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Can non-profit organizations engage in entrepreneurial activities? Features of different types of NPOs, their differences and purposes of creation Private non-profit organizations

As you know, all organizations in Russia can be divided into three sectors: government, commercial and non-profit. And if everything is clear with the first two types, then the last one makes us think. What objects are classified as non-profit organizations? We invite you to reflect on this further.

Non-profit organizations include...

First the definition. NPO, non-profit organization is a structure that does not have as its main goal making a profit, and also does not distribute it among its participants.

The goals of creating an NPO are as follows:

cultural;
social;
charitable;
scientific;
educational;
managerial;
political;
protecting the health of citizens;
development of sports, physical education;
satisfaction of non-material (spiritual) needs;
protection of legitimate interests of private and legal entities;
legal assistance;
other useful things for society.

Objects that belong to non-profit organizations have the right to engage in and entrepreneurial activity. But only if it is aimed at achieving a main social goal.

It is important to note that it is not commercial organizations, performing individual functions bodies of self-government, the state, and at the same time not resorting to the help of these, are called non-governmental.

Characteristics of NPOs

To get a clearer picture of the structures that belong to NPOs, we invite you to familiarize yourself with the following characteristics:

Founder: any person.
Personnel: recruited staff and involved persons.
Monetary remuneration for participants: full-time employees - salary, volunteer work, volunteers are not paid, services of involved persons - service agreement.
Main goals of activity: as a rule, socially significant.
Sources of funding: state budget (but only if the founder of the organization is the state), borrowed capital, business income (with a number of restrictions), investments and donations. There are also membership fees. Moreover, the overwhelming number of NPOs exist at their expense, without turning to the above sources. Grants are often used, including government ones. Also, many NGOs use them as their only source of funding.

Types of NPOs

Non-profit organizations include:

Cooperatives: garage-construction, consumer (credit, housing, agricultural, marketing, horticultural, supply, livestock, gardening, processing).
Unions.
Associations.
Universities.
Autonomous non-profit associations.
State corporations.
Charitable organizations.
State companies.
Cossack societies.
Natural, national parks, reserves.
Municipal and state budgetary, government and autonomous entities.
Non-governmental associations.
Non-profit partnership.
HOA, GK, LCD.
Various types of social associations: political parties, public foundations, movements, organizations, trade unions, public initiative foundations.
Associations of legal entities.
Mutual insurance societies.
Employers' unions.
Communities of small indigenous peoples.
Religious association, group, organization.
Country, gardening, gardening non-profit association.
Territorial public association.
Chamber of Commerce and Industry.

Hybrid forms of NPOs

Speaking about which organizations are classified as non-profit, it is important to note hybrid forms with commercial (private) structures. These include:

Companies in the Public Interest (UK).
Public Benefit Corporation (USA).
Low-income limited liability company (USA).
Public benefit corporation (Germany).
Charitable limited liability company (Germany).

NPOs in Russia

In Russia, more than 30 types of NPOs are considered forms of non-profit organizations. Many of them have similar functions, and the differences are only in the names. All associations are regulated by the Civil Code of the Russian Federation (Chapter 4, paragraph 6), and the Federal Law “On Non-Profit Organizations”. The specific activities of individual NPOs are controlled by relevant legislative acts.

Let us list some features of the activities of these organizations in the Russian Federation:

Foreign grants received are not subject to tax.
Since 2008, special presidential grants have been allocated to support NPOs.
In 2015, the so-called register of undesirable organizations was introduced. Any international or foreign NPO posing a threat to the Russian state system.
In 2017, a decree was issued requiring the issuance of grants to those non-profit organizations that conduct socially significant, civic activities.

NPOs in our country are a fairly common type of association, numbering more than a dozen forms. They are united by common goals, a collective characteristic of NPOs. In relation to such organizations, both general regulatory norms and specific ones apply.

A business entity with the rights of a legal entity that performs socially significant functions.

The source of material support for subjects of this category are membership fees, grants and donations. Educational goals Not commercial enterprises 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 legal protection And cultural development population. To obtain this status, an organization must provide certain services for more than one year and pay the taxes established by law on time.

Non-profit organizations are distinguished from business entities by the following characteristics:

non-profit;
moratorium on certain types of activities;
a ban on the establishment of organizations of certain forms of business;
permission to engage in business solely to the extent necessary to fulfill the goals specified in the organization’s statute;
inability to initiate bankruptcy proceedings and repay obligations to creditors through the sale of company property (does not apply to consumer cooperatives).

The property of 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, with the exception of cases of creating funds to raise funds for treatment or material support for relatives of group members.

If the founder decides to dissolve the entity, the proceeds from the sale of his property are used to fulfill the purposes specified in the statute.

Species

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

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

Consumer cooperatives are a group of private and legal entities united on the principle of membership based on share contributions directed to provide for the material, spiritual and other needs of the participants. The name of the company must reflect the goals of its establishment, and also include the phrases “consumer society”, “consumer union” or the word “cooperative”. An organization is allowed to engage in business within the framework of implementing the tasks specified in the statutory documents.

A foundation is an NPO that performs socially useful tasks through the use of property provided by its founders. Such companies do not require membership or mandatory shares. They can organize business societies 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 to realize common interests of a non-material nature. The categories include:

involving membership of an organization;
movements without the possibility of obtaining membership;
enterprises created to protect the material interests of participants;
associations formed to solve social problems 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) is a type of association of legal entities formed on the basis of a constituent agreement and charter to coordinate the entrepreneurial activities of commercial enterprises and protect their property interests.

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

Non-profit organizations as business entities

In accordance with paragraph 1 of Art. 50 of the Civil Code of the Russian Federation, a non-profit organization (NPO) is an association that does not pursue profit as a goal and does not distribute the funds received among its members. NPOs are created to solve socially significant social, economic, cultural, scientific problems, protect the health of citizens and their physical development, as well as satisfy their non-material needs (Clause 2, Article 2 of the Law “On Non-Profit Organizations” dated January 12, 1996 No. 7).

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

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

Can non-profit organizations carry out activities that generate income?

In paragraph 2 of Art. 24 of Law No. 7 states that NPOs have the right to undertake income-generating activities while simultaneously meeting the following conditions:

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

At the same time, according to clause 3 of Art. 24 of Law No. 7, an NPO is obliged to keep records of income and expenses arising as a result of its business and other profit-generating activities.

NPOs with the right to carry out entrepreneurial activities

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

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

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

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

Legislative restrictions on the implementation of entrepreneurial activities of NPOs

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

a ban on participation in business companies in which third parties are members, for charitable organizations (clause 4, article 12 of the law “On Charitable...” dated 08/18/1995 No. 135);
establishing a closed list of activities that political parties can engage in (information, printing and advertising activities, provided that it is aimed at promoting the party; production and sale of objects with their own symbols; sale and rental/rental of movable and movable objects belonging to the party real estate, pp. 3 and 4 tbsp. 31 of the Law “On Political...” of July 11, 2001 No. 95);
a complete ban on entrepreneurship for bar chambers (Clause 10, Article 29 of the Law “On the Bar...” dated May 31, 2002 No. 63), etc.

Can a non-profit organization provide paid services?

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

Don't know your rights?

At the same time, it is worth remembering that the provided paid services must be directly related to the purposes of creating the company (Clause 2, Article 24 of Law No. 7). For example, an association uniting teachers and professors has the right to develop and sell methodological manuals and textbooks, provide exam preparation services, or provide tutoring. At the same time, it will not be able to produce food or provide services for carrying out special occasions. Violation of this rule may entail the recognition of the concluded agreement for the provision of services as void (clause 2 of Article 168 of the Civil Code of the Russian Federation), and also become the basis for the forced liquidation of the company on the basis of a court decision made at the request of a government agency or authority local government(clause 4 of article 61 of the Civil Code of the Russian Federation).

Types of activities of NPOs

In accordance with paragraph 1 of Art. 24 of Law No. 7 An NPO may engage in one or more types of activities if it is:

is not prohibited by current Russian legislation (the legislator may establish restrictions on the implementation of certain types of activities for individual categories NPO);
corresponds to the goals of the organization’s functioning as stated in its charter.

According to paragraph 2 of Art. 24 of Law No. 7 NPOs have the right to carry out the following types of income-generating activities:

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

When carrying out entrepreneurial activities, NPOs do not have the right to enter into transactions that contradict the types of activities and operational goals stated in the charter. That is why, when planning to register an NPO, you should think about the direction in which the association will work and what kind of paid services it will provide.

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

OKVED for NPOs

The basis for opening a new non-profit organization is an application drawn up in form P11001, approved by order of the Federal Tax Service of the Russian Federation “On approval...” dated January 25, 2012 No. ММВ-7-6/25@. Sheet I of the said application must contain information about the activity codes of the registered association, selected in accordance with All-Russian classifier species economic activity(OKVED), put into effect by the order of Rosstandart “On adoption...” dated January 31, 2014 No. 14-st.

The application must indicate:

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

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

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

If an NPO plans to conduct additional activities that qualify as entrepreneurial, it will need to indicate the corresponding codes in an additional window. It is worth remembering that the entrepreneurial activities of non-profit organizations

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

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

How to change selected OKVED codes

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

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

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

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

The Civil Code, Laws No. 7 and 82 also define legal status NPO.

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

General signs all forms of NPOs:

Availability of independent balance/estimate.

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

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

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

The right to forms, a stamp with your name and emblem.

Distinguishes Non-profit organizations from other taxpayers apply benefits when paying taxes. The Tax Code (Article 251) contains a list of non-taxable income. The main condition for applying benefits is maintaining separate records.

The list of organizational and legal forms of non-profit legal entities is specified in Articles 116-123 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 Endowment Capital of Non-Profit Organizations” (No. 275-FZ dated December 30, 2006).

The Law “On Non-Profit Organizations” contains a list of forms of NPOs:

Public and religious organizations (associations) –

Communities of indigenous 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 organizing 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 this plan:

what goals he sets;

in what forms it can exist;

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

membership and participants;

control;

own;

rights and responsibilities;

registration;

decision on liquidation;

regulating laws.

Public and religious organizations (associations)

Public associations (organizations)

Purpose of creation: protection of the common interests of participants (social, economic, political), as well as cultural rights and freedoms. Development of activity and initiative 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 parties.

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

The Community Foundation has no membership. Property is generated through voluntary contributions and spent on socially beneficial purposes. You cannot use the foundation's property for your own interests.

The public institution has no membership. Provides a certain type of service that meets the interests of participants and statutory goals.

The public initiative body does not have membership. The goal is to jointly solve social problems of people that arise at their 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 events - social or political. The party represents the interests of citizens in state authorities and local governments.

Founders: only individuals; or other public associations.

Number of founders: at least 3.

Constituent documents: Charter of the organization.

Membership and participants: Depending on the form, they may have membership.

Control

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

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

Responsibility: members of an 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: You can create a public association without first requesting permission from state authorities or local government. You can freely join public associations in accordance with their charters.

Liquidation decision

Property after liquidation: goes for the purposes specified in the charter.

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

Governing laws: Federal Law “On Public Associations” dated May 19, 1995 N 82-FZ.

Religious associations

Purpose of creation: joint worship and dissemination of faith. It differs in that it can conduct worship services, religious rites and ceremonies. Can teach religion to his followers.

Forms:

Depending on the territory:

Centralized.

Depending on legal status:

Religious groups. Are created and exist without state registration, are not legal entities. The necessary equipment 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 religion.

Restrictions: it is prohibited 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 participants: have a membership.

Control: Self-governing organization.

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

Property rights of participants: the rights of participants to property transferred to the organization are not retained.

Responsibility: organizations are not responsible for the obligations of their participants. Participants are not liable for the obligations of religious organizations.

Registration: Prior permission from state or local authorities is not required. One can freely join religious associations in accordance with their charters.

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

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

Activity: can be engaged in production and economic activities: publishing, printing, production, 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 religious associations.”

Communities of indigenous peoples of the Russian Federation

Purpose of creation: protection of the habitat, preservation and development of the people’s way of life and their cultural heritage (Clause 1 of Article 123.16 of the Civil Code of the Russian Federation).

Signs:

territorial isolation (territorial-neighborhood residence);

consanguinity;

presence of original habitat;

the need to preserve the traditional way of life.

Founders: at least 3 individuals over 18 years of age, all belong to small nations. Citizens of foreign states, legal entities, and 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 small-numbered peoples are located can attend it.

Participants: individuals over 16 years of age who belong to small nations and lead a traditional way of life. Also, people who are not members of 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 they can help.

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

Control: self-governing organization.

Own: independently manage the property that belongs to them. The community can sell what its members have created. Profits from sales are distributed among participants or for the needs of the community. Property is formed from charitable contributions, donations and other property in kind or cash. Members of communities of small peoples can enjoy benefits to protect their original habitat, develop their traditional way of life and manage their economy.

Responsibility: in accordance with the laws of Russia.

Liquidation decision: may be by decision of the founders, participants or the court (clauses 2-3 of Article 61 of 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 leave it; if the community grossly and repeatedly violated the goals described in the charter (clause 2 of article 22 of 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: upon leaving the community, you can receive part of its property.

Activity: They observe the traditions and rituals of small peoples that do not contradict Russian legislation. They protect and maintain places of worship and 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 July 20, 2000 “On the general principles of organizing communities of indigenous peoples 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: revival of the Russian Cossacks, preservation of the traditional way of life and culture.

Legal status: Cossack societies are different from NGOs and others public associations and have a special status associated with the mandatory performance of public service by members of the company. Cossack societies (in addition to being included in the register of NPOs and the Unified State Register of Legal Entities) are necessarily included in state register Cossack societies.

Forms(by 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. Participants in the circle become founders, and subsequently members of the society.

Participants: only Russian citizens over 18 years of age.

founding documents: charter

Control: self-governing organization.

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

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 liquidation and use of property is prescribed in the charter. Can be liquidated by decision of the court or the circle of Cossack society.

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

Property rights of participants: the property belongs to the Cossack Society on the right of ownership. What may be included in the property of a Cossack society is prescribed in the charter.

Types of civil service(Federal Law "On 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 confrontation natural disasters And emergency situations, 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 cultural heritage sites and objects that are state property.

Governing laws: federal law No. 154-FZ of December 5, 1995 “On the public service of the Russian Cossacks”, federal law No. 7-FZ.

Funds

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

Forms:

The most numerous types of funds are charitable. The highest governing body of a charitable foundation must be collegial. Members of the management of a charitable foundation should not hold staff positions in the administration of any organizations - commercial or non-profit.

can be distinguished separately 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, minimum 1 person.

Constituent documents: charter

Membership and participants: have no membership.

Control: self-governing organization. State and local government bodies cannot be included in the fund’s management team.

Supervision of the fund's activities conducts board of trustees at least 3 people, formed from the founders or their representatives. Controls the activities of the fund, how decisions are made and implemented, funds are spent, and laws are observed.

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

Responsibility: the fund is not liable for the obligations of its owners and vice versa.

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

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

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

Activity: consistent with its goals and socially beneficial purposes. The Foundation may create business entities or participate in them.

Governing laws: Federal Law No. 7-FZ and special laws (for example, charities are regulated by Law No. 135-FZ “On Charitable Activities 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 prescribed in the relevant federal law.

Forms: as of 2019, there are 7 state corporations operating in the Russian Federation:

"Development Bank and foreign economic activity(Vnesheconombank)". Regulated by 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 municipality.

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

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

Budget institutions

Purpose of creation: services that help state authorities or local governments fulfill their powers in various fields (education, culture, health care and others). Implementation of socio-cultural, managerial, scientific, technical and other non-commercial functions.

Founders: Russian Federation, subject of the Russian Federation, municipal formation.

Constituent documents: charter

Control: Performs state or municipal tasks. They do not have the right to refuse execution.

Own: financed from the corresponding budget or the budget of a state extra-budgetary fund based on estimates of income and expenses.

Responsibility: liable for its obligations with all property, except for especially valuable movable property and immovable property.

Liquidation decision: voluntary or forced.

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

Comparison table between state institutions, budgetary and autonomous institutions

	government agency	budgetary institution	autonomous non-profit institution
purpose of creation	ensuring the implementation of powers of public authorities	performance of work, provision of services in order to fulfill the powers of government bodies
founder	Russian Federation, subject of the Russian Federation, municipality
property	with the right of operational management
entrepreneurial activity	is allowed if it is stated in the constituent document. Income from business activities is sent to the appropriate budget	is engaged in if the activity helps to achieve the goals for which the institution was organized. The activity must be specified 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 real estate or especially valuable movable property
liability for obligations	answers in cash, and if they are insufficient, the owner is responsible for the debts	responds with property (except for real estate and especially valuable ones). The owner is not responsible for the obligations of the institution
controls	manager, appointed by the founder		manager, appointed by the founder, approved by the supervisory board
financial support	based on 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 appropriate budget. Other sources permitted by law
conclusion major transactions	with the consent of the body vested with the functions and powers of the founder (Article 161 of the Budget Code of the Russian Federation)	with the consent of the body vested with the functions and powers of the founder (clause 13 of Article 92 No. 7-FZ)	with prior consent supervisory board institutions (subclause 9, clause 1, article 11, part 3 No. 174-FZ)
requirements No. 94-FZ on public procurement	fully distributed	are 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” has been applied certain types legal entities"

Autonomous non-profit organizations ANO

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

Forms: representative (legislative) bodies of municipalities can create autonomous non-profit organizations on the basis of Article 69 of 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 goals of the institution and the rights to property are the same as those of a regular independent non-profit organization. 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: the founders of an autonomous non-profit organization can be individuals, legal entities, the Russian Federation or constituent entities of the Russian Federation. An autonomous non-profit organization can be created during the transformation of a legal entity of a different organizational and legal form. The founders of the ANO can use its services only under the same conditions as other citizens. Can be created by one founder.

Constituent documents: articles of association, may enter into a memorandum of association

Membership and participants: have no membership.

Control: the highest 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.

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 stated in the charter).

Property rights of founders: are not preserved when property is transferred into 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 the General Principles of Organizing Local Self-Government in the Russian Federation”.

Associations (unions)

Purpose of creation: coordination of business activities, protection of common, including professional and property interests, socially beneficial goals. Protection labor rights(associations of notaries, lawyers, appraisers, representatives of creative professions).

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

Founders: commercial and non-profit 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 constituent documents become effective from the moment of their state registration.

Membership and participants: membership available. Members of the association retain their independence and rights as a legal entity.

Control: sole executive body (chairman or president); it is possible to create permanent collegial executive bodies(council, board, presidium).

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

Responsibility: Associations are not responsible for the obligations of their members. Members of the association bear subsidiary liability for the obligations of this association (union).

Liquidation decision: voluntary and compulsory.

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

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

Governing laws: Civil Code of the Russian Federation and Federal Law No. 7-FZ “On Non-Profit Organizations”.

Automation of non-commercial organizations of any kind

For any type of NPO, it is important to keep proper records. If accounting is automated using special programs, more time will be freed up for conducting core activities or searching for additional sources of income.

Grow your nonprofit more proactively by automating more of your work.

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

What is an NPO, goals of creation, independence

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

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

An approximate list of purposes for creating NPOs is enshrined in clause 2 of Article 2 N 7-FZ “On Non-Profit Organizations” dated January 12, 1996 (hereinafter referred to as the Federal Law on NPOs). According to this law, NPOs can be created for:

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

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

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

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