Non-profit organizations include. Non-profit enterprise What legal entities are non-profit

And it does not distribute the received profit among the participants. Non-profit organizations can be created to achieve social, charitable, cultural, educational, scientific and managerial goals, in the spheres of public health, development 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. Non-profit organizations have the right to engage in entrepreneurial activity only if this activity is aimed at achieving the goals of the organization.

Types of non-profit organizations

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

See Organization Nonprofit Glossary of Business Terms. Academic.ru. 2001 ... Business glossary

non-profit organization- An organization that does not have profit making as the main goal and does not distribute the received profit among the participants. This organization can carry out entrepreneurial activity only because it serves the achievement of goals, for the sake of ... ... Technical translator's guide

Non-profit organization- (English non profit organization) in civil law RF is 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. The exception is ... Encyclopedia of Law

Legal Dictionary

Non-profit organization- 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, ... ... Administrative law. Reference dictionary

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 received profit 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 of 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 received profit among the participants ... Source: Federal Law of 12.01.1996 N 7 FZ (as amended 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 received profit among its participants. Federal Law of 12.01.96 N 7 FZ, Article 2 ... Dictionary of Legal Concepts

In accordance with the civil legislation of the Russian Federation, legal entities that do not have profit as the main goal of their activities and do not distribute the received profit 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 Sayfullovna. In the book "Non-profit organizations: legal regulation, accounting and taxation "(3rd ed., supplemented and revised), clarifies issues related to the peculiarities of registration, ...

Every year in Russia, the number of not commercial organizations... This makes it possible to improve the quality of life of the population, develop democratic values, and effectively deal with the complex social problems By "hands" of volunteers from non-profit organizations. The importance of choosing to create one type or another of non-profit organizations is due to their target and organizational differences. We will consider this in more detail in the article.

What are non-profit organizations (NPOs) and what they do

Non-profit organizations (NPOs) are a type of organization whose activities are not based on the acquisition and maximization of profits and there is no distribution of it among the members of the organization. NPOs choose and establish a certain type of activity that contributes to the implementation of charitable, socio-cultural, scientific, educational, managerial goals for the creation of social benefits. That is, socially oriented non-profit organizations in Russia are engaged in solving social problems.

Types of non-profit organizations and the purpose of their creation

In accordance with the law of the Russian Federation "On Non-Commercial Organizations", NPOs operate in the established forms:

Public and religious organizations. Created by the voluntary agreement of citizens to satisfy spiritual and other non-material needs.
Communities of small indigenous peoples of the Russian Federation. Such peoples unite on the basis of kinship, territorial proximity to preserve culture and traditionally accepted way of life.
Cossack societies. Communities of citizens to recreate the traditions of the Russian Cossacks. Their members take on obligations to carry out government or other service. Such NPOs are formed by khutor, stanitsa, city, district and military Cossack societies.
Foundations. Formed at the expense of voluntary contributions of citizens or legal entities for the purpose of charity, support for cultural and educational events, etc.
State corporations. Established by the Russian Federation at the expense of a material contribution. Formed for the implementation of socially important functions, including managerial and social.
State-owned companies. The RF is created on the basis of property contributions for the purpose of implementing public services and other functions using state property.
Non-profit partnerships. Created by individuals and legal entities for the formation of various public goods.
Private institutions. Created by the owner for the purpose of implementing functions of a non-commercial nature, including managerial, socio-cultural.
State, municipal institutions... Created by the Russian Federation, constituent entities of the Russian Federation and municipalities... They can be autonomous, budgetary and state-owned. The main goals include the implementation of powers in socio-cultural areas.
Autonomous non-profit organizations. They are formed with the aim of providing socially needed services in various social spheres.
Associations (unions). They are created to protect the joint, more often professional, interests of their members.

Non-profit organizations are executors of socially useful services and will receive financial and property support from the state.

Non-profit organizations that perform certain functions of the state or self-government bodies. There are many non-profit organizations that differ in form and main purpose.

Difference of non-profit organizations from commercial

Let's consider the main differences between NPOs and commercial ones on the following points:

goals of organizations. Unlike commercial organizations, whose main goal is to maximize profits, the activities of NPOs are based on various non-material goals (charity, cultural revival, etc.);
profit. In a commercial organization, the net profit is distributed among the participants and reinvested in the business processes of the enterprise for its further development and economic efficiency... The profit of a non-profit organization can only go to activities corresponding to its non-commercial purposes... At the same time, NPOs can engage in relevant lucrative activities if it is necessary to achieve their good goals, provided that this is spelled out in their charters;
salary. In accordance with the federal law "On charitable activities and charitable organizations "NPO has the right to spend on wages up to 20% of the total annual financial resources... In NPOs, unlike commercial ones, employees cannot receive bonuses and allowances in addition to their salary;
source of investment. In commercial organizations, profits, funds of investors, creditors, etc. are used for reinvestment. NPOs widely support international grants, the state, social funds, volunteer fundraising, member contributions, etc.

Features of the application of the simplified taxation system for non-profit organizations

The annual financial statements of NPOs include:

balance sheet;
report on the targeted use of funds;
appendices to the balance sheet and report in accordance with regulatory enactments.

NPOs have the right to use the simplified taxation system (STS), if the following conditions are met:

for nine months of activity, NPO income is not more than 45 million rubles. (calculated for the year in which the organization prepares documents for the transition to the simplified tax system);
the average number of employees is not more than 100 employees in the reporting period;
the NPO does not include branches;
residual value of assets not exceeding RUB 100 million;
lack of excisable products.

Recently, large and long-awaited changes have been made to the accounting standards of the Russian Federation, which significantly changed the reporting rules. These changes also apply to the accounting reporting documentation of non-profit organizations that have switched to the simplified tax system.

The use of the simplified tax system in non-profit organizations will allow you not to pay income tax, property tax and value added tax (VAT).

At the same time, the NPO is obliged to pay the so-called single tax, namely:

according to the type of taxation "Income" you need to pay 6% from various receipts, considered income;
for the object of taxation "Income minus expenses" is 15% of the difference between income and costs, or 1% if income does not exceed costs.

Today, it is important for the country to promote further development NPOs as a powerful engine for the implementation of various social needs.

As you know, all organizations in Russia can be divided into three sectors: government, commercial and non-commercial. And if everything is clear with the first two types, then the last one makes us think about it. What objects are classified as non-profit organizations? We invite you to reflect on this further.

Non-profit organizations include ...

First, the definition. An NPO, a non-profit organization, is a structure that does not set as its main task the receipt of profit, and also does not distribute it among its members.

The goals of creating an NPO are as follows:

cultural;
social;
charitable;
scientific;
educational;
managerial;
political;
health protection of citizens;
development of sports, physical education;
satisfaction of non-material (spiritual) needs;
protection of the legitimate interests of individuals and legal entities;
legal assistance;
other matters useful to society.

Objects that belong to non-profit organizations have the right to engage in entrepreneurial activities. But only if it is aimed at achieving the main social goal.

It is important to note that non-profit organizations that perform certain functions of self-government bodies, the state and, at the same time, do not resort to the help of these, are called non-governmental.

Characteristics of non-profit organizations

In order to more vividly present the structures that belong to NPOs, we suggest that you familiarize yourself with the following characteristic:

Founder: any person.
Personnel: recruited staff and involved persons.
Monetary reward for participants: full-time employees- salary, work of volunteers, volunteers is not paid, services of involved persons - a service agreement.
The main goals of the activity: as a rule, socially significant.
Sources of funding: state budget (but only if the founder of the organization is the state), borrowed capital, proceeds from entrepreneurial activity(with a number of restrictions), investments and donations. There are also membership fees. Moreover, the overwhelming majority of NPOs exist at their expense, without referring to the above sources. Grants are often used, including state ones. Also, quite a few NPOs allocate them as their only source of funding.

Types of NPO

Non-profit organizations include:

Cooperatives: garage-building, consumer (credit, housing, agricultural, marketing, horticultural, supply, livestock, gardening, processing).
Unions.
Associations.
Universities.
Autonomous non-profit associations.
State corporations.
Charity organisations.
State-owned companies.
Cossack societies.
Natural, national parks, reserves.
Municipal and state budgetary, state and autonomous formations.
Non-governmental associations.
Non-profit partnership.
HOA, GC, LCD.
All kinds of social associations: political parties, public funds, movements, organizations, trade unions, public initiative funds.
Associations of legal entities.
Mutual insurance societies.
Employers' unions.
Small indigenous communities.
Religious association, group, organization.
Dacha, vegetable gardening, garden non-profit association.
Territorial public association.
Chamber of Commerce and Industry.

NCO hybrid forms

Speaking about which organizations belong to non-profit, it is important to note hybrid forms with commercial (private) structures. These include:

Public Interest Companies (UK).
Public Benefit Corporation (USA).
Low-income limited liability company (USA).
Corporation for Public Benefits (Germany).
Charitable Society with Limited Liability (Germany).

NGOs in Russia

In Russia, more than 30 types of NPOs belong to the forms of non-profit organizations. Many of them have similar functions, but the differences are only in the names. All associations are regulated by the Civil Code of the Russian Federation (Chapter 4, paragraph 6), the Federal Law "On Non-Commercial Organizations". The specific activities of individual NPOs are controlled by the relevant legislative acts.

Let's list some features of the activities of these organizations in the Russian Federation:

Received foreign grants are tax-free.
Since 2008, special grants from the President have been allocated to support NGOs.
In 2015, the so-called register of unwanted organizations was introduced. Any international or foreign NGO that poses a threat to the Russian state system can get there.
In 2017, a decree was issued prescribing the issuance of grants to those non-profit organizations that conduct socially significant, civic activities.

NPOs in our country are a fairly widespread type of associations, numbering more than a dozen forms. They are united by common goals, a collective characteristic of NPOs. In relation to such organizations, both general regulatory norms and specific ones apply.

A business entity with the rights of a legal entity performing socially significant functions.

Source material support The subjects of this category are membership fees, grants and donations. The goals of education are not commercial enterprises are prescribed in constituent documents or statutes, and activities are subject to the provisions of Articles 116-121 of the Civil Code of the Russian Federation.

Distinctive features

Non-profit enterprises are companies (groups of persons) formed to solve socially significant problems in the field of legal protection and cultural development of the population. To obtain this status, an organization must provide for more than one year certain services and pay statutory taxes on time.

Non-profit organizations differ from business entities by the following features:

non-profitability;
a moratorium on certain types of activity;
a ban on the establishment of organizations of certain forms of business;
permission to engage in entrepreneurship only to the extent necessary to fulfill the goals specified in the organization's statute;
inability to initiate bankruptcy proceedings and repayment of obligations to creditors through the sale of the company's property (does not apply to consumer cooperatives).

The property of non-profit enterprises is formed from donations from members of the organization and third parties. The founders do not have the right to use the assets transferred to the association for their own benefit, except in cases of creating funds to raise funds for the treatment or material support of the relatives of the group members.

If the founder decides to abolish the subject, the proceeds from the sale of his property are directed to the fulfillment of the goals specified in the statute.

Kinds

The Civil Code of the Russian Federation provides for two classifications of non-commercial enterprises:

By funding sources. Organizations that receive funds or material assets from foreign companies, foreigners or stateless persons are called foreign agents. Enterprises financed from government programs, donations from companies registered within the Russian Federation or from Russians who are private individuals are classified by the law as non-profit organizations (NPOs).
By occupation and organization of work. The category includes consumer cooperatives, institutions, foundations, public and religious organizations, and unions and associations of legal entities.

Consumer cooperatives are a group of individuals and legal entities, united by the principle of membership on the basis of share contributions, aimed at meeting the material, spiritual and other needs of the participants. The name of the company should reflect the purpose of its establishment, as well as the phrases "consumer society", "consumer union" or the word "cooperative". The organization is allowed to engage in entrepreneurship within the framework of the implementation of the tasks specified in the statutory documents.

Fund - an NPO that performs socially useful tasks through the use of property provided by its founders. These companies do not offer membership or mandatory shares. They can organize business companies or participate in them. Foundations are required to regularly provide the Board of Trustees with reports on the purposes and methods of using the property entrusted to them. Public and religious organizations are understood as a union of three or more citizens who voluntarily united in accordance with the procedure approved by the state for the realization of common interests of an intangible nature. The category includes:

membership-based organizations;
movements without the possibility of obtaining membership;
enterprises created to protect the material interests of participants;
associations formed to solve social problems that arise among members of the organization;
political movements established with the aim of defending the constitutional rights of citizens through rallies, actions, pickets.

Association (union) - a type of association of legal entities, formed on the basis of the constituent agreement and the charter to coordinate the entrepreneurial activities of commercial enterprises and protect their property interests.

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 Art. 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 Art. 213 of the Civil Code).

The performance of non-commercial legal entities in civil circulation is due to the need to provide material support for their core business 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, meet the spiritual and other intangible needs of citizens, protect the rights, legitimate interests of citizens and organizations, resolve disputes and conflicts, the provision of legal assistance, as well as for other purposes aimed at achieving public goods (Article 2 of the Federal Law of 12.01.1996 N 7-FZ "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:

its institutions;
reorganization of another non-profit organization of the same organizational and legal form;
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 provided that decisions on the creation of other legal entities by the corporation, as well as decisions on the participation of the corporation in other legal entities, on the creation of branches and on the opening of representative offices of the corporation are made collegial body corporations.

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 constituent documents 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 of non-commercial activity (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