home Investment Non-profit public institution. Non-commercial legal entities: concept, types, features of the legal status. Differences between the main forms of NPO

Non-profit public institution. Non-commercial legal entities: concept, types, features of the legal status. Differences between the main forms of NPO

2. 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 intangible needs of citizens, protect the rights and legitimate interests of citizens and organizations, resolving disputes and conflicts, providing legal assistance, as well as for other purposes aimed at achieving public goods.

2.1. Socially oriented non-profit organizations are non-profit organizations created in the forms provided for by this Federal Law (with the exception of state corporations, state companies, public associations that are political parties) and carrying out activities aimed at solving social problems, developing civil society in the Russian Federation, as well as activities provided for in article 31.1

2.2. A non-profit organization - a provider of socially useful services is understood as a socially oriented non-profit organization that has been providing socially useful services for one year or more. proper quality, is not a non-profit organization performing the functions of a foreign agent, and has no debts in taxes and fees, other obligatory payments stipulated by the legislation of the Russian Federation.

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

(see text in previous edition)

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

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

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

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

ConsultantPlus: note.

Item 6, Art. 2 does not apply to religious organizations, associations of employers, Chamber of Commerce and Industry, state corporations, state-owned companies, as well as NGOs created by them, state and municipal institutions, international funds.

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

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

This activity is carried out in the following forms:

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

In accordance with Article 50 of the Civil Code, all legal entities in the Russian Federation are subdivided into and non-commercial.

The goal of commercial organizations is to make a profit and distribute it among all participants.

The list of types of commercial organizations is closed. These include:

1) business companies and partnerships;

2) unitary, state;

3) production cooperatives.

Non-profit organizations are created Non-profit organizations do not set the goal of making a profit. They have the right to exercise, but the profit cannot be distributed among the participants, it is spent in accordance with the purposes for which the organization was created. During the creation of a non-profit organization, a bank account, estimate and personal balance must be formed. The list of non-profit organizations specified in the code is not exhaustive.

So which legal entities are non-profit organizations?

Non-profit organizations include:

1) Religious, public organizations and associations.

They carry out activities in accordance with the purposes for which they were created. The participants are not responsible for the obligations of the organizations, and those, in turn, for the obligations of the members;

2) Non-profit partnerships - established by citizens or legal entities. persons and non-profit organizations based on the principle of membership, to assist members of the organization in carrying out activities that are aimed at achieving the set goals;

3) An institution is also a form of a non-profit organization - an organization funded by the owner, which was created to carry out managerial and other functions of a non-profit nature. In case of insufficiency of the property of the institution, the owner bears subsidiary liability for obligations.

4) Autonomous non-profit organizations. They are created to provide services in the field of education, culture, health care, sports, and other services on the basis of property contributions.

5) All kinds of foundations belong to non-profit organizations. The foundation is an organization that does not have a membership, pursuing charitable, social, cultural goals and created on the basis of property contributions. She has the right to engage in entrepreneurial activities to achieve the goals of creation.

6) Associations and unions. They are created by commercial organizations to coordinate entrepreneurial activity and protection of property interests.

7) Non-profit organizations also include consumer cooperatives - associations (voluntary) of citizens and legal entities created to meet material and other needs on the basis of combining share property contributions.

Each of the forms of a non-profit organization has its own characteristics that meet the goals of its creation.

Creation of a non-profit organization.

Registration takes place within 2 months. It is necessary to prepare documentation for registration:

Information about the address of the location;

Registration application, notarized;

Constituent documents;

The decision to create a non-profit organization;

State fees.

A non-profit organization was created from the moment of state registration, after which it can carry out its activities. Such an organization does not have a term of activity, so it may not re-register. In the event of liquidation of a non-profit organization, payments are made to all creditors, and the remaining funds are spent for the purposes for which the organization was created.

The Civil Code, Laws Nos. 7 and 82 also define the legal status of NPOs.

The activities of each type of NPO are additionally regulated by special legislation.

Common signs all forms of NPO:

The presence of an independent balance / estimate.

Creation without limitation of the term of activity. The exception is that the term is prescribed in the constituent documents.

The right to open accounts with banks in Russia and abroad.

Availability of a seal with the full name of the NGO in Russian.

The right to letterheads, a stamp with its name and logo.

Distinguishes NPOs from other taxpayers apply tax benefits. tax code(article 251) contains a list of non-taxable income. The main condition for the application of benefits is separate accounting.

The list of organizational and legal forms of non-commercial legal entities is indicated in Articles 116-123 of the Civil Code. However, it is not complete, since it has significantly increased due to federal laws responsible for the activities of certain types of organizations: “About not commercial organizations"," On public associations "," On the procedure for the formation and use of the endowment capital of non-profit organizations "(No. 275-ФЗ dated December 30, 2006).

The Law "On Non-Commercial Organizations" contains a list of NPO forms:

Public and religious organizations (associations) -

Communities of the indigenous small-numbered peoples of the Russian Federation -

State corporation -

State company –

Non-profit partnerships -

State, municipal institutions -

Autonomous non-profit organization -

Other forms of NPOs offered by federal legislation:

consumer cooperatives (Civil Code);

homeowners' associations HOA (Housing Code of the Russian Federation);

territorial public self-government (Federal Law of October 6, 2003 No. 131-FZ "On the General Principles of Organization of Local Self-Government in the Russian Federation");

charitable organizations (Federal Law of August 11, 1995 No. 135-FZ "On Charitable Activities and Charitable Organizations");

trade unions (Federal Law of January 12, 1996, No. 10-FZ "On trade unions, their rights and guarantees of activity").

Let's consider each type of NPO separately according to the following plan:

what goals he sets;

in what forms it can exist;

who and in what quantity can be a founder, what constituent documents are needed;

membership and members;

control;

own;

rights and responsibilities;

registration;

liquidation decision;

governing laws.

Public and religious organizations (associations)

Public associations (organizations)

Purpose of creation: protection of the common interests of the participants (social, economic, political), as well as cultural rights and freedoms. Development of activity and amateur performance of citizens, satisfaction of professional and amateur interests; spiritual and other non-material needs. Other statutory goals may be set.

Forms:

Public organizations - based on membership and joint activities; protects the common interests of the united.

Social movement has no membership. Participants achieve socially useful goals (social, political and others).

The public foundation has no membership. The property is formed with the help of voluntary contributions and spent for public benefit purposes. You cannot use the property of the foundation in your own interests.

The public institution has no membership. Renders certain kind services that meets the interests of the participants and the statutory goals.

The organ of public initiative has no membership. The goal is to jointly solve the social problems of people who have arisen at the place of residence, work or study.

Political Party. It is created so that citizens can take part in the political life of society. A person can join a party, take part in elections and actions - public or political. The party represents the interests of citizens in government and local government bodies.

Founders: only individuals; or other public associations.

Number of founders: at least 3.

Constituent documents: Articles of association.

Membership and Members: may have membership depending on the form.

Control

Own: an independent entity (the one who owns the property) of ownership of his property and membership fees.

: do not have rights to the property of the association, incl. for membership fees.

A responsibility: the members of the association are not liable for the obligations of the association in which they participate. Associations are not liable for the obligations of their members.

registration: You can create a public association without first requesting permission from government or local authorities. You can freely join public associations in accordance with their statutes.

Liquidation decision

Property after liquidation: goes towards the goals set out in the charter.

Activity: has the right to conduct business in order to achieve the goal of the charter.

Governing Laws: Federal Law "On Public Associations" of 05.19.1995 N 82-FZ.

Religious associations

Purpose of creation: Sharing Worship and Spreading the Faith. It differs in that it can conduct divine services, religious rites and ceremonies. Can teach religion to his followers.

Forms:

Depending on the territory:

Centralized.

Depending on the legal status:

Religious groups. They are created and exist without state registration, they are not legal entities. The required property is provided by the participants.

Religious organizations are associations that have passed state registration.

Founders: local religious organization: at least 10 individuals over 18 years of age permanently residing in the area. Centralized religious organizations: at least 3 local religious organizations of the same denomination.

Restrictions: it is forbidden to create extremist religious organizations and religious associations in government bodies, government institutions, local government bodies.

You cannot influence government bodies, take part in elections or support political parties. This restriction does not apply to members of a religious association.

Constituent documents: Charter.

Membership and Members: have a membership.

Control: Self-governing organization.

Own: an independent subject of ownership of its property, membership fees. The property of a religious association includes: own funds; donations; property transferred by the state into ownership or for free use (for example, religious buildings); property located abroad. Property of a cult value cannot be levied on the foreclosure of creditors, it cannot be used as a pledge for obligations.

Property rights of participants: for the property transferred to the organization, the rights of the participants are not preserved.

A responsibility: organizations are not liable for the obligations of their members. Participants are not responsible for the obligations of religious organizations.

registration: No prior approval from government or local government is required. You can freely join religious associations in accordance with their statutes.

Liquidation decision: according to general rules for legal entities, it can be voluntary and compulsory by a court decision. Bankruptcy is impossible.

Property after liquidation: used for the purposes stipulated by the charter or the decision of the highest body of the organization, or by a court decision. Cannot be distributed among the participants.

Activity: can be engaged in industrial and economic activities: publishing, printing, manufacturing, restoration, construction, agricultural work. A religious organization may engage in business only within the limits of its statutory legal capacity. The proceeds from it are directed to the needs of the association. Religious centers can establish spiritual educational institutions, monasteries and other religious associations.

Governing Laws: Law No. 125-FZ "On freedom of conscience and on religious associations."

Communities of the indigenous peoples of the Russian Federation

Purpose of creation: protection of the habitat, preservation and development of the way of life and their cultural heritage adopted by the people (clause 1 of article 123.16 of the Civil Code of the Russian Federation).

Signs:

territorial isolation (territorial-neighboring residence);

consanguineous relations;

the presence of a primordial habitat;

the need to preserve the traditional way of life.

Founders: at least 3 individuals over 18 years old, all belong to small peoples. Citizens of foreign states, legal entities, government bodies cannot be founders of such communities. The decision to create is made at the founding meeting of the community: all residents of the territory where the small peoples are located can be present.

Participants: individuals over 16 years old who belong to small peoples and lead a traditional way of life. Also, people who do not belong to small peoples can become members of the community. Such people must conduct traditional economic activities and engage in traditional trades. Foreigners and stateless persons cannot be members of such communities, but they can help.

Constituent documents: memorandum of association, charter, which is adopted at the meeting ( general meeting) community members.

Control: self-governing organization.

Own: independently dispose of their property. A community can sell what its members have created. The profit from the sale is distributed among the participants or for the needs of the community. The property is formed from charitable contributions, donations and other property in kind or in cash. Members of communities of indigenous peoples can enjoy benefits for the protection of the original habitat, the development of traditional lifestyles and economic management.

A responsibility: in accordance with the laws of Russia.

Liquidation decision: may be by decision of the founders, participants or the court (clauses 2-3, article 61, chapter 4 of the Civil Code of the Russian Federation). A community can be liquidated if more than two-thirds of its founders or members have left it; if the community rudely and repeatedly violated the goals described in the charter (clause 2 of article 22 of the Federal Law No. 104-FZ); stopped practicing traditional economic activity and crafts.

Property after liquidation: can be distributed among members in proportion to their shares.

Property rights of participants: when leaving the community, you can receive part of its property.

Activity: They observe the traditions and rituals of small peoples that do not contradict the legislation of Russia. Protect and maintain places of worship, create their own cultural centers... They can teach and educate the children of community members, introducing them to their customs in order to preserve the culture of small peoples.

Governing Laws: Law No. 104-FZ of 20.07.2000 "On the General Principles of Organization of Communities of Indigenous Minorities of the North, Siberia and the Far East of the Russian Federation", Civil Code of the Russian Federation, Constitution, Law No. 7-FZ.

Cossack societies

Purpose of creation: the revival of the Russian Cossacks, the preservation of the traditional way of life and culture.

Legal status: Cossack societies differ from NGOs and other public associations and have a special status associated with the compulsory performance of public service by members of the society. Cossack societies (in addition to being entered in the register of non-profit organizations and the Unified State Register of Legal Entities) must be entered into State Register Cossack societies.

Forms(on a territorial basis):

farm;

stanitsa;

urban;

district (separate);

military;

all-Russian.

Founders: people interested in the revival of the culture of the Russian Cossacks. At the general meeting of the Cossack society (circle), a decision is made on its creation. The members of the circle become founders, and subsequently - members of the society.

Participants: only Russian citizens over 18 years old.

restorative documents: charter.

Control: self-governing organization.

Own: the property of Cossack societies is formed at the expense of federal budget(main item of receipts), voluntary contributions, receipts from founders and members of the organization, income from property, sale of goods and services, other receipts. The property purchased from the income from the activities of the society, and that which was transferred by the members, becomes the property of the Cossack society.

A responsibility: members of the Cossack society are not responsible for its obligations, and the Cossack society is not responsible for the obligations of its members.

Liquidation decision: the procedure for the liquidation and use of property is prescribed in the charter. It can be liquidated by the decision of the court or the circle of the Cossack society.

Property after liquidation: not distributed among members, directed to statutory purposes.

Property rights of participants: property belongs to the Cossack society on the basis of ownership. What can be part of the property of a Cossack society is spelled out in the charter.

Types of public service(FZ "O public service Russian Cossacks "):

state civil service;

military service in the Armed Forces of the Russian Federation, other troops, as well as military (special) formations and bodies;

law enforcement service.

Activity:

military-patriotic work;

educational activities;

preparation for military service;

assistance in resisting natural disasters and emergencies, elimination of their consequences;

work in the field of public order protection;

protection of flora and fauna, forest resources;

work in the field of protecting the life of citizens;

work in the field of protection of objects of cultural heritage and objects that are state property.

Governing Laws: Federal Law No. 154-FZ of 05.12.1995 "On the State Service of the Russian Cossacks", Federal Law No. 7-FZ.

Foundations

Purpose of creation: socially useful purposes: charitable, social, educational, cultural and others.

Forms:

the most numerous types of funds are charitable... The supreme governing body of a charitable foundation must be collegial. Members of the charitable foundation must not borrow established posts in the administration of any organization - commercial or non-commercial.

separately can be distinguished public funds. The founders can be individuals and legal entities in the form of a public association.

special place in Russian system NPOs occupy non-state pension funds that are regulated by law No. 75-FZ "On Non-State Pension Funds".

Founders: citizens and legal entities. The number of founders is not limited, at least from 1 person.

Constituent documents: charter.

Membership and Members: do not have a membership.

Control: self-governing organization. State authorities and local self-government bodies cannot be included in the management structure of the fund.

Supervision over the activities of the foundation holds a board of trustees of at least 3 people, formed from the founders or their representatives. Supervises the activities of the fund, how decisions are made and implemented, funds are spent, laws are observed.

Own: formed from voluntary property contributions. The property transferred to the foundation is its property. Foundations are required to publish reports on the use of property. Foundations cannot participate in religious foundations as a contributor. The foundation is obliged to use the property for the purposes described in the charter.

A responsibility: the fund is not responsible for the obligations of its owners and vice versa.

Liquidation decision: only by court order, liquidated as a legal entity.

Property after liquidation: satisfaction of creditors' claims, the rest goes to charity.

Property rights of participants: the owners of the foundation have no rights to its property.

Activity: consistent with its goals and socially useful goals. The foundation can create economic companies or participate in them.

Governing Laws: federal law No. 7-FZ and special laws (for example, charitable foundations are regulated by law No. 135-FZ "On charity and volunteering (volunteering)"). The nuances of creating and managing certain types of funds may be prescribed in other federal laws.

State corporation

Purpose of creation: carry out managerial, social and other socially useful functions. The goals of each state corporation are spelled out in the corresponding federal law.

Forms: for 2019 in the Russian Federation there are 7 state corporations:

Development Bank and foreign economic activity(Vnesheconombank) ". Regulated federal law No. 82-FZ "On the Development Bank";

Liquidation decision: in accordance with the procedure established by the Government of the Russian Federation, the highest executive body of state power of the constituent entity of the Russian Federation, the local administration of the municipal formation.

Property after liquidation: the creditor cannot demand early fulfillment of obligations or termination of the obligation and compensation for losses

Governing Laws: Civil Code of the Russian Federation, Law No.-ФЗ, individual legislative acts.

Budgetary institutions

Purpose of creation: services to help public authorities or local governments exercise their powers in different areas(education, culture, health care and others). Implementation of socio-cultural, managerial, scientific and technical and other non-commercial functions.

Founders: the Russian Federation, constituent entity of the Russian Federation, municipal formation.

Constituent documents: charter.

Control: performs state or municipal tasks. They have no right to refuse to execute.

Own: financed from the respective budget or from the budget of the state extra-budgetary fund on the basis of an estimate of income and expenditure.

A responsibility: responsible for its obligations with all property, except for especially valuable movable property and immovable property.

Liquidation decision: voluntary or compulsory.

Governing Laws: Budget Code of the Russian Federation, Civil Code of the Russian Federation, Law No.-ФЗ, individual legislative acts.

Comparison table of a state institution, budgetary and autonomous institutions

	government agency	state-financed organization	autonomous non-profit institution
purpose of creating	ensuring the implementation of the powers of public authorities	performance of work, provision of services in order to fulfill the powers of state bodies
founder	Russian Federation, constituent entity of the Russian Federation, municipal formation
property	on the right of operational management
entrepreneurial activity	allowed if it is spelled out in the constituent document. Business income is channeled to the appropriate budget	is engaged if the activity helps to achieve the goals for which the institution was organized. The activity must be indicated in the constituent documents. The income from it goes to the disposal of the institution
disposal of property	does not have the right to alienate property assigned to the owner or acquired by the founder	can dispose of property, except for immovable or especially valuable movable property
liability for obligations	answers in cash, and if they are insufficient, the owner is responsible for the debts	liable with property (except for real estate and especially valuable property). The owner is not liable for the obligations of the institution
governing bodies	manager, appointed by the founder		manager, appointed by the founder, approved by the supervisory board
financial security	based budget estimates(Article 6 of the Budget Code of the Russian Federation)	Subsidies from the relevant budget (clause 6 of article 92 No. 7-FZ)	Subsidies from the respective budget. Other sources permitted by law
conclusion major transactions	with the consent of the body endowed with the functions and powers of the founder (Article 161 of the RF BC)	with the consent of the body endowed with the functions and powers of the founder (clause 13 of article 92 No. 7-FZ)	with prior consent supervisory board institutions (subparagraph 9 of clause 1 of article 11 of part 3 of No. 174-FZ)
requirements No. 94-FZ about public procurement	fully disseminated	distributed in cases established by law (part 1 of article 4 No. 94-FZ)	since 2012, No. 223-ФЗ "On the procurement of goods, works and services separate types legal entities"

Autonomous non-profit organizations ANO

Purpose of creation: provision of services in the fields of health care, education, science, law, culture, physical culture and sports

Forms: representative (legislative) bodies of municipalities can create ANOs on the basis of Article 69 of the Federal Law No. 131-FZ, the so-called non-profit municipalities. They exist in accordance with the Civil Code of the Russian Federation and No. 7-ФЗ. The purposes of the institution and the rights to property are the same as those of a regular ANO. The property is transferred during the privatization of state or municipal property (paragraph 1 of article 217 and part 2 of article 235 of the Civil Code of the Russian Federation).

Founders: ANO founders can be individuals, legal entities, the Russian Federation or subjects of the Russian Federation. ANO can be created during the transformation of a legal entity of another organizational and legal form. The founders of ANO can use its services only under the same conditions as other citizens. Can be created by a single founder.

Constituent documents: articles of association, may conclude a memorandum of association

Membership and Members: do not have a membership.

Control: the supreme governing body is a collegial governing body.

Own: formed on the basis of voluntary contributions. Property transferred to an autonomous non-profit organization becomes its property.

A responsibility: the founders are not liable for the obligations of the ANO and vice versa.

Liquidation decision: accepted supreme body management by a majority (2/3) of votes or unanimously (depending on what is written in the charter).

Property rights of founders: are not saved when the property is transferred to the ownership of this organization.

Activity: can conduct business activities to achieve the goals of the organization.

Supervision: carried out by the founders in accordance with the constituent documents.

Governing Laws: Law No. 7-FZ "On Non-Profit Organizations" and No. 131-FZ "On General Principles of Organization of Local Self-Government in the Russian Federation."

Associations (unions)

Purpose of creation: coordination of entrepreneurial activity, protection of common interests, including professional and property interests, socially useful goals. Protection labor rights(associations of notaries, lawyers, appraisers, representatives of the creative profession).

Forms: non-profit partnerships; self-regulatory organizations; employers' associations; associations of trade unions, cooperatives; public organizations; chambers of commerce and industry, notary and lawyers' chambers.

Founders: commercial and non-commercial organizations, individuals and legal entities. The number of founders must be more than two.

Constituent documents: the charter, approved by all members of the association, and the memorandum of association. Changes in the constituent documents take effect from the moment of their state registration.

Membership and Members: there is a membership. The members of the association retain their independence and the rights of a legal entity.

Control: sole executive body (chairman or president); you can create permanent collegial executive bodies (council, board, presidium).

Own: the property is formed by regular or one-time receipts from the founders and other participants. Voluntary property contributions and donations, dividends, income from the property of the association are taken into account.

A responsibility: associations are not liable for the obligations of their members. The members of the association bear subsidiary responsibility for the obligations of this association (union).

Liquidation decision: voluntarily and compulsorily.

Property after liquidation: used in accordance with the constituent documents or transferred to the state.

Activity: for doing business, it can be transformed into a business company or partnership. You can create a separate business company and participate in it to conduct business.

Governing Laws: Civil Code of the Russian Federation and Federal Law No. 7-FZ "On Non-Commercial Organizations".

Automation of non-profit organizations of any kind

It is important for any type of NPO to keep records correctly. If accounting is automated with the help of special programs, more time will be freed up for carrying out core activities or searching for additional sources of income.

Grow your nonprofit organization more actively by automating most of the work.

The number of non-profit organizations in Russia is growing every year. This makes it possible to improve the quality of life of the population, develop democratic values, and effectively deal with a complex of social problems "by hands" of volunteers from non-profit organizations. The importance of choosing to create one type or another of non-profit organizations is due to their target and organizational differences. We will consider this in more detail in the article.

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

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

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

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

Public and religious organizations. Created by the voluntary agreement of citizens to satisfy spiritual and other non-material needs.
Communities of small indigenous peoples of the Russian Federation. Such peoples unite on the basis of kinship, territorial proximity to preserve culture and traditionally accepted way of life.
Cossack societies. Communities of citizens to recreate the traditions of the Russian Cossacks. Their members take on obligations to carry out government or other service. Such NPOs are formed by khutor, stanitsa, city, district and military Cossack societies.
Foundations. Formed at the expense of voluntary contributions of citizens or legal entities for the purpose of charity, support for cultural and educational events, etc.
State corporations. Established by the Russian Federation at the expense of a material contribution. Formed for the implementation of socially important functions, including managerial and social.
State-owned companies. The RF is created on the basis of property contributions for the purpose of implementing public services and other functions using state property.
Non-profit partnerships. Created by individuals and legal entities for the formation of various public goods.
Private institutions. Created by the owner for the purpose of implementing functions of a non-commercial nature, including managerial, socio-cultural.
State, municipal institutions. Created by the Russian Federation, constituent entities of the Russian Federation and municipalities... They can be autonomous, budgetary and state-owned. The main goals include the implementation of powers in socio-cultural areas.
Autonomous non-profit organizations. They are formed with the aim of providing public necessary services in different social spheres.
Associations (unions). They are created to protect the joint, more often professional, interests of their members.

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

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

Difference of non-profit organizations from commercial

Let's consider the main differences between NPOs and commercial ones on the following points:

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

Features of the application of the simplified taxation system for non-profit organizations

Annual financial statements NPO includes:

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

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

for nine months of activity, NPO income is not more than 45 million rubles. (calculated for the year in which the organization prepares documents for the transition to the simplified tax system);
the average number of employees is not more than 100 employees in the reporting period;
the NPO does not include branches;
residual value of assets not exceeding RUB 100 million;
lack of excisable products.

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

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

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

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

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

There are about thirty forms of non-profit organizations (NPO) in Russia. Some of them have similar functions and differ only in name. The main types of NPOs are established The Civil Code and the Law "On Non-Commercial Organizations" No. 7-ФЗ dated 12.01.1996. There are others regulations that determine the procedure for the operation of specific forms of NPO. Let's talk about all types in our article.

Types of non-profit organizations

Since 2008, special grants have been approved by the President to finance NGOs. For six years, their volume has reached 8 billion rubles. Basically, they were received by associations controlled by Public Chamber... The law identifies the following main forms of NPO:

Public and religious associations. It is a community of citizens created voluntarily on the basis of common interests. The purpose of creation is to satisfy spiritual and non-material needs.
Small communities. People are united on a territorial basis or blood relationship. Defend their culture, way of life, area of residence.
Societies of the Cossacks. They aim to preserve the traditions and culture of the Russian Cossacks. NCO members undertake to carry out military service. Such organizations are farm, city, yurt, district and military.
Foundations. Are created to provide social assistance in matters of charity, education, culture, etc.
Corporations. Serve to perform social and managerial functions.
Companies. Provides services using state property.
Non-profit partnerships (NP). Based on members' contributions. Pursue goals aimed at achieving public goods.
Institutions. They are divided into municipal, budgetary, private. Formed by a single founder.
Autonomous organizations (ANO). Created to provide services in various areas. It is possible to change the composition of the participants.
Associations (unions). They function to protect professional interests. Read also the article: → "".

Choosing the type of NPO, setting goals

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

Internal - NPO is created in the interests of its members, for their needs and problem solving (NP).
External - activities are carried out in the interests of citizens who are not members of an NPO (fund, ANO).

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

The number of founders, the possibility of accepting new members, and the property rights of the participants are important when choosing an OPF.

The table will help to determine the type of OPF of the organization being created:

NPO form	Goals		Management right		Property rights		A responsibility
NPO form	Internal	External	There is	Not	There is	Not	There is	Not
Public	+	+	+			+		+
Foundations		+		+		+		+
Institutions	+	+	+		+		+
Associations	+	+	+			+	+
NP	+		+		+			+
ANO		+		+		+		+

Example. Kennel Club Membership

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

At the initial stage, it should be determined whether the NPO will have members or not. Membership is more suitable for the activities of this club, since it is possible to create more favorable conditions for the members in comparison with outsiders. For example, benefits for the purchase of breeds, feed, etc.

By establishing privileges for members, the club will attract new members, accordingly, its popularity will increase, and the amount of contributions will increase. As an OPF for this area of activity, it is most suitable public organization or NP.

Features of NPOs, their difference from commercial organizations

NPOs have some features that distinguish them from commercial structures:

Limited legal capacity. Associations can function only in those directions that are indicated in their constituent documents and relevant laws.
Working in the public interest. The NPO does not set itself the task of making a profit.
Doing business. Non-profit organizations can engage in commerce only within the framework of achieving their statutory goals. Profit is not distributed to members.
Large selection of organizational and legal forms (OPF). When an NPO is created, an OPF suitable for specific tasks is selected in accordance with the law.
Not declared bankrupt (except for foundations and cooperatives). If there is a debt to creditors, the court cannot declare the organization insolvent. NPOs can be liquidated and property used to cover debt.
Financing. The NPO receives assets from members, as well as donations, voluntary contributions, grants from the state, etc.

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

Advantages and Disadvantages of Different Types of NPOs

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

NPO type	pros	Minuses
Consumer cooperative	Distribution of proceeds; Trade stability; State support;	Debt liability; Complex document flow; The need for additional investments in case of losses.
NP	Preservation of property rights; No liability for the lender; Freedom to choose an organizational structure.	The profit is not distributed; Development of documentation.
Association	Conversion to a partnership; Free use of services by participants.	A responsibility former members the debt lasts for 2 years.
Fund	Entrepreneurship; Unlimited number of founders; Lack of liability for debts; Has his own property.	Annual public reporting; The possibility of being declared bankrupt; Not converted.
Religious associations	Have no material rights	Do not answer for debts.
Institutions	Provision of services for a fee.	Responsible to creditors; The property is managed by the owner
Public organizations	Are not liable for debts; Entrepreneurship is allowed; Freedom in choosing goals and methods of work.	Members do not claim transferred assets and contributions

Unitary NPOs, that is, those without members, have the advantage of quickly resolving emerging difficulties. Disadvantages include a problem in acceptance final decisions with a large number of founders.

Example. Lack of a unitary NPO

Eight people have created a charitable organization "Help", headed by the Board of Founders. The NGO worked successfully, but some of the founders moved, some retired. There is only one manager left. It became necessary to amend the Charter. It is impossible to make a decision without a vote. It is impossible to collect the rest of the founders.

V this example time is wasted and the organization itself may be closed. When choosing an OPF, one should be sure of the seriousness of the intentions of the partners. The disadvantages of all forms of NPO are:

Compliance of activities with the goals approved in the Charter;
Complicated registration process;
The specifics of the registration of constituent documents, taking into account work tasks;
Responsibility of the applicant for the information provided in the documents;
Refusal to register at the slightest inaccuracy in the papers;
Long-term verification of documents by the Ministry of Justice;
Impossibility of distribution of profits.

Advantages:

Doing business together with social work;
May not have assets;
Lack of liability of participants for obligations;
Simplified reporting;
Target amounts are not taxable;
Inherited property is not subject to income tax.

Differences between the main forms of NPO

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

Indicator	NP	ANO	Private institution	Fund	Public organization	Association
Founders	Physical and (or) legal entities		Citizen or legal entity	Citizens and (or) legal entities	At least 3 individuals	Any legal entity
Membership	There is	No			There is
Entrepreneurship	Allowed					Not
A responsibility	Not		There is	Not		There is
Publication in the media	Not			There is	Not

The goals of creating different shapes

Foundations - the formation of property through voluntary contributions and its use for public needs. Have no members. Can do business to achieve goals.
Associations - protection of the interests of participants on the basis of an agreement. They are created commercial structures for the organization of business management.
Public organizations - joint work to achieve the set objectives. Are being created initiative group from 10 people who are united by common interests.
Religious associations - confession and initiation of citizens to the faith, worship, rituals, teaching religion.
Consumer cooperative - improving the property status of members, providing them with goods and services by combining contributions. Upon leaving the membership, a person receives his share.
Institutions - the fulfillment of cultural, social, managerial, and other tasks of a non-profit plan. Funds are contributed by the founder.
ANO - provision of educational, medical, sports and other services.
NP is the achievement of social well-being in all spheres of life: health care, culture, art, sports. This form suitable for the provision of various types of services.
Communities of small peoples are created by citizens on a voluntary basis. They must have at least three members. People unite on the basis of common interests, territory of residence, traditions, crafts in order to preserve their way of life, culture, principles of management. These NPOs can engage in commerce to accomplish their assigned tasks. Upon leaving the community, a citizen has property rights.

Taxation and accounting

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

Submits a balance sheet, form 2, and a statement of earmarked spending. NPOs submit reports to the off-budget fund on a quarterly basis. In pension - form RSV-1, in social insurance - 4-FSS. NPOs report on the following taxes: VAT, profit, property, land, transport. Accounting forms 1 and 2 are also submitted to Rosstat at the end of the year. NCOs using the simplified tax system annually submit a single tax declaration.

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

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

For all types of NCOs funds received for solving statutory tasks are not subject to income tax. Funds, the receipt of which has special purpose and is not related to the sale of goods, performance of work or services, VAT is not levied. Payments for servicing people with disabilities are exempted from personal income tax.

Heading "Questions and Answers"

Question number 1. What is the peculiarity of the formation of ANO?

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

Question number 2. Which NPOs are exempt from VAT?

Associations of disabled persons are exempted from VAT. unitary enterprises at institutions of health care and social protection, organizations, in the staff of which there are more than 50% of disabled people.

Question number 3. What is the register of unwanted NPOs?

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

Question number 4. What kind of reporting do NPOs submit to the Ministry of Justice?

The Ministry of Justice annually receives information about the work of NGOs, the composition of the leadership, and receipts from foreign sources.

Question number 5. How do political parties report on the results of the year?

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

So there is a large number of types of non-profit organizations. When choosing a suitable form, one should take into account the goals of creating an organization and other features established by legislation for each OPF.