Non-commercial what does it mean. Non-commercial organizations: examples of concerns about people

11.10.2019

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Non-commercial organizations (hereinafter referred to as NGOs) are one of two large groups of legal entities (another group includes commercial organizations). The main distinctive feature of non-profit organizations is (and this follows from their very names) that they are not created in order to carry out commercial activities.

What is NPO, the goals of creating, independence

Under non-commercial organizations are understood to be created in the educational, cultural and other specified in their constituent documents, purposes, and:

not having an extraction profit as the main purpose;
not distributing the profits obtained as a result of their activities (paragraph 1 of Art. 50 of the Civil Code of the Russian Federation).

The approximate list of objectives of the NGO creation is fixed by paragraph 2 of Article 2 N 7-FZ "On non-profit organizations" of 01/12/1996 (hereinafter - the Federal NAO FZ). According to the specified law, NGOs can be created for:

achievements of social, charitable, spiritual, cultural, educational, scientific and management goals;
development of physical culture and sports, protection of the rights and legitimate interests of citizens, etc.

The specified list is not exhaustive, this item provides that the NGOs can be created for other purposes aimed at achieving public goods.

In addition, the objectives of the creation and activities of NGO are consolidated by individual federal laws.

For example, according to paragraph 1 of Article 19 N 74-FZ "On the peasant (farmer) economy" from 11.06.2003, the peasant (farmer) economy is created in order to carry out activities for the production, processing and sale of agricultural products, according to Article 1 -3, 6, 20-26 N 63-ФЗ "On advocacy and advocacy in the Russian Federation" dated 05/31/2002 The purpose of creating collegiums of lawyers, other lawyers is to protect the rights and freedoms of citizens, providing citizens of qualified legal assistance, representing the interests of citizens .

The specific goals of creating NGOs are fixed in their constituent documents, and, depending on the purpose, the NGOs relate to this or that specifically, in which area they will carry out their activities.

Among the principles of organization and activities of NGOs, there is no particular importance to the principle of their independence.

The NGO independence is provided primarily by the fact that they are legal entities, and, as for all legal entities, in their respect,, among other things, the procedure for their creation and liquidation, the procedure for the formation, the competence of their management bodies, is administered separately property.

For some forms and species, the NGO principle of independence is specifically fixed by law.

For example, this is done in relation to religious associations, organizations (Article 4, 6, 25 N 125-FZ "On Freedom of Conscience and Religious Associations" of September 26, 1997), Advocate (Article 3 N 63-FZ "On advocacy and advocacy in the Russian Federation "from 31.05.2002), etc.

Types and forms of non-profit organizations

According to the current legislation, NGOs can be created in various forms, for example, the Civil Code of the Russian Federation in paragraph 3 of Art. 50 provides more than 15 possible forms.

All NGOs, depending on whether it is created on the basis of membership or not, are divided into two large groups (species): but) Non-commercial corporate organizations and b) Non-profit unitary organizations.

To non-commercial corporate organizations, according to Art. 123.1 of the Civil Code of the Russian Federation include organizations that comply with the following criteria (in addition to criteria common to all NGOs):

created on the basis of membership, i.e. Founders (participants) receive the right to membership in NGOs;
founders (participants) of NGOs form the highest management body;
the decision to create a non-profit corporate organization is made by its founders at a meeting, a congress, conference, etc.

Unlike non-profit corporate, non-profit unitary organizations:

do not have membership;
are created by decision of one founder;
the decision on the initial formation of the highest branch of the management of such an NGO is made by one founder.

The legislation specifically distinguishes two independent types of NGOs:

socio-oriented non-commercial organizations;
performers of socially useful services.

At the same time, according to paragraph 2.1 of Art. 2, art. 31.1 FZ about NGOs under socially oriented NGOs are understood by the NGOs created in order to solve social problems, the development of civil society, the protection of objects and territories with special historical, cultural significance (for example, objects of historical and cultural heritage), to provide legal assistance On a free or preferential basis (law education), etc.

Especially law specifically stipulates that state corporations, state-owned companies and political parties are not recognized as socially-oriented NGOs.

In accordance with paragraph 2.2 of Art. 2 FZ about NGOs under the executors of socially useful services are understood as socially oriented NPOs, which correspond to the following criteria:

for 1 year and more providing socially useful services of good quality;
are not organizations recognized by the Russian legislation by a foreign agent;
there are no tax debts and fees (mandatory payments).

As mentioned above, the legislation provides only an approximate list of species and forms of NPO (clause 3 of Article 50 of the Civil Code of the Russian Federation).

In addition to the specified list, some NPO forms are fixed in clause 3 of Art. 2, art. Art. 6 - 11 FZ about NGOs (public and religious organizations (associations), communities of small indigenous peoples of the Russian Federation, Cossack society, non-profit partnerships, etc.).

In turn, the above form, depending on the objectives of creating and implemented by NGOs, can also be divided into separate species.

Thus, the main regulatory legal act on consumer cooperatives is the Civil Code of the Russian Federation, in particular Art. Art. 123.2, 123.3. At the same time, the procedure for creating, organizing and the activities of certain types of consumer cooperatives is determined by special federal laws.

For example, the features of housing and housing and building cooperatives are distinguished (st. Art. 110 - 134 of the Housing Code of the Russian Federation), credit cooperatives (FZ "On Credit Cooperation" from 18.07.2009 No. 190-FZ), consumer societies (RF Law "On consumer cooperation (consumer societies, their unions) in the Russian Federation "of 06/19/1992 No. 3085-1), housing accumulative cooperatives (FZ" On housing accumulative cooperatives "of December 30, 2004 No. 215-FZ, agricultural industrial and agricultural consumer cooperatives ( Federal Law "On Agricultural Cooperation" of 08.12.1995 No. 193-FZ), etc.

Note that these forms may in turn divided into several species. For example, agricultural consumer cooperatives, depending on the activities of activities, are divided into processing, sales (trade), livestock, etc. (Art. 4 FZ "On Agricultural Cooperation").

See also: Economic partnerships and society

Creating a number of NGO forms, the order of their organization and activities are governed by individual special federal laws. This applies, for example, to the horticultural, garden and country non-commercial associations of citizens (FZ "On the horticultural, gardening and country of non-commercial association of citizens" of April 15, 1998 No. 66-ФЗ, FZ "On the conduct of citizens of gardening and gardening for their own needs and on the introduction changes to individual legislative acts of the Russian Federation "dated July 29, 2017 No. 217-ФЗ), partnerships of housing owners (Art. 291 of the Civil Code of the Russian Federation, Art. Art. 135 - 152 of the Housing Code of the Russian Federation), etc.

Foreign NGOs, NGOs with the status of a foreign agent

The legislation is particularly considered by the issue of activities of foreign NGOs in the territory of the Russian Federation.

According to paragraph 4 of Art. 2 FZ about NGOs by foreign organizations created outside the territory of the Russian Federation. At the same time, they must meet the general principle of the establishment of NGOs - the main goal of creating and activity is not profit, the profit received as a result of the activity is not distributed between the founders (participants).

In accordance with paragraph 5 of this article, the activities of a foreign organization can be carried out in the territory of the Russian Federation through the established structural units (depending on the specific form of NPOs and the provisions of its charter - branches, branches, representative offices).

Also, the current legislation emphasized this type of NPO as "foreign agents", the procedure for the creation, organization and activity of which has its own characteristics.

Under the NGO recognized by the Russian legislation of the functions of the "foreign agent", according to paragraph 6 of Art. 2 FZ about NGOs are understood by NGOs that meet the following signs:

receive cash (property) from foreign sources, under which foreign states are understood, international organizations foreign citizens, etc.;
participate in political activities in the Russian Federation in the interests of foreign sources.

The specified FZ provides a list of activities that are understood under political activities - rallies, demonstrations, participation in election activities, referendums, etc. (Part 3 of paragraph 6 of Art. 2 FZ about NPO). Separately, the list of activities that are not recognized as political activities are enshrined - activities in the field of culture education, charitable activities, etc. (Part 4 of paragraph 6 of Art. 2 FZ about NPO).

Note that the compliance of these norms of the Constitution of the Russian Federation was confirmed, including the decision of the Constitutional Court of the Russian Federation of 08.04.2014 No. 10-p.

Rights and activities of a non-profit organization, non-commercial organizations as entities of business activities

Like all legal entities, NGOs have their legal capacity.

As a general rule, according to Art. 49 of the Civil Code of the Russian Federation, a legal entity may have civil rights (and carry out activities) that correspond to the objectives of its activities.

At the same time, some federal laws defining the legal status of certain types of NGOs, the rights (crime) of NGOs are specifically negotiated.

So, for example, Art. 6 FZ "On Agricultural Cooperation" to the empowerness of the agricultural cooperative include the right to establish branches (representative offices), the right to purchase property, including land plots, the right to exercise foreign economic activity, the right to conclude contracts aimed at achieving goals in accordance with the Charter cooperative, etc.

At the same time, the legal capacity of NGOs is distinguished by the fact that it is limited to the objectives, to achieve NGOs, created (statutory goals).

At the same time, the law does not prohibit the NGO to implement entrepreneurial activities in the course of its activities. At the same time, it specifically stipulates that the income received by NGOs is not subject to the distribution between its participants (paragraph 1 of Art. 50 of the Civil Code of the Russian Federation).

In addition, paragraph 4 of Art. The 50 Civil Code of the Russian Federation has been fixed a special rule for NPOs - they can carry out income activities if:

the implementation of such activities is provided for by the Charter of NGOs;
such activities must respond (comply with) the objectives of creating NGOs;
such activities should contribute to the achievement of the objectives of creating NGOs.

Due to the fact that in the implementation of such activities, NGOs act as any other participants in civil turnover, in order to ensure its stability, the protection of their counterparties on transactions performed by NGOs, paragraph 5 of this article provides for a special rule: to implement such activities NPOs should have property, market value of at least the amount of the authorized capital provided for by law for a limited liability society (according to part 1 of paragraph 1 of article 14 of the Federal Law "On Limited Liability Societies" this size is 10,000 rubles).

As a general rule in other aspects (taxation, licensing, etc.), the entrepreneurial activity of NGOs and, accordingly, the profit obtained as a result of such activities is recognized as a legal entity in the usual basis.

It should be noted that if the NGOs performs the activities for which a special permission is required (license), their activities are subject to licensing in general for all entities of entrepreneurial activity.

In some case, special federal laws are determined by the activities for individual forms of NGOs.

A special place when considering the issue of activities of the NGO occupies the characteristics of the NGO activity in those areas that have a special value on the basis of the status of the NGOs themselves.

Thus, among NGOs, self-regulatory organizations (hereinafter referred to as SRO), which are designed to ensure that the activities of the legislation and adopted standards are included in its composition.

According to paragraph 1 of Art. 3 FZ "On Self-Regulatory Organizations" of 01.12.2007 No. 315-FZ (hereinafter referred to as SRO) under SRO are understood by NGOs, which:

created on the basis of membership;
unite entities of entrepreneurial activities, depending on the unity of produced goods (works, services), or are professional participants of a certain type of activity.

Self-regulatory organizations are created and operate in various fields, so created and function SRO (for example, auditing activities, engineering survey activities, implementation of mediation procedures, etc.).

The procedure for the organization and activities of the SRO is defined as indicated by the Federal Law on SRO and special federal laws (for example, FZ "On Audit Activities" dated December 30, 2008 No. 307-FZ, FZ "On Assessment Activities in the Russian Federation" from July 29, 1998 No. 135 -FZ, etc.).

Special importance in the implementation of the SRO of its functions is given by the so-called. "Professional activities", which are developed by the relevant SRO and the application of which is mandatory for members of the specified organizations.

Also, the NGO law specifically stipulates that NGOs created in the form of a non-commercial partnership, when they acquire the status of SRO, are loss of the right to carry out entrepreneurial activities.

"I told about what NPOs and what features this type of organizations has.

To bookmarks

On the Internet, full of articles about suitable forms forms (we are also about it). In most of these articles, we are talking about choosing between IP and a commercial organization (LLC or AO), but there are almost nothing about non-profit organizations (NPOs). It can be said that this is a "twilight zone" of Russian corporate law.

We decided to fill the gap and dispel the common myths. If the article likes, write about it in the comments, will continue to destroy legends.

Myth is the first: there are few non-commercial organizations and they have no money

According to official statistics, NGOs constitute up to 17% of Russian legal entities. Non-commercial organizations several times more than the same joint-stock companies; They have a corresponding turn.

Not only charitable and religious organizations include not only the public sector, almost all educational organizations, all public clinics, consumer cooperatives (parking, HOA, country cooperatives, and so on), development institutions like Fryria or Asi and many other various structures.

At the same time, the sphere of NGOs is very poorly settled. Not in the sense of "not settled in general," as cryptocurrency, but in the sense that the regulation is very fragmentary and internally contradictory.

The Central Law "On Non-Profit Organizations" covers the maximum half of the species of NGOs, the rest are hiding in specialized laws like "On charitable organizations", "On public associations" and so on. Many of these laws were written back in the 1990s and have not been updated before compliance with the changed Civil Code.

In the resulting place, a non-specialist is very difficult to understand: nowhere is not even a list of existing forms of non-profit organizations. At the same time, the constituent documents of the NGO, in contrast to the same LLC, carefully subtract specialists from the Ministry of Justice - the first time to register without experience is almost impossible.

Non-profit organizations also have additional statuses related to the type of their activities. For example, a charity status is auchevka for an ordinary non-profit fund, which allows you to pay less taxes, but it doubles the number of papers.

Now it is necessary to apply not only the law "On NGO", but also "charitable" legislation, as well as submit special reporting. Obtaining and updating licenses (for example, education, treatment, and so on) further complicates the work of the organization's lawyer.

Myth second: non-profit organizations can not engage in entrepreneurship

This myth is generated by the initial confusion in terms. According to the Civil Code, entrepreneurial activity is an independent, risky and systematic profit. Let me remind you, profit is when income exceeds costs.

Obviously, if the expenses of the organization are that commercial, which is non-commercial - will exceed its income, it will simply go bankrupt. Therefore, non-profit organizations can not just can, but should also engage in entrepreneurship to stay afloat - or exist on membership fees and donations, for which few people are capable.

In general, non-profit organizations can exercise the same activity as commercial: supply goods, provide services, perform work and so on. Rare exceptions relate to individual licenses (for example, NPO cannot become a bank).

However, there is a really important difference in activities between commercial and non-profit organizations: this is the so-called target legal capacity of NGOs. Unlike commercial organizations that are entitled to do what they want, non-commercial are limited to the goals prescribed in the Charter.

This should guarantee that some "Foundation for the rescue of homeless cats" will not start financing Middle Eastern Salafis. In practice, the founders of the NGOs are prescribed in the Charter "has the right to engage in any activity that makes income" and thus solve the problem of target legal capacity.

Myth Three: Non-commercial organizations do not pay taxes

It seems logical - so far non-commercial organizations do not compete with commercial, the state should support them for the sake of the public goods being created. But not in Russia.

The Russian tax system provides for practically the same taxes for all organizations, including non-commercial. Not very fair, but as it is. But the NPO has the right to use all the same tax regimes as "big" societies: for example, a simplistic to not pay VAT.

From this rule there are exceptions in favor of NGOs, but they are very small. Do not pay taxes from membership contributions association and union (for example, trade unions); Also, NPOs do not pay taxes with gratuitous donations.

There are a number of benefits for charitable organizations, which are applied, provided that at least 80% of the revenue, such an organization distributes in order of charitable assistance. Otherwise, non-profit organizations pay taxes on a par with commercial.

Myth Fourth: Non-commercial organizations are used for manipulations

Because of the last investigations, the reputation of "collips" was entrusted for the NGO. This is at the same time myth and not myth.

Non-commercial organizations are really used to conceal the beneficiaries, that is, the true business owners. There are so-called autonomous organizations that have formally no owners and beneficiaries: they exist on themselves.

Such a company, after registration, works without shareholders and participants, can create subsidiaries (including commercial), dispose of its own property, but the beneficiaries have no. Consequently, any attempt to disclose information will be in a dead end.

Do not improve the reputation of NGOs and regular scandals with the distribution of presidential grants. Organizations that are denied, especially on formal reasons, always declare corruption - and it is impossible to check it, since the procedure is really opaque.

However, all these "cutting" scandals overlap by one factor that distinguishes non-commercial organizations from commercial: from NPO is really difficult and expensive to bring money. Almost all NGOs are not entitled to pay dividends to its founders; They have been accomplished to spend their statutory goals, and if the goals are achieved - to give the state.

Therefore, even if you create NPOs and entrepreneurial activities earn money, to bring them extremely difficult and costly.

As for the receipt of grants - this is also not so simple. First, to reclaim the grant, first you need to practice socially useful activities for quite a long time at your own expense. Secondly, the registration of the receipt and execution of the grant is a mountain of paper; Reporting there is not that complicated, but very exhausting.

And thirdly, grants are usually small: up to several million rubles. In practice, it is much easier to earn this money than to try to "spill" them from state, and not as an example is safer.

Why do NKO generally need

After all, the question is naturally listed, the question arises: if the NGO does not give advantage, then who creates them at all?

First, social entrepreneurs who are already engaged in non-commercial activities - NPOs makes grants and donations, which is prohibited for commercial organizations. If there are competent lawyers and accountants, you can build a whole holding from NPOs and save a little on taxes.

Secondly, some activities are available only for non-commercial organizations - for example, training (except for additional education), self-regulation (SRO), housing management (HOA) and so on. Therefore, to create a kindergarten or school, a trade union or a chamber of commerce, you need to register NPOs in the Ministry of Justice.

A non-profit organization that does not have membership and established by citizens and (or) legal entities based on voluntary property contributions. Such an organization can be created to provide services in the field of education, health, culture, science, rights, physical culture and sports. According to the current legislation of the Russian Federation, Ano can carry out entrepreneurial activities aimed at achieving the goals for which it was created, but the profit between the founders is not distributed. It is also important to know that the founders of the autonomous non-profit organization do not preserve the rights to property transferred to themselves in the property of this organization, are not responsible for the obligations of the autonomous non-profit organization created by them, and it, in turn, is not responsible for the obligations of their founders.

The founders of the autonomous non-profit organization do not have the advantages compared to the participants of the created ano and can use its services only on equal to other persons. The supervision of the activities of the autonomous non-profit organization is carried out by its founders in the manner prescribed by the constituent documents. The highest management body of the autonomous non-profit organization must be collegial, and the founders of the ANO independently determine the form and procedure for the formation of a collegial senior management body.

The collegial senior administrator authority is the general meeting of founders or another collegial body (board, council and other forms, which may include founders, representatives of the founders, director of ANO).

Non-profit partnership

This is a non-profit-based non-profit organization established by citizens and (or) legal entities (at least 2 people) to facilitate its members in carrying out activities aimed at achieving social, charitable, cultural, educational, scientific and other purposes. A non-profit partnership is a legal entity, may acquire and implement property and non-property rights, to fulfill the obligations, to be the plaintiff and the defendant in court. Non-profit partnership is created without limiting the term of operation, unless otherwise established by its constituent documents.

One of the features of this organizational and legal form of non-profit organizations is that property transferred to a non-commercial partnership with its members becomes the property of the partnership. In addition, as founders in Ano, members of the non-profit partnership do not respond to its obligations, and the non-profit partnership does not respond to the obligations of its members. The non-profit partnership has the right to carry out entrepreneurial activities that meet the statutory goals of the partnership.

The obligatory rights of members of the organization include the opportunity to participate in the management of the cases of non-profit partnership, to obtain information on the activities of the non-profit partnership in accordance with the procedure established by the constituent documents, at its discretion to emerge from the non-profit partnership and others. The highest management body of the non-profit partnership is the general meeting of members of the organization. The participant of the non-profit partnership may be excluded from it to solve other participants in the cases provided for by the constituent documents. The participant excluded from a non-profit partnership has the right to receive a part of the property of the organization or value of this property.

Fund

This is one of the most common organizational and legal forms of non-profit organizations. The Foundation is established for certain social, charitable, cultural, educational or other social and useful goals by combining property contributions.

Compared to other forms of non-profit organizations, the Foundation has a number of essential features. First of all, it is not based on membership, therefore its participants are not obliged to take part in the activities of the Foundation and are deprived of the right to participate in managing his affairs. In addition, the Fund is the full owner of its property, and its founders (participants) are not responsible for its debts. In the event of the liquidation of the Fund, the property remaining after the repayment of debts, the distribution between the founders and participants is not subject to.

The competitiveness of the Fund is limited: it has the right to carry out only that entrepreneurial activity that corresponds to the objectives of its creation prescribed in the Charter. In this regard, the law allows funds to participate in entrepreneurial activities both directly and through economic companies being created for these purposes.

Unlike a number of other non-commercial organizations, the Fund has no right to participate in partnerships on faith as an investor. Founders, members and participants in public funds there can be no authorities and local governments.

The property of the Foundation should be carried out publicly, and for the oversight of the compliance of the Fund's activities registered in its charter, the Board of Trustees and the Control and Audit Authority (Audit Commission) is created.

The Board of Trustees of the Fund supervises the activities of the Fund, adopting other solutions fund authorities and ensuring their execution, the use of the Fund, compliance with the Fund of the Legislation. The Board of Trustees of the Foundation may apply to the court with a statement on the liquidation of the Fund or in its charter of changes in the cases provided for by law. Decisions taken by the Board of Trustees are a recommendatory nature, in contrast to decision-making and executive bodies.

Members of the Board of Trustees of the Foundation fulfill their duties in this body at the public basis (voluntarily) and do not receive remuneration for this activity. The procedure for the formation and activities of the Board of Trustees is determined by the Charter approved by its founders.

Amendments to the Charter of the Fund, as well as its liquidation, is possible only in court.

Charitable Foundation

A charity foundation is called a non-profit organization established by combining property contributions to carry out charitable activities.

The activities of the Charitable Fund and the procedure for its implementation are governed by the statutory documents. Funds to their activities charity funds are seeking, as a rule, in two ways. Option One: The Foundation finds a sponsor or as its founder is a certain polystage, which can be both a state or a company and a separate individual. Another option: the Foundation may be attempting to earn funds for statutory activities.

Participation in charitable funds is prohibited by state authorities, local governments, as well as state and municipal enterprises and institutions. Charitable funds themselves do not have the right to participate in economic societies together with other legal entities.

The structure of the Fund does not provide membership, therefore, given that charitable activities require constant material costs, which cannot be provided in the absence of membership fees, the law allows funds to participate in entrepreneurial activities both directly and through business companies being created for these purposes.

According to the law, in a charitable foundation, it is necessary to create a Board of Trustees - a controlled body supervising the activities of the Fund, using its funds, adopting the solutions and ensuring their execution by other bodies of the Fund.

The Board of Trustees of the Foundation may apply to the court with a statement on the liquidation of the Fund or in its charter of changes in the cases provided for by law.

Institution

The institution is a non-profit organization created by the owner for the implementation of management, socio-cultural and other services of a non-profit nature and financed in whole or in part. Legal and individuals, municipal education and the state itself can be the owner. The institution can be created jointly by several owners.

The constituent document of the institution is the Charter, which is approved by the owner. As with other non-commercial organizations, the property of the institution is in his right of operational management, i.e. The institution can enjoy and dispose of them only to the extent that this is permitted by the owner.

The institution is responsible for its obligations at its disposal with cash, and in their insufficiency, debt charges from the owner of the institution.

Despite the fact that the establishment is the organizational and legal form of non-profit organizations, the owner can endorse the establishment of the right to engage in entrepreneurial activities bringing revenues, providing for this item in the Charter. Such revenues (and property acquired by them) are taken into account on an independent balance sheet and come to the economic management of the institution.

Association or Soyuz

To coordinate their entrepreneurship, as well as to submit and protect common property interests, commercial organizations can create associations in the form of associations or unions. Non-commercial organizations can also be united in associations and unions, however, in accordance with the legislation of the Russian Federation, the association of legal entities can be created only by commercial or non-commercial legal entities.

Simultaneous participation in the unification of commercial and non-profit organizations is not allowed.

United in the Association or Union, legal entities retain their independence and status of a legal entity. Regardless of the organizational and legal form of legal entities that are members of the Association and Unions, they are non-commercial organizations.

The Association (Union) is not responsible for the obligations of its members, and they, on the contrary, are responsible for the obligations of the Association with all their property. The grounds and limits of this responsibility are prescribed in constituent documents.

The highest authority is the general meeting of members of the organization. If, by decision of the participants, the Association (Union) is entrusted with entrepreneurial activities, such an association (union) is transformed into a business community or partnership. Also, for the implementation of entrepreneurial activities, the Association (Union) can create a business society or participate in such a society.

The property of the Association (Union) is formed at the expense of regular and one-time revenues from participants or from other permitted by law, sources. With the liquidation of the association, the property remaining after the repayment of debts is not distributed among the participants, but is directed to the goals similar to the objectives of the association.

Public Association

This voluntary, self-governing non-profit organization, created on the initiative of a group of citizens based on community of interests and to implement common goals.

Public associations can be created in the form:

public organization (association, based on membership and created on the basis of joint activities to protect common interests and achieve the statutory goals of united citizens);
social movement (consisting of participants and not having membership mass public association, pursuing political, social and other socio-beneficial goals);
public Fund (one of the types of non-profit funds, which is a public association that does not have membership, the purpose of which is to form property on the basis of voluntary contributions (and other, permitted revenues) and the use of this property for social and useful purposes);
public institution (not having membership a public association created to provide a specific type of services that meet the interests of participants and relevant to the statutory goals of this association);
political Public Association (Public Association, among the main objectives of which are enshrined in the political life of society through the impact on the formation of the political will of citizens, participation in elections to government bodies and local governments through the nomination of candidates and the organization of their election campaigning, as well as participation in Organizations and activities of these bodies).

In terms of territorial sign, public organizations are divided into all-Russian, interregional, regional and local.

Public association can be created on the initiative of at least 3 individuals. Also as part of the founders, along with individuals, legal entities may include public associations.

Public associations can carry out entrepreneurial activities only to achieve the goals for which they were created. Income from entrepreneurial activities between participants in associations are not distributed and should only be used to achieve statutory goals.

Collegium of Advocates

A non-profit organization based on membership and functioning on the principles of self-government voluntarily united citizens involved in advocacy on the basis of a license.

The purpose of the creation and subsequent activities of the Board of Lawyers is to provide qualified legal assistance to individuals and legal entities in the implementation of their rights, freedoms and legitimate interests.

The founders of the board of lawyers may be lawyers, information about which is made only in one regional registry. The constituent documents, on the basis of which the board of lawyers operates, are the charter, approved by its founders, and the constituent contract.

The board of lawyers is a legal entity, owned separate property, is independently responsible for its obligations, it may acquire and implement property and personal non-property rights, to fulfill the obligations, to be the plaintiff, the defendant and a third party in court, has a stamp and stamp with With his name.

The property of the board of lawyers belongs to it on the right of private ownership of a legal entity and is used only to implement the statutory goals.

Law Office

This is a non-profit organization created by two or more lawyers to provide professional legal assistance to individuals and legal entities. Information about the establishment of the Law Office is made to the Unified State Register of Legal Entities, and its founders conclude a partnership agreement containing confidential information and inerturing state registration. For this Agreement, partner lawyers undertake to unite their efforts and direct them to provide legal aid on behalf of all partners.

After the expiration of the partner agreement, members of the Law Office are entitled to conclude a new partner contract. If during the month from the date of termination of the action, a new partner contract was not concluded - the law office is subject to transformation into a collegium of lawyers or liquidation. From the moment of termination of the partnership agreement, its participants bear joint responsibility on unfulfilled obligations against their principals and third parties.

Consumer cooperative

The consumer cooperative is called voluntary, membership-based, association of citizens and (or) legal entities, created in order to meet the material and other needs of the participants by combining its members of property deposits. Cooperative shareholders may be legal entities and citizens who have reached the age of 16, and the same citizen can consist simultaneously in several cooperatives.

The only constituent document of the cooperative is the Charter approved by the highest body of the internal administration of this organization - the general meeting of members of the cooperative.

Unlike a number of other non-profit organizations, for the cooperative, the law provides for the implementation of certain types of entrepreneurial activities. Revenues obtained as a result of this activity are distributed among the participants of the cooperative or go on other needs established by the general meeting of participants.

The property of the cooperative belongs to him by ownership, and the shareholders retain only obligatory rights for this property. The cooperative is responsible for its obligations with its property and is not responsible for obligations of shareholders.

Consumer cooperatives include: housing and construction, cottage-construction, garage-building, housing, country, garage, gardening cooperatives, as well as housing owners and some other cooperatives.

The name of the cooperative indicates the specifics and activities of the activity of this legal entity. Thus, housing and construction, cottage-construction and garage-building cooperatives imply that at the time of establishing a cooperative fully ready for the operation of the object (apartment building, dacha, garages, etc.), which the cooperative subsequently acquires rights, not exists. While when establishing a housing, country or garage cooperative, these objects already exist.

Failures are used to maintain trade, procurement, industrial and other activities in order to meet the material and other needs of members. Consumer cooperative can also exist as an independent organizational and legal form of a legal entity (for example, housing cooperatives) and in the form of a consumer society (district, urban, etc.), and as an union of consumer societies (district, regional, regional etc), which is a form of combining consumer societies. The name of the consumer cooperative should contain an indication of the main objective of its activities, as well as the word "cooperative" or the words "Consumer Society" or "Consumer Union". All these requirements were reflected in the law.

Religious association

The religious association recognizes the voluntary association of citizens, educated in order to joint confession and dissemination of faith and with such signs as religion, training and religious education of their followers, as well as the commission of worship and other religious rites and ceremonies.

Only individuals can be members of religious organizations.

Religious associations can be created in the form of religious groups and religious organizations. At the same time, the creation of religious associations in state bodies and other state bodies, government agencies and local governments is prohibited.

Like other non-profit organizations, religious organizations have the right to engage in entrepreneurial activities only to achieve the goals for which they were created. The significant difference between this organizational and legal form from a number of other forms of non-profit organizations is that members of a religious organization do not retain any rights to property transferred to its property. The members of the religious association are not responsible for the obligations of the organization, and the organization is not responsible for the obligations of its members.

National and cultural autonomy

This is a form of national-cultural self-determination, which is an association of citizens of the Russian Federation, relating to a certain ethnic community in a situation of a national minority in the relevant territory. A non-profit organization in the form of national cultural autonomy is created on the basis of their voluntary self-organization in order to independently solve issues of preserving the identity, development of language, education, national culture.

According to the Law of the Russian Federation "On National Cultural Autonomy", national-cultural autonomy can be local (urban, district, village, rural, regional or federal.

Today, many have heard about non-profit organizations that are abbreviated by NGOs, but vaguely represent what it is. Let's try to figure out what NGOs are what they do, what technologies are used in their work and who, in fact, work in them, who needs their activities and who supports them.

According to law

A non-profit organization is an organization that does not have an extraction of profit as the main goal of its activities and not distributing the profit between participants.

NGO activities covers the widest range of life-friendly issues of a modern person. The law indicates that:

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

Federal law of 05.04.2010 N 40-ФЗ was introduced in paragraph 2.1, which allocated a special group of socially oriented NPOs (from NPO), i.e. NGOs operating aimed at solving social problems and the development of civil society in the Russian Federation. Note that neither state corporations, nor state-owned companies, no political parties can be socially oriented NPOs, more precisely to have this legal status.

In order to become NAOs, it is necessary that in the constituent documents of the organization the following activities were prescribed by the following activities, and, accordingly, in practice, the organization was engaged in such issues. Article 31.1 of the Federal Law "On Non-Profit Organization" determines the list of activities with NPOs:

social support and protection of citizens;
preparing the population to overcome the effects of natural disasters, environmental, man-made or other disasters, to prevent accidents;
assisting victims as a result of natural disasters, environmental, man-made or other disasters, social, national, religious conflicts, refugees and forced migrants;
environmental protection and animal protection;
protection and in accordance with the established requirements of the maintenance of facilities (including buildings, structures) and territories with historical, cult, cultural or environmental importance, and burial places;
provision of legal assistance for gratuitous or in a preferential basis to citizens and non-commercial organizations and legal education of the population, activities to protect the rights and freedoms of man and citizen;
prevention of socially hazardous forms of citizens' behavior;
charitable activities, as well as activities in facilitating charity and volunteering;
activities in the field of education, education, science, culture, art, health care, prevention and protection of citizens' health, promotion of a healthy lifestyle, improving the moral and psychological state of citizens, physical culture and sports and promoting these activities, as well as promoting the spiritual development of the individual;
formation in society intolerance to corruption behavior; (PP. 10 introduced by Federal Law of December 30, 2012 N 325-FZ)
development of interethnic cooperation, preservation and protection of identity, culture, languages \u200b\u200band traditions of the peoples of the Russian Federation; (PP. 11 introduced by Federal Law of December 30, 2012 N 325-FZ)
activities in the field of patriotic, including military-patriotic, upbringing of citizens of the Russian Federation. (PP. 12 introduced by Federal Law of 02.07.2013 N 172-FZ)

Forms NGO

From September 1, 2014, a change in chapter 4 of the First Civil Code of the Russian Federation (hereinafter referred to as the Civil Code of the Russian Federation), according to which all legal entities (both commercial and non-commercial) are divided into corporations and unitary legal entities (Article 65.1 GK).

Corporate legal entities (corporations) - These are legal entities, founders (participants) of which have the right to participate (membership) in them and form their supreme body.

Thus, now NGOs can be created in organizational and legal forms:

public organizationswhich are among the number of political parties and professionals created as legal entities (trade union organizations), social movements, public amateur bodies, territorial public self-government (ch. 3 §6 of the Civil Code of the Russian Federation);
associations (Unions)which includes non-profit partnerships, self-regulatory organizations, associations of employers, association of trade unions, cooperatives and public organizations, trade and industrial, notarial and lawyer chambers (ch. 4 §6 of the Civil Code of the Russian Federation);
cossack societiesincluded in the State Register of Cossack Societies in the Russian Federation (ch. 6 §6 of the Civil Code of the Russian Federation);
communities of indigenous minorities of the Russian Federation (Ch. 3 §6 of the Civil Code of the Russian Federation).

Unitary legal entities - These are legal entities whose founders do not become their participants and do not acquire membership rights in them. NGOs can be created in organizational and legal forms:

funds, which include including public and charitable funds (ch. 1 §7 of the Civil Code of the Russian Federation);
institutions to which government agencies (including state academies of sciences) include municipal institutions and private (including public) institutions (ch. 2 §7 of the Civil Code of the Russian Federation);
autonomous non-profit organizations (ch. 3 §7 of the Civil Code of the Russian Federation);
religious organizations (ch. 4 §7 of the Civil Code of the Russian Federation).

Support measures

financial, property, information, consulting support, as well as support in the field of training, additional professional education of employees and volunteers of socially oriented non-commercial organizations;
providing socially-oriented non-commercial organizations to pay taxes and fees in accordance with the legislation on taxes and fees;
the implementation of the procurement of goods, works, services to provide state and municipal needs in socially oriented non-commercial organizations in the manner prescribed by the legislation of the Russian Federation on the contract system in the sphere of procurement of goods, works, services to provide state and municipal needs;
providing legal entities providing socially oriented non-commercial organizations to material support, benefits for tax and fees in accordance with the legislation on taxes and fees.

Also, the state authority and local government can be transferred to possession and (or) to use the NPO state or municipal property, which should be used only on intended purpose.

In practice, such a measure of support is not developed enough, since the goal of the activities of the municipality is positioned as "attracting profit to the treasury", and the activities of the non-profit sector cannot be directed to profit. Therefore, to transfer municipal ownership to rent from NPOs is not profitable if you apply money as a measure. There is also another point of view from officials, which is that the founders of NGOs decided to create it, which means they must take care that the organization has its own room. Such a point of view is partly based on Article 26. Analyzable Law, where the NGO sources of property sources indicate:

regular and lump-sum income from founders (participants, members);
voluntary property contributions and donations;
revenue from the sale of goods, works, services;
dividends (income, interest), obtained on shares, bonds, other securities and deposits;
revenues derived from the property of a non-profit organization;
others not prohibited admission law.

Own entrepreneurial activity

The law provides for the possibility of conducting entrepreneurial activities of NGOs but "Only inspired, since this serves as the goals for which it has been created and complies with the specified objectives, provided that such activities is indicated in its constituent documents." It is necessary that the NPO activity that makes a profit will meet the objectives of creating a non-profit organization.

But, sometimes, in practice there is a situation when social activists are not ready to enter the market with their services and the reasons for this much. The main one is not a willingness to change your worldview. The traditional community makes good deeds, does it because this requires its need, is the essence of his spiritual world. And he faces the fact that it is necessary to provide this service - "do good deeds" for money, that is, for a certain percentage. This situation is similar to what is happening in the education system now: Teachers persistently explain that their task is not to educate and teach a child, but to provide an "educational service", where the teacher acts as a seller. This approach is for many people, the ministers in their nature, unacceptable.

At the same time, the services that produce NGOs must be standardized and systematized in one way or another, it is especially important when it is necessary to calculate the cost of this service. The state expects NGOs to produce its services at least 20-30% cheaper than on average services market. At the same time, if the NGO is obtained by a subsidy from the authority in Karelia, it is obliged to provide the declared service for free for the population of the region.

Personnel question - who works in NPO

In social partnership, the desire to achieve a result is very important. One thing is to defend political rights and engage in boltology, another thing to solve practical tasks on the ground. It is important not to replace the activities of the authorities, the help of volunteers and the leaders of NGOs, but to solve problems with joint efforts.

At the same time, today there is no helpfulness of most of the NGOs to systematic practical activities aimed at solving problems. Instead, organizations implement a series of events that are often not related to each other. And only after a certain time, the Organization begins to identify the strategic goals of the activities of its NPO. Often, the revision of the objectives of NGOs leads to its reorganization, and to its liquidation.

In order for the NGO activity to go to another level: from small, almost spontaneous projects to systemic work - it is necessary to have prepared frames that are capable not only to organize an event, but also have sufficient management competencies. Under the conditions of Karelian reality, there are practically no difference from averages in Russia, most often in NGOs, which are created to solve social and economic issues, volunteers are working, people, in their type of emotional, who are interested in the issues of serving society. These people, as a rule, employees of the social sphere: education and science, culture and art. With the exception of professional associations and NGOs, which are inherently commercial organizations, but are registered in the form of NPOs.

In addition to the adoption of strategically important decisions, the head of the NGOs should be prepared both in the legal, economic and socio-political field. According to the current legislation, the head of the NGO is responsible as the head of the legal entity. What, the activities of NGOs in Russian realities depends entirely and completely from its leader. Since the work is usually not systematized, the processes are not debugged, communications occur spontaneously and each time the same situation is repeated, the same difficulties arise, one and the same errors are performed. The functional responsibilities of NGO experts are not identified and often the head itself in one person performs functions and an accountant, and the organizer, and the lecturer, and T.

He and God, he and Reaper, he and priest.

conclusions

To date, the training of professional personnel for the non-profit sector is carried out as the forces of the NGOs themselves (both Russian and foreign) and in some universities in the specialty "Social work". But this work is not a systemic nature and does not provide a permanent inflow of personnel in the sphere of the non-profit sector, as work in NPOs, in most cases, does not bring much income.

It seems that in order for the non-commercial sector to become a real state partner in solving key socio-economic issues, it is necessary to create conditions for its continuous improvement. This, as we have already spoken, and the preparation and retraining of professional personnel, a clear and clear system of financing, a system of measures of property, administrative and information support. As long as there is no infrastructure in the NGO system, it is very difficult to talk about the development of the industry.

The NGOs themselves should work more with the environment - both from the point of view of communications and from the point of view of system work, increasing the trust of the population to their activities and go to long-term planning and cooperation. Attracting both volunteers and the inclusion of new members in their organizations - one of their mechanisms for the development of the non-profit sector. People have already matured to move from discussing the problems of the local community to solve them.

The union of NPOs in alliances and association can also bring a certain result, since when combining efforts, the result becomes more significant. Even now we see results from the well-coordinated work of NPO resource centers, but the number of such resource-methodical centers, especially in the regions, is clearly not enough.

Institution (non-profit organization)

Views

Depending on the owner allocate

State Institutions - founders are various state bodies
Municipal Institutions - founders are various municipalities
Private Institutions - the founders are commercial organizations.

State or municipal institution is there

budget
autonomous

Features of functioning

As a rule, most of the institutions are state or municipal. Their founders are various government agencies and municipalities.

Not only the state in the person of their bodies can enter the institutions, but also other participants in civil turnover, including commercial organizations. Institutions are organizations of culture and education, health and sports, social protection authorities, law enforcement agencies and many others.

Since the establishment of institutions is quite wide, then their legal status is determined by many laws and other legal acts. Does not establish legislation and uniform requirements for constituent documents of institutions. Some institutions operate on the basis of the Charter, others on the basis of a model provision on this form of organizations, and some - in accordance with the provisions approved by the owner (founder).

Institutions, unlike other types of non-commercial organizations, are not the owner of their property. The owner of the property of the institution is its founder. Institutions have a limited right to the property transferred to them - the right of operational management. Institutions that have property on the right of operational management own, enjoy and dispose of them within the limits established by law, in accordance with the objectives of their activities and the tasks of the owner, as well as in accordance with the appointment of property.

Notes

Legal entities
Commercial	Economic Partnership (full at faith) Limited Liability Company Society with additional responsibility Joint-stock company (open closed) Production cooperative Unitary enterprise
Non-commercial	Consumer Cooperative Public Association (Organization Movement Foundation Establishment of Independence Organ Political Party) Religious Organization Foundation Institution
Other	State Registration Insolvency Association (Union) Individual entrepreneur

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