizations, watch the video:

Autonomous NGOs

ANO is considered a status on the basis of Federal Law No. 7 and Art. 123.24 of the Civil Code of the Russian Federation. ANO is a unitary organization, for which the following features are characteristic:

no membership
created through voluntary funding
services for non-commercial activities in the field of science, education, culture, health care are provided

It is allowed if ANO has one founder.

At first glance, ANOs and charitable foundations have much in common, but these are completely different concepts of organizations. The former provide services for individuals and legal entities in non-commercial activities. The latter provide disinterested help for people who find themselves in certain situations.

Founders who transfer their funds to the ANO lose the right to own these benefits. It will also be impossible to return the transferred property or cash equivalent in case of withdrawal from the founders.

Religious NGOs

Religious and cult organizations define a collection of persons who have formed a group for a common religion or its promotion. To legitimize the organization, you will need to register as a legal entity. Religious and cult NGOs include associations of such groups, a coordinating and governing body.

An NPO's activity is allowed only if the internal laws of the organization do not contradict the legislation of the Russian Federation.

The religious organization itself is the sole owner of the property. All property transferred to the organization cannot be appropriated by its founders into ownership.

Consumer or service cooperatives

The purpose of membership is to satisfy the desires of the participants, for which property contributions are introduced.

Establishes the amount of contributions for membership, the procedure for paying fees, liability for non-compliance with obligations.

A prerequisite in compiling the name of the cooperative is the presence of an indication of the main purpose of the activity and the inclusion of words characterizing the classification of the association.

Every year, the participants of the cooperative approve the balance, which must be replenished from losses within three months. If this does not happen, then the cooperative is liquidated in court at the request of creditors.

The form of activity of the cooperative may vary. The main condition is the activity of a non-commercial nature, which is designed to meet the needs of payers.

A non-profit charitable organization may be referred to as a foundation or institution. The activities of such an NPO are tightly controlled. This type of organization has special requirements. But the charitable foundation has the right to count on tax incentives from the government.

Charity refers to any disinterested activity in relation to individuals and legal entities. The collegiate supreme body that monitors the activities of the organization performs its duties free of charge.

A number of restrictions are imposed on the property of charitable organizations:

Public associations

They allow you to create groups of people who have common interests that need to be satisfied. The NGO does not allow setting goals that are not spelled out in the Charter.

All members of the association must obey the approved Charter, which does not contradict the legislation of the Russian Federation. Members of the organization have equal rights with the possibility of exclusion in the statutory procedure.

Unitary NGOs

Unitary NCOs are understood as legal entities that do not want to derive financial profit from their activities. NDOs have the following distinguishing features:

Examples of NGOs in Russia

Examples of NGOs existing on the territory of the Russian Federation:

Russian Cultural Foundation: a foundation dedicated to ensuring civic engagement in the cultural sphere
Rugby Premier League: a non-profit partnership that organizes the Russian Rugby Championship
Moscow Architectural Society: a public organization that promotes the field of architecture in general

All about Russian NGOs on video:

There are many types of non-profit organizations in the Russian Federation. All of them have one thing in common - they do not set themselves the need to earn money. And anyone can create their own NGO.

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