Any non-profit organization. The enterprise is non-profit. Taxation and accounting

Institution (non-profit organization)

Kinds

Depending on the owner allocate

• State institutions - founders are various government bodies
• Municipal institutions - founders are various municipalities
• Private founding institutions are commercial organizations .

State or municipal institution

• budgetary
• autonomous

Features of functioning

Generally, most institutions are state or municipal, i.e. their founders are various state bodies and municipalities.

Not only the state represented by its bodies, but also other participants in civil circulation, including commercial organizations, can create institutions. Institutions are organizations of culture and education, healthcare and sports, social protection agencies, law enforcement agencies and many others.

Since the range of institutions is quite wide, their legal status is determined by many laws and other legal acts. It does not establish legislation and uniform requirements for the constituent documents of institutions. Some institutions operate on the basis of the charter, others - on the basis of a model regulation on this type of organization, and some - in accordance with the provisions approved by the owner (founder).

Institutions, unlike other types of non-profit organizations, do not own 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.

Notes

Wikimedia Foundation. 2010 .

See what "Institution (non-profit organization)" is in other dictionaries:

- (NPO) an organization that does not have as the main goal of its activity the extraction of profit and does not distribute the profit received among the 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 making as the main goal of its activities and does not distribute the profit received among the participants. Legal entities that are ... ... Legal Dictionary of Modern Civil Law

Institution is a non-profit organization created by the owner to carry out managerial, socio-cultural or other functions of a non-profit nature. The only type of non-profit organization that owns property on ... ... Wikipedia

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Technical Translator's Handbook

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-profit nature and financed in full or in part by this owner. Property… … Big 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-profit nature and financed in full or in part by this owner. Property… … Big Economic Dictionary

institution- 1. 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 ...

The category of the most common organizational structures in Russia includes companies. And, although their formation is not related to business and income generation, NPOs are related to profit-making activities. What is the main activity of NGOs - we will consider in our material.

Basics

Non-profit associations do not have the right to engage in business for the purpose of generating income, however, such activities aimed at achieving the goals of the organization are not prohibited (Law No. 7-FZ of the Russian Federation, Chapter 4). At the legislative level, Russia encourages the formation of NGOs; the state provides special benefits for non-profit structures. The definition of organizations of this format is spelled out in Art. 50 of the Civil Code of the Russian Federation.

The creation of NCOs is aimed at conducting the main activity, which is supported by the state in order to implement social programs. To include:

• . The main tasks of organizations are services in the field of law, sports, science, healthcare, education (Article 123.24 of Law No. 51-FZ).
• . Share contributions act as a material base. The company is created on the terms of membership, and the activity is aimed at obtaining services (goods) for the organization's own needs (Article 123.2 of Law No. 51-FZ).
• Funds. The work of organizations is aimed at goals that are useful to society. Associations of this type do not have membership, and their main tool is the use of property and funds formed by the founders (Article 123.17 of Law No. 51-FZ).
• Public and religious associations. They are created on the basis of the unity of views of the founders. The activities of the structure are aimed at achieving the main goals of NPO participants (Article 123.26 of Law No. 51-FZ).
• State corporations. The founder of the organization is the state. The work of the organization is aimed at fulfilling public, managerial or social tasks (Article 123.21 of Law No. 51-FZ).
• non-profit partnerships. Created by citizens of the Russian Federation or legal entities. The association is based on the membership of NPO participants (Article 8 of Law No. 7-FZ of the Russian Federation).
• Associations of legal entities (associations, unions). NPOs are created to protect property rights (Article 123.8 of Law No. 51-FZ).

What's special?

All areas of non-profit organizations have features that distinguish them from standard commercial companies. The work of organizations of this form is focused on social goals, the formation of a legal entity is not necessary for an association, there are some restrictions in the process.

Entrepreneurial activity for the purpose of generating income is prohibited by law, however, the provision of paid, management services, training programs and educational events is not prohibited. The main condition is that the flow of profit should be directed towards achieving the goals for which a specific structure of the NPO was created.

Unlike commercial structures, some forms of NCOs operate without official registration. These include social movements, foundations, amateur performance structures. In this case, associations are deprived of the rights of legal entities and do not act as subjects of civil legal relations.

Not every non-profit organization can be declared bankrupt in the standard procedure. The process of liquidation of NCOs does not affect political parties, institutions, religious communities, since there is no division of property in these structures. Despite the fact that there is no specific term for the existence of an NPO, the formation of a non-profit type company with a limited period of validity is legally allowed.

Areas of activity

Depending on the structure of organizations, the main area of ​​activity of NCOs covers the following areas:

• Healthcare.
• Charity.
• Social protection.
• Education.
• Legal protection.
• Culture.
• Religion.
• Ecology.
• housing problems.
• Interethnic relations.
• Analytics.
• Spheres of professional level.
• Development of civil defense of the population.

According to the current legislation of the Russian Federation, NCOs can be engaged in one or more types of activities, the directions of which are specified in (Law No. 7-FZ, Article 24).

Main positions

An organization of a non-profit type acts as an entity that unites citizens to participate in solving social and public problems. The principles of the creation and existence of NCOs must correspond to the field of activity and the foundations of the organization.

The existence of NCOs is based on the following principles:

1. Self control. Within the association, control over the direction of activity is carried out, a systematic assessment of its quality is carried out.
2. Public benefit. The organization implements and supports the interests of society, attracts the attention of the authorities and the media to social problems.
3. Cooperation. The NPO develops partnerships with stakeholders in order to achieve the goals of the association.
4. A responsibility. The association is responsible to the target audience, society and must take into account the consequences of its work for the environment, citizens, and other associations.
5. Legal regulations. The activities of NCOs do not contradict the law, they are subject to the constituent documents of the organization.
6. Availability. Information about the activities, missions and income of the association is open to interested citizens. An NPO may close access to data, the disclosure of which may adversely affect its existence, if this is not prohibited by law.
7. The freedom of action. The association is free to choose the direction of activity and the method of implementing its goals. The NPO openly expresses its position and supports it in relation to social problems.
8. Democratic governance. The leadership of an NPO informs members about the missions, legal conditions and objectives of the organization. The work is carried out on the principle of mutual respect and democracy. NPO members have the right to openly discuss issues related to the goals and work of the organization.

An NPO may close access to data, the disclosure of which may adversely affect its existence, if this is not prohibited by law.

A non-profit type organization does not use its advantages that discriminate against other organizations. The actions or omissions of an NPO should not lead to negative results or infringement of the rights of other companies.

Conclusion

Non-profit organizations pursue a specific goal that improves the position of certain social groups. The main activity of an NPO must strictly obey the founding documents of the company, support the principles of its existence and work for the benefit of the public.

And not distributing the profits received among the participants. Non-profit organizations can be created to achieve social, charitable, cultural, educational, scientific and managerial goals, in the areas of protecting the health of citizens, developing physical culture 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. Non-profit organizations have the right to engage in entrepreneurial activities only if this activity is aimed at achieving the goals of the organization.

Types of non-profit organizations

Notes

see also

Links

Wikimedia Foundation. 2010 .

See what "Non-profit organization" is in other dictionaries:

See Non-Profit Organization Glossary of business terms. Akademik.ru. 2001 ... Glossary of business terms

non-profit organization- An organization that does not have profit as its main goal and does not distribute the profits among the participants. This organization can carry out entrepreneurial activities only insofar as it serves the achievement of goals, for the sake of ... ... Technical Translator's Handbook

Non-profit organization- (English non-profit organization) in the civil law of the Russian Federation, an organization that does not have profit making as the main goal of its activities and does not distribute the profits received among the participants. The exception is… Encyclopedia of Law

Law Dictionary

Non-profit organization- an organization that does not have profit making as the main goal of its activities and does not distribute the profit received among the participants. Non-profit organizations can be created to achieve social, charitable, ... ... Administrative law. Dictionary-reference

non-profit organization- according to the civil legislation of the Russian Federation, a legal entity whose main purpose is not related to making a profit and which does not distribute the profit received among the participants. Legal entities that are N.O. can be created in the form of ... ... Big Law Dictionary

Non-profit organization- NON PROFIT MAKING ORGANIZATION An organization that does not aim to make a profit, such as a charitable organization... Dictionary-reference book on economics

Non-profit organization- 1. A non-profit organization is an organization that does not have profit making as the main goal of its activities and does not distribute the profits received among the participants ... Source: Federal Law of 01/12/1996 N 7 FZ (ed. from ... ... Official terminology

Non-profit organization- A non-profit organization is an organization that does not have profit making as the main goal of its activities and does not distribute the profit received among the participants. Federal Law of 12.01.96 N 7 FZ, Art. 2 ... Dictionary of legal concepts

In accordance with the civil legislation of the Russian Federation, a legal entity that does not have profit making as the main goal of its activity and does not distribute the profit received among the participants. Legal entities that are N.o. may ... ... Encyclopedic Dictionary of Economics and Law

Books

• non-profit organizations. Legal regulation, accounting and taxation, Mityukova Elvira Saifullovna. The book "Non-Profit Organizations: Legal Regulation, Accounting and Taxation" (3rd ed., additional and revised) explains issues related to the features of registration, ...

A non-profit organization may be the founder of a commercial enterprise. This is provided by law. For example, an ANO (autonomous non-profit organization) engaged in educational activities has the right to become the sole founder of an LLC that will be engaged in trading, manufacturing, intermediary and other activities. At the same time, enterprises pay taxes and keep accounting records separately, as two different organizations. Other not-for-profit firms can do the same.

A non-profit organization is created to address the issues of a group of people united by common goals and interests. As a rule, these structures solve social problems, engage in charity work, and contribute to the development of education, healthcare, and culture. Some types of non-profit structures, for example, charitable foundations, direct contributions received on a voluntary basis from individuals and organizations to provide assistance to needy citizens, to build schools, hospitals, kindergartens, etc.

The profit received as a result of the activities of a non-profit enterprise is not distributed among the participants, but is directed to the solution of those tasks for which the organization was created. This is the main difference from commercial companies created specifically for the sake of making a profit, which, after paying all taxes, remains at the disposal of the participants in the company.

Interaction between non-profit and commercial organizations

Sometimes it is beneficial for commercial organizations to team up with non-profit enterprises if they have a common goal or if their interaction helps both parties. Such organizations are called associations (unions). At the same time, both parties retain the rights of legal entities. Entrepreneurial activity is important for most non-profit firms, since funds are needed to solve any social problem. The law does not prohibit unprofitable companies from participating in entrepreneurship. It helps to solve tasks effectively.

Non-profit organizations, despite the fact that the purpose of their activities is not to make a profit, however, can engage in entrepreneurial activities if it is consistent with the statutory goals.

Moreover, for some types of non-profit organizations, the law provides for goals that are close to the goals of commercial organizations, for example:

consumer cooperative

autonomous non-profit organization

The difference between an LLC and an NPO is not who has the right to engage in entrepreneurial activity (both have the right), but what to do with the income received. Accordingly, you need to decide: is the activity planned to be self-sustaining or profitable?

If you believe that the income from this activity will be spent on it, then the existing organization is enough.

But if a certain profit is expected, which is planned to be distributed among the founders, then it is impossible to do without the creation of an LLC. The scheme can be, for example, as follows: an NPO carries out the social activities you indicated, and services are directly provided by a service company, LLC. Payment for services can be made either by the NCO itself (in this case, the participants pay the fees to the NCO, and the NCO pays the services of the LLC out of them) or by the participants (in this case, payments are made to the LLC, bypassing the NCO).

Any organizations are divided into non-profit and commercial structures. The goals of creating both groups are their main differences. This difference can already be understood by the general designations: commercial and non-profit organizations. Examples of both will be given in this article. More attention, of course, will go to non-commercial ones, since the article is dedicated to them. For comparison, we will first focus on another group.

Commercial organizations

People who create a kind of community and pursue the goal of making a profit from their activities unite in commercial organizations. According to the main legal and organizational forms, they are divided into the following varieties:

Open Joint Stock Companies, or OJSC;

Closed type companies - CJSC;

Limited liability companies, or LLC.

Non-profit organizations: examples and characteristics

The receipt and distribution of profits is far from the main goal of such communities.

By law, doing business is not prohibited, but they are required to use the profits received for the main goals of the organization, and not for personal enrichment. For example, non-profit scientific organizations purchase equipment, raw materials and invest in the development of new projects. Medical societies are expanding the range of services for the population.

Non-profit organizations can appear at any level, from local to international, at the initiative of citizens who come together to express and protect their interests.

Their mission is charity, the provision of satisfaction of the spiritual needs of citizens, health protection, the development of sports, culture, and the provision of legal services. That's what non-profit organizations do. Examples of their activities are described below.

Nationwide public organizations

1. One of the world's largest charitable foundations for the protection of wildlife - the abbreviation WWF. It operates in over 130 countries. Since 1988, he began to promote his projects in Russia. In 1994, a WWF representative office was opened in our country.

2. Meet FCEM - World Association of Women Entrepreneurs. This organization helps to find contacts in the business environment, holds exhibitions, round tables, seminars, and does charity work.

3. MKKK is the International Committee of the Red Cross. Another independent humanitarian organization operating around the world. Its task is to provide assistance to those who have suffered in armed conflicts.

Examples of non-profit organizations in Russia

1. Russian Library Association. It was created in order to enhance the prestige of these institutions in society. The RLA maintains and develops librarianship in our country and establishes contacts with professionals from abroad.

2. The largest charitable movement - Russian Abbreviated - Rusfond. This organization provides targeted assistance to those in need: families with many children, the disabled, foster children, orphanages, hospitals.

Socially oriented non-profit organizations

In 2010, on April 5, the main federal law, adopted in 1966 and called "On non-profit organizations", was amended. The documented list of activities allowed these organizations to acquire the status of socially oriented ones.

Such communities involve receiving assistance from the state. These may be various benefits, for example, on the payment of taxes. Support is provided in the retraining of personnel and the improvement of their qualifications. Placed orders for the supply of goods and services.

Non-profit organizations - examples of socially oriented communities - are included in a special register and systematized.

In addition to financial support, they can be provided with non-residential premises for long-term use free of charge or at a big discount.

Socially oriented non-profit organizations are becoming a new reality in Russian society. You can see examples of them all over the place.

Forms of non-profit organizations

From a wide list, consider some of them.

The most common form - Examples - Occupational Safety and Health Centers. There are such organizations in any field, and they are engaged in providing services for employers. Provide training to occupational safety specialists. Trained in fire safety and emergency response.

Autonomous non-profit organizations are examples of communities in which there is no membership of either legal entities or citizens. Supervision of activities lies with the founders, who use the services of the organization on an equal footing with others.

Foundations are no less popular as non-profit organizations. Examples are the well-known charitable organization Podari Zhizn. This fund was established by the actress Chulpan Khamatova and her colleague. Many of their comrades in the creative workshop (artists, musicians) participate in charity events, helping children with cancer.

Foundations also do not have membership, respectively, no mandatory contributions are paid. Only voluntary contributions are possible. Foundations are also allowed to engage in business activities.

The responsibility of such organizations includes an annual report on the used property.

Consumer cooperatives are another example of non-profit organizations. Citizens unite voluntarily. Fees are payable upon entry and during membership.