Non-profit partnership examples. Non-Profit Partnerships

NON-COMMERCIAL PARTNERSHIP AS ONE OF THE FORMS OF NON-COMMERCIAL ORGANIZATIONS

O. N. REMIZOVA

In the territory Russian Federation created and working enough a large number of non-profit organizations, which are divided into:
- to public and religious organizations (associations);
- social movements;
- funds;
- institutions;
- bodies of public initiative;
- non-commercial partnerships;
- autonomous non-profit organizations;
- other non-profit organizations.
A non-profit partnership (hereinafter - NP) is a non-profit organization based on membership, established by citizens and (or) legal entities to carry out activities aimed at achieving the goals provided for in paragraph 2 of Art. 2 federal law dated 01/12/1996 N 7-FZ "On non-profit organizations" (hereinafter - Law N 7-FZ). This means that a non-profit partnership is created to carry out activities aimed at achieving social, charitable, cultural, educational, scientific and managerial goals, for protecting the health of citizens, developing 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.
If the minimum amount of the authorized capital of an LLC or CJSC must be at least 10,000 rubles, and for an OJSC - at least 100,000 rubles, then distinctive feature NP is that, according to paragraph 1 of Art. 26 of Law N 7-FZ, the sources of formation of the property of a non-profit organization in monetary and other forms are: regular and one-time receipts from the founders (participants, members); voluntary property contributions and donations; proceeds from the sale of goods, works, services; dividends (income, interest) received on shares, bonds and other securities and deposits; other receipts.
The legislation does not contain restrictions on the form in which contributions to the NP can be made. Not only money, but also fixed assets, materials, etc. can be transferred as a contribution. Receipts in the form of membership fees are not taken into account by non-profit partnerships as income for profit tax purposes, provided that they are used for their intended purpose.
It should be noted that the IR is a legal entity and, in accordance with the current Russian legislation subject to state registration. A non-profit partnership is considered to be created as a legal entity from the moment of its state registration in the manner prescribed by law. It has the right to open bank accounts, must have an independent balance sheet or estimate.
Before carrying out the state registration of an NP, its founders are obliged to hold a meeting of founders, at which the main goals of the non-profit organization being created, its legal status and powers, which is further fixed in the charter. Except required details(name of the organization, location, purpose and subject of activity, data of the founders, contributions of the founders and membership fees), the charter should fix the term of the non-profit organization, since the NP can be created on certain period or indefinitely. In addition, the charter must have its own stamp and an emblem registered in the manner prescribed by law, reflecting the specifics of the activity of this non-profit organization and distinguishing it from other non-profit organizations.
Members of a non-profit partnership have the right to:
- participate in the management of the affairs of the NP;
- receive information about the activities of the NP in the manner prescribed by the constituent documents;
- at its own discretion to leave the NP;
- unless otherwise specified by federal law or the constituent documents of the NP, to receive, upon leaving the NP, a part of its property or the value of this property within the value of the property transferred by the members of the NP to its ownership, with the exception of membership fees, in the manner established by the constituent documents of the NP;
- receive, in the event of liquidation of the NP, a part of its property remaining after settlements with creditors, or the value of this property within the value of the property transferred by the members of the NP to its ownership, unless otherwise provided by federal laws or constituent documents of the NP.
A member of a non-commercial partnership may be expelled from it by decision of the remaining members in the cases and in the manner specified in the founding documents of the NP (clause 4, article 8 of Law No. 7-FZ).
By virtue of paragraph 1 of Art. 9 of the Federal Law of November 21, 1996 N 129-FZ "On Accounting" all business transactions without exception must be documented, i.e. should be drawn up by primary documents on the basis of which accounting is carried out. This provision also applies to non-profit organizations.
A non-profit organization provides information about its activities to state statistics and tax authorities, founders and other persons in accordance with the legislation of the Russian Federation and the constituent documents of the NP.
According to paragraph 2 of Art. 32 of Law N 7-FZ, the size and structure of income of a non-profit organization, as well as information about the size and composition of the property of a non-profit organization, its expenses, the number and composition of employees, their remuneration, and the use of unpaid labor of citizens in the activities of a non-profit organization are not subject to trade secrets .
Non-profit organizations may submit the following reports:
- accounting;
- tax;
- to state off-budget funds;
- statistical;
- special.
The composition of the reporting of non-profit organizations depends both on its organizational and legal form and on the specifics of taxation (in particular, on the applicable taxation regime).
For accounting, it is recommended to open a sub-account "Settlements with partnership members" to account 76 "Settlements with various debtors and creditors", and to account 86 "Target financing" - sub-accounts "Entry fees", "Membership fees".

Example 1. A non-profit partnership received an application from an LLC with a request to become a member of this partnership. In accordance with the constituent documents of the NP, the entrance fee for the intended use is 300,000 rubles, and quarterly membership fees - 15,000 rubles.
The following entries are made in accounting:
Debit 76, sub-account "Settlements with partnership members", Credit 86, sub-account "Entry fees", - reflects the obligations of a new partnership member to pay an entrance fee - 300,000 rubles;
Debit 51 "Settlement accounts" Credit 76, subaccount "Settlements with partnership members", - received cash as an entrance fee to the current account - 300,000 rubles.
The following postings are made quarterly:
Debit 76, sub-account "Settlements with members of the partnership", Credit 86, sub-account "Membership fees", - monthly membership fees are accrued - 15,000 rubles;
Debit 51 Credit 76, sub-account "Settlements with members of the partnership", - funds were received as a membership fee to the current account - 15,000 rubles.
Funds can also be received in cash at the cash desk of a non-profit partnership. In this case, the organization must issue an incoming cash order in the form N KO-1. cash receipt it is not necessary to break through, since targeted contributions made by members of the NP for the conduct of statutory activities do not fall under the signs of trade operations, works or services and the mandatory use of cash registers is not required (Letter of the Ministry of Finance of Russia dated 07.07.2005 N 03-01-20 / 3-122).
As noted above, contributions from contributions may be in-kind.

Example 2. The founding documents of the NP provide for the possibility of making membership fees not in cash, but in the materials necessary for work. The amount of the quarterly membership fee is 15,000 rubles. As a contribution, materials were made at an agreed price of 10,000 rubles, the rest was paid in cash.
In accounting, this operation is recorded by postings:
Debit 76, subaccount "Settlements with members of the partnership", Credit 86, subaccount "Membership fees", - reflects the obligations of a new member of the partnership to pay a quarterly membership fee - 15,000 rubles;
Debit 10 "Materials" Credit 76, sub-account "Settlements with members of the partnership", - the receipt of materials as part of the entrance fee is reflected - 10,000 rubles;
Debit 50 "Cashier" Credit 76, sub-account "Settlements with members of the partnership", - the rest of the membership fee was received - 5000 rubles.

Paragraph 2 of Art. 8 of Law N 7-FZ determines that a non-profit partnership has the right to exercise entrepreneurial activity corresponding to the goals for which it was created, except in cases where a non-profit partnership has acquired the status of a self-regulatory organization. According to Art. 55.4 of the Town Planning Code of the Russian Federation, a non-profit organization has the right to acquire the status of a self-regulatory organization based on the membership of persons performing engineering surveys, or a self-regulatory organization based on the membership of persons preparing project documentation, provided that the non-profit organization meets the following requirements:
- an association within a non-profit organization as its members of at least 50 individual entrepreneurs and/or legal entities;
- the presence of a compensation fund formed in the amount of at least 500 thousand rubles. for one member of a non-profit organization or, if such an organization establishes a requirement for insurance by its members of civil liability, which may occur in the event of harm due to shortcomings in work that affect the safety of capital construction projects, in the amount of at least 150 thousand rubles. per member of a non-profit organization.
Also, a non-profit organization has the right to acquire the status of a self-regulatory organization based on the membership of persons engaged in construction, if it:
- unites in its composition as members at least 100 individual entrepreneurs and (or) legal entities;
- has a compensation fund formed in the amount of at least 1 million rubles. per one member of the NP or, if such an organization establishes a requirement for insurance by its members of civil liability, which may occur in case of damage due to deficiencies in work that affect the safety of capital construction facilities, in the amount of at least 300 thousand rubles. per NP member;
- has the documents stipulated by Part 1 of Art. 55.5 of the Town Planning Code of the Russian Federation.
Since the legislation does not prohibit IRs from engaging in entrepreneurial activities, for the purposes of accounting and tax accounting, it is necessary to keep separate records of income and expenses for targeted receipts and from entrepreneurial activities. Incomes that are not taken into account when calculating income tax are listed in Art. 251 tax code RF (NK RF). Their list is exhaustive. Paragraph 2 of this article provides that when determining the tax base, targeted revenues for the maintenance of non-profit organizations and the conduct of their statutory activities, received free of charge on the basis of decisions of the authorities, are not taken into account. state power and bodies local government and decisions of the governing bodies of state non-budgetary funds, as well as targeted revenues from other organizations and (or) individuals and used by the intended recipients.
Thus, a non-profit organization is not entitled to reduce income associated with the production and sale of goods, works, services, and non-operating income by the amount of expenses associated with the organization's statutory activities.
For the purposes of taxation of profits, expenses are accepted that meet the requirements provided for in paragraph 1 of Art. 252 of the Tax Code of the Russian Federation, i.e. expenses must be justified (economically justified), documented and aimed at carrying out commercial activities in order to generate income.

Example 3. A non-profit partnership has leased vacant office space. Rental income is received monthly in the amount of 41,300 rubles, including VAT - 6,300 rubles. The documented expenses for paying for cosmetic repairs of the premises, made by another organization, amounted to 17,700 rubles, including VAT - 2,700 rubles.
In this situation, the following entries are made:
Debit 62 "Settlements with buyers and customers", Credit 90 "Sales", subaccount 1 "Revenue", - obligations to pay rent are reflected - 41,300 rubles;
Debit 90, sub-account 3 "VAT", Credit 68 "Calculations on taxes and fees", sub-account 2 "VAT", - VAT was charged payable to the budget - 6300 rubles;
Debit 90, subaccount 2 "Cost of sales", Credit 60 "Settlements with suppliers and contractors, - the costs of paying the supplier's invoice without VAT are taken into account - 15,000 rubles;
Debit 19 "Value added tax on acquired valuables", subaccount 3 "Value added tax on acquired inventories", Credit 60, - "input" VAT on expenses for cosmetic repairs - 2700 rubles is taken into account;
Debit 68, subaccount 2 "VAT", Credit 60, - accepted for VAT deduction - 2700 rubles;
Debit 51 Credit 62, - rent received on the current account - 41,300 rubles;
Debit 60 Credit 51, - payment was made for the redecoration of the premises - 17,700 rubles.

Profit from the lease of property amounted to 20,000 rubles. (35,000 - 15,000). According to paragraph 3 of Art. 26 of Law N 7-FZ, the profit received by a non-profit organization is not subject to distribution among the participants (members) of the non-profit organization.
Law N 7-FZ does not apply to horticultural, horticultural and dacha non-profit associations of citizens. The activities of such associations are regulated by the Federal Law of April 15, 1998 N 66-FZ "On horticultural, horticultural and country non-profit associations citizens". Article 1 of this Law determines that a horticultural, horticultural or dacha non-profit association of citizens (a horticultural, horticultural or dacha non-profit partnership; a horticultural, horticultural or dacha consumer cooperative; a horticultural, horticultural or dacha non-profit partnership) is a non-profit organization established by citizens on voluntary basis to assist its members in solving common social and economic problems of gardening, horticulture and dacha farming.

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The concept of non-profit partnership * (271) was introduced by the Federal Law "On Non-Profit Organizations". A non-profit partnership is a non-profit organization based on membership, established by citizens and (or) legal entities to assist its members in carrying out activities aimed at achieving non-profit goals through entrepreneurial activities (clause 1, article 8 of the Federal Law "On Non-Profit Organizations") .

At least two founders can create a non-profit partnership. Individuals and legal entities may act as founders of a non-commercial partnership.

The name of a non-profit partnership must contain an indication of its organizational and legal form and designation of the nature of the activity.

The founding document of a non-profit partnership is the charter, at the same time, the legislation (Article 14 of the Federal Law "On Non-Profit Organizations") allows the founders to conclude a memorandum of association at their request.

In accordance with paragraph 5 of Art. 17 of the Law "On Competition and Restriction of Monopoly Activities in Commodity Markets" the Federal Antimonopoly Service of the Russian Federation must be notified by the founders (participants) (one of the founders, participants) within 45 days from the date of state registration (from the date of making changes and additions to the unified State Register legal entities):

on the creation, merger and accession of a non-profit partnership, if its participants (members) include at least 2 commercial organizations;

on changing the composition of members of a non-profit partnership, if its members include at least 2 commercial organizations.

These requirements apply to non-commercial partnerships that carry out or intend to coordinate the business activities of their participants (members) * (272).

In the form of a non-profit partnership, stock exchanges are created (Article 11 of the Federal Law "On the Securities Market"), bar associations (Article 22 of the Federal Law "On Advocacy and the Bar in the Russian Federation"), notary chambers (Article 24 of the Fundamentals of the Legislation of the Russian Federation on Notaries), horticultural, dacha and horticultural non-profit partnerships (Article 4 of the Federal Law "On horticultural, horticultural and dacha non-profit associations of citizens"), wholesale market trading system administrators (Article 33 of the Federal Law "On the Electric Power Industry"), self-regulatory organizations arbitration managers (Articles 21-22 of the Federal Law "On Insolvency (Bankruptcy"), self-regulatory organizations of appraisers (Article 22 of the Federal Law "On Valuation Activities"), self-regulatory organizations of professional participants in the securities market (Articles 48-50 of the Federal Law " About the securities market).

Members of a non-profit partnership have the right to:

participate in the management of the affairs of a non-profit partnership;

receive information about the activities of a non-profit partnership in the manner prescribed by the constituent documents;

withdraw from the non-profit partnership at its own discretion;

unless otherwise established by federal law or the constituent documents of a non-commercial partnership, to receive, upon exiting a non-commercial partnership, a part of its property or the value of this property within the value of the property transferred by members of the non-commercial partnership to its ownership, with the exception of membership fees, in the manner prescribed by the constituent documents of the non-commercial partnership partnerships;

receive, in the event of liquidation of a non-commercial partnership, a part of its property remaining after settlements with creditors, or the value of this property within the value of the property transferred by the members of the non-commercial partnership into its ownership, unless otherwise provided by federal law or the constituent documents of the non-commercial partnership.

Members may also have other rights provided for by the founding documents and not inconsistent with the legislation of the Russian Federation.

A member of the partnership may be expelled from it by decision of the general meeting of members of this organization in the cases and in the manner provided for by the founding documents of the partnership.

Property transferred to a non-profit partnership by its members is the property of the partnership. Members of a non-commercial partnership are not liable for its obligations, and a non-commercial partnership is not liable for the obligations of its members.

The management procedure in a non-profit partnership is subject to the management rules established by the Federal Law "On Non-Profit Organizations". The supreme governing body is the general meeting of members, whose competence is determined by paragraph 3 of Art. 29 of the Federal Law "On non-profit organizations". At the same time, the list of issues, the solution of which is referred to the competence of the general meeting, is exhaustive.

The partnership charter may provide for the creation of a permanent collegial management body.

The general meeting of members of a non-profit partnership is competent if more than half of its members are present at the said meeting.

The decision of the general meeting of members of the partnership is made by a majority vote of the members present at it. Decision of the general meeting on issues of exclusive competence supreme body management of a non-profit partnership is adopted unanimously or by a qualified majority of votes in accordance with the legislation of the Russian Federation and the constituent documents of the partnership.

The current management of the activities of a non-profit partnership is carried out by the executive body, which may be sole or collegial.

The procedure for reorganization and liquidation of a non-profit partnership is regulated by the Civil Code and the Federal Law "On Non-Profit Organizations".

A non-profit partnership has the right to be transformed into public organization(association), foundation or autonomous commercial organization, as well as to a business company in the cases and in the manner established by federal law (clause 1, article 17 of the Federal Law "On Non-Commercial Organizations").

According to Art. 20 of the Federal Law "On Non-Profit Organizations" upon liquidation of a non-profit partnership, the property remaining after the satisfaction of creditors' claims is subject to distribution among the members of the non-profit partnership in accordance with their property contribution, the amount of which does not exceed the amount of their property contributions, unless otherwise established by federal laws or the constituent documents of the non-profit partnerships.

The property of a non-commercial partnership, the value of which exceeds the amount of property contributions of its members, is directed in accordance with the founding documents of the partnership for the purposes for which it was created, and (or) for charitable purposes. If the use of the property of the liquidated non-commercial partnership in accordance with its constituent documents is not possible, it shall be turned into state revenue.

According to Art. 22 of the Federal Law "About advocacy and advocacy in the Russian Federation" a special kind of non-commercial partnership is a bar association, which is created by at least two lawyers * (273).

The Bar Association operates on the basis of the charter approved by its founders and the founding agreement concluded by them.

The founders and members of the bar association may be lawyers whose information is entered in only one regional register.

On the establishment of a bar association, its founders send a notification to the council of the bar association by registered mail, which indicates information about the founders, the location of the bar association, the procedure for telephone, telegraph, postal and other communications between the board of the bar association and the bar association, and which is accompanied by notarized copies of the memorandum of association and articles of association.

The Bar Association cannot be transformed into a commercial organization or any other non-profit organization, with the exception of cases of transformation of the bar association into a law office.

In accordance with Art. 11 of the Federal Law of April 22, 1996 N 39-FZ "On the Securities Market" a legal entity may operate a stock exchange if it is a non-commercial partnership. At the same time, one member of the stock exchange of a non-commercial partnership cannot own 20% or more of the votes at the general meeting of members of such an exchange.

Members of the stock exchange, which is a non-commercial partnership, can only be professional members securities market. The procedure for becoming a member of such a stock exchange, withdrawal from and exclusion from members of a stock exchange is determined by such a stock exchange independently on the basis of its internal documents.

A non-profit partnership operating a stock exchange has special legal capacity. It is not entitled to combine the said activities with other types of activities, with the exception of the activities of the currency exchange, commodity exchange (activities for the organization of exchange trading), clearing activities related to the implementation of clearing operations with securities and investment units of unit investment funds, activities for the dissemination of information , publishing activities, as well as with the implementation of activities for the delivery of property for rent.

Stock exchanges that are non-profit partnerships can be converted into joint-stock companies. The decision on such transformation is taken by the members of such a stock exchange by a three-fourths majority vote of all members of this stock exchange.

The Notary Chamber is a non-profit organization, which is a professional association based on the mandatory membership of notaries * (274) engaged in private practice * (275).

Members of the notarial chamber may also be persons who have received or wish to obtain a license for the right to notarial activities.

Notarial chambers are formed in each subject of the Russian Federation and are entitled to carry out entrepreneurial activities insofar as it is necessary to fulfill its statutory tasks.

The charter of the notary chamber is adopted by the meeting of members of the notary chamber and registered in the manner established for the registration of charters public associations(Article 24 of the Fundamentals of the Legislation of the Russian Federation on Notaries).

The Notary Chamber represents and protects the interests of notaries, provides them with assistance and assists in the development of private notarial activities; organizes internships for persons applying for the position of a notary, and promotion vocational training notaries; reimburses the costs of expert examinations ordered by the court in cases related to the activities of notaries; organizes insurance of notarial activities (Article 25 of the Fundamentals of the Legislation of the Russian Federation on Notaries).

The highest body of the notarial chamber is the meeting of members of the notarial chamber. When voting, members of the notarial chamber, who are notaries engaged in private practice, have the right of a decisive vote, and assistants and trainees of the notary have the right of an advisory vote.

The board of directors and the president of the notary chamber, elected by the meeting of members of the notary chamber, are in charge of the notary chamber. The powers of the governing bodies of the notarial chamber are regulated by its charter (Article 26 of the Fundamentals of the Legislation of the Russian Federation on Notaries).

The amount of membership fees and other payments of members of the notary chamber, necessary for the performance of its functions, is determined by the meeting of members of the notary chamber.

The notarial chamber may demand from the notary (the person replacing the temporarily absent notary) the submission of information about the notarial acts performed, other documents relating to his financial and economic activities, and, if necessary, personal explanations in the notarial chamber, including on issues of non-compliance with the requirements professional ethics(Article 28 of the Fundamentals of the Legislation of the Russian Federation on Notaries).

Non-commercial partnerships also include the administrator of the trading system of the wholesale market (Article 33 of the Federal Law "On the Electric Power Industry").

The administrator of the wholesale market trading system is a non-profit organization that is formed in the form of a non-profit partnership, based on the membership of wholesale market entities and the purpose of which is to organize the sale and purchase electrical energy in the wholesale market.

The constituent documents of the wholesale market trading system administrator provide for:

2) equal representation of suppliers and buyers of electricity, including large consumers of electricity, in the supervisory board of the administrator of the wholesale market trading system;

3) the procedure for taking into account the interests of all subjects of the wholesale market when making a decision by the administrator of the trading system of the wholesale market.

A kind of non-profit partnership is a self-regulatory organization of arbitration managers * (276). In accordance with Art. 21 of the Federal Law "On Insolvency (Bankruptcy)" the status of a self-regulatory organization of arbitration managers is acquired by a non-profit organization from the date of inclusion of the specified organization in the unified state register of self-regulatory organizations of arbitration managers, which is entrusted to the Federal Registration Service * (277).

The basis for including a non-profit organization in the unified state register of self-regulatory organizations of arbitration managers is the fulfillment by such a legal entity of the following conditions:

the presence of at least 100 arbitration managers as members of this organization * (278);

participation of members in at least 100 (in aggregate) bankruptcy proceedings, including those that have not been completed as of the date of inclusion in the unified state register of self-regulatory organizations of arbitration managers, with the exception of bankruptcy proceedings in relation to absent debtors;

the presence of a compensation fund or property of a mutual insurance company, which are formed exclusively in cash from the contributions of members in the amount of at least 50,000 rubles for each member.

The funds of compensation funds or the property of a mutual insurance company may not be levied for the obligations of a self-regulatory organization, as well as for the obligations of arbitration managers, if the occurrence of such obligations was not connected with the implementation of the activities provided for by the Federal Law "On Insolvency (Bankruptcy)".

The self-regulatory organization of arbitration managers performs the following functions:

ensuring compliance by its members with the legislation of the Russian Federation, rules professional activity arbitration manager;

protection of the rights and legitimate interests of its members;

ensuring information transparency of the activities of its members, bankruptcy procedures;

promotion of professional development of its members.

The features of the management of a self-regulatory organization of arbitration managers include the fact that, according to paragraph 4 of Art. 21 of the Federal Law "On Insolvency (Bankruptcy)", in addition to the executive body, it forms a permanent collegial management body consisting of at least 7 people. The competence of this body may include the approval of the rules of activity and business ethics members of a self-regulatory organization as arbitration managers. At the same time, this collegial body may also include persons who are not members of a self-regulatory organization of arbitration managers (although these persons should not exceed 25% of total number members of such a body).

To ensure its activities, the self-regulatory organization of arbitration managers forms structural subdivision, exercising control over the activities of its members as arbitration managers, as well as bodies for considering cases on the imposition of liability measures on members of a self-regulatory organization for the selection of candidacies of its members for their presentation arbitration courts for bankruptcy filing.

The creation of a non-profit partnership (NP) involves its organizational and legal form (OPF) in the form of associations or unions ( paragraph 3 of Art. 50 of the Civil Code of the Russian Federation). This change was established from 09/01/2014 by Law No. 99-FZ of 05/05/2014. the document abolished the registration of NP and amended Chapter 4 of the Civil Code of the Russian Federation. We will tell in the article how the registration of a non-profit partnership goes, what documents are required for this.

Such associations can be created by citizens or legal entities. They are built on membership and have the following goals:

• protection of general and professional interests;
• permission conflict situations and disputes;
• legal assistance;
• solution of other tasks to ensure social benefits in various fields activities (health improvement, charity, sports development, etc.).

Instructions for registering a non-profit partnership

Before starting the registration of an NP, you need to decide on the scope of its activities. The number of organizers must be at least two, their maximum number is not limited. Read also the article: → "". To register an organization, you need to consistently go through several stages.

1. Holding a general meeting. The issue of creating a partnership is being considered, the Charter is being approved, and a memorandum of association is being drawn up.
2. Registration of constituent papers. The main document is the Charter. A memorandum of association may be concluded upon request.
3. Appeal to the Ministry of Justice with a package of papers.
4. Transfer of documents to the tax office. She checks the papers. In the absence of errors, an entry on the creation of a legal entity is made in the Unified State Register of Legal Entities.
5. Issuance by the Ministry of Justice of a certificate of registration to the applicant.
6. Print making.
7. Receive account notifications pension fund and FSS.
8. Assignment of statistical codes.

The terms of registration of NP are indicated in the table:

Documents required for registration

To register an NP, you need to prepare a set of papers. Documents for creating a NP are presented in the table:

If the name of the NP contains the name of a citizen or symbols related to intellectual property, copyright of the Russian Federation, you need to submit papers for the right to use it.

Registration authorities of a non-profit partnership

Within three months from the decision to form a partnership, you need to submit registration papers to the Ministry of Justice. Since September 2014, this structure has been registering NPs in the form of an association or union. The registered authority transfers the verified papers to the tax authority. Here they are also viewed. If everything is done correctly, then an entry is made in the Unified State Register of Legal Entities.

In connection with changes in the Civil Code of the Russian Federation, NPs created before September 2014 must be re-registered as associations or unions. The charter should be brought into line with the norms of the legislation on the change organizational structure. This should be done as soon as necessary to amend the constituent documentation.

Changes to the Charter of the NP are made when the provisions of the Charter, address, name, data about the founders, their withdrawal from the partnership, change of OKVED are changed.

Adjustments become legally effective after they are registered with the Ministry of Justice. The procedure takes one to three months. 2 copies of the application RN 0003 are submitted to the authorized body, one of which is certified by a notary. Attached to them will be information about the changes.

You will also need a resolution on adjustments, valid and amended constituent papers, an extract from the Unified State Register of Legal Entities, a receipt for payment of the fee. At the end of the process, the applicant receives an extract from the register and a certificate of the adjustments made.

Taxes and accounting documents

Incomes and expenses are accounted for separately for income from entrepreneurship and for statutory purposes. They are reflected in the ledger. If the IR is not engaged in commerce, then it will be empty. All expenses for the reporting period are written off to the account. 86. It reflects the movement of targeted financing funds in the context of their sources of formation. On the credit of the account, they show the receipt of funds in correspondence with the account. 76. On debit - their spending.

NP pays income tax. They are not subject only to targeted income. Accounting reports include forms 1, 2, 6. Regarding taxes, data on VAT, profit, property, transport and land are presented. NP has the right to apply the simplified tax system. At the same time, an appropriate declaration is submitted to the tax office annually.

The value of the single tax under the simplified tax system is 6% for taxation of income and 15% for income reduced by costs. Once a year, NPs submit to the inspection certificates of form 2-NDFL and information on the number of personnel. Reports are quarterly submitted to off-budget funds: to the pension fund - RSV-1, to the FSS - 4-FSS. Partnerships report to the Ministry of Justice on further work and receipts of targeted amounts.

Example 1. Entering into a partnership of a legal entity

LLC decided to join the NP. The initial targeted contribution is 280 thousand rubles. The accountant will record:

• Dt 76 Kt 86 280 000 - the obligations of the accepted participant to pay the entry fee are taken into account;
• Dt 51 Kt 76 280 000 - the entrance fee was received to the bank account.

Depositing funds to the cash desk is made out by a credit order. There is no need to punch a check, because this operation has nothing to do with the sale of products. There are no property tax exemptions for NPs. It makes this payment on a general basis. If there is a transport, a payment to the budget is also made from it.

Reasons for refusal to register

The authorized body has the right to refuse registration of an NP on the grounds specified in Art. 23.1 of the Law on non-profit organizations. These include:

• non-compliance of the submitted documents with the legislation of the Russian Federation;
• there is an organization with the same name;
• the name is humiliating in relation to morality, religion, national feelings of citizens;
• submission of an incomplete set of documents;
• the founder of an NP cannot be one by law;
• decisions on closure, reorganization, changes in the constituent papers were taken by an unauthorized person;
• inaccuracy of the submitted information;
• Errors due to which the registration procedure was previously suspended have not been corrected.

The Ministry of Justice has the right to refuse registration within two weeks from the date of filing the papers by the applicant. He is notified of this in writing within a three-day interval from the moment the decision is made. In case of disagreement, the refusal can be appealed in court. Otherwise, you need to correct the inaccuracies and re-submit the documents to the Ministry of Justice.

Benefits and features of non-profit partnerships

The creation of NP has a number of positive aspects:

• members are not liable for the obligations of the organization, and it is not responsible for the debts of members;
• the right to open bank accounts in the Russian Federation and abroad;
• Possibility to have branches and representative offices;
• participants have the right to receive property or an amount equivalent to the assets contributed as a share upon exiting the NP;
• freedom in choosing the structure of the partnership;
• the property minimum is not defined, it may not exist at all;
• economic support from the authorities.

Example 2: Homeowners Association

Homeowners' associations have become very popular. Residents of high-rise buildings unite on a voluntary basis. The advantage of such a partnership is the joint solution of urgent housing problems. Citizens independently establish the procedure for cleaning adjoining territories, repairing an object, planning housing maintenance costs, and striving to reduce them. Decisions are made by the highest governing body - the meeting of participants.

NP has several distinguishing features:

• membership is formed from both individuals and legal entities;
• the possibility of registering an NP at the registration of the founder;
• providing all possible assistance and support to members of the partnership;
• has property rights;
• unlimited number of founders;
• have the right to engage in commerce to solve the tasks;
• withdrawal of the founder from the organizational structure is not provided.

Members of the NP participate in the affairs of the organization, receive information about the results of its work in accordance with the procedure approved by the Charter, and, if necessary, withdraw from membership. By decision of the participants, a person may be excluded from the NP.

The procedure for the liquidation of a partnership

The procedure for liquidating a partnership is presented in the table:

If the partnership was not engaged in entrepreneurship, it is easier to liquidate it. In this case, a tax audit is usually not assigned. At forced closure the court's decision can be challenged.

Rubric “Questions and answers”

Question number 1. How is the name of the NP formed?

The name should indicate the OPF “association (union)” or a reference to the “NP” form used before 09/01/2014.

Question number 2. Do I need to re-register an IR when changing my address?

Information about the location appears in the Charter and an extract from the Unified State Register of Legal Entities. To fix the changes in the registering structure, an application form P 14001 is written and a decision is presented. This must be done within three days from the date of the decision to change the address.

Question number 3. In which section of the Charter can you specify information about doing business?

This information should be reflected in the paragraph " General provisions» or «Legal status of the partnership».

Question number 4. Do members of the NP have any benefit from its activities?

Yes. They have the right to use the services provided by the IR and have an income when registering an employment relationship with a partnership.

Question number 5. How does the state support NP?

It purchases goods from the organization, receives services to meet its needs, and provides benefits.

Thus, today it is possible to register an NP only in the form of an association and a union. The procedure requires careful preparation required documents. After receiving the certificate, you can start working.

Associations that conduct their activities without pursuing commercial goals are classified as legal entities. Therefore, they are required to comply with special legal norms and regulations. These include the mandatory registration procedure. For its passage, pre-compiled and approved statutory documents are required. As a rule, their formation raises a significant number of questions from the founders of the NP.

Registration of a non-profit partnership

The current legislation obliges organizations of a non-profit nature to go through the registration procedure through the Federal Tax Service. This process includes several steps:

1. The first of them involves the need to draw up constituent documents: the charter of the organization, or the charter agreement.
2. Further, the approved document must be sent to the Department of the Ministry of Justice (Ministry of Justice). There, experts will conduct a due diligence and decide on the possibility of registering a non-profit organization. The confirmation of a positive decision is the registration form.
   The document issued by the Ministry of Justice must be transferred to the tax service of the entity where the non-profit partnership is located. Tax officials will complete the registration procedure by entering the relevant information into the Unified State Register of Legal Entities.
3. Only upon the fact of having a certificate of entry in the unified register, a society can accept members and membership fees into its ranks, as well as carry out its main activities.

What is a non-profit partnership?

Under the concept of organizations that are not commercial, it is customary to understand public and religious associations, professional associations and guilds (for example, the union of builders), interregional communities. They are united by activities that are aimed at the development of socially significant, cultural and scientific issues. The subject of activity is assistance in these aspects. However, commercial gain is not the goal of such alliances. That is, to put it simply, such associations are a club of persons interested in resolving issues on a gratuitous basis of significant issues.

The non-profit partnership is special kind legal entities. To date, a fairly common form of such organizations is a dacha non-profit partnership. These organizations are usually created on the basis of voluntary desire. When answering the question “Dacha non-profit partnership, what is it?” It should be borne in mind that all non-profit societies have a specific goal, which determines the type of its activity. For DNP, such a goal is to resolve issues that affect horticultural and horticultural activities. The DNP is formed on the basis of membership fees, must be registered and reflect its activities and its nature in the founding documents.

How to create a non-commercial production?

The process of building partnerships starts with the formation statutory fund. It is determined by the founders of the company and is further reflected in the Charter. This fund can be presented in the form of share capital, as well as share capital. Next, documents are formed that will be the basis for further activities partnerships. They should reflect the basic information that is necessary for regulation important issues on the future functioning of the organization. They are approved by the general meeting of members of the non-profit alliance.

After the drafting and approval of the statutory documents, the partnership is subject to mandatory registration. Only after passing through all these procedures will it be possible to accept new persons on the list of participants and carry out their activities.

Charter of a non-profit partnership

The most time-consuming process during the creation and registration of an NPO is the formation of a charter. However, the current federal legislation determines what information should be reflected in it or the statutory agreement. Mandatory information includes:

• the name of the organization (it is better if it reflects the field of activity, for example, “association of professional construction experts and appraisers);
• indication of the organizational and legal form;
• information about the location of the partnership (it can even be registered at the home address of one of the founders).

The title page must reflect the name of the document and information about the protocol of its adoption (number, signature).

The text of the statutory document itself may have chapters or sections in its structure, as well as articles defining its provisions. They should contain information about such basic features of the company as:

• the purpose of the activity and its subject;
• management procedure;
• list of rights and obligations of NCO members;
• requirements for admission to membership, as well as the procedure for withdrawing from it;
• information about the acceptable designations of the company (coat of arms, emblem, logo) and their description;
• information on the structure of the partnership, terms and competence of its governing bodies.

Among other things, the charter must have a section explaining the procedure for the operation of property belonging to the partnership in the event of termination of its activities. It would not be superfluous to explain how changes and amendments to the statutory documents are possible. Disputes regarding such an association are settled by arbitration.

You can download a sample charter of a non-profit partnership

Law on SRO 315 FZ as of 2016