Government agency non-profit organization. Commercial and non-profit organizations

Every year in Russia, the number of non-profit organizations... This makes it possible to improve the quality of life of the population, develop democratic values, and effectively deal with the complex social problems “By hands” of volunteers from non-profit organizations. The importance of choosing to create one type of non-profit organization or another 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

Not commercial 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. NGOs choose and install certain kind activities contributing to the implementation of charitable, socio-cultural, scientific and educational, managerial goals to create social benefits. That is, socially oriented non-profit organizations in Russia are engaged in solving social problems.

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

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

• Public and religious organizations. Created by the voluntary agreement of citizens to satisfy spiritual and other non-material needs.
• Small indigenous communities 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 providing 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 in order to provide socially needed services in various social spheres.
• Associations (unions). They are created to protect the joint, often professional, interests of their members.

Nonprofit organizations are performers of public useful services, will receive financial and property support from the state.

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

The difference between non-profit organizations and commercial

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 profit of a non-profit organization can only go to activities that meet its non-profit goals. 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 non-profit organizations, 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 NPOs

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

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

In this case, the NPO is obliged to pay the so-called single tax, namely:

• according to the type of taxation "Income" you need to pay 6% on 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 further development NPO as a powerful engine for the implementation of various social needs.

Business entity with rights legal entityperforming socially significant functions.

The source of material support for the subjects of this category are membership fees, grants and donations. The goals of education are not commercial enterprises are prescribed in constituent documents or statutes, and activities are subject to the provisions of Articles 116-121 of the Civil Code of the Russian Federation.

Distinctive features

Non-profit enterprises are companies (groups of persons) formed to solve socially significant problems in the field of legal protection and cultural development of the population. To obtain this status, an organization must provide certain services for more than one year and pay taxes established by law on time.

Non-profit organizations differ from business entities by the following features:

• non-profitability;
• a moratorium on certain types of activity;
• a ban on the establishment of organizations of certain forms of business;
• permission to engage in entrepreneurship only to the extent necessary to fulfill the goals specified in the organization's statute;
• the inability to initiate bankruptcy proceedings and repayment of obligations to creditors through the sale of the company's property (does not apply to consumer cooperatives).

Property non-profit enterprises is formed from donations from members of the organization and third parties. The founders do not have the right to use the assets transferred to the association for their own benefit, except in cases of creating funds to raise funds for the treatment or material support of the relatives of the group members.

If the founder decides to abolish the subject, the proceeds from the sale of his property are directed to the fulfillment of the goals specified in the statute.

Kinds

The Civil Code of the Russian Federation provides for two classifications of non-commercial enterprises:

• By funding sources. Organizations that receive funds or material assets from foreign companies, foreigners or stateless persons are called foreign agents. Enterprises funded from government programs, donations from companies registered within the Russian Federation or from Russians who are private individuals, the law classifies as non-profit organizations (NPO).
• By occupation and work organization. The category includes consumer cooperatives, institutions, foundations, public and religious organizations, and unions and associations of legal entities.

Consumer cooperatives are a group of individuals and legal entities, united by the principle of membership based on share contributions, aimed at meeting the material, spiritual and other needs of the participants. The name of the company should reflect the purpose of its establishment, and also include the phrases "consumer society", "consumer union" or the word "cooperative". The organization is allowed to engage in entrepreneurship within the framework of the implementation of the tasks specified in the statutory documents.

Fund - an NGO that performs socially useful tasks through the use of property provided by its founders. Such companies do not offer membership or mandatory shares. They can organize business companies or participate in them. Foundations are required to regularly provide the Board of Trustees with reports on the purposes and methods of using the property entrusted to them. Public and religious organizations are understood as a union of three or more citizens who voluntarily united in accordance with the procedure approved by the state for the realization of common interests of an intangible nature. The category includes:

• membership-based organizations;
• movements without the possibility of obtaining membership;
• enterprises created to protect the material interests of participants;
• associations formed to solve social problems that arise among members of the organization;
• political movements established with the aim of defending the constitutional rights of citizens through rallies, actions, pickets.

Association (union) - a type of association of legal entities, formed on the basis of the constituent agreement and the charter for coordination business activities commercial enterprises and protection of their property interests.

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:

Having 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.

The presence 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. The 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: "On non-profit 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) -

Indigenous minority communities 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 general principles organization local government In Russian federation");

charitable organizations (Federal Law No. 135-FZ of August 11, 1995 "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.

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

The public foundation has no membership. The property is formed using voluntary contributions and spent on socially beneficial purposes. You cannot use the property of the foundation in your own interests.

The public institution has no membership. Provides a certain type of service 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 state 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 their 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 responsible for the obligations of their members.

registration: Create public association it is possible without first requesting permission from state authorities or local government. You can freely join public associations in accordance with their statutes.

Liquidation decision

Property after liquidation: goes towards the goals specified in the charter.

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

Governing laws: Federal Law "On Public Associations" dated 05.19.1995 N 82-FZ.

Religious associations

Purpose of creation: Joint Worship and the Spread of 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. Created and exist without state registrationare 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.

Limitations: It is forbidden to create extremist religious organizations and religious associations in government bodies, government agencies, 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 collateral 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 responsible 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 according to 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 decision of the highest body of the organization, or by a court decision. Cannot be distributed among the participants.

Activities: can be engaged in production and economic activities: publishing, printing, manufacturing, restoration, construction, agricultural work. A religious organization can 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 adopted by the people and their cultural heritage (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 nations. 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 nations can become members of the community. Such people must conduct traditional economic activities and engage in traditional crafts. Foreigners and stateless persons cannot be members of such communities, but can help.

Constituent documents: memorandum of association, the charter, which is adopted at a meeting (general meeting) of 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 their original habitat, the development of traditional lifestyles and 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 doing 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.

Activities: They observe the traditions and rituals of small peoples that do not contradict the legislation of Russia. Protect and contain 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 NPOs 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 the state register of Cossack societies.

Forms (on a territorial basis):

farm;

stanitsa;

urban;

district (separate);

military;

all-Russian.

Founders: people interested in reviving 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.

content documents: charter.

Control: self-governing organization.

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

Activities:

military-patriotic work;

educational activities;

preparation for military service;

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

work in the field of public order protection;

protection of flora and fauna, forest fund;

work in the field of protecting the life of citizens;

work in the field of protection of cultural heritage objects 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's management must not hold a full-time position in the administration of any organization, commercial or non-profit.

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 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.

Fund supervision 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.

Activities: 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 social 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 by the 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 subject 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: 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 exercise authority government agencies
founder	Russian Federation, subject 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	has no 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). 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 on budget estimates (article 6 of the RF Budget Code)	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 the prior consent of the supervisory board of the institution (subparagraph 9 of clause 1 of article 11, part 3 of No. 174-FZ)
requirements No. 94-FZ on public procurement	fully disseminated	distributed in cases established by law (part 1 of article 4 No. 94-FZ)	since 2012, No. 223-FZ "On the procurement of goods, works and services by certain types of legal entities" has been applied

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-FZ. 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 an ANO can use its services only under the same conditions as other citizens. Can be created by one founder.

Constituent documents: charter, 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 responsible for the obligations of the ANO and vice versa.

Liquidation decision: adopted by the highest governing body 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 transferring property to the ownership of this organization.

Activities: 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-Commercial 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: articles of association approved by all members of the association and articles 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: the sole executive body (chairman or president); permanent collegial executive bodies can be created (council, board, presidium).

Own: property is formed by regular or one-time receipts from 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: voluntary and compulsory.

Property after liquidation: used according to constituent documents or goes to the state.

Activities: for doing business can be transformed into economical society 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-Profit 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 non-profit organization more actively by automating most of the work.

There are about thirty forms of non-profit organizations (NPOs) 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 regulationsdetermining the procedure for the operation of specific forms of NPO. We will tell 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 the Public Chamber. The law identifies the following main forms of NPO:

1. 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.
2. Small communities. People are united on a territorial basis or blood relationship. Protect their culture, way of life, area of \u200b\u200bresidence.
3. Societies of the Cossacks. They aim to preserve the traditions and culture of the Russian Cossacks. NCO members undertake to perform military service. Such organizations are farm, city, yurt, district and military.
4. Foundations. Are created to provide social assistance in matters of charity, education, culture, etc.
5. Corporations. Serve to perform social and management functions.
6. Companies. Provides services using state property.
7. Non-profit partnerships (NP). Based on members' contributions. Pursue goals aimed at achieving public goods.
8. Institutions. They are divided into municipal, budgetary, private. Formed by a single founder.
9. Autonomous organizations (ANO). Created to provide services in various areas. The list of participants may change.
10. 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 tasks set play a primary role in the choice. They are of two types:

1. Internal - NPO is created in the interests of its members, for their needs and problem solving (NP).
2. 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 are internal goals, if a school for young tennis players is organized under this NGO - 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:

Example. Kennel Club Membership

A group of people are planning to create a club for amateur dog breeders. The goal of the NGO is to exchange breeding experience, 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 compared to 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 \u200b\u200bactivity, 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:

1. Limited legal capacity. Associations can function only in those directions that are specified in their constituent documents and relevant laws.
2. Working in the public interest. The NPO does not aim to make a profit.
3. Doing business. Non-profit organizations can engage in commerce only within the framework of achieving statutory goals. Profit is not distributed to members.
4. A wide range of organizational and legal forms (OPF). When an NPO is created, an OPF suitable for specific tasks is selected in accordance with the law.
5. Not recognized as bankrupt (except for funds 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.
6. 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 non-profit associations has its advantages and disadvantages. They are reflected in the table.

Unitary NPOs, that is, those without members, have the advantage of quickly resolving emerging difficulties. The disadvantages include the problem in making 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.

In this example, time is wasted and the organization itself may close. 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;
• Complex registration process;
• The specifics of 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.

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 by commercial structures for organizing business management.
• Public organizations - working together to achieve the set goals. They are created by an initiative group of 10 people who are united by common interests.
• Religious associations - confession and initiation of citizens to the faith, worship, ceremonies, 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 - performing cultural, social, managerial, and other non-profit objectives. 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 is 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.

Provides balance sheet, form 2 and earmarked spending statement. NPOs submit reports to the off-budget fund on a quarterly basis. In the 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 presented to it and for the data published in the media. Before submission, the annual report is subject to verification by the NCO's audit commission.
• 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 the 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 based on an 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 NPOs, funds received for solving statutory tasks are not subject to income tax. Funds, the receipt of which has a designated purpose and is not associated with the sale of goods, the performance of work or services, are not subject to VAT. Payments for servicing people with disabilities are exempted from personal income tax.

Category "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 people with disabilities, unitary enterprises at health care and social protection institutions, organizations with more than 50% of disabled people are exempted from VAT.

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 non-profit organizations that pose a threat to the Constitution, defense and security of the Russian Federation.

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

Information about the work of NGOs, the composition of the leadership, and receipts from foreign sources are submitted to the Ministry of Justice annually.

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, a summary report is submitted by April 1 of the following year.

So, there are many types of NPOs. 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.

In accordance with the Civil Code, non-profit organizations are organizations that do not have profit making as the main goal of their activities and do not distribute the received profit among the participants. Non-profit organizations have the right to engage in entrepreneurial activities and can make a profit, but such activities can only be non-main, secondary and be carried out only to the extent that this is necessary for their statutory purposes.

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, legitimate interests of citizens and organizations, resolve disputes and conflicts, as well as for other purposes aimed at achieving public goods.

A non-profit organization is considered to be created as a legal entity from the moment of its state registration. It is created without limiting the period of activity, unless otherwise established by the constituent documents. The constituent documents of a non-profit organization are the Articles of Association and the Memorandum of Association.

Non-commercial legal entities have a number of other features that are not typical for commercial organizations.

So, in contrast to commercial , non-commercial organizations can be created in any form stipulated not only by the Civil Code, but also by other laws. Another difference between non-commercial legal entities and commercial ones is that their legal capacity is special, i.e. non-commercial legal entities have the right to carry out only those types of activities that are directly provided for by their constituent documents and the law. A significant difference is also that non-profit organizations (with the exception of consumer cooperatives and charitable or other foundations) cannot be declared insolvent (bankrupt) by a court decision if they are unable to satisfy the claims of creditors. In the event of liquidation of a non-profit organization, the property remaining after settlements with creditors is directed to the purposes for which the organization was created. The exception is consumer cooperatives and non-profit partnerships, whose members are entitled to receive a liquidation quota, unless otherwise provided by law or the constituent documents of the organization.

In only one case, the legislator restricts non-profit organizations in carrying out entrepreneurial activity: associations of commercial organizations are themselves non-profit organizations, and if, by decision of the members of the association, it is entrusted with conducting business activities, it must be transformed into a business society or partnership, i.e. by organizational and legal form, it turns into a commercial organization; but then the right to divide the profit between the participants is already acquired. The transformation requirement does not apply to associations of non-profit organizations, and, therefore, they are not prohibited from conducting business.

Non-profit organizations can be not only charitable organizations, but also beneficiaries, that is, receive charitable donations from benefactors, help from volunteers.

A non-profit organization can be created as a result of its establishment, as well as as a result of the reorganization of an existing non-profit organization. The creation of a non-profit organization as a result of its establishment is carried out by decision of the founders (founder).

The number of founders of a non-profit organization is not limited, unless otherwise provided by federal law.

Thus, the main differences between non-profit organizations and commercial ones are that non-profit organizations can be not only charitable organizations, but also beneficiaries; commercial - no; commercial organizations have general legal capacity, while the legal capacity of non-profit organizations is always special, and its scope is determined by the goals of a particular organization's activities specified in the constituent documents, etc.

Non-profit organizations can be created in any form provided by law. Applicable legislation the creation of the following types of non-profit organizations is envisaged:

1. Consumer cooperative

2. Public and religious organizations

4. Institutions

5. Associations of legal entities (associations and unions)

6. Non-profit partnership

On December 8, 1995, the State Duma adopted the Federal Law “On Non-Commercial Organizations”.

The law provides interested parties with the opportunity to create non-profit organizations in forms not provided for by the Civil Code of the Russian Federation. One of these forms is non-profit partnership.

In accordance with Art. 8 of the Law "On Non-profit Organizations", a non-profit partnership is a membership-based non-profit organization established by citizens and (or) legal entities to assist its members in carrying out activities aimed at achieving social, charitable, cultural, educational, scientific and managerial goals, in order to protecting the health of citizens, developing physical culture and sports, meeting the spiritual and other intangible needs of citizens, protecting the rights, legitimate interests of citizens and organizations, resolving disputes and conflicts, providing legal assistance, as well as for other purposes aimed at achieving public benefits.

7. Autonomous non-profit organization

In accordance with the Law, an autonomous non-profit organization is recognized as a non-profit organization without membership, established by citizens and (or) legal entities on the basis of voluntary property contributions in order to provide services in the field of education, health care, culture, science, law, physical culture and sports and other services. ...

Non-profit organizations are legal entities that do not have profit making as their main purpose of activity. And even if such legal entities receive profit, they do not have the right to distribute it among the founders (participants), except for the cases specified in the law. All non-profit organizations have special legal capacity and use their property only to achieve the goals provided for by their constituent documents. Given these circumstances, the law in most cases does not provide for these organizations a minimum size of the authorized capital.

Most non-profit organizations own their property (except for institutions), and their members do not have any property rights in relation to the property of a non-profit organization at all. The only non-profit organization not endowed with the right of ownership to the property assigned to it is an institution.Its owner remains the founder, and the institution has only the right of operational management.

Non-profit organizations can exist in the forms provided for both in the Civil Code and in other federal laws. The Civil Code of the Russian Federation provides for such forms of non-profit organizations as: consumer cooperative, public and religious organization (association), charitable and other fund, institution, association (union). Other laws provide for the creation of such non-profit organizations as: non-profit partnership, autonomous non-profit organization, homeowners' association, state corporation and etc.

Non-profit organizations (Articles 116-123) are not permanent, professional participants in civil circulation. Their performance in the role of independent legal entities is due to the need to provide material support for their main, main activity, not related to participation in property relations. In this regard, NCOs, unlike KOs, have targeted (special) legal capacity and use their property only to achieve the goals provided for by their constituent documents. Receiving profit and distributing it among the participants (founders) cannot act as such goals. Taking this into account, the Civil Law in most cases does not provide for the minimum size of the UF (UK) for NPOs, as well as the possibility of bankruptcy (except for consumer cooperatives, charitable and other foundations).
Most NPOs are corporations based on membership principles, but more often there are legal entities that are not corporations (foundations, institutions, autonomous NPOs). NPOs can exist in OPFs provided for by the Civil Code (consumer cooperative, public and religious organization (association), charitable and other fund, institution, association (union)) and other FZ (non-profit partnership, autonomous NPO, CCI, TB, homeowners' association ( condominiums)).
Consumer cooperativeis recognized as a membership-based organization created to meet material and other needs of the participants by combining their property contributions (Article 116). These include: ZhK, ZhSK, garage, summer cottages, garden partnerships, mutual aid funds, mutual insurance companies, etc. The charter is the only UD that contains, in addition to general information on the amount and procedure for making shares, on the procedure for covering losses. Members can be both citizens and legal entities. PCs cannot be created by one founder or consist of one member (consumer societies - at least 5 FL and (or) 3 LE). The PC has a share (authorized) fund created by contributions from participants. Supreme body - general meetinghaving exclusive competence. IOs are formed from members and cannot be hired. Each PC member has 1 vote.
Homeowners' Associationan organization created on the basis of membership by citizens or other homeowners for the joint use of real estate objects in their common ownership, serving their residential premises, is recognized. They began to be created as a result of the emergence of homeowners obtained through privatization. May arise on the basis of ZhK and ZhKK. Created by at least 2 homeowners.
Public and religious organizationan association of citizens based on the principles of membership is recognized, created by them on the basis of a community of intangible interests for the joint satisfaction of spiritual and other non-material needs, including for the joint implementation and protection of some of their rights and interests (Article 117).
The Foundation a non-membership organization is recognized, created on the basis of voluntary property contributions of the founders for socio-cultural, charitable, educational and other socially useful (non-commercial) purposes (Article 118).
Institution is recognized as a non-membership organization created and financed by the owner as a subject of limited property rights under his additional responsibility for the implementation of management , socio-cultural and other non-commercial functions (Article 120).

Association (union) a membership-based association of legal entities is recognized, created by them for the purpose of coordination of their activities, as well as representation and protection of their interests (Article 121).

Non-profit partnershipa membership-based association of citizens and legal entities created by them to assist their members in achieving non-commercial goals through entrepreneurial activities (stock exchanges) is recognized.
Autonomous NGOa non-membership organization is recognized that was created on the basis of property contributions of the founders for the provision of various services (including non-commercial ones) and is the owner of its property (private educational, healthcare, cultural institutions).
goods.

24. The system of governing bodies of a commercial organization.

ST. 71.84.91.103

Organizational person - a person (sole body) or a set of persons (collegial body) who, in accordance with the legislation, documents of a legal entity or a decision of another authorized body of a legal entity, are endowed with certain powers in relation to a legal entity and through which this legal entity exercises its legal capacity. The bodies of a legal entity are subdivided into governing bodies and control bodies.