NPOs - what kind of organizations these are, some have a rather vague idea. More details about what a non-profit organization means, what are the main features and rules for the functioning of an NPO, and what types of activities an NPO can engage in, are described in this article.

What is an NPO

The definition of a non-profit organization (hereinafter - NPO), from which one can understand what kind of organization - NPO, is contained in Art. 50 of the Civil Code of the Russian Federation (hereinafter - the Civil Code). In addition, explanations of what NPOs are and what they do are also given in Art. 2 of the Law No. 7-FZ of January 12, 1996 “On Non-Commercial Organizations” (hereinafter referred to as Law No. 7-FZ, the Law on NPOs).

However, just like any other legal entity, an NPO:

• is subject to registration in accordance with the procedure regulated by the law "On state registration…” dated 08.08.2001 No. 129-FZ, and added to the official register of legal entities;
• must have separate property listed on the balance sheet and pay them for their debts;
• have the right to act on their own behalf in the courts;
• may exercise other rights and obligations.

The term of functioning of an NPO is not limited by anything, except in cases where otherwise is expressly provided for in its charter.

What do NGOs do

The objectives of the NPO should be different, not related to commerce, for example:

• having a public value;
• charity;
• education;
• representing the interests of individuals in disputes with strong point- employer, etc.

However, this does not mean that NCOs cannot engage in commercial activities. The law allows an NPO to engage in commerce if the following conditions are met:

• this type of activity is regulated by the charter of the NPO;
• engaging in commerce enables the fulfillment of the purposes for which the NPO was established, and this activity meets these goals;
• NPO owns property worth 10,000 rubles. (by analogy with LLC, except for state and private institutions).

IMPORTANT! If an NPO fails to comply with the above rules, it can be held accountable and even liquidated - in case of gross violation of the law (see, for example, the appeal ruling of the Supreme Court of the Russian Federation dated September 20, 2017 No. APL17-367).

For more information about the types of commerce that an NPO can engage in, see the article "Finance in non-profit organizations (nuances)" .

Types and forms of NCOs

When answering the question "What kind of organizations - NGOs?" mention should be made of their classification. First of all, NCOs differ in both types and forms.

So, all NPOs (as well as any commercial enterprises) are divided into:

• to corporate (hereinafter referred to as NCOs);
• unitary (hereinafter - NKUO).

NCOs can be formed in the following forms (Clause 3, Article 50 of the Civil Code):

• consumer cooperative(hereinafter - PC, for example, a garage cooperative, etc.);
• public organization (political party, etc., hereinafter - NGO);
• social movement;
• association (union);
• partnership of property owners (hereinafter - TSN);
• a Cossack society registered in the official register of Cossack societies in the Russian Federation;
• community of indigenous peoples of the Russian Federation (hereinafter referred to as KIPN);
• fund;
• institution (state, municipal and private);
• an autonomous non-profit organization (hereinafter - ANO);
• religious organization;
• public law company (hereinafter referred to as PPC);
• bar association;
• law office, bar association;
• state corporation (hereinafter referred to as the state corporation);
• notary office.

What is a corporate non-profit organization

The answer to the question "What does a non-profit organization created as a corporation mean?" given in Art. 65.1 of the Civil Code. Thus, the main features of NPOs are:

• the possibility for its participants to be considered members of an NPO;
• the participants have a place in the supreme body of the NPO.

The above opportunities for NPO participants also endow them with related rights and obligations, which include (Article 65.2 of the Civil Code):

• the right to determine the course of action and choose the leadership of the NPO;
• request information about the activities of the NPO, including in the form of accounting reports, etc.;
• apply to the court with a request to invalidate decisions or transactions made by the head of the NPO, etc.

In the form of NGOs can be created:

• associations;
• notary chambers;
• Cossack societies;
• OKMN.

The remaining forms of NCOs are used as unitary ones, in which there is no membership of participants.

What is a socially oriented NPO

A separate type of NPOs are socially oriented organizations (hereinafter - SO NPOs), whose activities are related to the settlement of socially significant issues, the improvement of civil society, etc. social directions(Article 2.1 of Law No. 7-FZ).

However, one indication in the charter for the implementation of the above activities is not enough to be considered a SO NPO. The procedure for recognizing an NPO as socially oriented and including it in the relevant list maintained by the Ministry of Justice of the Russian Federation (hereinafter referred to as the Ministry of Justice) is established by the Decree of the Government of the Russian Federation “On the Register ...” dated January 26, 2017 No. 89.

So, in order to be classified as a SO NPO, it is necessary to submit the following documents to the Ministry of Justice:

• application for recognition of a SO NPO;
• a conclusion issued by the authorized body on the compliance of the quality of socially significant services provided by NCOs with the norms provided for by law.

The status of a SO NPO allows it to receive state support, which can be expressed in monetary terms, the provision of tax benefits, etc. (Article 31.1 of Law No. 7-FZ).

Thus, it is possible to understand what kind of organizations - NPOs - by analyzing the norms of the Civil Code and the law on NPOs. An NPO is a legal entity established for other than commercial purposes, such as cultural, charitable, etc. However, an NPO can also engage in commerce, however, all income received from such activities must be directed to the implementation of its main goals.

Not commercial organizations - legal entities who do not pursue profit making as the main goal of their activities and do not distribute the profit received among the participants (Article 50 of the Civil Code of the Russian Federation).

Separation of non-profit organizations from commercial ones:

• for non-profit organizations economic activity is auxiliary, ensuring their participation in property turnover, and the civil law status of these organizations is of secondary importance;
• commercial organizations carry out economic activity, which is fundamental for them and is fully regulated by civil law.

Unlike commercial organizations, non-profit organizations are not professional participants in property relations. Therefore, for non-commercial legal entities, the legislator establishes special (targeted) legal capacity(clause 1 of article 49 of the Civil Code) and allows the use of their property only to achieve the goals specified in their constituent documents (clause 4 of article 213 of the Civil Code).

The performance of non-commercial legal entities in civil circulation is due to necessity material support their core business, which should not be entrepreneurial.

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, provision of legal assistance, as well as for other purposes aimed at achieving public benefits (Article 2 of the Federal Law of 12.01.1996 N 7-FZ "On Non-Commercial Organizations").

Thus, non-profit organizations carry out activities aimed at the formation of public goods, they are the strongholds of the civil society infrastructure. They participate not in production, but in the redistribution of material goods (the national product). In all other respects, non-profit organizations are full-fledged and permanent participants in property turnover along with commercial organizations.

More

A non-profit organization can be created as a result of:

1. its institutions;
2. reorganization of another non-profit organization of the same legal form;
3. as a result of reorganization in the form of transformation of a legal entity of another organizational and legal form (in cases provided for by federal laws).

The decision to create a non-profit organization as a result of its establishment is taken by its founders (founder).

A non-profit corporate organization is the owner of its property.

The charter of a non-commercial corporate organization may provide that decisions on the creation by the corporation of other legal entities, as well as decisions on the participation of the corporation in other legal entities, on the creation of branches and on the opening of representative offices of the corporation, are taken by the collegial body of the corporation.

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

A non-profit organization must have an independent balance sheet and (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.

A non-profit organization has the right to open accounts in banks in the territory in the prescribed manner. Russian Federation and outside its territory, with the exception of cases established by federal law.

A non-profit organization has a seal with the full name of this non-profit organization in Russian.

A non-profit organization has the right to have:

• stamps and letterheads with their name;
• symbols - emblems, coats of arms, other heraldic signs, flags and hymns, the description of which must be contained in the constituent documents.

List of non-profit organizations

institution- a unitary non-profit organization created by the owner to carry out managerial, socio-cultural or other functions of a non-profit nature (Article 123.21 of the Civil Code of the Russian Federation).

Autonomous non-profit organization - a unitary non-profit organization that does not have membership and was created on the basis of property contributions from citizens and (or) legal entities in order to provide services in the areas of education, health, culture, science and other areas not commercial activities(Article 123.24 of the Civil Code of the Russian Federation).

religious organization - 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 an organization and (or) a governing or coordinating body created by the said association in accordance with the law on freedom of conscience and on religious associations for the purpose of joint confession and dissemination of faith (Article 123.26 of the Civil Code of the Russian Federation).

In many cases, the difference in organizational and legal forms of non-profit organizations is not caused by a real need, but becomes only the result of the adoption of another separate law on their status (for example, communities of small peoples as legal entities are essentially consumer cooperatives). In developed European legal orders, to reflect the peculiarities of their status, usually no more than 3-4 organizational and legal forms are used (association or union, foundation, institution). Therefore the center of gravity legal regulation lies on special laws, for example, on the Federal Law of January 12, 1996 N 7-FZ "On Non-Commercial Organizations", etc.

Hello, friends! The conversation will be about NGOs - Non-Profit Organizations. We constantly register and accompany NGOs (more than 200 per year), this is our main specialization and favorite work. On the Internet, there is a lot of old, unprofessional and outdated information on the topic of creating NGOs. If you are interested in a topic related to registration in 2019 and the further work of NGOs, here you will find answers to the main questions. Or find out the answers you need to know.

Here is a list of questions from people who are thinking about setting up an NPO:

NPO - what is it and do I need it? What is the essence of NGO?

Non-profit organizations, as the name implies, are organizations whose purpose is non-profit activities in certain areas. NPOs do not have beneficiaries or owners who receive interest, income or dividends. An NPO cannot have for the purposes of conducting entrepreneurial activity, operates in the non-profit field in the areas that the law clearly describes.

To put it simply, NGOs operate in the field of: education, science, culture, sports, healthcare, ecology, charity, protection of legal rights and freedoms, etc. All these activities are socially oriented and are fully spelled out in Article 31.1.

Non-profit organizations are subject to two main laws, the Law on Non-Profit Organizations and the Civil Code Chapter. And the main controlling body is the Ministry of Justice.

NCOs also have a number of advantages. It operates in a non-profit field, in many cases, have an advantage over commercial organizations. Often the income is completely exempt from taxation. Has an advantage when interacting with government bodies. Opportunity to participate in grants and receive state support allocated specifically for NPOs. Obtaining space from the state, such as office or sports, for the implementation of their goals. The presence of a social personal income tax deduction, which can be received by individuals sponsoring non-profit organizations.

In fact, the goals of the state and NGOs often coincide, for example, the development of science or sports. And if a non-profit organization achieves success in its activities, then it is in the interests of the state to help it through grants, bonuses or subsidies. This, in turn, helps non-profit organizations to implement their programs.

Features of non-profit organizations and what are they?

The consequence of the absence of NPO owners is that all the property of the Non-Profit Organization belongs only to it. In fact, management is carried out by the Head, who may be called the chairman, director, president, or whatever. The main thing is that the Leader is elected by the members of the NPO, all members are equal, and it is forbidden by law to restrict any of the members.

It is important to say that there are quite a few types of NPOs. They can be divided according to two main features. The first is the place of registration, where a package of documents is submitted for registration and further changes in statutory documents. This is Federal tax service or Ministry of Justice. The second sign is whether the organization is based on membership. When you create a non-membership NGO, this is your project, and you have the opportunity to control it by investing resources and efforts in it. It is very difficult to do this in a membership-based NGO, you, in fact, are the initiator of a project that in the future will be developed by the forces and vision of a large group of people. You can keep control only by remaining the leader of the movement and your authority.

1 group. Registered in the Ministry of Justice not based on membership:

• (Autonomous non-profit organization)

2 Group. Registered in the Ministry of Justice based on membership:

• Cossack societies

3 Group. Registered in the Federal Tax Service based on membership.

• Consumer cooperatives

4 Group. Registered in the Federal Tax Service not based on membership.

• Government agencies
• State institutions
• Municipal institutions

It is important to say that it is very difficult, or rather impossible in most cases. It is easier to establish a new NGO. Responsibly approach the choice of the form of NPO.

What is required to form a non-profit organization?

You need to answer yourself a few key questions and have the necessary documents.

It is necessary to decide in which non-profit area you will operate and, most importantly, how you will realize your goals.

By answering the first question, you will be able to decide on the form of NPO that you need to create.

Depending on the form, you will need at least one to three founders' passports.

Decide on the composition of the governing bodies of the NPO, their positions and copies of the passport.

Full and abbreviated name of your future NPO.

Have data for a legal address, this can be an office (Letter of Guarantee from the owner of the office) or the home address of one of the founders (provided that he is the owner of the apartment).

4000 rubles for state duty

Approximately 3600 rubles for Notary services.

Step-by-step instructions for registering an NPO.

You have decided to create an NGO, and the first question is where to start:

For registration, at least one founder is required, in some forms two, but three people are required in the mandatory collegiate governing body. Those. one person can be the founder, head and member of the collegial management body and two more can only be members of the collegiate management body. All the main issues are decided by the collegial governing body, and not by the founder.

- Choosing a name for our NGO.

The question is more difficult than you might think. First, the name must be unique. Secondly, it consists of three parts: the organizational and legal form, a reflection of the nature of your activity, the name itself. For example: AUTONOMOUS NON-PROFIT ORGANIZATION FOR THE DEVELOPMENT OF CULTURE AND ART "Dawn", as you can see, it consists of three mandatory parts. The name should define the nature of your activities, as a result, your goals and the composition of the future Charter. This implies an important limitation, in fact, the name will determine the types of your activities and you will not be able to engage in all socially-oriented activities. For example, a sports organization will not be able to deal with ecology. It is also impossible just like that international, all kinds of names of public authorities, other forms (fund, union, association), etc. Foreign characters and words are not allowed. If a rare or little-known name is used Russian word, it is better to attach an explanatory letter with its description. Not everyone knows what Farahrud is, including employees of the Ministry of Justice, who may mistake it for a foreign word.

- Decide on the legal address.

The legal address is the official location of the organization, and the registration of ANO takes place at the location of the legal address. So where can you get it? There are several ways.

The easiest way, legal address provides one of the founders for his apartment, required condition, the apartment must be owned. If the property is a share, then the consent of the other participants is required.

The second way - the office under the lease agreement will be the legal address, because. the organization has not yet been created, the owner of the office issues you letter of guarantee that will conclude a lease agreement with you and agree that the legal address of the organization will be there.

In practice, there is a third way, the most dubious one - "buying a legal address", the owner provides you with a letter of guarantee, but after registration he provides you with only postal support for the organization. It's cheaper than renting an office, but it's worth going down this path only with trusted partners. You can get to the "black-rubber" address and get a refusal from the Ministry of Justice or, after registering an NPO, be able to open a current account.

- Preparation of documents for submission to the Ministry of Justice.

Next is the most difficult step. Preparation of a package of documents for registration of NPOs. This package of documents is submitted to the regional Ministry of Justice, not to be confused with the Ministry of Justice of Russia. For example, in Moscow, this is the Moscow Ministry of Justice. The Ministry of Justice for the Moscow Region is also located in Moscow.

The minimum registration package consists of:

• Charter 3 copies
• Decision (Protocol) 2 copies
• Application certified by a notary - 1 copy
• Application signed by the applicant - 1 copy
• State duty payment receipt (original)

Separately, I would like to pay attention to the Charter of NGOs.

The charter should reflect exactly your nature of activity, goals and objectives of the organization, types of activities. All these items are formed in accordance with the name of the organization! The Charter specifies: The name of the non-profit organization, location, goals and subject of activity, information about branches and representative offices. The charter also determines the procedure for introducing changes, reorganization or liquidation of a non-profit organization, the procedure for monitoring the activities of the organization.

The procedure for registering an NPO in the Ministry of Justice

The procedure for registering an NPO with the Ministry of Justice is fundamentally different from registering an LLC. The registration itself consists of four steps, and often you can only hear the terms of some, which confuses people.

To put it simply, the full registration period, from the moment the documents are submitted to the Ministry of Justice, takes at least 1.5 months. And these months and a half consist of five stages, in which at least 4 people take part. This is one of the reasons why it is very difficult to speed up registration, and if you succeed, it will only be a few days. I will describe these steps:

1. Documents are submitted to the Ministry of Justice, accepts them in the "acceptance specialist" window.

• The first option is "Refusal" in registration, everything is clear with this. Everything from the beginning, repeated payment of the state fee and almost always repeated costs for the Notary.
• The second option is "Revision", if there are minor comments on the Charter, the specialist calls the applicant at the number indicated in the application and asks to make changes. It is important that if you miss a call and do not find your specialist today, tomorrow there will be a refusal! So, it is better to find out the appointed specialist and his phone numbers in advance. Accordingly, repeated expenses for a notary and a fee do not arise. After the "Revision" examination may take again 3 weeks, and the terms of registration increase sharply.
• The third option is a positive decision, cheers. But this is only the middle of the road.

3. The Ministry of Justice itself sends a package of documents to the Federal Tax Service (Tax), they go for about a week.

4. Documents are checked by the Federal Tax Service, it is not as strict as in the Ministry of Justice. And there can only be two solutions. positive or negative decision. If negative, then you are at the beginning of the path. In case of a positive decision, registration numbers of TIN and OGRN are assigned, with inclusion in single register legal entities. Since then, the NGO has existed. You can take an extract from the Unified State Register of Legal Entities and, based on it, perform certain actions.

5. Documents of the created organization are going back to the Ministry of Justice for another week.

6. The Ministry of Justice, having received documents from the Federal Tax Service, issues an additional Certificate of Registration of a non-profit organization. It is important to say that this certificate is signed personally by the head of the Ministry of Justice. In this connection, this stage can easily stretch from one to two or three weeks, and any appeal to the conscience of a specialist in the "window" or on the phone will not change the situation. He simply does not dare to report your dissatisfaction to senior management.

Having received a package of documents from the Ministry of Justice, be sure to check if there are any mistakes made when entering basic data into the Unified State Register of Legal Entities, for example, in your full name. founders and managers, address, name, etc. d.

Then you make a print, this is a must. Only limited liability companies and individual entrepreneurs can be exempted from seals. And be sure to get a "Notice" with statistics codes in ROSSTAT (Statistics).

We collect what happened in a beautiful package and open a current account in the bank we like. The leader does this and it is better to do it right away. Without a checking account, an NPO can rarely exist, and over time it becomes more and more difficult to do so. NCOs without a checking account, this is generally a separate article for discussion.

Expenses associated with the registration of NCOs.

Let's go as it comes. After a minor expense associated with the preparation of documents, paper and ink. There are notary expenses and amount to at least 3500 rubles if we have 1-2 founders. Further, the state fee is 4000 rubles, which must be paid at the bank according to the receipt. The costs associated with opening a current account are approximately 2-3 tr., it should be noted that prices in state-owned banks are higher than in commercial ones, but their reliability is beyond doubt. Please note that when revoking a license from a bank, an organization in 95% of cases loses its cash on checking accounts.

Separately, I would like to say. After the establishment, the organization will incur fixed costs associated with maintaining a current account of 1-3.5 tr. depending on the bank. As well as accounting for NPOs by a worthy accountant, we will get at least 2000 rubles per month.

Rules of work and obligations of NGOs.

This topic is very voluminous, we will try to analyze the three main questions, respectively:

1. Where can an NGO work?
2. Who controls the work of NGOs?
3. The principle of the NGO.

Where can an NGO work?

The Charter of any NPO prescribes the territorial scope of activity, if it is simpler - these are the regions in which the NPO can operate. By default, the main region will be the one in which your legal address is located. In additional regions, the NCO operates on the basis of branches or departments. Depending on the form of an NPO, you can open branches, branches, or both of these types at the same time. It is important to say that for each form, the expansion of the territorial sphere of activity is implemented in different ways. This must be read separately. I will point out the difference between them.

Branches are independent structural units with their own registration data and settlement accounts in banks. Their creation leads to a new edition of the charter of NCOs. The structure of the organization and the principle of management in the presence of branches is completely changed. Branches open for example ANO.

Branches are created by internal documents, do not lead to the creation of a new version of the charter and do not lead to fundamental changes in NCOs. But not in any form of NPO, it is possible to open branches. Branches, for example, can be opened in a Public Organization.

There are forms for which the territorial sign is not so important, for example, funds. Foundations, at their core, collect and distribute funds. Their activities are based on the promotion or joint implementation social projects with other NGOs. As a rule, they simply do not have the need for branches or branches. They perfectly achieve their goals, relying on one single region, redistributing the collected resources.

Separately, it must be said about All-Russian organizations and NPOs, which are just like that, you can’t use it, each form of NPO has its own rules. For a public organization, this is an action on the territory of more than 43 regions of Russia, for example, the opening of more than 43 branches. For the Association (union), this is a period of activity of more than 5 years, more than a third of the regions and a unique activity that still needs to be proven.

International status and use of the appropriate title. To do this, you need to take three steps. Create an NGO. Then create a representative office of your NPO in another country according to its laws. The third step, having all the documents for the created representative office, is to submit documents to the MINISTRY OF JUSTICE of RUSSIA for a new charter, name and status. They often ask how to create a "GLOBAL NPO", the answer is no way, it is impossible to do this and there is no such concept in the law.

Who controls the work of NGOs?

The activities of NGOs are somewhat more complicated than the activities of commercial organizations. The NPO is mainly controlled by the Ministry of Justice and the Tax Administration (FTS). The principle and goals of control are very different for them. If a book is not enough to describe all the subtleties, but we will try to outline the main principles.

The Ministry of Justice controls whether the activities of NGOs comply with the law on non-profit organizations. It is checked whether the activity of the NPO complies with its charter and whether the funds are spent lawfully. It is the Ministry of Justice that receives complaints about the activities of NGOs and decides on its forced liquidation. Receives annual reports from NPOs on the confirmation of activities, key financial and economic indicators and the composition of management bodies. Checks the intended use of the funds received and the legality of their use within the non-commercial field. In fact, the Ministry of Justice has a supervisory function, in case of non-compliance, it issues an order to eliminate the shortcomings or liquidate the NPO.

Tax (FTS) performs several other functions. All NGOs, within the framework of their charter, can engage in income-generating activities that are taxed. Reports and declarations are submitted quarterly to the tax office. Based on the reporting and analysis of the composition of the operations of the current account, the Federal Tax Service checks the correctness of the calculation and payment of taxes. In other words, the Federal Tax Service performs fiscal control functions. And in case of violations, it fines the NCO, blocks settlement accounts, and requires explanations from the head if the data provided is incomplete, contradictory or unreliable.

Also, all NPOs report to the Pension Fund, the Social Insurance Fund and Rosstat, even if the NPO has no activities or employees.

The principle of the NPO

After its establishment or annually, the NCO holds a general meeting of members. At this meeting, within the framework of the charter of the NPO, a plan for the development of the NPO in the current year is determined. Simply put, members decide the main principles and goals of their NPO's activities by setting goals for the next year, possibly developing a specific program. Perhaps a mechanism for the implementation of socially-oriented activities is being determined.

The second important question is how the set goals will be achieved, by what means. Priority sources of income formation are determined. Accordingly, to raise funds, events and promotions can be planned, for example, dedicated to holidays or solemn dates. Perhaps the main source of funds is expected to be income-generating activities, and a description of the development of this direction is necessary.

The third question is the estimate for the current year. Having determined the goals of the non-profit organization and the sources through which they will be implemented. Members of the meeting form an estimate with the planned amount of income for each article and their intended use for the planned purposes. It is important to say that the estimate should not be exactly executed within a year, this is just a plan. At the end of the year, an actual estimate is drawn up, the members of the meeting study the planned and actual estimates in order to take into account the experience of the past year and be able to better plan the next year.

I would like to note that estimates in NCOs may not exist at all, because. financial transactions are completely absent, and the statutory activities, goals and objectives are fully implemented. For example Public organization acts at the expense of its members and volunteers who act gratuitously or at their own expense, fully realizing the goals of educating and advising the population about their rights. As you can see, financial transactions can be minimal or even completely absent.

Separately, I note that taxes are mainly levied on income-generating activities (income from the sale of goods and services), which is a source of income for NGOs. It is permissible to receive income only within the framework of those activities that are in the charter (to write down purely commercial activities in the charter, such as trade, agency services, construction of buildings and structures, etc. The Ministry of Justice will not give you during registration or changes). By itself, this activity cannot be the goal of an NPO. An exception is the construction of the activities of some ANOs. When they carry out income-generating activities, such as the provision of sports services, and sections at cost. Without receiving any financial result, the ANO immediately fulfills its main statutory goal - the development of sports, i.e. the goals of such an ANO do not change, this is the development of sports, it just turns out that both the statutory activities and the income-generating activities merge into being performed in parallel.

Conclusion.

Here were described the basic knowledge about non-profit organizations that everyone who is interested in this topic should know. Separately, for each form of NPO, we have our own sections, it is also worth reading the detailed articles on the issues that are raised here in general terms.

If you have something to say, write in the comments, we will be happy to answer.

Non-profit organizations (hereinafter referred to as NPOs) are one of two large groups of legal entities (the other group includes commercial organizations). The main distinguishing feature of non-profit organizations is (and this follows from their very name) that they are not created for the purpose of carrying out commercial activities.

What is an NPO, goals of creation, independence

Non-profit organizations are understood as those created for educational, cultural and other purposes specified in their constituent documents, and:

• not having as the main goal the extraction of profit;
• not distributing the profit received as a result of their activities among their participants (clause 1, article 50 of the Civil Code of the Russian Federation).

An indicative list of goals for the creation of NCOs is enshrined in clause 2 of Article 2 N 7-FZ “On Non-Commercial Organizations” dated 12.01.1996 (hereinafter - the Federal Law on NCOs). According to this law, NGOs can be created for:

• achievement of social, charitable, spiritual, cultural, educational, scientific and managerial goals;
• development of physical culture and sports, protection of the rights and legitimate interests of citizens, etc.

This list is not exhaustive, this paragraph provides that NCOs can be created for other purposes aimed at achieving public benefits.

In addition, the goals of the creation and activities of NPOs are fixed by separate federal laws.

So, for example, according to clause 1 of article 19 N 74-FZ “On a peasant (farm) economy” dated 06/11/2003, a peasant (farm) economy is created in order to carry out activities for the production, processing and sale of agricultural products, in accordance with article 1 -3, 6, 20–26 N 63-FZ "On advocacy and advocacy in the Russian Federation" dated May 31, 2002, the purpose of creating bar associations and other legal entities is to protect the rights and freedoms of citizens, provide citizens with qualified legal assistance, and represent the interests of citizens .

Specific goals The creation of NPOs is fixed in their founding documents, and, depending on the purpose, NPOs belong to one or another type, in which particular area they will carry out their activities.

Among the principles of organization and activities of NGOs, special importance is attached to the principle of their independence.

The independence of NPOs is ensured, first of all, by the fact that they are legal entities, and, as for all legal entities, in relation to them, among other things, the procedure for their creation and liquidation, the procedure for formation, the competence of their management bodies, NPOs are endowed with a separate property.

With regard to certain forms and types of NCOs, the principle of independence is specifically enshrined in law.

So, for example, this was done in relation to religious associations, organizations (Art. 4, 6, 25 N 125-FZ "On freedom of conscience and religious associations" dated September 26, 1997), advocacy (Art. 3 N 63-FZ "On advocacy and advocacy in the Russian Federation” dated May 31, 2002), etc.

Types and forms of non-profit organizations

According to the current legislation, NGOs can be created in various forms, for example, the Civil Code of the Russian Federation in paragraph 3 of Art. 50 provides more than 15 possible shapes.

All NCOs, depending on whether it is created on the basis of membership or not, are divided into two large groups (types): but) non-profit corporate organizations and b) non-commercial unitary organizations.

To non-profit corporate organizations, according to Art. 123.1 of the Civil Code of the Russian Federation, include organizations that meet the following criteria (in addition to the criteria common to all NPOs):

1. are created on a membership basis, i.e. founders (participants) receive the right to membership in NCOs;
2. founders (participants) of NCOs form the supreme management body of the organization;
3. the decision to create a non-profit corporate organization is made by its founders at a meeting, congress, conference, etc.

Unlike non-profit corporate, non-profit unitary organizations:

1. do not have a membership;
2. are created by the decision of one founder;
3. the decision on the initial formation of the supreme governing body of such an NPO is taken by one founder.

The legislation specifically distinguishes two independent types of NCOs:

• socially oriented non-profit organizations;
• performers of public benefit services.

At the same time, according to paragraph 2.1 of Art. 2, Art. 31.1 of the Federal Law on NPOs, socially oriented NPOs are understood as NPOs created for the purpose and carrying out activities to solve social problems, develop civil society, protect objects and territories of special historical, cultural significance (for example, objects of historical and cultural heritage), provide legal assistance on a gratuitous or preferential basis (legal education), etc.

The law specifically stipulates that state corporations, state companies and political parties.

In accordance with paragraph 2.2 of Art. 2 of the Federal Law on NPOs, providers of socially useful services are socially oriented NPOs that meet the following criteria:

• provide public benefit services for 1 year or more good quality;
• are not organizations recognized under Russian law as a foreign agent;
• do not have debts on taxes and fees (mandatory payments).

As mentioned above, the legislation provides only an approximate list of types and forms of NCOs (clause 3, article 50 of the Civil Code of the Russian Federation).

In addition to the above list, some forms of NCOs are enshrined in paragraph 3 of Art. 2, Art. Art. 6 - 11 of the Federal Law on NGOs (public and religious organizations (associations), communities of small indigenous peoples of the Russian Federation, Cossack societies, non-profit partnerships, etc.).

In turn, the above forms, depending on the goals of the creation and ongoing activities of NCOs, can also be divided into separate types.

So, the main normative legal act on consumer cooperatives is the Civil Code of the Russian Federation, in particular Art. Art. 123.2, 123.3. At the same time, the procedure for creating, organizing and operating certain types consumer cooperatives is determined by special federal laws.

For example, the features of housing and housing-construction cooperatives are distinguished (Articles 110 - 134 of the Housing Code of the Russian Federation are defined), credit cooperatives (FZ "On Credit Cooperation" dated 18.07.2009 No. 190-FZ), consumer societies (Law of the Russian Federation "On consumer cooperatives (consumer societies, their unions) in the Russian Federation” dated June 19, 1992 No. 3085-1), housing savings cooperatives (FZ “On housing savings cooperatives” dated December 30, 2004 No. 215-FZ), agricultural production and agricultural consumer cooperatives ( Federal Law "On Agricultural Cooperation" dated 08.12.1995 No. 193-FZ), etc.

Note that these forms can, in turn, be divided into several types. So, for example, agricultural consumer cooperatives, depending on the types of activities carried out, are divided into processing, marketing (trading), livestock, etc. (Article 4 of the Federal Law "On Agricultural Cooperation").

The creation of a number of forms of NCOs, the procedure for their organization and activities are regulated by separate special federal laws. This applies, for example, to horticultural, horticultural and dacha non-profit associations of citizens (FZ “On horticultural, horticultural and dacha non-profit associations of citizens” dated April 15, 1998 No. amendments to certain legislative acts of the Russian Federation” dated July 29, 2017 No. 217-FZ), homeowners associations (Article 291 of the Civil Code of the Russian Federation, Articles 135-152 of the Housing Code of the Russian Federation), etc.

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Foreign NPOs, NPOs with foreign agent status

Legislation specifically addresses the issue of the activities of foreign NGOs in the territory of the Russian Federation.

According to paragraph 4 of Art. 2 of the Federal Law on NPOs, organizations established outside the territory of the Russian Federation are recognized as foreign. At the same time, they must comply with the general principle of creating an NPO - the main purpose of the creation and activity is not to make a profit, the profit received as a result of the activity is not distributed among the founders (participants).

In accordance with paragraph 5 of this article, the activities of a foreign organization may be carried out on the territory of the Russian Federation through the established structural units(depending on the specific form of the NPO and the provisions of its charter - departments, branches, representative offices).

Also, the current legislation specifically highlights such a type of NPO as "foreign agents", the procedure for the creation, organization and activities of which has its own characteristics.

Under an NPO recognized under Russian law as performing the functions of " foreign agent", according to paragraph 6 of Art. 2 of the Federal Law on NPOs are understood as NPOs that meet the following criteria:

1. receive funds (property) from foreign sources, which are foreign states, international organizations, foreign citizens, etc.;
2. participate in political activities on the territory of the Russian Federation in the interests of foreign sources.

The specified Federal Law provides a list of activities that are understood as political activities- rallies, demonstrations, participation in activities in elections, referendums, etc. (part 3, clause 6, article 2 of the Federal Law on NGOs). Separately, in the specified paragraph, there is a list of activities that are not recognized as political activities - activities in the field of cultural education, charitable activities, etc. (part 4, clause 6, article 2 of the Federal Law on NGOs).

It should be noted that the compliance of these norms with the Constitution of the Russian Federation is confirmed, among other things, by the Resolution of the Constitutional Court of the Russian Federation dated 08.04.2014 No. 10-P.

Rights and activities of a non-profit organization, non-profit organizations as business entities

Like all legal entities, NGOs have their own legal capacity.

By general rule, according to Art. 49 of the Civil Code of the Russian Federation, a legal entity may have civil rights (and carry out activities) that correspond to the goals of its activities.

At the same time, some federal laws defining legal status certain types of NCOs, the rights (authorities) of NCOs are specifically stipulated.

So, for example, Art. 6 of the Federal Law “On Agricultural Cooperation”, the powers of an agricultural cooperative include the right to establish branches (representative offices), the right to acquire property, including land plots, the right to exercise foreign economic activity, the right to conclude agreements aimed at achieving goals in accordance with the charter of the cooperative, etc.

At the same time, the legal capacity of an NPO is different in that it is limited by the goals for which the NPO was created (statutory goals).

At the same time, the legislation does not prohibit NCOs from carrying out entrepreneurial activities in the course of their activities. At the same time, it is specifically stipulated that the profit received by an NCO in the course of carrying out its statutory activities is not subject to distribution among its participants (clause 1, article 50 of the Civil Code of the Russian Federation).

In addition, paragraph 4 of Art. 50 of the Civil Code of the Russian Federation establishes a special rule for NPOs - they can carry out income-generating activities if:

1. the implementation of such activities is provided for by the charter of the NPO;
2. such activities should meet (correspond to) the goals of creating an NPO;
3. such activities should contribute to the achievement of the objectives of the creation of NCOs.

Due to the fact that when carrying out such activities, NCOs act like any other participants in civil circulation, in order to ensure its stability, protect their counterparties in transactions made by NCOs, paragraph 5 of this article provides for a special rule: in order to carry out such activities, NCOs must have property, market value not less than the size of the authorized capital provided by law for companies with limited liability(according to Part 1, Clause 1, Article 14 of the Federal Law “On Limited Liability Companies”, this amount is 10,000 rubles).

As a general rule, in other aspects (taxation, licensing, etc.), the entrepreneurial activity of an NPO and, accordingly, the profit received as a result of such activity, is recognized as the profit of a legal entity in the usual manner.

It should be noted that if an NPO carries out activities that require a special permit (license), their activities are subject to licensing in the general procedure for all business entities.

In a number of cases, special federal laws determine the types of activities for individual forms of NCOs.

A special place in considering the issue of the activities of NPOs is occupied by a description of the activities of NPOs in those areas that are of special importance based on the status of the NPOs themselves.

Thus, among NPOs, self-regulatory organizations (hereinafter referred to as SROs) are specially distinguished, which are designed to ensure that the activities of its members comply with the legislation and accepted standards.

According to paragraph 1 of Art. 3 of the Federal Law "On Self-Regulatory Organizations" dated December 1, 2007 No. 315-FZ (hereinafter referred to as the Federal Law on SROs), SROs are understood as NPOs that:

• created on the basis of membership;
• unite business entities, depending on the unity of the goods (works, services) produced, or being professional participants in a certain type of activity.

Self-regulatory organizations are created and operate in various fields Thus, SROs have been created and are functioning (for example, auditing activities, engineering survey activities, mediation procedures, etc.).

The procedure for organizing and operating SROs is determined both by the specified Federal Law on SROs and by special federal laws (for example, the Federal Law “On Auditing Activities” dated December 30, 2008 No. 307-FZ, the Federal Law “On Appraisal Activities in the Russian Federation” dated July 29, 1998 No. 135 -FZ, etc.).

Particular importance in the implementation of SROs of its functions is given to the so-called "standards professional activity”, which are developed by the relevant SROs and the use of which is mandatory for members of these organizations.

Also, the Law on NPOs specifically stipulates that NPOs created in the form of a non-profit partnership, upon acquiring the status of an SRO, lose the right to carry out entrepreneurial activities.

Governing bodies

As mentioned above, NCOs, being legal entities, have their own system of governing bodies.

* 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 the non-profit organizations also prescribed in the law. 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 superfluous concepts in Russian legislation, for example, many types of NPOs (namely, this abbreviation has become commonly used, like an LLC for a limited liability company), 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 seek to unite and attract new supporters (for example, a party can also be a non-profit organization), 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 business entities. 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 have 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 valuable papers but the possibility of accepting donations. A 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 commodity relations, carry out its own sale of 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 others founding 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 a legal 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 simple people, and only individuals have the right to be members of other non-profit organizations. The Union carries out its activities in accordance with Civil Code RF, and is defined as a form of NPO in which membership is mandatory. This is where the activity of the association is regulated. general meeting 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 exist only if its participants are at least individuals, otherwise the cooperative must be disbanded and transformed into another form of legal entity. Thus, a consumer cooperative is a form of 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 work. 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 of a political party on the ground or a society with no responsibility at all. 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 single form 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. Institutions are often founded commercial enterprises who 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 company branch. 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 or receive money in another legal way 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 is created 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 them. distinctive features, which allows you 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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