Forms of creation of non-commercial organizations. A set of basic principles for the activities of non-profit organizations Principles of non-profit organizations

in the most common category organizational structures 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 ones. commercial companies. The work of organizations of this form is focused on social goals, the union does not necessarily form legal entity, there are some limitations 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, funds, 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 period 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 current legislation RF, NPOs 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 problems of social and public purpose. 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:

Self control. Within the association, control over the direction of activity is carried out, a systematic assessment of its quality is carried out.
Public benefit. The organization implements and supports the interests of society, attracts the attention of the authorities and the media to social problems.
Cooperation. The NPO develops partnerships with stakeholders in order to achieve the goals of the association.
Responsibility. The Association is responsible to target audience society and must consider the implications of their work for environment, citizens, other associations.
Legal regulations. The activities of NCOs do not contradict the law, they are subject to the constituent documents of the organization.
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.
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.
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.

"NCOcoordinates" (Basic principles of NPO activities in the Russian Federation) - a document developed in 2007 with the participation of 660 non-profit organizations(770 people) from 21 regions of Russia.

The document is aimed at promoting self-determination and self-organization of the non-profit sector in the Russian Federation and the consolidation of non-profit organizations around the ideas of responsibility and transparency. "NGO coordinates" can be regarded as the first step towards self-regulation of NPOs, the creation of a "system of coordinates", "support points" for the development and widespread use of self-regulation mechanisms, as well as the promotion of NPOs in society.

The principles of NPO activities proposed in the document are basic; they are intended for a wide range of non-profit organizations. These principles are not regulated by law, agreements with donors, obligations to the authorities. These are the self-limitations that organizations set and will observe on their own and voluntarily, as this helps them to be understandable to others, and in the long run will allow them to fulfill their mission more effectively. Following these principles is the contribution of a particular organization to the development of the third sector in Russia and changing the attitude of society towards the activities of NGOs.

"NGO Coordinates" has already been signed by 34 organizations from different regions of the country. As of February 15, the Document is open for further public support. You can sign or support the course of the third sector on strengthening responsibility and transparency online on the Zakon i NKO website www.nkozakon.ru/nko_transparency.

Join now!

Based on the fact that the implementation of public interests is in the field of common concern and responsibility of authorities, businesses and associations of citizens;

Considering non-profit organizations the most important mechanism for the participation of citizens in solving socially significant problems, exercising public control and effective interaction of citizens with government and business;

Given that attention to the activities of non-profit organizations is growing, while understanding the principles of their activities is clearly not enough;

Responding to the growing need for self-determination, self-organization and consolidation of the non-profit sector, increasing the transparency of non-profit organizations,

we declare our commitment to the following basic principles of activity.

The principle of public benefit

The mission of a non-profit organization is to realize public interests, including the interests of participants (members) of the organization, to attract the attention of authorities, the media and citizens to problems and circumstances of public importance.

The principle of freedom of action

The activity of a non-profit organization is based on self-government. A non-profit organization is free to choose meaningful areas of activity and methods for their implementation, can openly express its own point of view on any public problem and defend your position.

The variety of non-profit organizations is due to the variety of public interests.

The principle of cooperation

The non-profit organization is open to dialogue and interaction with stakeholders, develops cooperation and partnerships in order to realize public interests. Showing solidarity with other NGOs, the non-profit organization, if necessary, is ready to provide support to them, regardless of their field of activity.

Rule of law principle

The activity of a non-profit organization does not contradict its charter. A non-profit organization takes the necessary measures to comply with the requirements of the legislation, and, in accordance with its capabilities, contributes to its improvement.

Principle of Democratic Governance

The direction and management of the non-profit organization is carried out on the basis of democratic procedures and mutual respect. Employees, participants (members) and other persons involved in the activities of a non-profit organization are informed about the mission, tasks, legal conditions of the organization's activities, sources of funding, their rights and obligations, and have the opportunity to openly discuss issues of its activities in the organization.

The principle of self-control

The non-profit organization provides internal control for its activities and regular evaluation of its effectiveness and quality.

A non-profit organization responsibly approaches the choice of sources of funding for its activities.

A non-profit organization tries to avoid a situation in which decision-making is driven by the personal benefit of decision makers.

The principle of openness

The non-profit organization takes steps to ensure that all interested parties: know about its activities and have its contact information; could receive on request a brief up-to-date information about its mission, goals, objectives, structure of expenses and incomes and main activities; had the opportunity to get acquainted with its regular (annual) report.

A non-profit organization has the right to restrict access to information, the disclosure of which may lead to negative consequences or is regarded as an invasion of privacy, unless such restriction is expressly prohibited by law.

The principle of responsibility

A non-profit organization is responsible, first of all, to society and its target audience.

A non-profit organization takes into account the possible consequences of its activities for citizens, organizations, society as a whole and the environment.

A non-profit organization strives to ensure that its actions or inaction do not lead to negative consequences for partner organizations informs its partners about possible risks joint activities.

The principle of equality

A non-profit organization does not use its advantages to discriminate against other NGOs, does not act on their behalf without appropriate authority. A non-profit organization independently presents its point of view or voluntarily delegates this right.

Being the result of a collective discussion, the document is open for organizations to join.

Art. 2 of the Federal Law No. 7-FZ “On Non-Commercial Organizations” of January 12, 1996, which states that “a non-commercial 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”

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 non-material needs of citizens, protection of the rights, the legitimate interests of citizens and organizations, the resolution of disputes and conflicts, the provision of legal assistance, as well as for other purposes aimed at achieving public benefits. Non-profit organizations do not make profit making the purpose of their activities and do not have the right to distribute the profits received among the founders.
There are several forms of non-profit organizations: Consumer cooperative. Public or religious organization. Non-profit partnership. Foundation. Institution. State corporation. Association of legal entities (association or union).

The list of forms of non-profit organizations is not closed and may be supplemented by Federal Laws.

Modern sociology conditionally divides social groups civil society into three sectors: public, commercial and non-commercial. Non-profit organizations are not included in the commercial sector by default, while the assignment of a specific non-profit organization to the public or non-profit sector is determined by a combination of factors and, as a rule, is subjective.

There is an opinion that non-profit organizations perform more effectively social functions than the state. In this sense, non-profit organizations that perform certain functions of the state or self-government bodies, but do not resort to the help of bodies state power And local government, are called non-governmental.

Characteristic	State (public) sector	Commercial (private) sector	Non-profit sector
Sector	first	second	the third
Sector Composition	public authorities at all levels state non-profit organizations;	commercial organizations	non-profit organizations
Legal form organizations	for authorities - government agency or an institution of local government; for government organizations- non-commercial	a commercial	non-profit
Founders	state	any persons	any persons
Human resources	full-time	full-time and attracted (paid)	full-time and attracted (paid and unpaid)
Payment human resources	wage	full-time - wages, attracted - under a service agreement	full-time - wages; commercial services of those involved - under a service agreement; services of volunteers (volunteers) are not paid
Main goals of activity	Society management and provision of public services	Making a profit	As a rule, but not necessarily, socially significant, including charitable (philanthropic), educational, religious, political, socio-economic, etc.
Sources of financing
the state budget	Yes	only for enterprises with state participation	available
borrowed capital	Yes	Yes	Yes
emission valuable papers	Yes	Yes	No
owners' capital	No	Yes	No
proceeds from commercial activities	Yes	Yes	Yes
investments	Yes	Yes	Yes
donations	No	No	Yes
grants, including government	No	Yes	Yes

Independence

For many non-profit organizations, ensuring their independence from the founders and sponsors is the key to gaining, maintaining and strengthening the trust of both the sponsors of the organization and the persons to whom the non-profit organization provides services. For example, a non-profit organization that is a mass media is interested in the fact that the information disseminated by it is objective and unbiased; otherwise, the organization risks losing the trust of its audience, and its employees - the respect of colleagues. A religious non-profit organization engaged in charity is interested in ensuring that its activities are not accompanied by propaganda of the religious views of its founders and sponsors; otherwise, the organization risks losing sponsors who do not support these religious beliefs, and / or arouse suspicion among philanthropists in an attempt to impose religion on them. To protect against unwanted influence of interested parties, non-profit organizations can use a set of measures, including regulatory tools, organizational measures and procedures for independent supervision and control. In particular, the constituent documents, charters and regulations of the organization may include regulations that ensure the avoidance of conflicts of interest, the independence of members of the boards of trustees and executive bodies, compliance with special requirements for candidates for positions and positions in the organization, transparency of the organization's finances, etc.

Non-state (private) non-profit organizations make up the 3rd sector of the economy and, accordingly, social sphere, which occupies an intermediate position between the 1st public sector and the 2nd private sector.

A well-functioning non-profit sector is an important factor the formation of a civil society in our country, a factor in ensuring social and political stability, raising the living standards of the population and, ultimately, the sustainable development of the country.

Non-profit organizations are very diverse both in areas of activity and in organizational forms. NGOs are created to achieve social, charitable, cultural, educational, scientific and managerial goals, to protect the health of citizens, develop physical culture and sports, meet the spiritual and other non-material needs of citizens, protect the rights, legitimate interests of citizens and organizations, resolve disputes and conflicts , providing legal assistance, as well as for other purposes aimed at achieving public benefits. The potential of Russian non-profit organizations has not yet been fully realized, which is largely due to the lack of resources to ensure their stable functioning.

The resource base of a non-profit organization is a set of basic components necessary for the implementation of its activities. In this regard, it should be noted that, unlike commercial organizations, the activities of non-profit organizations include basic and entrepreneurial.

Main activities of the non-profit organization - this is an activity that corresponds to the goals for which this organization was created and which is provided for by its constituent documents. It is the conduct of the main activity that is the main function of a non-profit organization. Entrepreneurial activity (which is limited) acts as a means for non-profit organizations to earn additional cash that are used to achieve the goals of the main activity.

Thus, the formation of the resource base of a non-profit organization is aimed at both ensuring the main and entrepreneurial activities. The composition of resources necessary for the functioning of non-profit organizations is traditional, although in modern literature there are various classifications of them, which differ both in the composition of resources and in the degree of detailing of the resource base of non-profit organizations. Taking into account the peculiarities of the economic mechanism of non-profit organizations, it seems justified and appropriate to single out three groups of resources:

Human resources as a set of employees of a certain professional level, corresponding to the purpose of a non-profit organization, ensuring the high-quality performance of the main and entrepreneurial activities;

- financial resources, consisting of own (earned by a non-profit organization) and external borrowed funds, accumulated in accordance with the current regulatory framework;

- material resources, including buildings, structures, equipment, property, inventory for the implementation of the main and entrepreneurial activities.

Due to the non-commercial nature of the activities of NGOs, it is logical to assume that the main problem in ensuring the stability of their functioning lies in attracting financial resources. The availability of financial resources is a key factor for non-profit organizations to carry out activities.

Non-profit organizations are distinguished by a high diversification of funding sources. Non-commercial business goals require them not only to develop their own profitable activities, but also to attract external sources of funding from the state, the population and the private sector.

Funding sources for non-profit organizations are divided into three groups:

attracted,

State,

Own funds.

Attracted funding includes charitable, sponsorship funds, grants from foundations, membership fees, etc. State funding combines direct and indirect state subsidies. Own funds include income from core and commercial activities.

Sources of financing

Attracted-charitable.sponsorship.grants.membership fees.reserve fees.loan funds

State-direct financing.indirect financing

Own-income from core activities. Income from entrepreneurial activities

It is the actions of the management of a non-profit organization, aimed at attracting the funds necessary for its functioning, that make it possible to create an economic basis for its activities. The present and future of a non-profit organization depends on how reliable and stable the established economic foundation is, and the presence of a solid economic foundation makes it possible to provide additional incentives for its development. Economic basis non-profit organization we serve as material support for the main and entrepreneurial activities, projects implemented by it, being, in fact, a basic element in the system of interrelated conditions and factors for increasing the efficiency of the functioning of a non-profit organization. It should be noted that effective implementation the mechanism for attracting economic resources will allow to gradually move from a point, program-target principle of provision to continuous and comprehensive resource provision, which will become the key to the successful operation of a non-profit organization, which means that it will most fully and efficiently satisfy the needs of the population in social services.

Non-profit organizations (NPOs) are organizations created for the purpose of producing goods and services. The status of NCOs does not allow them to serve as a source of profit for their founders. Thus, in the Civil Code of the Russian Federation, a non-profit organization is defined as 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. Non-profit organizations are created to achieve social, charitable, educational, scientific and managerial goals, as well as other goals.
The organizational and legal forms of non-profit organizations are:

fund;
institution;
public organization(Union);
consumer cooperative;
non-commercial partnership;
autonomous non-profit organization;
association of legal entities (association and union).

Federal Law of November 12, 1996 No. "On non-profit organizations" applies to all non-profit organizations created or being created in the territory of the Russian Federation insofar as otherwise is not established by other federal laws. This federal law defines the forms of NCOs.
Federal Law of May 19, 1995 No. “On Public Associations” defines a public association as “a voluntary, self-governing, non-commercial formation created on the initiative of citizens united on the basis of common interests to achieve the common goals specified in the charter of a public association”, and gives its following organizational and legal forms:
The founding documents of the NPO are:

charter approved by the founders (participants, property owner) for a public organization (association), foundation, non-profit partnership, private institution and autonomous non-profit organization;
memorandum of association, concluded by their members, and the statute, approved by them, for the association or union.

To register a non-profit organization upon its creation, the authorized body or its territorial body shall be provided with:

statement;
founding documents;
the decision to establish an organization;
information about the founders;
document confirming the payment of the state fee.

The executive body of an NPO may be collegiate and (or) sole. The supreme governing bodies of NCOs in accordance with their constituent documents are:

a collegiate supreme governing body for an autonomous NCO;
general meeting members for a non-profit partnership, association (union).

The competence of the governing bodies of NCOs includes:

change of charter;
formation of executive bodies;
statement annual report, balance sheet, financial plan.

A feature of a foreign non-profit non-governmental organization is that it was created outside the territory of the Russian Federation in accordance with the legislation of a foreign state, and its founders (participants) are not government bodies.
Autonomous, private, budgetary institutions also stand out among NGOs.
A private institution is a non-profit organization created by the owner (citizen or legal entity) to carry out managerial, socio-cultural or other functions of a non-commercial nature.
Peculiarities legal status budget institutions determined by the Budget Code of the Russian Federation. Thus, Article 161 of the Budget Code determines that a budget institution carries out operations to spend budget funds in accordance with the budget estimate, it does not have the right to receive credits (loans), independently acts in court as a defendant for its monetary obligations, ensures the fulfillment of its monetary obligations specified in the executive document, within the limits of budgetary obligations brought to him.
In order to increase the efficiency of spending budget funds through the transition to financial support public services on the basis of the state task and the principles of normative per capita financing, the process of reorganization of budgetary institutions into autonomous institutions is underway.
In accordance with federal law November 3, 2006 No. 174-FZ "On autonomous institutions»autonomous institutions may be created by founding them or by changing the type of existing public or municipal institution. An autonomous institution is a non-profit organization established Russian Federation, a subject of the Russian Federation or municipality for the performance of work, the provision of services in order to exercise the powers of state authorities provided for by the legislation of the Russian Federation, the powers of local governments in the fields of science, education, healthcare, culture, social protection, employment, physical culture and sports. The income of an autonomous institution is at its own disposal and used by it to achieve the goals for which it was created.
Peculiarities various forms NCOs are given in Table 7.1.
Table 7.1
Forms of non-profit organizations

Forms of non-profit organizations	Features of the functioning of non-profit organizations
Public and religious organizations	Participants (members) do not retain the rights to the property transferred by them to these organizations, including membership fees
Fund	The property transferred to the foundation by its founders is the property of the foundation, the board of trustees supervises its activities
Non-commercial partnership	The transferred property is the property of the partnership, the members have the right to participate in the management of affairs, to receive upon exit (liquidation of the partnership) part of the property within the limits transferred to the property, with the exception of membership fees
institution	The property is secured by law operational management in accordance with the Civil Code of the Russian Federation. The institution is liable for its obligations, in case of insufficient funds, its owner bears subsidiary liability
Autonomous non-profit organization	The property transferred to the NPO by its founders is the property, the founders can use its services only for equal rights with other persons, do not retain rights to its property
Association of legal entities (association and union)	Members of an association (union) bear subsidiary liability for obligations in the amount and in the manner prescribed by its constituent documents, use its services free of charge
Public association (public organization, movement, foundation, institution, political party)	Property is formed on the basis of entrance and membership fees, voluntary contributions and donations, proceeds from ongoing events, income from entrepreneurial activities, donations for the preparation and conduct of elections
State Corporation	A non-profit organization without membership established by the Russian Federation on the basis of a property contribution and created to carry out social, managerial or other socially useful functions. The property transferred to the state corporation by the Russian Federation is the property of the state corporation

Table 7.1 shows that the organizational and legal forms of non-profit organizations are diverse, and include public and religious institutions, foundations, state corporations, non-profit partnerships, autonomous non-profit organizations, associations of legal entities (associations and unions). Thus, the fund is a non-profit organization without membership, established by citizens and (or) legal entities on the basis of voluntary property contributions and pursuing social, charitable, cultural, educational or other socially useful goals. Financial resources Funds are created at the expense of voluntary property contributions in cash, as well as income from entrepreneurial activities that correspond to the goals for which the fund was created. To carry out entrepreneurial activities, funds have the right to create business companies or participate in them. The Board of Trustees of the Foundation, which operates on a voluntary basis, is the body of the Foundation and supervises the activities of the Foundation.
A state corporation is an organizational and legal form that does not have membership, approved by the Russian Federation on the basis of a property contribution and created to carry out social, managerial and other socially useful functions (FZ "On the restructuring of credit organizations"). The property transferred to the state corporation by the Russian Federation shall be the property of the state corporation. The public corporation may entrepreneurial activity only insofar as it serves to achieve the goals for which it was created, and corresponding to these goals ”(Article 7.1 of the Federal Law“ On Autonomous Institutions ”).
A non-profit partnership is a membership-based non-profit organization established by citizens and (or) legal entities to assist its members in carrying out activities aimed at achieving certain goals. Property transferred to a non-profit partnership by its members is the property of the partnership. A non-profit partnership has the right to carry out entrepreneurial activities. A feature of this organizational and legal form is that members of a non-profit partnership, upon leaving it, have the right to receive part of the property, with the exception of membership fees. In addition, upon liquidation of a non-commercial partnership, the part of the property remaining after the satisfaction of creditors' claims is distributed among its members in accordance with the contributed share.
An autonomous non-profit organization is a non-profit organization without membership, which is established by citizens and (or) legal entities on the basis of voluntary property contributions in order to provide services in the field of education, healthcare, culture, science, law, physical culture and sports and other services. Property transferred to an autonomous non-profit organization by its founders (founder) is its property. It has the right to carry out entrepreneurial activities corresponding to the goals for the achievement of which the specified organization was created. Supervision over the activities of an autonomous non-profit organization is carried out by its founders in the manner prescribed by its constituent documents. The founders of an autonomous non-profit organization may use its services only on equal terms with other persons.
NCOs can voluntarily unite into associations (unions) of non-profit organizations. Union members retain their independence and the rights of a legal entity. Union members bear subsidiary liability for the obligations of the union.
Upon withdrawal from the union, a member shall bear subsidiary liability for its obligations in proportion to its contribution within two years from the date of withdrawal. Joining an association (union) of a new member may be conditioned by its subsidiary liability for the obligations of the association (union) that arose before its entry.
Voluntary contributions and donations are typical for public associations, charitable foundations, religious organizations. At the same time, the legislation prohibits receiving financial and other financial assistance political public associations for activities related to their participation in elections from foreign states, organizations and citizens.

It might be useful to read: