Who are non-profit organizations? Organizational and legal forms of non-profit organizations forms and types of non-profit organizations. NPO's annual financial statements include
The Civil Code, Laws Nos. 7 and 82 also define the legal status of NPOs.
The activities of each type of NPO are additionally regulated by special legislation.
Common signs all forms of NPO:
Availability of an independent balance / estimate.
Creation without limitation of the term of activity. The exception is that the term is prescribed in the constituent documents.
The right to open accounts with banks in Russia and abroad.
The presence of a seal with the full name of the NGO in Russian.
The right to letterheads, a stamp with its name and logo.
Distinguishes NPOs from other taxpayers apply tax benefits. The Tax Code (Article 251) contains a list of non-taxable income. The main condition for the application of benefits is separate accounting.
The list of organizational and legal forms of non-commercial legal entities is indicated in Articles 116-123 of the Civil Code. However, it is not complete, since it has significantly increased due to federal laws responsible for the activities of certain types of organizations: "On non-profit organizations", "On public associations", "On the procedure for the formation and use of endowment capital non-profit organizations"(No. 275-ФЗ dated December 30, 2006).
The Law "On Non-Commercial Organizations" contains a list of NPO forms:
Public and religious organizations (associations) -
Communities of the indigenous small-numbered peoples of the Russian Federation -
State corporation -
Non-profit partnerships -
State, municipal institutions –
Autonomous non-profit organization -
Other forms of NPOs offered by federal legislation:
consumer cooperatives (Civil Code);
homeowners' associations HOA (Housing Code of the Russian Federation);
territorial public self-government(Federal Law of October 6, 2003 No. 131-FZ "On general principles the organization local government In Russian federation");
charitable organizations (Federal Law of August 11, 1995 No. 135-FZ "On Charitable Activities and Charitable Organizations");
trade unions (Federal Law of January 12, 1996, No. 10-FZ "On trade unions, their rights and guarantees of activity").
Let's consider each type of NPO separately according to the following plan:
what goals he sets;
in what forms it can exist;
who and in what quantity can be a founder, what constituent documents are needed;
membership and members;
control;
own;
rights and responsibilities;
registration;
liquidation decision;
governing laws.
Public and religious organizations (associations)
Public associations (organizations)
Purpose of creation: protection of the common interests of the participants (social, economic, political), as well as cultural rights and freedoms. Development of the activity and amateur performance of citizens, the satisfaction of professional and amateur interests; spiritual and other non-material needs. Other statutory goals may be set.
Forms:
Public organizations - based on membership and joint activities; protects the common interests of the united.
Social movement has no membership. Participants achieve socially useful goals (social, political and others).
The public foundation has no membership. The property is formed with the help of voluntary contributions and spent for public benefit purposes. You cannot use the property of the foundation in your own interests.
The public institution has no membership. Provides a certain type of service that meets the interests of the participants and the statutory goals.
The organ of public initiative has no membership. The goal is to jointly solve the social problems of people who have arisen at the place of residence, work or study.
Political Party. It is created so that citizens can take part in the political life of society. A person can join a party, take part in elections and actions - public or political. The party represents the interests of citizens in the bodies state power and local governments.
Founders: only individuals; or other public associations.
Number of founders: at least 3.
Constituent documents: Articles of association.
Membership and Members: may have membership depending on the form.
Control
Own: an independent entity (the one who owns the property) of ownership of their property and membership fees.
: do not have rights to the property of the association, incl. for membership fees.
A responsibility: the members of the association are not liable for the obligations of the association in which they participate. Associations are not liable for the obligations of their members.
registration: You can create a public association without first requesting permission from government or local authorities. You can freely join public associations in accordance with their statutes.
Liquidation decision
Property after liquidation: goes towards the goals set out in the charter.
Activity: has the right to conduct business in order to achieve the goal of the charter.
Governing Laws: Federal Law "On Public Associations" dated 05.19.1995 N 82-FZ.
Religious associations
Purpose of creation: Sharing Worship and Spreading the Faith. It differs in that it can conduct divine services, religious rites and ceremonies. Can teach religion to his followers.
Forms:
Centralized.
Religious groups. They are created and exist without state registration, they are not legal entities. The required property is provided by the participants.
Religious organizations are associations that have passed state registration.
Depending on the territory:
Depending on the legal status:
Founders: local religious organization: at least 10 individuals over 18 years of age permanently residing in the area. Centralized religious organizations: at least 3 local religious organizations of the same denomination.
Restrictions: it is forbidden to create extremist religious organizations and religious associations in government bodies, government agencies, local government bodies.
You cannot influence government bodies, take part in elections or support political parties. This restriction does not apply to members of a religious association.
Constituent documents: Charter.
Membership and Members: have a membership.
Control: Self-governing organization.
Own: an independent subject of ownership of its property, membership fees. The property of a religious association includes: own funds; donations; property transferred by the state into ownership or for free use (for example, religious buildings); property located abroad. Property of a cult value cannot be levied on the foreclosure of creditors, it cannot be used as a pledge for obligations.
Property rights of participants: for the property transferred to the organization, the rights of the participants are not preserved.
A responsibility: organizations are not liable for the obligations of their members. Participants are not responsible for the obligations of religious organizations.
registration: No prior approval from government or local government is required. You can freely join religious associations in accordance with their statutes.
Liquidation decision: according to the general rules for legal entities, it can be voluntary and compulsory by a court decision. Bankruptcy is impossible.
Property after liquidation: used for the purposes stipulated by the charter or the decision of the highest body of the organization, or by a court decision. Cannot be distributed among the participants.
Activity: can engage in industrial and economic activities: publishing, printing, manufacturing, restoration, construction, agricultural work. A religious organization can engage in business only within the limits of its statutory legal capacity. The proceeds from it are directed to the needs of the association. Religious centers can establish spiritual educational institutions, monasteries and other religious associations.
Governing Laws: Law No. 125-FZ "On freedom of conscience and on religious associations."
Communities of the indigenous peoples of the Russian Federation
Purpose of creation: protection of the habitat, preservation and development of the way of life and their cultural heritage adopted by the people (clause 1 of article 123.16 of the Civil Code of the Russian Federation).
Signs:
territorial isolation (territorial-neighborly residence);
consanguineous relations;
the presence of a primordial habitat;
the need to preserve the traditional way of life.
Founders: at least 3 individuals over 18 years old, all belong to small peoples. Citizens of foreign states, legal entities, government bodies cannot be founders of such communities. The decision on creation is made at the founding meeting of the community: all residents of the territory where the small peoples are located can be present.
Participants: individuals over 16 years old who belong to small peoples and lead a traditional way of life. Also, people who do not belong to small peoples can become members of the community. Such people must conduct traditional economic activities and engage in traditional trades. Foreigners and stateless persons cannot be members of such communities, but can help.
Constituent documents: memorandum of association, charter, which is adopted at the meeting ( general meeting) community members.
Control: self-governing organization.
Own: independently dispose of their property. A community can sell what its members have created. The profit from the sale is distributed among the participants or for the needs of the community. The property is formed from charitable contributions, donations and other property in kind or in cash. Members of communities of indigenous peoples can enjoy benefits for the protection of the original habitat, the development of traditional lifestyles and economic management.
A responsibility: in accordance with the laws of Russia.
Liquidation decision: may be by decision of the founders, participants or the court (clauses 2-3, article 61, chapter 4 of the Civil Code of the Russian Federation). A community can be liquidated if more than two thirds of its founders or members have left it; if the community rudely and repeatedly violated the goals described in the charter (clause 2 of article 22 of the Federal Law No. 104-FZ); stopped doing traditional economic activity and crafts.
Property after liquidation: can be distributed among members in proportion to their shares.
Property rights of participants: when leaving the community, you can receive part of its property.
Activity: They observe the traditions and rituals of small peoples that do not contradict the legislation of Russia. They take care and maintain places of worship, create their own cultural centers. They can teach and educate the children of community members, introducing them to their customs in order to preserve the culture of small peoples.
Governing Laws: Law No. 104-FZ of 20.07.2000 “On the General Principles of Organization of Communities of Indigenous Minorities of the North, Siberia and Of the Far East Of the Russian Federation ”, the Civil Code of the Russian Federation, the Constitution, Law No. 7-FZ.
Cossack societies
Purpose of creation: the revival of the Russian Cossacks, the preservation of the traditional way of life and culture.
Legal status: Cossack societies differ from NGOs and other public associations and have a special status associated with the compulsory performance of public service by members of the society. Cossack societies (in addition to being entered in the register of non-profit organizations and the Unified State Register of Legal Entities) must be entered in State Register Cossack societies.
Forms(on a territorial basis):
farm;
stanitsa;
urban;
district (separate);
military;
all-Russian.
Founders: people interested in the revival of the culture of the Russian Cossacks. At the general meeting of the Cossack society (circle), a decision is made on its creation. The members of the circle become founders, and subsequently - members of the society.
Participants: only Russian citizens over 18 years old.
restorative documents: charter.
Control: self-governing organization.
Own: the property of Cossack societies is formed at the expense of the federal budget (the main item of receipts), voluntary contributions, receipts from the founders and members of the organization, income from property, sales of goods and services, and other receipts. The property purchased from the income from the activities of the society, and that which was transferred by the members, becomes the property of the Cossack society.
A responsibility: members of the Cossack society are not responsible for its obligations, and the Cossack society is not responsible for the obligations of its members.
Liquidation decision: the procedure for the liquidation and use of property is prescribed in the charter. It can be liquidated by the decision of the court or the circle of the Cossack society.
Property after liquidation: not distributed among members, directed to statutory purposes.
Property rights of participants: property belongs to the Cossack society on the basis of ownership. What can be part of the property of a Cossack society is spelled out in the charter.
Types of public service(Federal Law "On the State Service of the Russian Cossacks"):
state civil service;
military service in the Armed Forces of the Russian Federation, other troops, as well as military (special) formations and bodies;
law enforcement service.
Activity:
military-patriotic work;
preparation for military service;
assistance in resisting natural disasters and emergency situations, elimination of their consequences;
work in the field of public order protection;
protection of flora and fauna, forest fund;
work in the field of protecting the life of citizens;
work in the field of protection of objects of cultural heritage and objects that are state property.
Governing Laws: Federal Law No. 154-FZ of 05.12.1995 "On the State Service of the Russian Cossacks", Federal Law No. 7-FZ.
Foundations
Purpose of creation: socially useful purposes: charitable, social, educational, cultural and others.
Forms:
the most numerous types of funds are charitable... The supreme governing body of a charitable foundation must be collegial. Members of the charitable foundation must not borrow established posts in the administration of any organization - commercial or non-commercial.
separately can be distinguished public funds. The founders can be individuals and legal entities in the form of a public association.
special place in Russian system NPOs occupy non-state pension funds that are regulated by law No. 75-FZ "On Non-State Pension Funds".
Founders: citizens and legal entities. The number of founders is not limited, at least 1 person.
Constituent documents: charter.
Membership and Members: do not have a membership.
Control: self-governing organization. State authorities and local self-government bodies cannot be included in the management structure of the fund.
Supervision over the activities of the foundation is held by a board of trustees of at least 3 people, formed from the founders or their representatives. Supervises the activities of the fund, how decisions are made and implemented, funds are spent, and laws are respected.
Own: formed from voluntary property contributions. The property transferred to the foundation is its property. Foundations are required to publish reports on the use of property. Foundations cannot participate in religious foundations as a contributor. The foundation is obliged to use the property for the purposes described in the charter.
A responsibility: the fund is not responsible for the obligations of its owners and vice versa.
Liquidation decision: only by court order, liquidated as entity.
Property after liquidation: satisfaction of creditors' claims, the rest goes to charity.
Property rights of participants: the owners of the foundation have no rights to its property.
Activity: consistent with its goals and socially useful goals. The foundation can create economic companies or participate in them.
Governing Laws: federal law No. 7-FZ and special laws (for example, charitable foundations are regulated by law No. 135-FZ "On charity and volunteering (volunteering)"). The nuances of creating and managing certain types of funds may be prescribed in other federal laws.
State corporation
Purpose of creation: carry out managerial, social and other socially useful functions. The goals of each state corporation are spelled out in the corresponding federal law.
Forms: for 2019 there are 7 state corporations in the Russian Federation:
Development Bank and externally economic activity(Vnesheconombank) ". Regulated by Federal Law No. 82-FZ "On the Development Bank";
Liquidation decision: in accordance with the procedure established by the Government of the Russian Federation, the highest executive body of state power of the constituent entity of the Russian Federation, the local administration of the municipal formation.
Property after liquidation: the creditor cannot demand early fulfillment of obligations or termination of the obligation and compensation for losses
Governing Laws: Civil Code of the Russian Federation, Law No.-ФЗ, individual legislative acts.
Budgetary institutions
Purpose of creation: services that help public authorities or local governments to exercise their powers in various fields (education, culture, health care, and others). Implementation of socio-cultural, managerial, scientific and technical and other non-commercial functions.
Founders: Russian Federation, constituent entity of the Russian Federation, municipal formation.
Constituent documents: charter.
Control: performs state or municipal tasks. They have no right to refuse to execute.
Own: financed from the relevant budget or from the budget of the state extra-budgetary fund on the basis of an estimate of revenues and expenditures.
A responsibility: responsible for its obligations with all property, except for especially valuable movable property and immovable property.
Liquidation decision: voluntary or compulsory.
Governing Laws: Budget Code of the Russian Federation, Civil Code of the Russian Federation, Law No.-ФЗ, individual legislative acts.
Comparison table of a state institution, budgetary and autonomous institutions
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|
government agency |
autonomous non-profit institution |
|
|
purpose of creating |
ensuring the implementation of the powers of public authorities |
performance of work, provision of services in order to exercise authority government agencies |
|
|
founder |
Russian Federation, constituent entity of the Russian Federation, municipal formation |
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|
property |
on the right operational management |
||
|
entrepreneurial activity |
allowed if it is spelled out in the constituent document. Business income is channeled to the appropriate budget |
is engaged if the activity helps to achieve the goals for which the institution was organized. The activity must be indicated in the constituent documents. The income from it goes to the disposal of the institution |
|
|
disposal of property |
does not have the right to alienate property assigned to the owner or acquired by the founder |
can dispose of property, except for immovable or especially valuable movable property |
|
|
liability for obligations |
responds with cash, and if they are insufficient, the owner is responsible for the debts |
liable with property (except for real estate and especially valuable property). The owner is not liable for the obligations of the institution |
|
|
governing bodies |
manager, appointed by the founder |
manager, appointed by the founder, approved by the supervisory board |
|
|
financial security |
based on budget estimates (Article 6 of the Budget Code of the Russian Federation) |
Subsidies from the relevant budget (clause 6 of article 92 No. 7-FZ) |
Subsidies from the respective budget. Other sources permitted by law |
|
conclusion of major transactions |
with the consent of the body vested with the functions and powers of the founder (Article 161 of the RF BC) |
with the consent of the body endowed with the functions and powers of the founder (clause 13 of article 92 No. 7-FZ) |
with prior consent supervisory board institutions (subparagraph 9 of clause 1 of article 11 of part 3 of No. 174-FZ) |
|
requirements No. 94-FZ on public procurement |
fully disseminated |
distributed in cases established by law (part 1 of article 4 No. 94-FZ) |
since 2012, No. 223-FZ "On the procurement of goods, works and services separate types legal entities" |
Autonomous non-profit organizations ANO
Purpose of creation: provision of services in the fields of health care, education, science, law, culture, physical culture and sports
Forms: representative (legislative) bodies of municipalities can create ANOs on the basis of Article 69 of the Federal Law No. 131-ФЗ, the so-called non-commercial municipalities... They exist in accordance with the Civil Code of the Russian Federation and No. 7-FZ. The purposes of the institution and the rights to property are the same as those of a regular ANO. The property is transferred during the privatization of state or municipal property (paragraph 1 of article 217 and part 2 of article 235 of the Civil Code of the Russian Federation).
Founders: ANO founders can be individuals, legal entities, the Russian Federation or subjects of the Russian Federation. ANO can be created during the transformation of a legal entity of another organizational and legal form. The founders of the ANO can use its services only under the same conditions as other citizens. Can be created by a single founder.
Constituent documents: articles of association, may conclude a memorandum of association
Membership and Members: do not have a membership.
Control: the supreme governing body is a collegial governing body.
Own: formed on the basis of voluntary contributions. Property transferred to an autonomous non-profit organization becomes its property.
A responsibility: the founders are not liable for the obligations of the ANO and vice versa.
Liquidation decision: adopted by the supreme governing body by a majority (2/3) of votes or unanimously (depending on what is written in the charter).
Property rights of founders: are not saved when the property is transferred to the ownership of this organization.
Activity: can conduct business activities to achieve the goals of the organization.
Supervision: carried out by the founders in accordance with the constituent documents.
Governing Laws: Law No. 7-FZ "On Non-Commercial Organizations" and No. 131-FZ "On General Principles of Organization of Local Self-Government in the Russian Federation."
Associations (unions)
Purpose of creation: coordination of entrepreneurial activity, protection of common interests, including professional and property interests, socially useful goals. Protection labor rights(associations of notaries, lawyers, appraisers, representatives of the creative professions).
Forms: non-profit partnerships; self-regulatory organizations; employers' associations; associations of trade unions, cooperatives; public organizations; chambers of commerce and industry, notary and lawyers' chambers.
Founders: commercial and non-commercial organizations, individuals and legal entities. The number of founders must be more than two.
Constituent documents: the charter, approved by all members of the association, and the memorandum of association. Changes in the constituent documents take effect from the moment of their state registration.
Membership and Members: there is a membership. The members of the association retain their independence and the rights of a legal entity.
Control: sole executive body (chairman or president); it is possible to create permanent collegial executive bodies(council, board, presidium).
Own: the property is formed by regular or one-time receipts from the founders and other participants. Voluntary property contributions and donations, dividends, income from the property of the association are taken into account.
A responsibility: associations are not liable for the obligations of their members. The members of the association bear subsidiary responsibility for the obligations of this association (union).
Liquidation decision: voluntarily and compulsorily.
Property after liquidation: used in accordance with the constituent documents or transferred to the state.
Activity: for doing business, it can be transformed into a business company or partnership. You can create a separate business company and participate in it to conduct business.
Governing Laws: Civil Code of the Russian Federation and Federal Law No. 7-FZ "On Non-Commercial Organizations".
Automation of non-profit organizations of any kind
It is important for any type of NPO to keep records correctly. If accounting is automated with the help of special programs, more time will be freed up for carrying out core activities or searching for additional sources of income.
Grow your nonprofit organization more actively by automating most of the work.
Entrepreneurial activity non-profit organizations is one of the sources of cash receipts that allow them to successfully solve problems aimed at achieving the goals of their functioning. In this article, the reader will find information about whether NPOs can carry out entrepreneurial activities, in which cases the legislator grants NPOs the right to conduct it, and also learns how to obtain the legal right to perform certain types of work that bring income to the association.
Non-profit organizations as subjects of entrepreneurial activity
In accordance with paragraph 1 of Art. 50 of the Civil Code of the Russian Federation, a non-profit organization (NPO) is an association that does not pursue profit as a goal and does not distribute the funds received between its members. Non-profit organizations are created to solve socially significant social, economic, cultural, scientific tasks, protect the health of citizens and their physical development, as well as meet their non-material needs (clause 2 of article 2 of the law "On non-profit organizations" dated January 12, 1996 No. 7).
According to paragraph 2 of Art. 2 of the Civil Code of the Russian Federation, the entrepreneurial activity of non-profit organizations (as well as commercial ones) means activities aimed at regularly generating income and carried out by an entrepreneur (or legal entity) independently, at their own risk. Profit can be obtained from the use of property, the sale of goods, the provision of services or the performance of work. The main feature that allows you to qualify income-generating activities as entrepreneurial is the regularity of receipt Money... Thus, making a profit from one-time transactions cannot be the basis for recognizing the activities of an organization or an individual as entrepreneurial.
An NPO is not entitled to set as the goal of its functioning the receipt of income, respectively, formally according to general rule they are not business entities. Meanwhile, the people who found NPOs often have a question about whether non-profit organizations can carry out entrepreneurial activities, in addition to their main activities. We will answer it further.
Can non-profit organizations carry out activities that generate income
In paragraph 2 of Art. 24 of Law No. 7 states that NPOs have the right to take income-generating activities, provided that the following conditions are met:
- funds received in the course of carrying out income-generating activities are used to finance its statutory goals (money can be used to pay for the work of persons with certain physical disabilities, for example, blindness, deafness, etc., to improve the material and technical base of the association and pay utility bills). accounts, as well as for solving various socially significant tasks);
- the possibility of performing such actions is recorded in the constituent documents of the company.
Moreover, according to paragraph 3 of Art. 24 of Law No. 7, an NPO is obliged to keep records of income and expenses arising from its entrepreneurial and other profit-making activities.
NPOs that have the right to carry out entrepreneurial activities
The list of forms of NCOs is established by the provisions of Chapter II of Law No. 7, according to which they have the right to independently engage in entrepreneurship:
- public and religious organizations (Art. 6);
- communities of indigenous small-numbered peoples of the Russian Federation (Art. 6.1);
- Cossack societies (Art. 6.2);
- foundations (Art. 7);
- state corporations (Article 7.1);
- state-owned companies (Article 7.2);
- non-profit organizations, provided that they do not have the status of a self-regulatory organization (Art. 8);
- private institutions (Art. 9);
- GUPs and municipal unitary enterprises (Article 9.1);
- budgetary institutions (Art. 9.2);
- autonomous non-profit organizations (Article 10).
In addition, some NPOs are entitled to engage in income-generating activities by creating or participating in business societies. For example, foundations (Art. 7 of Law No. 7), autonomous non-profit organizations (Clause 5 of Art. 123.24 of the Civil Code of the Russian Federation).
The above list of NPOs is open. The current Civil Code of the Russian Federation establishes additional organizational and legal forms in which a non-profit association can operate. However, not all of them receive the right to engage in entrepreneurship - in some cases, this is partially or completely prohibited by law.
Legislative restrictions on the entrepreneurial activity of NPOs
In accordance with para. 2 p. 2 art. 24 of Law No. 7, the legislator may impose certain restrictions on the income-generating activities of individual NCOs. Examples of such restrictions include:
- ban on participation in business companies, in which third parties are members, for charitable organizations (clause 4 of article 12 of the law "On charitable ..." dated 18.08.1995 No. 135);
- establishing a closed list of activities that political parties can engage in (information, printing and Advertising activity, provided that it is aimed at promoting the party; production and sale of objects with their own symbols; sale and lease / lease of movable and immovable property belonging to the party, p. 3 and 4 Art. 31 of the Law "On Political ..." dated 11.07.2001 No. 95);
- a complete ban on entrepreneurship for chambers of lawyers (Clause 10 of Art. 29 of the Law "On Lawyers ..." dated May 31, 2002 No. 63), etc.
Can a non-profit organization provide paid services
Based on the definition of entrepreneurial activity, given in paragraph 2 of Art. 2 of the Civil Code of the Russian Federation, it can be concluded that within the framework of its implementation, a company can not only produce goods or perform work, but also provide certain services. From the very essence of entrepreneurship it follows that the provision of such services is carried out on a reimbursable basis. The legislator does not prohibit NPOs from engaging in entrepreneurial activities, and therefore does not exclude the possibility of providing paid services by them. There is only one limitation: the money received must be directed towards achieving the goals of the NPO's functioning, and not distributed among its founders (participants).
Don't know your rights?
It should be remembered that the rendered paid services must be directly related to the goals of the company creation (clause 2 of article 24 of the law No. 7). For example, an association of educators and educators has the right to develop and sell teaching aids and textbooks, provide exam preparation or tutoring services. However, she will not be able to produce food or provide services for conducting celebrations... Violation of this rule may entail the recognition of the concluded agreement on the provision of services null and void (clause 2 of article 168 of the Civil Code of the Russian Federation), as well as become the basis for the compulsory liquidation of the company on the basis of a court decision issued at the request of a state body or local government body (clause 4 Art.61 of the Civil Code of the Russian Federation).
Activities of non-profit organizations
In accordance with paragraph 1 of Art. 24 of Law No. 7, an NPO may engage in one or more types of activities if it is:
- is not prohibited by the current Russian legislation (the legislator may establish restrictions on the implementation of certain types of activities for selected categories NPO);
- complies with the objectives of the organization's functioning, fixed in its charter.
According to paragraph 2 of Art. 24 of Law No. 7, NPOs have the right to carry out the following types of income-generating activities:
- production of goods and provision of services;
- buying and selling valuable papers(shares, bonds, etc.);
- purchase and sale of rights (both property and non-property);
- participation in business entities;
- obtaining the status of a contributor in limited partnerships.
Carrying out entrepreneurial activities, NCOs are not entitled to conclude transactions that contradict the types of activities and goals of their functioning fixed in the charter. That is why, when planning the registration of an NPO, one should think over in which direction the association will work and what kind of paid services it will provide.
In the event that the entrepreneurial activity of a non-profit organization requires a special permit for its implementation (license), such a permit will have to be issued in the manner prescribed by the law regulating work in this area. The list of such activities is also determined current legislation and no distinction is made for commercial and non-commercial organizations.
OKVED for NGOs
The basis for opening a new NCO is a statement drawn up in the form of R11001, approved by the order of the Federal Tax Service of the Russian Federation "On approval ..." dated 25.01.2012 No. ММВ-7-6 / [email protected] Sheet AND of the specified statement must contain information about the codes of activity of the registered association, selected in accordance with All-Russian classifier types of economic activities (OKVED), put into effect by the order of Rosstandart "On the adoption of ..." dated 31.01.2014 No. 14-st.
The application must indicate:
- the code of the main activity of the association;
- codes for its additional activities.
For certain types of NPO activities, special codes are used. For example, code 87.90 can be used by residential care providers:
- in orphanages;
- children's boarding schools and hostels;
- temporary shelters for the homeless, etc.
If the NPO plans to conduct additional activities that qualify as entrepreneurial, it will need to indicate the corresponding codes in the additional window. It should be remembered that the entrepreneurial activity of non-profit organizations
should be interconnected with the main direction of functioning for which they are created.
Selected OKVED codes must also be indicated in the charter of the NPO submitted for registration.
How to change the selected OKVED codes
If the founders (participants) of the NPO made a decision on the need to fulfill certain actions, qualified as business, after the incorporation documents have been registered, they will have to be amended.
For this, an application drawn up in the form of P13001 is submitted to the registering authority. It indicates the updated OKVED codes selected by the founders of the NPO. The document will need to attach a decision to make changes, as well as new version of the charter. You will have to pay for making edits. The size of the state duty, in accordance with paragraph 3 of Art. 333.33 of the Tax Code of the Russian Federation, is 800 rubles.
Violation of this rule will result in imposing on the representing NPO executive a fine, the amount of which varies from 5 thousand to 10 thousand rubles. (Clause 4, Article 14.25 of the Code of Administrative Offenses of the Russian Federation).
So, the answer to the question of whether non-profit organizations can engage in entrepreneurial activity, in some cases, is positive. An NPO has the right to engage in activities that generate profit, but on the condition that the funds received will be used by it to achieve the goals of its functioning, fixed in the charter. Distribute earned assets between own founders(by participants) NPOs are not entitled. In addition, there should be no additional restrictions on the implementation of such actions established by applicable federal laws. If the NPO plans to conduct commercial activities, it will have to enter information about this in the registration application, indicating in it the OKVED codes corresponding to the chosen direction. In the course of entrepreneurial activity, non-profit organizations may provide paid services to the population and legal entities, provided that this does not contradict the statutory goals of the association.
Non-profit organizations are a popular form of creating a unified society, the task of which is not to make money. The direction of the case directly affects the type of union. Examples of non-profit organizations in Russia are the Cinema Fund, Rusfond and others.
The regulation of the activities of NPOs takes place taking into account the following laws:
To this list are added special laws that apply to partnerships and cooperatives.
NPO classification
NPOs are divided into classes depending on the basis:
- organizational and legal form
- focus group
- form of interaction with the state
- the target audience
- purpose of creation
The classification is used for the process of forming and using forms of associations (table 1).
Class | Classification |
Organizational and legal form |
|
Focus group |
|
By the form of interaction with the state |
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By target audience | education spread across social groups: refugees, displaced persons, youth, low-income families |
By the purpose of creation |
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The classification of NPOs is much broader than that of commercial ones. This can be clearly seen when comparing the number of organizational and legal forms (there are 11 in NPOs, and 6 in commercial ones).
About what non-profit organizations are, watch the video:
Autonomous NGOs
ANO is considered a status on the basis of Federal Law No. 7 and Art. 123.24 of the Civil Code of the Russian Federation. ANO is a unitary organization, for which the following features are characteristic:
- no membership
- created by voluntary funding
- services are provided not commercial activities in the field of science, education, culture, health care
It is allowed if the ANO has one founder.
At first glance, ANO and charitable foundations have a lot in common, but these are completely different concepts of organizations. The former provide services for individuals and legal entities in non-commercial activities. The latter provide selfless help for people in certain situations.
Founders who transfer their funds to ANO lose the right to own these benefits. It will also be impossible to return the transferred property or the cash equivalent in case of leaving the founders.
Religious NGOs
Religious and cult organizations have defined a gathering of persons who have formed a group for joint confession or its promotion. To legalize the organization, you will need to register as a legal entity. Religious and cult NPOs include associations of such groups, a coordinating and governing body.
The action of an NCO is allowed only if the internal laws of the organization do not contradict the legislation of the Russian Federation.
The sole owner of the property is the religious organization itself. All property transferred to the organization cannot be appropriated by its founders.
Consumer or service cooperatives
The purpose of membership is to satisfy the desires of the participants, for which property contributions are introduced.
Establishes the amount of membership fees, the procedure for paying fees, liability for non-compliance with obligations.
A prerequisite in drawing up the name of the cooperative is the presence of an indication of the main goal of the activity and the inclusion of words characterizing the classification of the association.
Every year, the members of the cooperative approve the balance sheet, which must be replenished from losses within three months. If this does not happen, then the cooperative is liquidated in judicial procedure at the request of creditors.
The form of activity of the cooperative may vary. The main condition is the activity of a non-commercial nature, which is designed to meet the needs of payers.
A charitable nonprofit organization may be called a foundation or institution. The activities of such an NPO are tightly controlled. Organizations use special requirements for this type. But charitable foundation has the right to count on tax breaks from the government.
Charity means any selfless activity in relation to individuals and legal entities. The collegial supreme body that oversees the activities of the organization performs its duties free of charge.
A number of restrictions are imposed on the property of charitable organizations:
Public associations
Allows you to create groups of people who have common interests in need of satisfaction. The PA does not allow setting goals that are not spelled out in the Charter.
All members of the association must obey the approved Charter, which does not contradict the legislation of the Russian Federation. Members of the organization have equal rights with the likelihood of exclusion in accordance with the statutory procedure.
Unitary NGOs
Unitary NPOs are legal entities that do not want to derive financial profit from their activities. LSD have the following distinctive features:
Examples of NGOs in Russia
Examples of NGOs existing on the territory of the Russian Federation:
- Russian Cultural Foundation: a foundation dedicated to ensuring civic engagement in the cultural sphere
- Rugby Premier League: a non-profit partnership hosting the Russian Rugby Championship
- Moscow Architectural Society: public organization dedicated to the popularization of the field of architecture in general
All about Russian NGOs on video:
There are many types of non-profit organizations in the Russian Federation. All of them are united by one common feature- they do not put before themselves the need to earn money. Anyone can create their own NGO.
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To do right choice, we suggest that you first familiarize yourself with the forms of non-profit organizations provided for by law and their distinctive features.According to the Law of 12.01.1996, No. 7-FZ (as amended on 23.12.2003), a non-profit organization is an organization that does not have profit as the main goal of its activities and does not distribute the received profit among the participants.
At the same time, non-profit organizations have the right to carry out entrepreneurial activities to achieve statutory goals and have a number of tax benefits.
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.
The Civil Code of the Russian Federation and the Law "On Non-Commercial Organizations" define the following organizational and legal forms of non-commercial organizations:
- Consumer cooperatives
- Foundations
- Institutions
- Non-profit partnerships
- State corporations
Public and religious organizations (associations)
A common feature public and religious organizations (associations) is the purpose of their creation - they are created to meet spiritual or other non-material needs. Another sign is the community of interests of the uniting citizens.Read more about public organizations and their registration in the section Public organizations.
Consumer cooperatives.
Consumer cooperative a voluntary association of citizens and legal entities on the basis of membership is recognized for the purpose of satisfying the material and other needs of participants, carried out by combining property shares by its members. Unlike other forms of non-profit organizations, the income from the entrepreneurial activity of the cooperative is distributed among its members.Foundations
The hallmarks of the foundation as a non-profit organization are - lack of membership, property base created by voluntary property contributions. The fund is a kind of non-commercial "bank", where funds are first accumulated through donations, and then distributed for the statutory goals of the fund - social, cultural, educational and other socially useful purposes. The foundation is obliged to publish annually reports on the use of its property.Institutions
An institution is an organization created by the owner to carry out managerial, socio-cultural and other functions of a non-commercial nature and financed in part or in whole by this owner. In this case, the property is assigned to the institution on the basis of the right of operational management, and not property. In case of insufficient funds of the institution, the owner shall bear subsidiary responsibility for its obligations.Non-profit partnerships
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 socially useful goals. A distinctive feature of a non-profit partnership is the right of its members to a part of the property in the event of the liquidation of the partnership or withdrawal from it. A non-profit partnership is convenient as an association of individuals in the liberal professions (lawyers, doctors, writers, etc.)Autonomous non-profit organizations
An autonomous non-profit organization is a non-profit organization without membership, established by citizens and (or) legal entities on the basis of voluntary property contributions in order to provide services in the field of education, health care, culture, science, law, physical culture, etc. Property transferred by the founders of the organization, belongs to her by right of ownership.This form of non-profit organizations is most convenient for activities in the service sector.
Associations of legal entities (associations and unions)
Commercial and non-commercial organizations can voluntarily unite in associations (unions) in order to coordinate their activities, as well as represent and protect common property interests. Members of an association (union) retain their independence and rights of a legal entity.State corporation
New form of non-profit organizations introduced Federal law No. 140-FZ of 08.07.1999A public corporation is a non-profit organization established by The Russian Federation on the basis of a property contribution and created for the implementation of social, managerial or other socially useful functions. It is created on the basis of a law that establishes the features of its legal status.
A non-profit organization is considered to be created as a legal entity from the moment of its state registration. Currently state registration non-profit organizations (with the exception of public organizations) are carried out in the Inspection of the Ministry of Taxes and Duties.
The founders of a non-profit organization, depending on its organizational and legal forms, can be citizens and (or) legal entities.
The number of founders of a non-profit organization is not limited, unless otherwise provided by federal law.
A non-profit organization can be established by one person, except for the cases of the establishment of non-profit partnerships, associations (unions) and other cases provided for by federal law.
To register a non-profit organization, according to the law, the following constituent documents are required:
- The charter, approved by the founders (participants), for a public organization (association), foundation, non-profit partnership and autonomous non-profit organization;
- Memorandum of association concluded by their members and the statutes approved by them for the association or union;
- The owner's decision to establish an institution and the charter approved by the owner for the institution.
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 dated 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:
- 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.
- Small communities. People are united on a territorial basis or blood relationship. Protect their culture, way of life, area of residence.
- 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.
- Foundations. Are created to provide social assistance in matters of charity, education, culture, etc.
- Corporations. Serve to perform social and managerial functions.
- Companies. Provides services using state property.
- Non-profit partnerships (NP). Based on members' contributions. Pursue goals aimed at achieving public goods.
- Institutions. They are divided into municipal, budgetary, private. Formed by a single founder.
- Autonomous organizations (ANO). Created to provide services for different directions... It is possible to change the composition of the participants.
- 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:
- Internal - NPO is created in the interests of its members, for their needs and problem solving (NP).
- 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.
The table will help to determine the type of OPF of the organization being created:
| NPO form | Goals | Management right | Property rights | A responsibility | ||||
| Internal | External | There is | No | There is | No | There is | No | |
| Public | + | + | + | + | + | |||
| Foundations | + | + | + | + | ||||
| Institutions | + | + | + | + | + | |||
| Associations | + | + | + | + | + | |||
| NP | + | + | + | + | ||||
| ANO | + | + | + | + | ||||
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.
On initial stage it should be established whether the NPO will have members or not. Membership is more suitable for the activities of this club, since it is possible to create more favorable conditions for members in comparison with 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 direction activities most suitable for a public organization or NP.
Features of NPOs, their difference from commercial organizations
NPOs have some features that distinguish them from commercial structures:
- Limited legal capacity. Associations can function only in those directions that are indicated in their constituent documents and relevant laws.
- Working in the public interest. The NPO does not set itself the task of making a profit.
- Doing business. Non-profit organizations can engage in commerce only within the framework of achieving their statutory goals. Profit is not distributed to members.
- 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.
- 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.
- 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 disadvantages. They are reflected in the table.
| NPO type | pros | Minuses |
| Consumer cooperative | Distribution of proceeds; Trade stability; State support; | Debt liability; Complex document flow; The need for additional investments in case of losses. |
| NP | Preservation of property rights; No liability for the lender; Freedom to choose an organizational structure. | The profit is not distributed; Development of documentation. |
| Association | Conversion to a partnership; Free use of services by participants. | Former members are liable for debts for 2 years. |
| Fund | Entrepreneurship; Unlimited number of founders; Lack of liability for debts; Has his own property. | Annual public reporting; The possibility of being declared bankrupt; Not converted. |
| Religious associations | Have no material rights | Do not answer for debts. |
| Institutions | Provision of services for a fee. | Responsible to creditors; The property is managed by the owner |
| Public organizations | Are not liable for debts; Entrepreneurship is allowed; Freedom in choosing goals and methods of work. | Members do not claim transferred assets and contributions |
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.
In this example, time is wasted and the organization itself may close. 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.
| Index | NP | ANO | Private institution | Fund | Public organization | Association |
| Founders | Physical and (or) legal entities | Citizen or legal entity | Citizens and (or) legal entities | At least 3 individuals | Any legal entity | |
| Membership | There is | No | There is | |||
| Entrepreneurship | Allowed | No | ||||
| A responsibility | No | There is | No | There is | ||
| Publication in the media | No | There is | No | |||
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 assigned tasks. Created by an initiative group of 10 people who share 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 - performing cultural, social, managerial, and other non-profit objectives. 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 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. When 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 balance sheet, form 2 and earmarked spending statement. 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 submitted to it 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 the NP does not provide for benefits and is carried out practically according to 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 the Law on Unwanted Organizations. These include foreign non-governmental non-governmental organizations 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?
Information about the work of NGOs, the composition of the leadership, and receipts from foreign sources are submitted to the Ministry of Justice annually.
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, a 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 law for each OPF.
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