There are many species in Russia various organizations. Non-profit associations are considered one of the most common. They are not business entities, although they may be involved in revenue-generating processes.
Before considering the tasks of such structures, it is necessary to determine what meaning these terms carry.
An organization that does not set profit as a key goal of its activities and, as a result, does not distribute the income received among participants can be defined as a non-profit organization. Such structures can pursue various goals and be aimed at education, charity, cultural life, formation of social, managerial and scientific projects. The role of key goals can be performed by health protection, sports development and physical culture, protection of the legitimate interests and rights of citizens and even satisfaction of their spiritual needs.
This list can be continued, but the essence will remain the same - different types of non-profit organizations are focused on helping certain social groups.
To better understand the fact of what the structure of a non-profit format is, it is worth paying attention to its features. And this, first of all, will be their social character. In other words, they always unite either legal entities (various organizations) or ordinary citizens.
Such communities are formed exclusively on a voluntary basis and exist with public money. At the same time, the opportunity is open for them to implement entrepreneurial activity. But the basis for such an initiative can only be the achievement of statutory goals. It is worth noting the fact that different types non-profit public organizations receive certain benefits from the state regarding the payment of taxes.
Concerning legislative framework regulating various facets of the activities of such structures, then you should look for it in the Civil Code of the Russian Federation, and in more detail, in the section “Non-profit organizations”. It is here that all the characteristics relating to the civil legal status of such communities and the procedure for their receipt and operation of any property are contained.
In addition, the concept and types of non-profit organizations are also defined in the section mentioned above. In this branch of the law you can find all necessary information about what activities and how exactly charitable foundations can engage. It also sets out the requirements that various types of non-profit organizations must display in their constituent documentation.
There are a number of features that are inherent in associations of various organizations whose activities can be characterized as non-profit. These differences set them apart from those communities of legal entities that are profit-oriented.
These features look like this:
The initial limitation of legal capacity that all types of non-profit organizations that imply an association of legal entities can count on. In other words, they can be active only in those areas of activity that are recorded in the law and constituent documentation.
The opportunity to use entrepreneurship is available solely within the framework of the need to achieve the goals identified as the reason for creating the organization. This could be a purchase valuable papers or launching production, providing services or participating in business entities. Thus, the types of activities of non-profit organizations can be quite extensive, but they must always have an objective basis. But here it is important to take into account the possibility of one exception.
To create a non-profit organization, any forms permitted by both the Civil Code of the Russian Federation and any other laws can be used.
One more important feature is the fact that any types of non-profit organizations, the forms of which do not correspond to a fund or a consumer cooperative, cannot be declared insolvent. This means that if such communities owe money to creditors, then there is no reason to transfer them into bankruptcy status through a court decision. But such an organization can be liquidated, and its property will be used to repay the debt. If there are funds left after this process, they will be used to achieve the goals for which the NGO was originally created.
When studying non-profit organizations, the goals and types of these structures, it is worth paying attention to the fact that they can not only initiate charitable activities, but also accept certain funds from volunteers and philanthropists. Such donations take several key forms:
As a rule, a BUT is created without a fixed validity period. An exception may be those organizations whose charter contains such data. As for the status of a legal entity, non-state organizations receive it as soon as their state registration is completed. It should be noted that registering non-profit organizations is quite difficult. This will take a lot of time, since you will have to deal with large quantity organizational and legal forms. Because of this, the process of developing constituent documentation can also be quite a troublesome task.
If you study the law of the Russian Federation and the Russian Civil Code, you will find that there are clear forms of non-commercial organizations that can be used to create them:
All types of non-profit organizations require constant funding. In order to ensure such associations necessary means, several ways permitted by law can be used:
Federal, local and regional self-government bodies can also provide financial and economic support to non-profit organizations. Different kinds non-profit organizations can receive such assistance in the form of partial or complete liberation from fees for the operation of municipal and state property, tax benefits, as well as access to government orders.
Initially, it is worth understanding that all types of financial resources of non-profit organizations that they will use are determined by the associations themselves. But at the same time, according to the law, they are required to have an estimate of income and expenses or an independent balance sheet. Such estimates are prerequisite for all associations. They are also used as financial plan organizations.
Such a plan can be drawn up either by quarter or for the year as a whole. Moreover, in case of launching several projects simultaneously the best option There will be estimates for each of them separately.
As for determining the items of expenditure and income of budget structures, much more stringent requirements apply to them.
The key area within which accounting is used is recording targeted revenues and expenses, as well as consideration of the movement of property.
It is important to understand that the funds received by the organization to perform certain tasks must correspond to the target expenses, otherwise it makes sense to talk about the incorrect use of finances. The concept and types of non-profit organizations are initially considered as a means of achieving goals that are relevant for certain social groups, therefore funding should be directed precisely in this direction.
Moreover, this principle does not at all imply the need to use all funds received within a year; on the contrary, finances can be distributed over several years.
Various types of legal entities, commercial and non-profit organizations are always created for a specific purpose. And if we talk about the latter, it is worth noting that the mission of such structures is important for society, since with their help changes are achieved that improve the situation of specific social groups.
Throughout the civilized world, non-profit organizations, being structures removed from the harsh influence of government, help solve social problems of citizens. What an NPO is is well known in our country. These are separate organizations whose activities do not imply making a profit, but are aimed at implementing tasks related to cultural, educational, charitable, social, and scientific goals.
NPOs in Russia are a special field of activity. They are mainly represented by foundations and associations, various unions and associations of citizens, budgetary institutions and Statistics show that in the territory Russian Federation There are currently up to 500 thousand such organizations operating. Of these, 216 are foreign (about 40 from the USA, the rest from Italy, Spain, Germany, Canada, France, Great Britain and several other countries).
Particular attention should be paid to the method of financing the activities of non-profit organizations. Some of them receive funds from conscientious citizens in the form of donations, but mainly their work is paid for by various grants. NPOs receiving money from abroad, in Lately are subject to more careful control; they are subject to separate restrictions on the creation of regional branches. In addition, such organizations more often become objects of all kinds of inspections. For example, in the spring of this year, the activities of about 100 non-profit entities were inspected.
So NGO? Should we trust them and are they not foreign agents whose goal is not to improve our lives, but to instill in us a foreign culture and motivation?
These are the questions that became relevant after the law on non-profit organizations came into force. For example, an innovation was the need to register NPOs whose work is related to politics and financed from abroad as “ foreign agents" This immediately gave rise to talk that the Government was trying to “put pressure” on the work of organizations that monitor elections.
On the other hand, the results of sociological research show that Russian citizens They have already given themselves an answer to the question of what NPOs are, and they regard them with great confidence: half of the respondents are ready to take part in various meetings, a third are ready to be volunteers, and a quarter are ready to initiate the creation of new organizations.
Non-profit organization, which does not have membership and is established by citizens and (or) legal entities on the basis of voluntary property contributions. Such an organization can be created to provide services in the field of education, healthcare, culture, science, law, physical culture and sports. According to the current legislation of the Russian Federation, an independent non-profit organization can carry out entrepreneurial activities aimed at achieving the goals for which it was created, but profits are not distributed among the founders. It is also important to know that the founders of an autonomous non-profit organization do not retain rights to the property they transferred into the ownership of this organization, are not responsible for the obligations of the autonomous non-profit organization they created, and it, in turn, is not responsible for the obligations of its founders.
The founders of an autonomous non-profit organization do not have advantages over the participants of an established autonomous non-profit organization and can use its services only on equal terms with other persons. Supervision over the activities of an autonomous non-profit organization is carried out by its founders in the manner prescribed by the constituent documents. The supreme governing body of an autonomous non-profit organization must be collegial, and the founders of the autonomous non-profit organization independently determine the form and procedure for forming a collegial supreme governing body.
Collegial supreme body management of the ANO is the general meeting of founders or another collegial body (Board, Council and other forms, which may include founders, representatives of the founders, director of the ANO).
This is a membership-based non-profit organization established by citizens and (or) legal entities (at least 2 people) to assist its members in carrying out activities aimed at achieving social, charitable, cultural, educational, scientific and other goals. A non-profit partnership is a legal entity that can, on its own behalf, acquire and exercise property and non-property rights, perform duties, and be a plaintiff and defendant in court. A non-profit partnership is created without a limitation on the period of activity, unless otherwise established by its constituent documents.
One of the features of this organizational and legal form of non-profit organizations is that the property transferred to the non-profit partnership by its members becomes the property of the partnership. In addition, like the founders of an autonomous non-profit organization, members of a non-profit partnership are not liable for its obligations, and a non-profit partnership is not liable for the obligations of its members. A non-profit partnership has the right to carry out business activities that comply with the statutory goals of the partnership.
The mandatory rights of members of the organization include the opportunity to participate in the management of the affairs of a non-profit partnership, to receive information about the activities of a non-profit partnership in accordance with the procedure established by the constituent documents, to withdraw from a non-profit partnership at their own discretion, and others. The highest governing body of a non-profit partnership is the general meeting of members of the organization. A participant in a non-profit partnership may be excluded from it by decision of the remaining participants in cases provided for by the constituent documents. A participant excluded from a non-profit partnership has the right to receive part of the organization’s property or the value of this property.
Compared to other forms of non-profit organizations, a foundation has a number of significant features. First of all, it is not membership-based, so its members are not obliged to take part in the activities of the foundation and are deprived of the right to participate in the management of its affairs. In addition, the foundation is the full owner of its property, and its founders (participants) are not liable for its debts. In the event of liquidation of the fund, the property remaining after repayment of debts is not subject to distribution between the founders and participants.
The legal capacity of the foundation is limited: it has the right to carry out only those entrepreneurial activities that correspond to the purposes of its creation, as specified in the charter. In this regard, the law allows funds to participate in entrepreneurial activities both directly and through business entities created for these purposes.
Unlike a number of other non-profit organizations, the foundation does not have the right to participate in limited partnerships as a contributor. The founders, members and participants of public funds cannot be government bodies and bodies local government.
The property activities of the fund must be carried out publicly, and to oversee the compliance of the fund’s activities with the provisions prescribed in its charter, a board of trustees and a control and audit body (audit commission) are created.
The fund's board of trustees supervises the activities of the fund, the adoption of decisions by other bodies of the fund and ensuring their execution, the use of the fund's funds, and the fund's compliance with the law. The board of trustees of the fund may apply to the court to liquidate the fund or make changes to its charter in cases provided by law. The decisions made by the board of trustees are advisory in nature, in contrast to the decisions of the governing and executive bodies.
Members of the fund's board of trustees perform their duties in this body on a voluntary basis and do not receive remuneration for this activity. The procedure for the formation and activities of the board of trustees is determined by the charter approved by its founders.
Amendments to the foundation's charter, as well as its liquidation, are possible only through court proceedings.
A charitable foundation is a non-profit organization established by pooling property contributions for the purpose of carrying out charitable activities.
The activities of the charitable foundation and the procedure for its implementation are regulated statutory documents. Charitable foundations usually raise funds for their activities in two ways. Option one: the fund finds a sponsor or a certain philanthropist acts as its founder, which can be either a state or a company, or an individual individual. Another option: the fund itself can try to earn money to carry out its statutory activities.
Participation in charitable foundations is prohibited for state authorities, local governments, as well as state and municipal enterprises and institutions. Charitable foundations themselves do not have the right to participate in business companies together with other legal entities.
The structure of the foundation does not provide for membership, therefore, given that charitable activities require constant material costs, which cannot be provided in the absence of membership fees, the law allows funds to participate in entrepreneurial activities both directly and through business societies created for these purposes.
According to the law, a charitable foundation must create a board of trustees - a supervisory body that supervises the activities of the foundation, the use of its funds, the adoption of decisions by other bodies of the foundation and ensuring their implementation.
The fund's board of trustees may apply to the court to liquidate the fund or make changes to its charter in cases provided for by law.
An institution is a non-profit organization created by the owner to provide managerial, socio-cultural and other services of a non-commercial nature and financed by him in whole or in part. The owner can be legal entities and individuals, municipalities and the state itself. An institution can be created jointly by several owners.
The founding document of an institution is the charter, which is approved by the owner. Like other non-profit organizations, the institution’s property is under the right of operational management, i.e. the institution may use and dispose of it only to the extent permitted by the owner.
The institution is responsible for its obligations with the funds at its disposal, and if they are insufficient, the debt is recovered from the owner of the institution.
Despite the fact that the institution is the organizational and legal form of non-profit organizations, the owner can give the institution the right to engage in entrepreneurial activities that generate income by providing for this clause in the charter. Such income (and property acquired through it) are recorded on a separate balance sheet and come under the economic control of the institution.
To coordinate their business activities, as well as to represent and protect common property interests, commercial organizations can create associations in the form of associations or unions. Non-profit organizations can also unite into associations and unions, however, in accordance with the legislation of the Russian Federation, associations of legal entities can be created only by commercial or only non-profit legal entities.
Simultaneous participation in the association of commercial and non-profit organizations is not permitted.
Having united in an association or union, legal entities retain their independence and status as a legal entity. Regardless of the organizational and legal form of legal entities included in associations and unions, they are non-profit organizations.
An association (union) is not liable for the obligations of its members, but they, on the contrary, are liable for the obligations of the association with all their property. The grounds and limits of this responsibility are prescribed in the constituent documents.
The highest governing body is the general meeting of members of the organization. If, by decision of the participants, the association (union) is entrusted with conducting business activities, such an association (union) will be transformed into a business company or partnership. Also, to carry out entrepreneurial activities, an association (union) can create a business company or participate in such a company.
The property of the association (union) is formed from regular and one-time receipts from participants or from other sources permitted by law. When an association is liquidated, the property remaining after repayment of debts is not distributed among the participants, but is directed to purposes similar to the goals of the association being liquidated.
This is a voluntary, self-governing non-profit organization created on the initiative of a group of citizens on the basis of common interests and for the implementation of common goals.
On a territorial basis, public organizations are divided into all-Russian, interregional, regional and local.
A public association can be created on the initiative of at least 3 individuals. Also, the founders, along with individuals, may include legal entities - public associations.
Public associations can carry out business activities only to achieve the goals for which they were created. Income from business activities is not distributed among members of associations and should be used only to achieve statutory goals.
A non-profit organization based on membership and operating on the principles of self-government of voluntarily united citizens engaged in legal practice on the basis of a license.
The purpose of the creation and subsequent activities of the bar association is to provide qualified legal assistance to individuals and legal entities in protecting their rights, freedoms and legitimate interests.
The founders of the bar association can be lawyers whose information is included in only one regional register. The constituent documents on the basis of which the college of lawyers carries out its activities are the charter approved by its founders and the constituent agreement.
The Bar Association is a legal entity, owns separate property, bears independent responsibility for its obligations, can acquire and exercise property and personal non-property rights in its own name, perform duties, be a plaintiff, defendant and a third party in court, has a seal and stamp with by its name.
The property of the bar association belongs to it by right private property legal entity and is used only for the implementation of statutory purposes.
This is a non-profit organization created by two or more lawyers to provide professional legal assistance to individuals and legal entities. Information about the establishment of a law office is entered into a single State Register legal entities, and its founders enter into a partnership agreement between themselves that contains confidential information and is not subject to state registration. Under this agreement, partner lawyers undertake to combine their efforts and direct them to provide legal assistance on behalf of all partners.
Upon expiration of the partnership agreement, members of the law office have the right to enter into a new partnership agreement. If a new partnership agreement is not concluded within a month from the date of termination of the previous one, the law office is subject to transformation into a bar association or liquidation. From the moment the partnership agreement is terminated, its participants bear joint liability for unfulfilled obligations in relation to their principals and third parties.
A consumer cooperative is a voluntary, membership-based association of citizens and (or) legal entities created to satisfy the material and other needs of participants by pooling property shares among its members. Shareholders of a cooperative can be legal entities and citizens who have reached the age of 16, and the same citizen can be a member of several cooperatives at the same time.
The only constituent document of a cooperative is the charter, approved by the highest internal management body of this organization - the general meeting of members of the cooperative.
Unlike a number of other non-profit organizations, the Law provides for the implementation of certain types of entrepreneurial activities for a cooperative. The income received as a result of this activity is distributed among the participants of the cooperative or goes to other needs established by the general meeting of participants.
The property of the cooperative belongs to it by right of ownership, and the shareholders retain only obligatory rights to this property. The cooperative is liable for its obligations with its property and is not liable for the obligations of its shareholders.
Consumer cooperatives include: housing-construction, dacha-construction, garage-construction, housing, dacha, garage, gardening cooperatives, as well as homeowners' associations and some other cooperatives.
The name of the cooperative indicates the specifics and types of activities of this legal entity. Thus, housing-construction, dacha-building and garage-building cooperatives imply that at the time of establishment of the cooperative the object (apartment residential building, dacha building, garages, etc.), to which the cooperative subsequently acquires rights, does not exist. While when establishing a housing, dacha or garage cooperative, these objects already exist.
Share contributions are used to conduct trade, procurement, production and other activities in order to meet the material and other needs of members. A consumer cooperative can exist both as an independent organizational and legal form of a legal entity (for example, housing construction cooperatives), and in the form of a consumer society (district, city, etc.), and as a union of consumer societies (district, regional, regional etc.), which is a form of association of consumer societies. The name of a consumer cooperative must contain an indication of the main purpose of its activities, as well as the word “cooperative” or the words “consumer society” or “consumer union”. All these requirements are reflected in the law.
A religious association is recognized as a voluntary association of citizens formed for the purpose of jointly professing and spreading faith and having such characteristics as religion, teaching and religious education of its followers, as well as the performance of divine services and other religious rites and ceremonies.
Only individuals can be members of religious organizations.
Religious associations can be created in the form of religious groups and religious organizations. At the same time, the creation of religious associations in government bodies and other government bodies, state institutions and local government bodies is prohibited.
Like other non-profit organizations, religious organizations have the right to engage in business activities only to achieve the purposes for which they were created. A significant difference between this organizational and legal form from a number of other forms of non-profit organizations is that members of a religious organization do not retain any rights to the property transferred into its ownership. Members of a religious association are not responsible for the obligations of the organization, and the organization is not responsible for the obligations of its members.
This is a form of national-cultural self-determination, which is an association of citizens of the Russian Federation who identify themselves with a certain ethnic community in a situation of a national minority in the relevant territory. A non-profit organization in the form of national-cultural autonomy is created on the basis of their voluntary self-organization in order independent decision issues of preserving identity, development of language, education, national culture.
According to the Law of the Russian Federation “On National-Cultural Autonomy”, national-cultural autonomies can be local (city, district, township, rural), regional or federal.
Institution (non-profit organization)
Depending on the owner there are
A state or municipal institution can be
As a rule, most institutions are state or municipal, i.e. their founders are various government bodies and municipalities.
Institutions can be created not only by the state represented by its bodies, but also by other participants in civil circulation, including commercial organizations. Institutions include cultural and educational organizations, healthcare and sports, social protection agencies, law enforcement agencies and many others.
Since the range of institutions is quite wide, they legal status determined by many laws and other legal acts. Does not establish legislation and uniform requirements to the constituent documents of institutions. Some institutions operate on the basis of a charter, others - on the basis of a standard provision for this type of organization, and some - in accordance with provisions approved by the owner (founder).
Institutions, unlike other types of non-profit organizations, are not the owner of their property. The owner of the institution's property is its founder. Institutions have a limited right to the property transferred to them - the right of operational management. Institutions that have property under the right of operational management own, use and dispose of it within the limits established by law, in accordance with the goals of their activities and the tasks of the owner, as well as in accordance with the purpose of the property.
| Legal entities | |
|---|---|
| Commercial | Business partnership (Full on faith) Limited liability company Additional liability company Joint stock company (Open Closed) Production cooperative Unitary enterprise |
| Non-profit | Consumer cooperative Public association (Organization Movement Foundation Institution Amateur body Political party) Religious organization Foundation Establishment |
| Other | State registration Insolvency Association (union) Individual entrepreneur |
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- (NPO) an organization that does not have profit making as the main goal of its activities and does not distribute the profits received among participants. Non-profit organizations can be created to achieve social, charitable ... Wikipedia
NON-PROFIT ORGANIZATION- in accordance with Art. 46 of the Civil Code, a non-profit organization is a legal entity that does not have profit as the main goal of its activities and does not distribute the profits received among participants. Legal entities that are... ... Legal Dictionary of Modern Civil Law
An institution is a non-profit organization created by the owner to carry out managerial, socio-cultural or other functions of a non-commercial nature. The only type of non-profit organization that owns property on... ... Wikipedia
Establishment- a non-profit organization created by the owner to carry out managerial, socio-cultural or other functions of a non-profit nature and financed by him in whole or in part. The rights of an institution to the property assigned to it... ... Accounting Encyclopedia
This term has other meanings, see Institution (meanings). An institution is a non-profit organization created by the owner to carry out managerial, socio-cultural or other functions of a non-profit nature and... ... Wikipedia
Technical Translator's Guide
This term has other meanings, see Organization (meanings). This article or section needs revision. Please improve the article according to... Wikipedia
ESTABLISHMENT OF NON-PROFIT ORGANIZATIONS- an institution is a non-profit organization created by the owner to carry out managerial, socio-cultural or other functions of a non-commercial nature and financed in whole or in part by this owner. Property… … Great Accounting Dictionary
ESTABLISHMENT OF NON-PROFIT ORGANIZATIONS- an institution is a non-profit organization created by the owner to carry out managerial, socio-cultural or other functions of a non-commercial nature and financed in whole or in part by this owner. Property… … Large economic dictionary
Establishment- 1. An institution is recognized as a non-profit organization created by the owner to carry out managerial, socio-cultural or other functions of a non-commercial nature...
* The calculations use average data for Russia
We are all accustomed to the fact that being an entrepreneur is a common occupation, even a profession to some extent. When Russian government saw the light and realized that a planned economy, together with socialism and even more so fabulous communism, is nothing more than a simple utopia (at least in at this stage development of mankind), it was decided to return to a less perfect formation according to Marx. Capitalism became legal, which means entrepreneurship became legal. Many people began to engage in what just yesterday was called speculation and theft from society, and then few understood the purpose of non-profit organizations also prescribed by 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.
There are still many inaccuracies and unnecessary concepts in Russian legislation; for example, many types of NPOs (namely, this abbreviation has become commonly used, like LLC for a limited liability company), described in the law, differ only in their 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 details, distinguishing between the concepts of partnership and association.
A person or group of people who decide to create a non-profit organization rarely asks the question “why?” But ordinary people are sometimes interested in this question. Really, why? After all, a non-profit organization in its concept contains the meaning that it will not be possible to make a profit. Why do people waste their time and energy on maintaining an entire enterprise? And where do we sometimes get a considerable amount of funds to support the organization?
In fact, a significant part of NPOs rests on the enthusiasm and donations of their participants, who, thanks to their registered legal form have the opportunity 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 seek to unite and attract new supporters (for example, a party can also be a non-profit organization), and take on responsibilities that are not regulated by government organizations.
Separately, it is worth mentioning 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 have as its main goal making a profit. The main one, but no one forbids having other goals...
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Non-profit organizations are also called the “third sector”, thus contrasting them with public (state) and commercial organizations. Historically, NGOs, which are more interested in solving their issue, are much more effective in solving it than the state, sometimes even in the case of acute problems. Of course, who will take care of society if not society 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. It is rare that a non-profit association manages without outside sponsorship, while in other cases capital accumulation and even profit-making may occur.
Yes, an NPO can also act as an intermediary of commodity relations, carry out its own sales 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, it turns out to be a vicious circle. However, no one creates an NPO to make a profit; a similar organization can be created by a commercial institution, but for completely different purposes.
In general, we can say that non-profit organizations determine whether a society is free. If NPOs can conduct their activities without control and restrictions (up to certain limits, of course) from the state and generally exist and can be formed, then this indicates the provision of freedoms and rights to the population. If NPOs are effective in their activities, then the 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 of the Russian Federation. In order for the possibility of creating an NPO to be considered at all, the following package of documents must be submitted:
The application for registration of a legal entity itself. The application form can be found on the Ministry of Justice website or received on site. The application is signed by a representative of the future non-profit organization. They will consider the application only if no more than three months have passed since the decision to create the NPO.
Receipt for payment of 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 you will have to pay another 2 thousand.
Minutes of the founding meeting or decision (if the founder is one person) on the creation of an NPO.
Charter and other constituent documents. Creating these papers can take quite a lot of time, and sometimes it is easier to turn to a lawyer for a competent formulation of the goals of your activities.
Details of the non-profit organization, indicating the address, accounts, information about the founders, etc.
Documents confirming the right of ownership and disposal of premises and equipment.
The period 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 solving bureaucratic issues, you can begin the direct activities of the organization. However, an NPO may not register its activities, remaining an informal organization, but in this case it will be deprived of all opportunities and privileges, remaining only a group 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 organization's goals, formal or informal activities may be preferable.
In general, all non-profit organizations can be divided into direct organizations and movements, and the difference is that the first form provides for mandatory membership of its participants, while the second form may presuppose possible membership, but does not necessarily establish it. The forms of NPOs directly prescribed by law can relate to both 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 does not have a membership. Thus, no one has the opportunity to create a state corporation.
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Association. Also called a union, this double form “Association (union)” is often 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 belong to other non-profit organizations. The Union operates in accordance with the Civil Code of the Russian Federation, and is defined as a form of non-profit organization in which membership is mandatory. Hence, the activities of the association are regulated by the General Meeting of Members. In practice, commercial organizations join 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, this form of NPO does not care for world peace, for example, but pursues more mundane goals and solves more pressing issues.
An amateur organ. It is a non-membership association that seeks to resolve pressing social issues. As a rule, it has no relation to theatrical, musical and other amateur dance performances, unless it is the “Union for the Defense of Artists,” for example. A distinctive feature of an amateur body is that it seeks to solve not the problems of its members (which, in essence, do not exist), but of 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, the structure of the party is very complex and it can only be registered if a number of conditions are met. The most serious restrictions relate to 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 consist of 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. The party is an exclusively political organization; its goals are only to participate in the political life of the people. Any party strives for power. But from a legal point of view, it is a non-profit organization and in many ways is regulated in the same way as all other associations.
Consumer cooperative. Significantly different 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 to make a profit, but it is given 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 satisfy the needs of its members for goods and services. You cannot become an accomplice in the creation of a cooperative without paying share contribution, from which the initial capital of the enterprise is formed. A consumer cooperative can only exist if its participants are at least individuals, otherwise the cooperative must be dissolved and transformed into another form of legal entity. Thus, a consumer cooperative is a form of non-profit organization in which both ordinary citizens and legal entities can (and should) be members, and in which membership is mandatory.
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Trade union. It is created, as the name implies, with the aim of protecting and defending the interests of workers. As a rule, associations occur between people of the same profession or industry. Trade unions today can also advocate for the resolution of social issues that are not directly related to the area in which the trade union should work. Sometimes such organizations really help the ordinary worker achieve his rights, and sometimes trade unions become an additional burden for the working person, because sometimes they conduct 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 members of a trade union or not. In practice, you may encounter a trade union that helps only its members who have made any material contribution to the development of the organization.
Religious organization. By an understandable coincidence, it is classified as a non-profit organization, although most of such associations are more suitable for the definition of a branch political party on land or a company with a complete lack of responsibility. As the name implies, it is created with the goal of bringing its brand of opium to the people. Such an organization not only tries to involve as many followers as possible, but also conducts its own religious rituals. In general, it is interpreted separately from the concept of a sect, although at times it can actually appear as 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 field. A kind 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, since 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 sector of the market, can oversee the legality of actions taken by participants in this market. A self-regulatory organization can become a powerful tool for regulating relations between organizations, relieving the state itself of this responsibility.
Homeowners Association. It has the generally accepted abbreviation TSG. It is an association of owners of neighboring plots or apartments who jointly manage the common territory. Sometimes it does very well important function, sometimes solving problems that have arisen simply due to the fact that it is a legal entity. It solves many everyday problems, and, when its creation is advisable, it becomes an indispensable element for the coexistence of several neighboring apartments or households. As a rule, membership in an HOA is mandatory and strictly limited, but in practice the partnership acts only in the general interests, which means it protects the interests of home owners, regardless of whether they are members of the organization or not. Several HOAs can merge into a single organization or form unions.
Institution. It can be created for different purposes, but usually these are socially beneficial endeavors. The founder of the largest part of institutions in the Russian Federation was the state itself, but both citizens and legal entities can create their own institutions. The main distinctive feature is that the establishment is one of two forms of organizations and the only form of a non-profit organization that has the right to operationally manage property. At the same time, the organization itself does not have its own property; it is legally assigned to the creators of the organization itself. Often institutions are founded by commercial enterprises that seek to engage in charity or those very socially significant and useful causes, while the NPO itself remains an accountable and completely dependent branch of the parent enterprise. Recently appeared special kind institution is 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 NPO, the founders do not bear subsidiary liability, unlike the founders of institutions.
Fund. It is a non-profit organization that is easier to create than to liquidate. The foundation is initially created for the purpose of accumulating capital for socially beneficial 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 otherwise obtain money in a legal way and spend it on the purpose specified in the charter. For example, feeding children in Zimbabwe. Or build a new sports complex. In order to ensure that the fund’s money is directed exactly where it was planned, a board of trustees is created from disinterested (third-party) 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 of the public life of the state, and sometimes they directly influence the activities of entrepreneurs. NPO can become in a good way other use of capital other than commercial.
Matthias Laudanum
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