The goals of the activities of state non-profit organizations. How non-profit companies work. Differences in the main forms of NCOs

Our society is governed by the laws of the state. Any organization must have a legal status in accordance with the Civil Code of the Russian Federation. But what if you decide to organize a society not for profit, but for patriotic or good intentions? Such an organization is also needed. How non-profit organizations differ from commercial entrepreneurship, what are the goals of creation and characteristics, as well as examples - we will consider all this in more detail below.

Concept and forms

Not every reader understands what an NGO is and what its members do.

More than ten legal forms are classified as NGOs. Here are some of the most popular:

1. . Created from volunteers legal entities or citizens. The purpose of creation: satisfaction of material and other needs of each member of the cooperative. A consumer or fellow cooperative may have some signs of a production cooperative, but the main difference is its non-commercial interest. Example: the housing cooperative "Best Way" in St. Petersburg, where each family is a member of the organization and contributes a share of the price of the future property on a monthly basis. Once a year, real estate is purchased for several members of the cooperative. Purpose: to purchase housing in installments in a shorter period of time.
2. Organizations associated with religion or public ideas. These are persons who united voluntarily, the main purpose of which is the satisfaction of spiritual or non-material interests. For example: Novosibirsk city social organization"Christian Broadcasting". The purpose of its creation is to support and unite Christian families.
3. Funds. According to Art. 123.17 of the Civil Code of the Russian Federation, a group of legal entities or citizens who, on a voluntary basis, contribute a certain amount to a common “purse” for charitable use for social, cultural and other needs, can be considered a fund. For example: Fund for helping children with oncological, hematological and other serious diseases “Give Life”. Purpose of creation: fundraising to help sick children.
4. institutions. These are NGOs, the purpose of which is management in the socio-cultural or other sphere. The owner partially or fully finances the project. For example: non-profit cultural institution "Silver Wolf". Volunteer squad in Moscow. Main tasks: maintaining order and culture on the streets of the city.
5. Unions or associations of legal entities. They are created to coordinate business or other activities or to protect the interests of society. For example: Alpine Wind Advisory Group. The purpose of creation: association of lawyers to provide services to the population in the field of legal issues.

The main goals of the formation of NCOs are regulated by the law of the Russian Federation No. 7-FZ. The goals may be different, but the main thing is the creation without material benefit in the future for members of NPOs and social orientation. It means , that the founders of the company must have general idea and pursue one goal that will not bring them income.

The goals may be different, but the main difference from commercial companies is the creation without material benefits in the future for members of the NPO and the social orientation.

How non-profit companies work

NCOs are formed only in certain forms, which are regulated by the law of the Russian Federation. Therefore, the possibilities of a non-profit company are not unlimited. NCOs function independently, as legally independent entities, but have their own characteristics.

There is a material and economic part on the company's balance sheet, but the fixed capital is formed from, or. An NPO, just like a commercial organization, is responsible for its obligations, which is its property. But the features of functioning differ from commercial organizations his . Owners do not try to benefit for personal benefits. All functions are performed for the sake of an ideological, religious or social goal.

The NPO expresses the objectives of its activities through program projects. The software project of a non-profit company is aimed at the implementation of a specific mission or social goal. The main requirements for NCOs are that the profit received by the company must be directed to the intended purpose. For example: if funds are raised to treat children for cancer, the money should be directed to the accounts of clinics where small patients are treated, or to pay for medicines.

Not always the profit of a non-profit organization is not divided between its owners. Exceptions include consumer cooperatives. They can share the profits according to the plan, for example, the contributors contribute a certain amount per month, the total contribution is divided among the families that are first in line to purchase a home. Therefore, according to paragraph 3 of Art. 1 of the Federal Law on NGOs, this requirement does not apply to them.

But the activities of such organizations are carried out in accordance with special documents, for example, Law No. 193-FZ on agricultural cooperation.

Non-profit organizations are allowed to engage if the proceeds go to the general fund and are directed to the goals that are indicated in the program projects. Many NGOs are forced to engage in entrepreneurship, as the money raised keeps them afloat. If it is necessary to expand commercial activities, then NPOs have the right to participate in business companies, even if the goals of your company and the HO do not coincide.

Non-profit organizations are allowed to engage in entrepreneurship if the proceeds go to the general fund and are directed to the goals that are indicated in the program projects.

Unlike commercial companies, some forms of NPOs can carry out their work without registration. In this case, the NPO is not an independent legal entity. That is, it has no property and is not entitled to conduct transactions on its own behalf, to participate in litigation.

Not all forms of NCOs, unlike commercial companies, can be applied. This is regulated by the Federal Law of October 26, 2002 "On insolvent bankruptcy". Upon liquidation, the property of an NPO is not divided among all participants.

NPOs can be created both for an indefinite period and for a period of time until the planned goal is achieved. The rest of the functions of an NPO does not differ from a commercial company. Some activities also require a license.

Documentation and funding

Control of internal funds of NPOs is carried out in accordance with. This is the main and most important document for a non-profit company. It is claimed higher authorities they can also make changes to it. Estimates are prepared for individual projects, which are reflected in the financial plan. The most common form of a financial plan is a budget. A non-profit organization cannot go beyond the budget.

In practice, NGOs use several types of budget:

1. Current. The plan reflects the expenses and incomes planned for the current year, combined projects and estimates for them.
2. Applications for contracts and grants. The budget is drawn up for one project, there may be several sources of funding.
3. Accounting for cash. This is a short-term budget, which is drawn up for a short period of time. It takes into account the movement of cash: salaries, payment of bills.
4. Planning. This budget reflects funds that do not have a target title. It is used for large expenses, for example, when acquiring property.

The budget is compiled by the accountant and the NPO and approved by the general council. This is the main management document of the NPO. Just like in a commercial company, an NPO is drawn up, which spells out the rights and obligations of all project participants (). Charter of the NPO and financial plan required for registration of an NGO. Unlike commercial organizations, the participants of the company do not receive profit, therefore, it is rented out in the form of an estimate, where income covers expenses.

Reporting documentation is submitted in the form of an estimate, where income covers expenses.

Who is funding the project?

Sources of financing for a non-profit company can be the following injections:

• Contributions from the founders (one-time or permanent).
• Contributions and donations from NGO members.
• Profit from entrepreneurial activity (provision of services, goods, works).
• Interest on deposits is dividends.
• Any other financial injections not prohibited by the laws of the Russian Federation.

Most often, financial receipts are formed at the expense of membership fees of NPO participants or in the form of voluntary donations. The amount of membership fees must be indicated in the founding documents of the NPO. Large sums from the founders can be contributed to certain projects or to achieve a specific goal. Non-earmarked contributions are also allowed.

Donations differ from voluntary contributions in that any interested citizen can contribute the amount, and not just NPO members. Not only money is considered a donation, but also the transfer of things and other forms of ownership from citizens to NGOs. The state does not limit the types of donations.

For example, the famous singer Alexander Malinin donated an apartment in Moscow to the Podari Zhizn foundation. The property has become the property of an NGO and is being used as free temporary housing for parents from other cities whose children are being treated at a Moscow oncology center.

The NPO must spend 80% of the funds received for the planned purposes. This is written into the company's articles of association. An estimate is made at the end of the year.

Conclusion

It is not difficult to organize an NPO, since some forms do not need to be registered. But, if you decide to create a company that will be a legal entity and have its rights and obligations, it is worth collecting documents. For registration, you need to prepare a charter, a list of founders, passports and a financial plan for your company. Profits from your activities should go to expenses that are aimed at achieving a social or religious goal. indicated in the estimate, which is attached to the income statement.

A non-profit organization is an organization that does not have profit making as the main goal of its activities and does not distribute the profit received among its participants. This is the fundamental difference between non-profit organizations and commercial organizations.

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 education and sports, meeting the spiritual and other non-material needs of citizens, protecting the rights, legitimate interests of citizens and organizations, resolving disputes and conflicts, providing legal assistance, as well as for other purposes aimed at achieving public benefits.

3. Citizens with the necessary experience, knowledge and equipment decided to create a driving school in order to teach driving to future motorists. In this situation, as a rule, a non-state educational institution or a stand-alone non-profit organization.

4. Several lawyers, information about whom is included in one regional register of lawyers, for the purpose of joint practice of advocacy, may register a non-profit organization in the form of a bar association. In accordance with federal law“On Advocacy and Advocacy in the Russian Federation” the bar association acts not only on the basis of the charter approved by its founders, but also on the basis of the founding agreement concluded by them.

Differences between the forms of non-profit organizations are determined in Russian legislation by a wider range of features compared to commercial organizations. These features include the nature

goals of the organization,

property rights of the founders,

the composition of the founders,

presence or absence of membership in the organization.

The ban on the distribution of profits is the same for all forms of non-profit organizations. At the same time, legislation in countries with a market economy usually contains positive characteristics of the possible goals for the creation and operation of this enterprise. European and American legislation distinguishes between three types of purposes, namely the benefit of society and the public interest, the benefit of its members and the provision of mutual benefit, religious purposes.

To the number goals or activities, which are considered as beneficial to society, as a rule, include the following: health care, education, science, culture, art, enlightenment, protection of the environment, protection of human rights.

Organizations whose purpose of creation is related to ensuring the interests The members of these organizations are as follows: trade unions and societies, business associations, trade associations and chambers, clubs, veterans' unions, etc.

According to Russian legislation, non-profit organizations can be created to achieve social, charitable, cultural, as well as educational, scientific and managerial goals, for the purposes of protecting health, developing physical culture and sports. Satisfying the spiritual and other non-material needs of citizens, protecting the rights and legitimate interests, providing legal assistance, as well as for other purposes aimed at achieving public benefit. Non-profit organizations include the following:

consumer cooperative

social or religious organization

Non-commercial partnership

autonomous non-profit organizations

institutions

State. corporation

association of legal entities into associations or unions.

This list of forms of non-profit organizations is not exhaustive and may be supplemented by federal laws.

consumer cooperative - voluntary association of citizens and legal entities on the basis of membership in order to meet the material and other needs of its participants. The creation of a consumer cooperative is carried out by combining the property share contributions of its members. Members of this cooperative bear subsidiary responsibility for its obligations.

Public and religious organizations are voluntary associations of citizens on the basis of their common interests and to satisfy spiritual or other material needs. Members of public and religious organizations do not retain rights to property transferred to these organizations, including membership fees. They are not liable for the obligations of public and religious organizations in which they participate as members. In turn, organizations are not liable for the obligations of their members.

Non-commercial partnership - is an organization created to assist its members in achieving goals that are not related to making a profit. Property transferred to a non-profit partnership by its members is the property of the partnership. The members of the partnership are not liable for its obligations, and the partnership is not liable for the obligations of its members. Main Feature This form, in comparison with other forms of non-profit organizations, is that when leaving the partnership or liquidating the organization, its former member can receive part of the property within the value of the property contributed by him when joining this partnership.

Fund is used for different meanings. The Foundation as a form of non-profit organization is created on the basis of voluntary property contributions and pursues social, charitable, cultural, educational, scientific, sports and other socially useful goals. A foundation is an organization that does not have a membership. The founders of the foundation lose their rights to the transferred property and the property belongs to the foundation itself. The founders are not liable for the obligations of the fund created by them, and the fund is not liable for the obligations of its founders. In order to control the activities of the fund, a board of trustees should be created in it, which will supervise its activities, make various decisions by other bodies of the fund and ensure their implementation, use of the fund's resources and compliance with the legislation by the fund. Wherein board of trustees carries out its activities on a voluntary basis, i.e. free of charge.

Autonomous non-profit organization is established by citizens or legal entities on the basis of voluntary property contributions for the purpose of providing services in the field of education, healthcare, culture, science, law, physical culture and sports, as well as other services. This organization has no membership. The founders of an autonomous non-profit organization do not retain the rights to property transferred by them to the ownership of this organization. The founders are not liable for the obligations of an autonomous non-commercial organization, and at the same time it is not liable for the obligations of its founders. Vieste with the fact that the founders supervise the activities of this organization in the manner prescribed by the statutory documents. At the same time, such an organization should have a supreme collegial governing body. The forms of the foundation and the autonomous non-profit organization are very close. The difference lies in the purpose of creation and in the order of management. An autonomous non-profit organization is created to provide services in the field of education, healthcare, science, etc. The goals of the foundation are more general: social, charitable, cultural and other socially useful goals. The functional role of foundations in market economies is to accumulate money and distribute it by providing subsidies, grants, allowances, and so on.

Institutions are a non-profit organization owned by its founder. Institutions can be state, municipal and private. The owner fully or partially finances the institution and bears subsidiary liability for its obligations. The institution uses the property of the owner in accordance with the purposes of its creation. Accordingly, the institution has less autonomy than non-profit organizations of other forms.

State Corporation is a non-profit organization that does not have membership, created on the basis of federal law by the federal government body to carry out social management and other socially useful functions. Property transferred to the state corporation becomes its property and the state is not responsible for the obligations of the corporation.

Associations of legal entities are created to coordinate the business activities of their members, as well as to represent and protect their common interests. These organizations are not entitled to engage in activities that bring profit.

Charity organization - this is special kind non-profit organizations that can be created in the form of a public organization, foundation or institution. The activities of such organizations are regulated by the federal law on charitable activities and charitable organizations. The law imposes stricter requirements on charitable organizations than on other non-profit organizations. But at the same time, the state provides charitable organizations with additional benefits in the form of tax incentives. Charitable activity is the voluntary activity of citizens or legal entities for the disinterested or preferential transfer of property to other citizens or legal entities, including funds, disinterested performance of work, provision of services or other support.

A non-state non-profit organization created to carry out charitable activities is registered as a charitable organization, while having a collegiate supreme governing body, whose members perform their duties free of charge. At the same time, there are a number of restrictions on the use of property of charitable organizations.

participation of a charitable organization in households is not allowed. societies with others.

the organization can spend no more than 20% of the total amount of funds spent by it for the financial year on the remuneration of administrative and managerial personnel.

• at least 80% of the proceeds received from financial income from non-release operations, proceeds from institutions of a different nature, households should be used to finance charitable programs. companies and incomes from business income permitted by law.

  At least 80% of the amount of each charitable donation must be spent by the organization for its main purposes within a period of not more than one year from the date of receipt of this donation, unless otherwise agreed upon for spending the funds transferred.

  The founder of a charitable organization may not purchase from it or sell to it any goods, services or works on terms more favorable than in transactions with other persons. Also, charitable organizations are not allowed to use their funds to support political parties, movements, groups and companies. The law establishes requirements for the transparency of the activities of a charitable organization, namely, information on the size and structure of income, property, expenses, remuneration of employees, all this is not a commercial secret, and information on ongoing activities should be available to the public. By revising various forms non-profit organizations in the budget code uses the concept of a budgetary institution.

As budget institution refers to an organization created by public authorities or local governments to carry out managerial, socio-cultural, scientific, technical and similar functions, the activities of which are financed from the relevant budget or state. off-budget fund. Organizations endowed with state or municipal property on the basis of the right of operational management and not having the status of a federal state-owned enterprise are also recognized as budgetary institutions. Thus, all state and municipal institutions are budgetary institutions. The Budget Code requires that the financing of the activities of a budgetary institution from the relevant budget be carried out on the basis of an estimate of income and expenses, which should reflect all types of income and expenses of the institution. The use of budgetary funds should be carried out on the basis of this estimate (in accordance), while the institution retains the right to independently spend only those funds that were received from extrabudgetary sources. At present, in order to provide the population with various types of services, the responsibility for which the state has assumed, it is necessary to use an organization that has different economic forms. At the moment, there are 2 legal forms in which state non-profit organizations can be created: state. corporations and institutions. State. the corporation can be used only for the creation of individual federal organizations. State. or municipal institutions are of the type of state-administrative-controlled non-profit organization.

T. about. Currently, there is no legal form of a state non-profit organization that can be classified as a publicly controlled non-profit organization.

This necessitates the creation of a new organizational and legal form that would have the appropriate characteristics and meet the following requirements:

The main purpose of the activity is not related to the recovery of profit, and the subject and purpose of the activity must be defined in the charter.

It is allowed to create organizations, both by one and several founders.

The founders endow the organization with property that remains in their ownership, while direct tasks of the owners of the transferred property of the organization are not provided.

A key role in the management of the organization is played by the collective body or the supervisory board, formed by the founders with the involvement of the public. He controls the direction and scope of the organization's activities and approves its financial plan.

Financing of the organization's activities by the founders and buyers is carried out on the basis of agreements.

Profits are directed to the development of organizations and cannot be distributed among the founders.

This form of organization ensures its greater autonomy in relation to the founders than an organization created in the form of an institution. But at the same time, a control mechanism is used, which is carried out by the supervisory board appointed by the founder. The introduction of a new organizational and legal form will ensure the effective functioning of state and municipal organizations, however, for a number of organizations, such as hospitals, schools, higher educational institutions, clubs, museums and orphanages, it is advisable to maintain the status of an institution, since it is important to ensure administrative control over the spending of allocated state of funds.

Organizational and economic forms of entrepreneurial activity .

Classification of enterprises according to the forms of ownership of capital.

Depending on the nature of ownership of capital, all enterprises and firms are divided into public and private. At a state enterprise, federal or local authorities act as the organizer of production. As a rule, state entrepreneurial activity covers those areas of the economy that are not attractive to private business, and the state is forced to fill this gap in order to ensure a more even development of the state economy. The state enterprise is in unequal conditions compared to private farms, and in the process of functioning, the backlog of state enterprises from private ones, as a rule, is aggravated.

As for private firms, their forms include:

sole firms. The owner is one person.

Partnership. Several owners.

Joint-stock company. A company where the share is confirmed by a block of shares.

Cooperatives. They are a society, an association of people whose activities are aimed not so much at making a profit, but at helping and assisting members of cooperatives in their common activities. As a rule, such organizations break up after the implementation of their functions or turn into other societies.

People's enterprises are production cooperatives, the owners of which are also their employees. This form is attractive in that it combines the economic interests of workers and owners, simplifies the decision-making process and reduces the bureaucratization of the management process.

In the modern economy, the leading role is played by a joint-stock company, whose activities are aimed at both the national and world markets. JSC is mainly associated with serial and mass production or the provision of services in trade, financial and other areas.

* Calculations use average data for Russia

We are all used to the fact that an entrepreneur is a common occupation, a profession even to some extent. When the Russian government saw the light and realized that the planned economy, together with socialism and even more fabulous communism, is nothing more than a simple utopia (at least at this stage of human development), it was decided to return to a less perfect formation according to Marx. Capitalism has become legal, which means that entrepreneurship has also become legal. Many people began to engage in what only yesterday was called speculation and theft from society, and then few understood the purpose of the non-profit organizations also prescribed in the law. However, it soon became clear that those functions that were previously controlled by the state are now rarely controlled by it; people were given freedom.

AT Russian legislation there are still many inaccuracies and unnecessary concepts, so many types of NPOs (namely, this abbreviation has become common, like an LLC for a limited liability company), described in the law, differ only in names. There are a great many forms of NPOs, much more than forms of commercial organizations, but there are only a few “necessary” ones. However, this allows you to more accurately characterize yourself when specifying the details, distinguishing between the concepts of partnership and association.

A person or group of people who decide to start a non-profit organization rarely asks the question “why?”. But the inhabitants are sometimes interested in this question. Indeed, why? After all, a non-profit organization in its concept contains the meaning that it will not work to make a profit. Why do people spend their time and energy on the maintenance of the whole enterprise? And where to get sometimes a considerable amount of funds for the maintenance of the organization?

In fact, a significant part of NCOs rests on the enthusiasm and donations of its members, who, thanks to a registered legal form, are able to defend their interests on behalf of a legal entity, represent themselves on behalf of the organization and more effectively achieve their goals. A non-profit organization is also created when people strive to unite and attract new supporters (for example, a party can also be a non-profit organization), to take on responsibilities that are not regulated by government organizations.

Separately, it is worth mentioning the SRO - a self-regulatory organization, which, being a non-profit association, is formed from business entities. And, of course, some people are very attracted to the description of an NPO in legislative acts, where it is defined as an organization that does not set profit as its main goal. The main one, but no one forbids having other goals ...

Ready-made ideas for your business

Non-profit organizations are also called the "third sector", thus they are opposed to public (state) and commercial organizations. Historically, NGOs that are more interested in resolving their issue are much more effective in resolving it than the state, sometimes even in the case of acute problems. Of course, who will take care of society, if not itself. A distinctive feature of NPOs from organizations in the other two sectors is the impossibility of issuing securities, but the possibility of accepting donations. A rare non-profit association does without external sponsorship, while in other cases capital accumulation and even profit making can occur.

Yes, an NPO can also act as an intermediary in commodity relations, carry out its own sale of goods and provide paid services, but the proceeds must be used for the statutory purposes of the organization. Statutory goals can only be those that do not provide for the receipt of material benefits, that is, a vicious circle is obtained. However, no one creates an NPO for profit, such an organization can be created by a commercial institution, but for completely different purposes.

In general, it can be said that non-profit organizations determine whether a society is free. If NGOs can conduct their activities without control and restrictions (up to certain limits, of course) from the side of the state and generally exist and can be formed, then this indicates the provision of freedoms and rights to the population. If NGOs are effective in their activities, then society can be considered developed and free.

To register your non-profit organization, its founders need to contact the nearest branch of the Ministry of Justice Russian Federation. In order for the possibility of creating an NPO to be considered at all, it is necessary to submit the following package of documents:

The application for registration of a legal entity. The application form can be found on the website of the Ministry of Justice or received already on the spot. The application is signed by a representative of the future non-profit organization. An application will be considered only if no more than three months have passed since the decision to establish an NPO was made.

Payment receipt state duty. Its cost is 4 thousand rubles, but not for political parties, which can be created for 2 thousand rubles. True, for each subsequent branch of the party, another 2,000 will have to be paid.

Protocol constituent assembly or a decision (if the founder is one person) to establish an NPO.

Charter and other constituent documents. The creation of these papers can take enough time, and sometimes it is easier to turn to a lawyer for a competent formulation of the goals of your activity.

Details of a non-profit organization, indicating the address, accounts, information about the founders, etc.

Documents confirming the right to own and dispose of the premises and equipment.

The term for consideration of the application is 33 days for all forms of non-profit organizations, except for political parties, the application for the creation of which the Ministry of Justice undertakes to consider within 30 days. After the bureaucratic issues are resolved, you can proceed to direct activity organizations. However, an NPO may not register its activities, remaining informal organization, but in this case it will be deprived of all opportunities and privileges, remaining only a handful of like-minded people who, from the point of view of the law, will be defined as a group of persons, but not a legal entity. Depending on the goals of the organization, formal or informal activities may be preferred.

In general, conditionally, all non-profit organizations can be divided into organizations and movements directly, and the difference is that the first form provides for the mandatory membership of its participants, while the second form may assume possible membership, but not necessarily establish it. Forms of NGOs directly prescribed in the law can apply to organizations and movements. When the founders decide on the goals they want to achieve when forming an NPO, they choose the form of this organization. Separately, it is necessary to mention the state corporation, which is an NPO created by the state and not having a membership. Thus, not a single person has the opportunity to create a state corporation.

Ready-made ideas for your business

Association. Also called a union, it is often such a double form "Association (union)" that is prescribed. A distinctive feature of such an association is that it can include both legal entities and individuals, that is simple people, and only individuals have the right to be members of other non-profit organizations. The Union carries out its activities in accordance with the Civil Code of the Russian Federation, and is defined as a form of NPO in which membership is mandatory. From here, the activities of the association are regulated by the General Meeting of Members. In practice, commercial organizations enter into unions, which thus seek to coordinate their actions with other enterprises, and usually an association is created to protect the property interests of its members. That is, such a form of NPO does not care for world peace, for example, but pursues more mundane goals and solves more pressing issues.

Amateur body. It is a non-membership association that seeks to solve acute social issues. As a rule, it has nothing to do with theatrical, musical and other amateur dance activities, unless it is the "Association in Defense of Artists", for example. A distinctive feature of the amateur body is that it seeks to solve not the problems of its members (which, in fact, do not exist), but a certain category or even the entire population, regardless of the latter's interest in the existence and / or activities of this body.

Political Party. NPO with perhaps the most complex structure. Like everything in politics, a party is very complex and can only be registered if a number of conditions are met. The most serious restrictions concern the size of the party - its representation must be in more than half of the constituent entities of the Russian Federation, and the party must be at least five hundred people. And this is still quite a bit, since before 2012 a party could be formed only if its members were at least 40 thousand people. Party - exclusively political organization, its goals are only participation in political life people. Any party strives for power. But from a legal point of view, it is a non-profit organization and is largely regulated in the same way as all other associations.

consumer cooperative. It differs significantly from a production cooperative (which is more correctly called an artel) and a cooperative in general. This form is very interesting and unusual, because it occupies an intermediate position between commercial and non-profit organizations. The purpose of a consumer cooperative cannot be profit, but it is granted the exclusive right to distribute the profits received among its members. This is due to the fact that such an organization is initially created to meet the needs of its members in goods and services. It is impossible to become an accomplice in the creation of a cooperative without making a share contribution, from which the initial capital of the enterprise is formed. A consumer cooperative can only exist if its members are at least individuals otherwise, the cooperative must be disbanded and transformed into another form of legal entity. Thus, a consumer cooperative is the form of an NPO in which both ordinary citizens and legal entities can (and should) be members, and in which membership is mandatory.

Ready-made ideas for your business

Trade union. It is created, as the name implies, in order to protect and defend the interests of employees. As a rule, association occurs between people of the same profession or one branch of production. Trade unions today can also advocate for the resolution social issues not directly related to the area in which the trade union should operate. Sometimes such organizations really help a simple worker to achieve their rights, and sometimes trade unions become an additional burden for a working person, because sometimes they play almost their own full-fledged political game. Initially, membership in a trade union is not required, the purpose of creating such an organization is to protect a certain class of people, regardless of whether they are in a trade union or not. In practice, one may come across a trade union that helps only its members who have made any material contribution to the development of the organization.

Religious organization. By a completely understandable coincidence, it is classified as a non-profit organization, although most of these associations are more suitable for the definition of a branch political party on earth or companies with a total lack of responsibility. As the name implies, it is created in order to convey its variety of opium to the people. Such an organization not only tries to attract as many followers as possible, but also conducts its own religious rites. In general, it is interpreted separately from the concept of a sect, although sometimes it can actually be one. Membership in a religious organization, in fact, should not be mandatory, since anyone should be able to join the movement.

self-regulatory organization. It is an association of commercial enterprises operating in the same industry or area. A sort of trade union for entrepreneurs. Membership in this form of NPO is mandatory, while the SRO not only acts as a defender of its members, but also resolves disputes between them (which is not surprising, because SRO members are often competitors). At the same time, a self-regulatory organization does not always act on the side of its members; a general and large SRO, which regulates an entire branch of the market, can oversee the legality of actions taken by participants in this market. A self-regulatory organization can become powerful tool regulation of relations between organizations, freeing the state itself from this obligation.

Association of homeowners. It has the generally accepted abbreviation HOA. It is an association of owners of neighboring plots or apartments, who jointly manage the common territory. Sometimes performs very important function, solving the problems that have arisen, sometimes simply due to the fact that it is a legal entity. It solves many everyday problems, and when its creation is expedient, it becomes an indispensable element of the coexistence of several neighboring apartment or households. As a rule, membership in an HOA is mandatory and strictly limited, but in practice the partnership acts only in the general interest, which means it protects the interests of homeowners, regardless of whether they are members of the organization or not. Several HOAs can merge into single organization or form alliances.

Institution. It can be created for various purposes, but usually these are socially beneficial undertakings. The founder of the majority of institutions in the Russian Federation was the state itself, but both citizens and legal entities can create their own institutions. The main distinguishing feature is that the institution is one of two forms of organizations and single form a non-profit organization that has the right to operational management of property. At the same time, the organization itself does not have its own property, it is legally assigned to the founders of the organization itself. Often institutions are founded by commercial enterprises that seek to engage in charity or those very socially significant and useful deeds, while the NCO itself remains accountable and completely dependent on the parent company branch. Recently, a special type of institution has appeared - an autonomous non-profit organization that is liable with all its property for obligations, except for real estate. At the same time, in an autonomous NCO, the founders do not bear subsidiary liability, unlike the founders of institutions.

Fund. It is that non-profit organization that is easier to create than to liquidate. The fund was originally created with the aim of accumulating capital for socially useful purposes, it is this form that becomes charitable, rescue, social and other "noble" enterprises. None of the founders is obliged to answer for the obligations of the fund with their property, but at the same time, the funds received by the fund cannot be distributed among its founders. In simple words, the fund is created in order to earn money or in another legal way to receive money and spend it for the purpose specified in the charter. For example, to feed children in Zimbabwe. Or build a new sports complex. In order for the fund's money to be sent exactly where it was planned, a board of trustees is created from disinterested (outside) persons who monitor the activities of the organization. There is no membership in the fund, anyone can invest in the fund.

It can be said that in Russia there are relatively many forms of non-profit organizations, and here the main ones were considered from the standpoint of identifying them. distinctive features, which allows you to determine the form of the proposed NPO. Non-profit organizations are an important component public life state, and sometimes they directly affect the activities of entrepreneurs. NGOs can become in a good way other use of capital other than commercial capital.

The business of repairing equipment can be good knowledge for an entrepreneur who is himself a master, otherwise you will spend almost all of your income on expenses. This type business...

NPF as a source of quick profit is not worth it, usually it is an organization that supports enterprises or is simply focused on obtaining funds for further investment. It's complex...

For an entrepreneur, the cost of running his prescription home delivery business is low. But such an enterprise will be profitable only if in large numbers orders. Entrepreneur for...

A detective agency may be an extension of the detective's private practice, in which case he will need trusted assistants who are also licensed to act as detectives. They go...

” spoke about what an NPO is and what features this type of organization has.

To bookmarks

The Internet is full of articles about forms suitable for business (we are talking about this too). Most of these articles deal with the choice between an individual entrepreneur and a commercial organization (LLC or JSC), but there is almost nothing about non-profit organizations (NPOs). We can say that this is the “twilight zone” of Russian corporate law.

We decided to fill the gap and dispel common myths. If you like the article - write about it in the comments, we will continue to destroy the legends.

Myth one: there are few non-profit organizations and they have no money

According to official statistics, NCOs account for up to 17% of Russian legal entities. There are several times more non-profit organizations than the same joint-stock companies; they have the right turnover.

Non-profit includes not only charitable and religious organizations, but the entire public sector, almost all educational organizations, all state clinics, consumer cooperatives (parking lots, HOA, summer cooperatives, and so on), development institutions like IIDF or ASI and many other very different structures.

At the same time, the sphere of NGOs is very poorly regulated. Not in the sense of “not regulated at all”, like cryptocurrencies, but in the sense that the regulation is very fragmented and internally contradictory.

The central law “On Non-Commercial Organizations” covers a maximum of half of the types of NPOs, the rest are hidden in specialized laws like “On Charitable Organizations”, “On public associations" and so on. Many of these laws were written back in the 1990s and have not been updated since then to match the changed Civil Code.

It is very difficult for a non-specialist to understand the resulting mess: nowhere is there even a list of existing forms of non-profit organizations. At the same time, the constituent documents of an NPO, unlike the same LLC, are carefully proofread by specialists from the Ministry of Justice - it is almost impossible to register the first time without experience.

Non-profit organizations also have additional statuses related to the type of their activity. For example, charitable status is an achievement for a regular non-profit foundation that allows you to pay less taxes, but it doubles the amount of paper.

Now it is necessary to apply not only the law “On NGOs”, but also “charitable” legislation, as well as submit special reports. Obtaining and renewing licenses (for example, for education, medical treatment, and so on) will further complicate the work of the lawyer of the organization.

Myth two: non-profit organizations cannot be engaged in entrepreneurial activity

This myth is generated by the initial confusion in terms. According to the Civil Code, entrepreneurial activity is an independent, risky and systematic profit. Let me remind you that profit is when income exceeds expenses.

Obviously, if the expenses of an organization - both commercial and non-commercial - exceed its income, it will simply go bankrupt. Therefore, non-profit organizations not only can, but should entrepreneurial activity to stay afloat - or exist on membership dues and donations, which few people are capable of.

In general, non-profit organizations can carry out the same activities as commercial ones: supply goods, provide services, perform work, and so on. Rare exceptions relate to individual licenses (for example, an NPO cannot become a bank).

However, there is a really important difference in the types of activities between commercial and non-profit organizations: this is the so-called target legal capacity of NPOs. Unlike commercial organizations, which have the right to do whatever they want, non-profit organizations are limited by the goals prescribed in the charter.

This is to ensure that some "homeless cat fund" doesn't start funding Middle Eastern Salafis. In practice, the founders of NCOs prescribe in the charter “the right to engage in any activity that generates income” and thus solve the problem of targeted legal capacity.

Myth #3: Nonprofit organizations don't pay taxes

It seems logical - as long as non-profit organizations do not compete with commercial ones, the state should support them for the sake of the created public good. But not in Russia.

The Russian tax system provides for almost the same taxes for all organizations, including non-profit ones. Not very fair, but the way it is. On the other hand, NCOs have the right to use all the same tax regimes as "large" companies: for example, a simplified tax system in order not to pay VAT.

There are exceptions to this rule in favor of NGOs, but they are very few. Associations and unions (for example, trade unions) do not pay taxes on membership fees; also, NGOs do not pay taxes on gratuitous donations.

Exists whole line benefits for charities, which apply provided that at least 80% of the proceeds of such an organization are distributed in the form of charitable assistance. Otherwise, non-profit organizations pay taxes on a par with commercial ones.

Myth 4: Non-profit organizations are used to manipulate

Due to recent investigations, NPOs have gained a reputation as “sawmillers”. It is both a myth and not a myth.

Non-profit organizations are indeed used to hide the beneficiaries, that is, the true owners of the business. There are so-called autonomous organizations, which formally do not have owners and beneficiaries: they exist on their own.

After registration, such a company operates without shareholders and participants, can create subsidiaries (including commercial ones), dispose of its own property, but does not have beneficiaries. Therefore, any attempt to disclose information will come to a standstill.

The reputation of NGOs is not improved by regular scandals with the distribution of presidential grants. Organizations that are denied, especially on formal grounds, always claim corruption - and this cannot be verified, since the procedure is really non-transparent.

However, all these “cutting” scandals are overlapped by one factor that distinguishes non-profit organizations from commercial ones: it is really difficult and expensive to withdraw money from NGOs. Almost all NPOs are not entitled to pay dividends to their founders; they are obliged to spend what they earn on their statutory goals, and if the goals are achieved, they must give it to the state.

Therefore, even if you create an NPO and earn money through entrepreneurial activities, it will be extremely difficult and costly to withdraw them.

As for obtaining grants, this is also not so easy. Firstly, in order to beg for a grant, you first need to engage in socially useful activities at your own expense for quite some time. Secondly, registration of receipt and implementation of the grant is a mountain of paper; reporting there is not that difficult, but very exhausting.

And thirdly, grants are usually small: up to several million rubles. In practice, it is much easier to earn this money than trying to "saw off" it from the state, and much safer.

Why are NGOs needed at all?

After all of the above, you naturally have a question: if NGOs do not provide benefits, then who creates them at all?

Firstly, social entrepreneurs who are already engaged in non-commercial activities - NPO allows you to receive grants and donations, which is prohibited for commercial organizations. If you have competent lawyers and accountants, you can build a whole holding of NGOs and save a little on taxes.

Secondly, some activities are available only to non-profit organizations - for example, training (except additional education), self-regulation (SRO), housing management (HOA) and so on. Therefore, in order to create Kindergarten or a school, trade union, or chamber of commerce, the NPO must be registered with the Ministry of Justice.