Non-profit legal entities. Non-profit organizations include Non-profit legal entities

Institution (not commercial organization)

Views

Depending on the owner, there are

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

State or municipal institutions are

• budgetary
• autonomous

Features of functioning

As a rule, most of the institutions are state or municipal, i.e. their founders are various state bodies and municipalities.

Institutions can be created not only by the state in the person of its bodies, but also by other participants in civil turnover, including commercial organizations. Institutions are organizations of culture and education, health care and sports, bodies social protection, 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... Does not establish legislation and uniform requirements to the constituent documents of institutions. Some institutions operate on the basis of the charter, others - on the basis of a model regulation for this type of organization, and some - in accordance with the provisions approved by the owner (founder).

Institutions, unlike other types non-profit organizations are not the owner of their property. The owner of the property of an institution is its founder. Institutions have a limited right to the property transferred to them - the right of operational management. Institutions that have property on the basis of 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 (edit)

Wikimedia Foundation. 2010.

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

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

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

Institution- a non-profit organization created by the owner to carry out managerial, social, cultural or other functions of a non-profit nature and financed by him in whole or in part. The rights of the institution to the property assigned to it ... ... Accounting encyclopedia

This term has other meanings, see Institution (meanings). 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 (disambiguation). 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, social, cultural or other functions of a non-profit nature and financed in whole 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, social, cultural or other functions of a non-profit nature and financed in whole or in part by this owner. Property… … Big Dictionary of Economics

Institution- 1. An institution is a non-profit organization created by the owner to carry out managerial, social, cultural or other functions of a non-profit nature ...

Non-profit organizations - legal entities that do not pursue profit-making as the main goal of their activities and do not distribute the received profit among the participants (Article 50 of the Civil Code of the Russian Federation).

Distinguishing non-profit organizations from commercial ones:

• for non-profit organizations economic activity is auxiliary, ensuring their participation in property turnover, and the civil status of these organizations is of secondary importance;
• commercial organizations carry out economic activity, which is basic for them and is fully regulated by civil law.

Unlike commercial organizations, non-commercial organizations are not professional participants in property relations. Therefore, for non-commercial legal entities, the legislator establishes special (target) legal capacity(clause 1 of article 49 of the Civil Code) and allows the use of their property only to achieve the goals specified in their constituent documents(clause 4 of article 213 of the Civil Code).

The performance of non-commercial legal entities in civil circulation is due to necessity material support their main activity that doesn't have to be entrepreneurial.

Non-profit organizations can be created to achieve social, charitable, cultural, educational, scientific and managerial goals, in order to protect the health of citizens, develop physical culture and sports, satisfying the spiritual and other intangible needs of citizens, protecting the rights and legitimate interests of citizens and organizations, resolving disputes and conflicts, providing legal assistance, as well as for other purposes aimed at achieving public goods (Article 2 of the Federal Law of 12.01.1996 7-ФЗ "On non-profit organizations").

Thus, non-profit organizations carry out activities aimed at the formation of public goods, they are the strongholds of the infrastructure of civil society. They participate not in production, but in the redistribution of material wealth (national product). In all other respects, non-profit organizations are full and permanent participants in property turnover along with commercial organizations.

More details

A non-profit organization can be created as a result of:

1. its institutions;
2. reorganization of another non-profit organization of the same organizational and legal form;
3. as a result of reorganization in the form of transformation of a legal entity of another organizational and legal form (in cases stipulated by federal laws).

The decision to create a non-profit organization as a result of its establishment is made by its founders (founder).

A non-profit corporate organization is the owner of its property.

The charter of the non-profit corporate organization it may be stipulated that decisions on the creation of other legal entities by the corporation, as well as decisions on the corporation's participation in other legal entities, on the creation of branches and on the opening of representative offices of the corporation, are taken by the collegial body of the corporation.

A non-profit organization is considered to be created as a legal entity from the moment of its state registration in the manner prescribed by law, owns or is in operational management of separate property, is responsible (except for cases established by law) for its obligations with this property, can, on its own behalf, acquire and exercise property and non-property rights, bear obligations, be a plaintiff and defendant in court.

A non-profit organization must have its own balance sheet and / or budget.

A non-profit organization is created without limiting the period of activity, unless otherwise established by the constituent documents of a non-profit organization.

A non-profit organization has the right to established order open bank accounts on the territory Russian Federation and outside its territory, with the exception of cases established by federal law.

The non-profit organization has a seal with full name this non-profit organization in Russian.

A non-profit organization has the right to have:

• stamps and forms with their name;
• symbols - emblems, coats of arms, other heraldic signs, flags and hymns, the description of which must be contained in the constituent documents.

List of non-profit organizations

Institution- a unitary non-profit organization created by the owner for the implementation of managerial, socio-cultural or other functions of a non-profit nature (Article 123.21 of the Civil Code of the Russian Federation).

Autonomous non-profit organization - a unitary non-profit organization that does not have membership and was created on the basis of property contributions from citizens and (or) legal entities in order to provide services in the fields of education, health care, culture, science and other areas. commercial activities(Article 123.24 of the Civil Code of the Russian Federation).

Religious organization - voluntary association permanently and for legal grounds citizens of the Russian Federation or other persons living in the territory of the Russian Federation, formed by them for the purpose of joint confession and dissemination of faith and registered in the manner prescribed by law as a legal entity (local religious organization), an association of these organizations (centralized religious organization), as well as created by the said association in accordance with the law on freedom of conscience and on religious associations for the purpose of joint confession and dissemination of faith, an organization and (or) a governing or coordinating body created by the said association (Article 123.26

2. Non-profit organizations can be created to achieve social, charitable, cultural, educational, scientific and managerial goals, in order to protect the health of citizens, develop physical culture and sports, meet the spiritual and other intangible needs of citizens, protect the rights and legitimate interests of citizens and organizations, resolving disputes and conflicts, providing legal assistance, as well as for other purposes aimed at achieving public goods.

2.1. Socially oriented non-profit organizations are non-profit organizations created in the forms provided for by this Federal Law (with the exception of state corporations, state companies, public associations that are political parties) and carrying out activities aimed at solving social problems, the development of civil society in the Russian Federation, as well as the types of activities provided for in Article 31.1

2.2. A non-profit organization - a provider of socially useful services is understood as a socially oriented non-profit organization that has been providing publicly useful services of adequate quality for one year or more, is not a non-profit organization performing the functions of a foreign agent, and has no debts in taxes and fees, other stipulated by law Russian Federation obligatory payments.

3. Non-profit organizations can be created in the form of public or religious organizations (associations), communities of indigenous peoples of the Russian Federation, Cossack societies, non-profit partnerships, institutions, autonomous non-profit organizations, social, charitable and other foundations, associations and unions, as well as in other forms provided for by federal laws.

(see text in previous edition)

4. In this Federal Law, a foreign non-profit non-governmental organization means an organization that does not have profit as the main goal of its activities and does not distribute the received profit among the participants, created outside the territory of the Russian Federation in accordance with the legislation of a foreign state, the founders (participants) of which are not government bodies.

5. A foreign non-profit non-governmental organization carries out its activities on the territory of the Russian Federation through its structural units- departments, branches and representative offices.

A structural unit - a branch of a foreign non-profit non-governmental organization is recognized as a form of a non-profit organization and is subject to state registration in the manner prescribed by Article 13.1 of this Federal Law.

Structural subdivisions - branches and representative offices of foreign non-profit non-governmental organizations acquire legal capacity on the territory of the Russian Federation from the date of entry into the register of branches and representative offices of international organizations and foreign non-commercial non-governmental organizations information about the corresponding structural subdivision in the manner prescribed by Article 13.2 of this Federal Law.

ConsultantPlus: note.

Item 6, Art. 2 does not apply to religious organizations, associations of employers, CCIs, state corporations, state-owned companies, as well as to NGOs created by them, state and municipal institutions, international funds.

6. In this Federal Law, a non-profit organization performing the functions of a foreign agent means a Russian non-profit organization that receives funds and other property from foreign states, their state bodies, international and foreign organizations, foreign citizens, stateless persons or persons authorized by them. and (or) from Russian legal entities receiving funds and other property from these sources (with the exception of open joint stock companies with state participation and their subsidiaries) (hereinafter referred to as foreign sources), and which participates, including in the interests of foreign sources, in political activities carried out on the territory of the Russian Federation.

A non-profit organization, with the exception of a political party, is recognized as participating in political activities carried out on the territory of the Russian Federation if, regardless of the goals and objectives specified in its constituent documents, it carries out activities in the field of state building, protection of the foundations of the constitutional system of the Russian Federation, federal structure Of the Russian Federation, protection of the sovereignty and ensuring the territorial integrity of the Russian Federation, ensuring the rule of law, law and order, state and public security, national defense, foreign policy, socio-economic and national development Of the Russian Federation, the development of the political system, the activities of state bodies, local self-government bodies, legislative regulation of human and civil rights and freedoms in order to influence the development and implementation of state policy, the formation of state bodies, local self-government bodies, their decisions and actions.

This activity is carried out in the following forms:

participation in organizing and conducting public events in the form of meetings, rallies, demonstrations, processions or picketing or in various combinations of these forms, organization and conduct of public debates, discussions, speeches;

Non-profit legal entities is an organization that does not have income generation as its main goal and does not distribute the resulting net income among its participants.

Non-profit organizations can be created in the form of an institution, a public association, a joint-stock company, a consumer association of legal entities in the form of an association (union) and in another form stipulated by legislative acts.

From of this list forms we see that the organizational and legal forms of non-commercial legal entities is not exhaustive and can be supplemented by legislative acts than the organizational and legal forms of commercial legal entities.

A non-profit organization may engage in entrepreneurial activity only insofar as it is consistent with its statutory goals.

Non-profit organizations can be created to achieve social, cultural, scientific, educational, charitable, managerial goals; protection of the rights, legitimate interests of citizens and organizations; resolution of disputes and conflicts; satisfaction of spiritual and other needs of citizens; protection of public health, environmental protection, development of physical culture and sports; provision of legal assistance, as well as for other purposes aimed at ensuring public goods and benefits of its members (participants).

Consider the organizational and legal forms of non-commercial legal entities.

Institution. Article 8 of the Law "On Non-Commercial Organizations" gives the concept of an institution. An institution is an organization created and financed by its founder for the implementation of managerial, socio-cultural or other functions of a non-commercial nature.

An institution can be formed on the basis of both state and private ownership. Consequently, institutions are subdivided into public and private.

A state institution is an institution created by the state in accordance with the Constitution and laws of the Republic of Kazakhstan or by decisions of the President of the Republic of Kazakhstan, the Government of the Republic of Kazakhstan and Akims of the capital, regions, city of republican significance and maintained only at the expense of state budget unless otherwise provided by legislative acts.

A private institution is an organization that is not part of the state structure, created by individuals and (or) non-state legal entities for the implementation of managerial, socio-cultural or other functions of a non-commercial nature.

Institutions are government bodies (as subjects of civil law), educational, cultural and sports institutions, etc.

Institutions are not the owners of the property, but have the right of operational management, and are financed by the owner of his property.

In case of insufficiency at the institution Money to meet the claims of its creditors, the owner of the property bears subsidiary liability for the obligations of the institution.

Public association. The next organizational and legal form of a non-profit organization is public association.

According to Art. 11 of the Law of the Republic of Kazakhstan "On non-profit organizations" and art. 106. Civil Code. A public association is an organization created as a result of a voluntary association of citizens in order to achieve common goals that do not contradict the legislation of the Republic of Kazakhstan.

Public associations include political parties, trade unions, voluntary societies, creative unions, etc.

The goals the public association is directed to achieve are not related to the receipt of profit by its members; citizens unite to meet their spiritual and other non-material needs.

Need for definition legal status public

associations in the Civil Code is exclusively related to their participation in

property relations and the limits of civil law regulation of relations associated with their establishment and activities should be limited to the specified area. Legal status public associations are also determined by the Law of the Republic of Kazakhstan "On Property Associations", detailed by special legislative acts regulating relations for the creation and operation of their specific types.

The property of a public association belongs to him by right of ownership. Participants (members) of public associations have no rights to the property they have transferred to these associations, including membership fees.

Non-profit joint-stock company.

Article 16 of the Law of the Republic of Kazakhstan defines such an organizational and legal form as a non-profit joint-stock company, while the Civil Code of the Republic of Kazakhstan does not stipulate such an organizational form at all - legal form, a discrepancy is obtained. In addition, the Law “On Non-Commercial Organizations” itself does not clearly clarify the procedure for their creation and the specifics of their functioning. In this regard, we believe that it is necessary either to exclude this provision from the Law, or to bring it into line with the Civil Code of the Republic of Kazakhstan.

A non-profit joint-stock company is a legal entity that issues shares in order to raise funds for its activities, the income of which is used exclusively for the development of this company. Non-commercial joint stock companies are not entitled to issue preferred shares, derivatives and convertible securities.

The foundation agreement of a non-profit joint stock company is concluded by signing this agreement by each founder or his authorized representative.

A society established as a non-profit organization cannot be transformed into a commercial organization, just as a company established as a commercial organization cannot be transformed into a non-profit organization.

Consumer cooperative.

A consumer cooperative is a voluntary association of citizens on the basis of membership to meet the material and other needs of the participants, carried out by combining property (share) contributions by its members.

In cases stipulated by legislative acts, legal entities may join a consumer cooperative.

Unlike a production cooperative, a consumer cooperative does not require the personal labor participation of its members in common affairs.

The members of the consumer cooperative are obliged to cover the resulting losses by making additional contributions within three months after the approval of the annual balance sheet. In addition, they jointly bear subsidiary liability for the obligations of the cooperative within the unpaid part of the additional contribution of the members of the cooperative.

The income received by the cooperative cannot be distributed among its members and are directed to statutory purposes.

A consumer cooperative can be formed by two or more citizens.

In the event of liquidation of a consumer cooperative or withdrawal from it, a member of the cooperative has the right to allocate his share in the property of the cooperative in proportion to his share. The heirs of a member of the cooperative have the primary right to be admitted to membership in the cooperative, unless otherwise provided by the charter of the cooperative.

A feature of rural consumer cooperatives is the possibility of creating such cooperatives to meet the material and other needs of not only their members, but also other citizens living in rural areas.

Public fund.

A public fund is a non-profit organization without membership, established by citizens and (or) legal entities on the basis of voluntary property contributions, pursuing social, charitable, cultural, educational and other socially useful goals. The main feature of the foundation is that the persons who established the foundation do not acquire membership in it and do not participate directly in the management of its affairs.

A public fund can be created by one or more citizens and (or) legal entities. After the state registration of a public foundation, its founders do not become its members.

The property on the balance sheet of the public fund is subject to the legal regime of private property.

The procedure for managing a public fund and the procedure for forming its bodies are determined by the charter approved by the founder.

The Charter defines the sole and collegial bodies public fund management. This can be at the discretion of the founders, for example, the president, chairman, director, council, board, meeting of founders. Most often, a board of trustees of the foundation is created, which oversees the activities of the foundation,

the adoption of decisions by other bodies of the fund and ensuring their execution, the use of the funds of the fund, the observance of the legislation by the fund.

Article 107 of the Civil Code establishes the mandatory requirements for the charter of the foundation and obliges the public foundation to publish annually reports on the use of its property in official publications.

Religious association.

A religious association is a voluntary association of citizens who, in accordance with the procedure established by legislative acts, have united on the basis of their community of interests to satisfy spiritual needs.

Religious associations in the Republic of Kazakhstan are local religious associations (communities), religious administrations (centers) and their structural subdivisions, as well as religious educational institutions and monasteries.

A religious association can be created by a group of citizens in the number of at least 10 people.

According to Part 1 of Article 8 of the Law "On Religious Associations" in the charter provided for registration, the following must be indicated:

the name, location of the religious association and the territory within which it carries out its activities;

religious affiliation, subject and purpose of the activity; the structure of a religious association, the procedure for its formation, competence and terms of office of its governing bodies;

the rights and obligations of a religious association;

the procedure for the formation of the property of a religious association;

the procedure for making changes and additions to the charter of a religious association;

the procedure for the reorganization and liquidation of a religious association.

State registration of religious administrations (centers), associations operating on the territory of two or more regions of the republic, as well as the spiritual educational institutions, monasteries and other associations are carried out by the Ministry of Justice of the Republic of Kazakhstan, and the registration of local religious associations -territorial bodies justice.

Due to the fact that today the state pays great attention to non-profit organizations, the registration service committee of the Ministry of Justice of the Republic of Kazakhstan analyzed the registration of public and religious associations.

An analysis of the registration of public associations showed that the growth of registration of public associations has increased, the activities of which are mainly aimed at satisfying professional and amateur interests, the development of scientific, technical and artistic creation, environmental protection, participation in charitable activities, carrying out cultural and educational, sports and recreational work. Statistical data show that the largest number of public and religious associations are registered in South Kazakhstan, East Kazakhstan, Almaty, Zhambyl regions, Almaty city.

Consolidation of legal entities in the form of an association (union).

Commercial organizations in order to coordinate their entrepreneurial activity, the provision and protection of common property and other interests may, by agreement between themselves, as well as jointly with non-profit organizations, create associations in the form of associations (unions).

Associations of legal entities can be created only in the form of an association or union with an indication of their organizational and legal form in the name of the legal entity and its constituent documents with the inclusion of the words "association" or "union".

The property of an association (union) is formed from the contributions of its members, its own activities and other legal income. The property transferred by the members of the association of associations (union) shall be transferred to its ownership. The association (union) is the owner of the property on its balance sheet. The property of an association (union) is subject to the legal regime of private ownership. Members of an association (union) retain their independence and rights of a legal entity. The association (union) is not responsible for the obligations of its members. Members of an association (union) bear subsidiary liability for its obligations only in cases where its size and procedure are provided for by the constituent documents of the association (union). That is, the absence of an indication in the constituent documents on additional responsibility exempts members of the association (union) from it.

Members of an association (union) have the right, at their discretion, to withdraw from the association (union) at the end of the financial year, unless otherwise provided by the constituent documents. In this case, the member of the association (union) bears subsidiary responsibility for its obligations arising before his withdrawal from the association, in proportion to his contribution within two years from the date of withdrawal. Also, with the consent of the members of the association (union), a new member of the association may enter it. The entry into the association (union) of a new member may be conditioned by his subsidiary liability for the obligations of the association (union) that arose before his entry.

In the Law of the Republic of Kazakhstan "On non-profit organizations" Art. 17 which states that non-commercial legal entities can be created in a different organizational and legal form. In a different organizational and legal form, notary chambers, bar associations, chambers of commerce and industry, chambers of auditors, cooperatives of apartment owners, and other non-profit organizations may be formed.

Thus, it is necessary to conclude that non-commercial legal entities are a form of business that does not have as the main purpose of generating income and does not distribute the income received between the participants and has the following organizational and legal forms: an institution, a public association, a joint-stock company, a consumer cooperative, a fund , a religious association, an association of legal entities in the form of an association (union).

There are about thirty forms of non-profit organizations (NPO) in Russia. Some of them have similar functions and differ only in name. The main types of NPOs are established by the Civil Code and the Law “On Non-Profit Organizations” No. 7-FZ of 12.01.1996. There are others regulations that determine the procedure for the operation of specific forms of NPO. Let's talk about all types in our article.

Types of non-profit organizations

Since 2008, special grants have been approved by the President to finance NGOs. For six years, their volume has reached 8 billion rubles. Basically, they were received by associations controlled by the Public Chamber. The law identifies the following main forms of NPO:

1. Public and religious associations. It is a community of citizens created voluntarily on the basis of common interests. The purpose of creation is to satisfy spiritual and non-material needs.
2. Small communities. People are united on a territorial basis or blood relationship. Defend their culture, way of life, area of ​​residence.
3. Societies of the Cossacks. They aim to preserve the traditions and culture of the Russian Cossacks. NCO members undertake to carry out military service. Such organizations are farm, city, yurt, district and military.
4. Foundations. Created to provide social assistance in matters of charity, education, culture, etc.
5. Corporations. Serve to perform social and managerial functions.
6. Companies. Provides services using state property.
7. Non-profit partnerships (NP). Based on members' contributions. Pursue goals aimed at achieving public goods.
8. Institutions. They are divided into municipal, budgetary, private. Formed by a single founder.
9. Autonomous organizations (ANO). Created to provide services in various areas. It is possible to change the composition of the participants.
10. Associations (unions). They function to protect professional interests. Read also the article: → "".

Choosing the type of NPO, setting goals

An initiative group is being formed to create an NGO. It is necessary to decide what type of organization will be registered. The primary role in the choice is played by the assigned tasks. They are of two types:

1. Internal - NPO is created in the interests of its members, for their needs and problem solving (NP).
2. External - activities are carried out in the interests of citizens who are not members of an NPO (fund, ANO).

For example, a tennis club that provides its members with a tennis court and the opportunity to play for free are internal goals, if a school for young tennis players is organized under this NGO - external goals. When determining the nature of the work, it is necessary to take into account the current interests of the members of the association and possible prospects.

The number of founders, the possibility of accepting new members, and the property rights of the participants are important when choosing an OPF.

Decide on the type of OPF the organization being created the table will help:

Example. Kennel Club Membership

A group of people are planning to create a club of amateur dog breeders. The goal of the NGO is to exchange experience in breeding breeds, introduce new training methods, help in buying animals, and organize exhibitions.

At the initial stage, it should be determined whether the NPO will have members or not. For activities this club Membership is more appropriate because it can create a more favorable environment for members than outsiders. For example, benefits for the purchase of breeds, feed, etc.

By establishing privileges for members, the club will attract new members, accordingly, its popularity will increase, and the amount of contributions will increase. As an OPF for this area of ​​activity, a public organization or NP is most suitable.

Features of NPOs, their difference from commercial organizations

NPOs have some features that distinguish them from commercial structures:

1. Limited legal capacity. Associations can function only in those directions that are indicated in their constituent documents and relevant laws.
2. Working in the public interest. The NPO does not set itself the task of making a profit.
3. Doing business. An NPO can engage in commerce only within the framework of achieving its statutory goals. Profit is not distributed to members.
4. Large selection of organizational and legal forms (OPF). When an NPO is created, an OPF suitable for specific tasks is selected in accordance with the law.
5. Not declared bankrupt (except for foundations and cooperatives). If there is a debt to creditors, the court cannot declare the organization insolvent. NPOs can be liquidated and property used to cover debt.
6. Financing. The NPO receives assets from members, as well as donations, voluntary contributions, grants from the state, etc.

Each OPF NPO has its own characteristics. For example, members of cooperatives have the right to share income among themselves.

Advantages and Disadvantages of Different Types of NPOs

Each of the OPF of non-profit associations has its own advantages and negative sides... They are reflected in the table.

Unitary NPOs, that is, those without members, have the advantage of quickly resolving emerging difficulties. The disadvantages include the problem in making final decisions with a large number of founders.

Example. Lack of a unitary NPO

Eight people have created a charitable organization "Help", headed by the Board of Founders. The NGO worked successfully, but some of the founders moved, some retired. There is only one manager left. It became necessary to amend the Charter. It is impossible to make a decision without a vote. It is impossible to collect the rest of the founders.

V this example time is wasted and the organization itself may be closed. When choosing an OPF, one should be sure of the seriousness of the intentions of the partners. The disadvantages of all forms of NPO are:

• Compliance of activities with the goals approved in the Charter;
• Complicated registration process;
• The specifics of the registration of constituent documents, taking into account work tasks;
• Responsibility of the applicant for the information provided in the documents;
• Refusal to register at the slightest inaccuracy in the papers;
• Long-term verification of documents by the Ministry of Justice;
• Impossibility of distribution of profits.

Advantages:

• Doing business together with social work;
• May not have assets;
• Lack of liability of participants for obligations;
• Simplified reporting;
• Target amounts are not taxable;
• Inherited property is not subject to income tax.

Differences between the main forms of NPO

The table shows the differences between the main forms of NPO.

The goals of creating different shapes

• Foundations - the formation of property through voluntary contributions and its use for public needs. Have no members. Can do business to achieve goals.
• Associations - protection of the interests of participants on the basis of an agreement. They are created by commercial structures to organize business management.
• Public organizations - joint work to achieve the set objectives. They are created by an initiative group of 10 people who are united by common interests.
• Religious associations - confession and initiation of citizens to the faith, worship, rituals, teaching religion.
• Consumer cooperative - improving the property status of members, providing them with goods and services by combining contributions. Upon leaving the membership, a person receives his share.
• Institutions - the fulfillment of cultural, social, managerial, and other tasks of a non-profit plan. Funds are contributed by the founder.
• ANO - provision of educational, medical, sports and other services.
• NP is the achievement of social well-being in all spheres of life: health care, culture, art, sports. This form is suitable for rendering different types services.
• Communities of small peoples are created by citizens on a voluntary basis. They must have at least three members. People unite on the basis of common interests, territory of residence, traditions, crafts in order to preserve their way of life, culture, principles of management. These NPOs can engage in commerce to accomplish their assigned tasks. Upon leaving the community, a citizen has property rights.

Taxation and accounting

If the public association does not have a commercial activity and taxable assets, it reports to the tax office once a year.

Submits a balance sheet, form 2, and a statement of earmarked spending. NPOs submit reports to the off-budget fund on a quarterly basis. In pension - form RSV-1, in social insurance - 4-FSS. NPOs report on the following taxes: VAT, profit, property, land, transport. Accounting forms 1 and 2 are also submitted to Rosstat at the end of the year. NCOs using the simplified tax system annually submit a single tax declaration.

For all non-profit structures, it is mandatory to provide information on the average number of employees and certificates of income when paying wages. These documents are submitted to the tax office at the end of the year.

• Consumer cooperative. He is engaged in entrepreneurship. Submits reports in full on a quarterly basis. Has no privileges. The board of an NPO is responsible for the tax information provided and for the data published in the media. Before submission, the annual report is subject to verification by the NCO's audit commission.
• Religious associations. They do not pay personal income tax. When receiving money and property abroad, NPOs of this form must account for these receipts separately from others. Organizations must submit information on the results of their work to the Ministry of Justice. The NPO is obliged to publish the same data. The report is submitted by April 15.
• Accounting in NP does not provide for benefits and is carried out according to practically the same requirements as in commercial companies.
• Foundations. It is necessary to take into account the sources of funds. Accounting and tax reports are presented in a general manner.
• Associations. Accounting is carried out according to the estimate. It is drawn up for a year, contains a plan for spending and receiving money.
• Cossack associations submit information about their numbers to the Ministry of Justice. The Ataman prepares the annual report.

For all types of NCOs funds received for solving statutory tasks are not subject to income tax. Funds, the receipt of which has a designated purpose and is not associated with the sale of goods, the performance of work or services, are not subject to VAT. Payments for servicing people with disabilities are exempted from personal income tax.

Heading "Questions and Answers"

Question number 1. What is the peculiarity of the formation of ANO?

A characteristic feature of ANO is that employees cannot make up more than 1/3 of all members of the governing body.

Question number 2. Which NPOs are exempt from VAT?

Associations of people with disabilities, unitary enterprises at health care and social protection institutions, organizations with more than 50% of disabled people are exempted from VAT.

Question number 3. What is the register of unwanted NPOs?

In May 2015, the President signed into law the Unwanted Organizations Act. These include foreign non-governmental NGOs that pose a threat to the Constitution, defense and security of the Russian Federation.

Question number 4. What kind of reporting do NPOs submit to the Ministry of Justice?

The Ministry of Justice annually receives information about the work of NGOs, the composition of the leadership, and receipts from foreign sources.

Question number 5. How do political parties report on the results of the year?

The parties, within 30 days after the end of the quarter, submit to the Central Election Commission information on the receipt and expenditure of funds, the summary report is submitted by April 1 of the following year.

So, there are many types of NPOs. When choosing a suitable form, one should take into account the goals of creating an organization and other features established by legislation for each OPF.