Forms of creating non-profit organizations. A set of basic principles for the activities of non-profit organizations NPO principles

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

The 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 RF, Ch. 4). Russia at the legislative level encourages the formation of NPOs, the state provides for 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 NPOs is aimed at conducting core activities, which are supported by the state in order to implement social programs. These include:

... The main tasks of organizations are services in the field of law, sports, science, healthcare, education (Art. 123.24 of Law No. 51-FZ).
... The material base is the share contributions. The company is created on the basis of membership, and the activities are aimed at obtaining services (goods) for the organization's own needs (Art. 123.2 of Law No. 51-FZ).
Foundations. The work of organizations is aimed at goals that are useful to society. Associations of this type do not have membership, and their main instrument is the use of property and funds formed by the founders (Article 123.17 of Law No. 51-FZ).
Public and religious associations. Created on the basis of the unity of views of the founders. The structure's activities are aimed at realizing the main goals of the NPO members (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 by legal entities. The association is based on the membership of the NPO members (Article 8 of Law No. 7-FZ RF).
Associations of legal entities (associations, unions). NPOs are created to protect property rights (Art. 123.8 of Law No. 51-FZ).

What's special?

All areas of non-profit organizations have features that distinguish them from standard commercial companies... The work of organizations of this form is focused on social goals, the formation does not have to be legal entity, there are some limitations in the process.

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

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

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

Areas of activity

Depending on the structure of organizations, the main area of \u200b\u200bNPO activity covers the following areas:

Healthcare.
Charity.
Social protection.
Education.
Legal protection.
Culture.
Religion.
Ecology.
Housing problems.
Interethnic relations.
Analytics.
Areas of a professional level.
Development of civil defense of the population.

According to the current legislation of the Russian Federation, NPOs can engage in one or more types of activities, the directions of which are stipulated in (Law No. 7-FZ, Art. 24).

Main positions

A non-profit organization acts as an entity that unites citizens to participate in solving problems of social and public use... The principles for the creation and existence of NPOs must correspond to the field of activity and the foundations of the organization.

The existence of NPOs is based on maintaining the following principles:

Self-control. Within the association, the direction of activity is monitored, and a systematic assessment of its quality is carried out.
Public benefit. The organization realizes and supports the interests of society, draws the attention of the authorities and the media to social problems.
Cooperation. NPO develops partnerships with stakeholders in order to achieve the goals of the association.
A 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 NGOs do not contradict the legislation and are subject to the organization's constituent documents.
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 in the choice of the direction of activity and the method of realizing its goals. NPO openly expresses its position and supports it in relation to social problems.
Democratic governance. The NPO Leadership 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.

The non-profit organization does not use its advantages that discriminate against other organizations. The actions or inaction of NPOs must not lead to negative results or infringement of the rights of other companies.

Conclusion

Non-profit organizations have a specific goal of improving the situation of certain social groups. The main activity of an NPO must strictly obey the constituent documents of the company, support the principles of its existence and work for the benefit of the public.

"NCO Coordinates" (Basic Principles of NCO Activity 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 consolidating non-profit organizations around the ideas of responsibility and transparency. "NPO coordinates" can be regarded as the first step towards self-regulation of NPOs, creation of a "coordinate system", "points of support" for the development and widespread use of self-regulation mechanisms, as well as promotion of NPOs in society.

The principles of NPO activity 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-restraints that organizations establish and will adhere to independently and voluntarily, since this helps them to be understandable to others, and in the long run will allow them to more effectively fulfill their mission. Following these principles is the contribution of a particular organization to the development of the third sector in Russia and a change in the attitude of society towards the activities of NGOs.

"NKOcoordinates" have already been signed by 34 organizations from different regions of the country. Since February 15, the Document is open for further public support. You can sign or support the third sector's course on strengthening accountability and transparency online at the Law and Non-Profit Organization website www.nkozakon.ru/nko_transparency.

Join us!

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

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

Considering 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 are committed to the following core business principles.

The principle of public benefit

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

The principle of freedom of action

The activities of a non-profit organization are based on self-government. A non-profit organization is free to choose meaningful areas of activity and methods of their implementation, it 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.

Cooperation principle

A 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, a non-profit organization, if necessary, is ready to support them, regardless of their field of activity.

The rule of law

The activities of a non-profit organization do not contradict its charter. The 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.

The principle of democratic governance

A non-profit organization is governed and governed by 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, have the opportunity to openly discuss issues of its activities in the organization.

Self-control principle

Non-profit organization provides internal control for its activities and regular assessment of its effectiveness and quality.

A non-profit organization is responsible for choosing sources of funding for its activities.

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

The principle of openness

A non-profit organization takes measures to ensure that all interested parties: know about its activities and have its contact information; could get a short up-to-date information about its mission, goals, objectives, structure of expenses and income and main activity; had the opportunity to familiarize themselves 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 NPOs, does not act on their behalf without appropriate authority. A non-profit organization independently represents its point of view or voluntarily delegates this right.

As a result of collective discussion, the document is open for affiliation by organizations.

art. 2 of the Federal Law No. 7-FZ "On Non-Commercial Organizations" dated 12.01.1996, which states that "a non-commercial 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"

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 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 goods. Non-profit organizations do not make profit-making as the goal of their activities and do not have the right to distribute the received profit among the founders.
There are several forms of non-profit organizations: Consumer cooperative. Public or religious organization Non-profit partnership Foundation Institution State corporation: An association of legal entities (associations or alliances).

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

Contemporary sociology conditionally divides social groups civil society into three sectors: public, commercial and non-commercial. By default, non-profit organizations are not part of the commercial sector, while the assignment of a particular 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 social functions more effectively than the state. In this sense, non-profit organizations that perform certain functions of the state or self-government bodies, but at the same time 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	third
Sector composition	public authorities at all levels state non-profit organizations;	commercial organizations	non-profit organizations
Legal form organization	for authorities - government agency or a local government institution; for government organizations - non-commercial	a commercial	non-profit
Founders	the state	any person	any person
Human resources	staff	staff and attracted (paid)	staffed and outsourced (paid and unpaid)
Payment human resources	wage	full-time - salary, attracted - under a service agreement	full-time - wages; commercial services attracted - under a service agreement; services of volunteers (volunteers) are not paid
Main objectives of the activity	Community management and public service provision	Extraction of 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
issue of securities	Yes	Yes	no
owner's 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 founders and sponsors is the key to acquiring, maintaining and strengthening trust on the part 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 has an interest in the information it disseminates to be 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 that its activity is not accompanied by propaganda of the religious beliefs of its founders and sponsors; otherwise, the organization runs the risk of losing sponsors who do not support these religious beliefs, and / or arousing suspicion among charity actors in an attempt to impose a religion on them. To guard against unwanted stakeholder influences, nonprofit organizations can employ a mix of regulatory controls, organizational measures, and independent oversight and control procedures. In particular, an organization's founding documents, charters, and by-laws may include regulations to ensure that no conflicts of interest exist, the independence of board members, 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 important factor the formation of civil society in our country, a factor in ensuring social and political stability, raising the living standard 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... NPOs are 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 , provision of legal assistance, as well as for other purposes aimed at achieving public goods. The potential of Russian non-profit organizations has not yet been fully disclosed, 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, in contrast to commercial organizations, the activities of non-commercial organizations include basic and entrepreneurial.

The main activity of a non-profit organization - this is an activity consistent with 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 of a limited nature) serves as a means for non-profit organizations to earn additional cashthat 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 providing basic and entrepreneurial activities. The composition of the resources required for the functioning of non-profit organizations is traditional, although in modern literature there are different classifications of them, which differ both in the composition of resources and in the degree of detail 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 expedient to distinguish 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 high-quality performance of core and business activities;

- financial resources, consisting of their 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 basic and entrepreneurial activities.

Due to the non-commercial nature of the activities of NPOs, it is logical to assume that the main problem of ensuring the stability of their functioning is to attract financial resources. The availability of financial resources is a key factor for non-profit organizations to carry out their 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 areas of activity, but also to attract external sources of financing from the state, the population and the private sector.

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

Attracted,

State,

Own funds.

The attracted funding includes charitable, sponsorship funds, grants from foundations, membership fees, etc. State funding combines direct and indirect subsidies from the state. Own funds includes income from operating and commercial activities.

Sources of financing

Attracted-charitable.sponsorship.grants.membership contributions.reserved contributions.loans

Government-s-direct funding, indirect funding

Own-income from main activity. Income from entrepreneurial activity

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 activity. The present and future of a non-profit organization depends on how reliable and stable the created economic foundation is, and the presence of a solid economic foundation allows us to give additional incentives for its development. Economic Basis for a 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 efficient implementation the mechanism for attracting economic resources will allow to gradually move from the point, program-targeted principle of provision to continuous and comprehensive resource provision, which will become the key to the successful operation of a non-profit organization, and therefore, will allow the most complete and high-quality satisfaction of the population's needs in social services.

Non-profit organizations (NPOs) are organizations created for the purpose of producing goods and services. The status of NPOs does not allow them to serve as a source of profit for their founders. So, 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 received profit 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 (an association);
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-Commercial Organizations" applies to all non-commercial organizations created or created in the territory of the Russian Federation insofar as not otherwise established by other federal laws. This federal law defines the forms of NPOs.
Federal Law of May 19, 1995 No. "On Public Associations" defines a public association as "a voluntary, self-governing, non-profit formation, created on the initiative of citizens united on the basis of a community of interests for the implementation of common goals specified in the charter of a public association", and gives its following organizational and legal forms:
The constituent documents of an NPO are:

the 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 associationconcluded by their members and the statutes approved by them for the association or union.

For registration of a non-profit organization, upon its establishment, the authorized body or its territorial body shall submit:

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

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

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

The competence of the management bodies of NPOs includes:

change of the charter;
formation of executive bodies;
approval of the 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 state bodies.
Autonomous, private, budgetary institutions also stand out among NPOs.
A private institution is a non-profit organization created by an owner (citizen or legal entity) to carry out managerial, socio-cultural or other functions of a non-profit nature.
Features: legal status budgetary institutions determined by the Budget Code of the Russian Federation. So, Article 161 of the Budget Code determines that a budgetary institution carries out operations to spend budgetary funds in accordance with the budget estimate, it does not have the right to receive loans (loans), independently acts in court as a defendant for its monetary obligations, ensures the execution of its monetary obligations specified in the executive document, within the limits of budgetary obligations brought to it.
In order to increase the efficiency of spending budget funds through the transition to financial support public services on the basis of the state assignment and the principles of normative per capita financing, the process of reorganization of budgetary institutions into autonomous institutions is under way.
In accordance with the Federal Law of November 3, 2006 No. No. 174-FZ "On Autonomous Institutions" autonomous institutions can be created by their establishment or by changing the type of existing state or municipal institution... An autonomous institution is a non-profit organization established by The Russian Federation, a subject of the Russian Federation or municipal entity 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, health care, culture, social protection, employment of the population, physical culture and sports. The income of an autonomous institution goes into its own control, and is used by it to achieve the goals for which it was created.
Features: different forms NPOs are shown 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, 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 transferred property, with the exception of membership fees
Institution	The property is fixed on the right operational management in accordance with the Civil Code of the Russian Federation. The institution is responsible 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 others, do not retain rights to her property
Consolidation 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)	The property is formed on the basis of entrance and membership fees, voluntary contributions and donations, proceeds from events held, income from business 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, and associations of legal entities (associations and unions). Thus, the foundation 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, corresponding to the purposes 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, carrying out its activities on a voluntary basis, is the body of the foundation and oversees 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 (Federal Law "On the restructuring of credit organizations"). The property transferred to the state corporation by the Russian Federation is the property of the state corporation. A public corporation may carry out 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-commercial 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, when a non-commercial partnership is liquidated, a 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 that does not have 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, health, culture, science, law, physical culture and sports and other services. The property transferred to the autonomous non-profit organization by its founders (founder) is its property. She has the right to carry out entrepreneurial activities corresponding to the goals for the achievement of which the said 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 can use its services only on equal terms with other persons.
NPOs can voluntarily join associations (unions) of non-profit organizations. The members of the union retain their independence and the rights of a legal entity. The members of the union bear subsidiary responsibility for the obligations of the union.
When leaving the union, a member bears subsidiary liability for its obligations in proportion to its contribution within two years from the date of exit. The entry into the association (union) of a new member may be conditioned by his subsidiary liability for the obligations of the association (union) that arose before his entry.
Voluntary contributions and donations are typical for public associations, charitable foundations, religious organizations. At the same time, the legislation prohibits receiving financial and other material assistance political public associations for activities related to their participation in elections from foreign states, organizations and citizens.

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