What are non-profit organizations? Forms of non-profit organizations

A non-profit organizational unit under the state - NCOP under the state, has as the main goal of its activities the development and increase of positive energy aimed at achieving generally accepted, public benefits. NCOP under the state is created to achieve publicly accessible social, charitable, cultural, educational, health, political, scientific and managerial goals in the areas of protecting the health of citizens, development physical culture and sports, satisfying the spiritual and other intangible and material needs of citizens, protecting the rights and legitimate interests of citizens and organizations, resolving disputes and conflicts, providing legal assistance, as well as for other purposes aimed at achieving public benefits. Non-profit organizational units do not have the right to engage in business activities, even if this activity is aimed at achieving the goals of the organization, thereby excluding the fact of corruption and fraud on the part of persons authorized in a given jurisdiction [appointed individuals. persons on these posts].

Fundamentals of the functioning of non-profit organizations.

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. Thus, in the Civil Code of the Russian Federation, a non-profit organization is defined as an organization that does not have profit as the main goal of its activities and does not distribute the profits received among participants. Non-profit organizations are created to achieve social, charitable, educational, scientific and managerial goals, as well as other goals.

Organizational and legal forms non-profit organizations are:

institution;

public organization (association);

consumer cooperative;

non-profit partnership;

autonomous non-profit organization;

association of legal entities (association and union).

The Federal Law of November 12, 1996 “On Non-Profit Organizations” applies to all non-profit organizations created or being created on the territory of the Russian Federation to the extent that other federal laws do not provide otherwise. This federal law forms of NPOs have been determined.

The Federal Law of May 19, 1995 “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 common interests to realize common goals specified in the charter of a public association”, and provides the following: organizational and legal forms:

public organization;

social movement;

public fund;

public institution;

public initiative body;

The constituent documents of the NPO are:

charter approved by the founders (participants, property owner) for a public organization (association), foundation, non-profit partnership, private institution and autonomous non-profit organization;

the constituent agreement concluded by their members and the articles of association approved by them for an association or union.

To register a non-profit organization upon its establishment, the following must be submitted to the authorized body or its territorial body:

statement;

constituent documents;

decision to create an organization;

information about the founders;

document confirming payment of state duty.

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

collegial supreme governing body for an autonomous NPO;

general meeting of members for a non-profit partnership, association (union).

The competence of the governing bodies of non-profit organizations includes:

amendment 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 government agencies.

Among NPOs there are also autonomous, private, budgetary institutions.

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-commercial nature.

The specifics of the legal status of budgetary institutions are determined by the Budget Code of the Russian Federation. Yes, Art. 161 of the Budget Code determines that a budget institution carries out operations to spend budget funds in accordance with the budget estimate, it does not have the right to receive credits (loans), independently acts in court as a defendant for its monetary obligations, ensures the fulfillment of its monetary obligations specified in executive document, within the limits of budget obligations communicated to it.

In order to increase the efficiency of spending budget funds through the transition to financial support for public services based on state assignments and the principles of regulatory per capita financing, the process of reorganizing budgetary institutions into autonomous institutions is underway.

In accordance with the Federal Law of November 3, 2006 No. 174-FZ “On Autonomous Institutions,” autonomous institutions can be created by establishing them or changing the type of an existing state or municipal institution. An autonomous institution is recognized as a non-profit organization created by the Russian Federation, a constituent entity of the Russian Federation or a municipal entity to perform work, provide services in order to exercise the powers of state authorities and the powers of local government bodies provided for by the legislation of the Russian Federation in the fields of science, education, healthcare, culture, social protection, employment population, physical culture and sports. The income of an autonomous institution comes at its independent disposal and is used by it to achieve the goals for which it was created.

Every year in Russia the number of non-profit organizations increases. This makes it possible to improve the quality of life of the population, develop democratic values, and effectively combat a complex of social problems through the “hands” of volunteers from non-profit organizations. The importance of choosing to create one type of non-profit organization or another is determined by their purpose and organizational differences. We will look at this in more detail in the article.

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

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

Types of non-profit organizations and purposes of their creation

In accordance with the Law of the Russian Federation “On Non-Profit Organizations”, NPOs operate in the established forms:

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

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

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

The difference between non-profit organizations and for-profit organizations

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

goals of organizations. Unlike commercial organizations, whose main goal is to maximize profits, the activities of NPOs are based on various intangible goals (charity, cultural revival etc.);
profit. For a commercial organization, net profit is distributed among participants and reinvested in the business processes of the enterprise for its further development and economic efficiency. The profits of a non-profit organization can only be used for activities consistent with its non-profit goals. At the same time, NPOs can engage in relevant income-generating activities if this is necessary to achieve their good goals, provided that this is stated in their charters;
wages. In accordance with the federal law “On Charitable Activities and Charitable Organizations,” NPOs have the right to spend up to 20% of their total annual financial resources on wages. In NPOs, unlike commercial ones, employees cannot receive bonuses and allowances in addition to their salary;
source of investment. In commercial organizations, profit, funds from investors, creditors, etc. are used for reinvestment. In NPOs, support from international grants, the state, social funds, volunteer fundraising, participant contributions, etc. is widespread.

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

The annual financial statements of NPOs include:

balance sheet;
report on the intended use of funds;
attachments to the balance sheet and report in accordance with regulations.

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

for nine months of activity, the income of an NPO is no more than 45 million rubles. (calculated for the year in which the organization draws up documents for the transition to the simplified tax system);
the average number of employees is no more than 100 employees in the reporting period;
NPOs do not include branches;
the residual value of assets is not more than 100 million rubles;
absence of excisable products.

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

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

In this case, the NPO is obliged to pay the so-called single tax, namely:

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

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

In Russia there are about thirty forms of non-profit organizations (NPOs). Some of them have similar functions and differ only in name. The main types of NPOs are established by the Civil Code and the Law “On Non-Profit Organizations” No. 7-FZ of January 12, 1996. There are other regulatory documents that determine the operating procedures of specific forms of NPOs. We will talk about all types in our article.

Types of non-profit organizations

Since 2008, the president has approved special grants to finance NPOs. Over six years, their volume reached 8 billion rubles. They were mainly received by associations controlled by the Public Chamber. The law identifies the following main forms of NPOs:

Public and religious associations. This is a community of citizens created voluntarily on the basis of common interests. The purpose of creation is to satisfy spiritual and non-material needs.
Small communities of peoples. People unite based on territoriality or blood relationship. They protect their culture, way of life, habitat.
Cossack societies. They have the goal of preserving the traditions and culture of the Russian Cossacks. Members of NPOs undertake to bear military service. Such organizations are farm, city, yurt, district and military.
Funds. They are created to provide social assistance in matters of charity, education, culture, etc.
Corporations. Serve to perform social and managerial functions.
Companies. Provides services using state property.
Non-profit partnerships (NP). Based on the property contributions of members. Pursue goals aimed at achieving public goods.
Institutions. They are divided into municipal, budgetary and private. Formed by a single founder.
Autonomous organizations (ANO). Created to provide services various directions. The list of participants may change.
Associations (unions). They function to protect professional interests. Read also the article: → “”.

Choosing the type of NPO, setting goals

An initiative group is being formed to create an NPO. You need to decide what type of organization will be registered. The primary role in the choice is played by the assigned tasks. They come in two types:

Internal - an NPO is created in the interests of its members, for their needs and problem solving (NP).
External - activities are carried out in the interests of citizens who are not participants in the NPO (foundation, autonomous non-profit organization).

For example, a tennis club that provides its members with a tennis court and the opportunity to play for free - internal goals; if a school for young tennis players is organized at this NGO - external goals. When determining the nature of the work, it is necessary to take into account existing regulations at the moment interests of members of the association and possible prospects.

When choosing an OPF, it is important to consider the number of founders, the possibility of accepting new members, and the property rights of participants.

The table will help you decide on the type of OPF of the organization being created:

NPO form	Goals		Right of management		Property rights		Responsibility
NPO form	Domestic	External	Eat	No	Eat	No	Eat	No
Public	+	+	+			+		+
Funds		+		+		+		+
Institutions	+	+	+		+		+
Associations	+	+	+			+	+
NP	+		+		+			+
ANO		+		+		+		+

Example. Kennel Club Membership

A group of people are planning to create a club for amateur dog breeders. The goal of the NGO is to exchange experience in breeding breeds, introduce new training methods, help in purchasing animals, and organize exhibitions.

On initial stage it should be established whether the NPO will have members or not. Membership is more suitable for the activities of this club, since more favorable conditions can be created for participants compared to outsiders. For example, benefits for the purchase of breeds, feed, etc.

By establishing privileges for members, the club will attract new members, accordingly its popularity will increase, and the amount of contributions will increase. As an OPF for this direction activity is most suitable public organization or NP.

Features of NPOs, their difference from commercial organizations

NPOs have some features that distinguish them from commercial structures:

Limited legal capacity. Associations can function only in those areas that are specified in their constituent documents and relevant laws.
Working in the interests of society. The NPO does not set itself the goal of making a profit.
Running a business. An NPO can engage in commerce only within the framework of achieving its statutory goals. Profits are not distributed to members.
Wide choice of organizational and legal forms (OLF). When creating an NPO, an OPF suitable for specific tasks is selected in accordance with the law.
Not declared bankrupt (except for foundations and cooperatives). If a debt to creditors arises, the court cannot declare the organization insolvent. The NPO can be liquidated and the property used to cover the debt.
Financing. The NPO receives assets from participants, as well as donations, voluntary contributions, government grants, etc.

Each OPF NPO has its own characteristics. For example, members of cooperatives have the right to share income among themselves.

Advantages and disadvantages of different types of NPOs

Each of the OPF non-profit associations has its own advantages and negative aspects. They are reflected in the table.

Type of NPO	Pros	Cons
Consumer cooperative	Revenue distribution; Trade stability; Government support;	Liability for debts; Complex document flow; The need for additional investments in case of losses.
NP	Preservation of rights to property; There is no liability for the creditor; Freedom of choice of organizational structure.	Profits are not distributed; Development of documentation.
Association	Conversion into a partnership; Free use of services by participants.	The liability of former members for debts remains for 2 years.
Fund	Entrepreneurship; Unlimited number of founders; Lack of liability for debts; Has his own property.	Annual public reporting; Possibility of being declared bankrupt; Not converted.
Religious associations	Have no material rights	They don't answer for their debts.
Institutions	Providing services for a fee.	Responsible to creditors; The property is managed by the owner
Public organizations	They do not answer for debts; Entrepreneurship is allowed; Freedom to choose goals and methods of work.	Members have no claim to transferred assets and contributions

Unitary NPOs, that is, those without members, have the advantage of quickly solving difficulties that arise. Disadvantages include the problem of making final decisions with a large number of founders.

Example. Disadvantage of a unitary NPO

Eight people created the charitable organization “Help”, headed by the Board of Founders. The NPO worked successfully, but some of the founders moved, some retired. There is only one manager left. There was a need to amend the Charter. It is impossible to make a decision without voting. It is impossible to gather the remaining founders.

In this example, time is wasted and the organization itself may close. When choosing an OPF, you should be sure of the seriousness of your partners’ intentions. The disadvantages of all forms of NPOs are:

Compliance of activities with the goals approved in the Charter;
Complicated registration process;
Specifics of registration of constituent papers, taking into account work tasks;
Responsibility of the applicant for the information presented in the documents;
Refusal to register at the slightest inaccuracy in the papers;
Lengthy verification of documents by the Ministry of Justice;
Inability to distribute profits.

Advantages:

Doing business together with social work;
May have no assets;
Lack of liability of participants for obligations;
Simplified reporting;
Target amounts are not taxable;
Inherited property is not subject to income tax.

Differences in the main forms of NPOs

The table shows the differences between the main forms of NPOs.

Indicator	NP	ANO	Private institution	Fund	Public organization	Association
Founders	Individuals and (or) legal entities		Citizen or legal entity	Citizens and (or) legal entities	At least 3 individuals	Any legal entity
Membership	Eat	No			Eat
Entrepreneurship	Allowed					No
Responsibility	No		Eat	No		Eat
Publication in the media	No			Eat	No

Purposes of creating different forms

Funds - the formation of property through voluntary contributions and its use for public needs. They have no members. They can engage in entrepreneurship to achieve goals.
Associations - protection of the interests of participants on the basis of an agreement. They are created by commercial structures to organize business management.
Public organizations - working together to achieve their goals. They are created by an initiative group of 10 people who share common interests.
Religious associations - professing and introducing citizens to faith, worship, rituals, teaching religion.
Consumer cooperative - improving the property status of members, providing them with goods and services through the pooling of contributions. When leaving membership, a person receives his share.
Institutions - performing cultural, social, managerial, and other non-profit tasks. The funds are contributed by the founder.
ANO - provision of educational, medical, sports and other services.
NP - achieving social well-being in all spheres of life: healthcare, culture, art, sports. This form is suitable for providing various types services.
Communities small peoples created by citizens voluntarily. They must consist of at least three members. People unite on the basis of common interests, territory of residence, traditions, crafts in order to preserve their way of life, culture, and economic principles. These NPOs can engage in commercial activities to fulfill their assigned tasks. When leaving the community, a citizen has property rights.

Taxation and accounting

If a public association does not have commercial activities and taxable assets, it reports to the tax authorities once a year.

Presents a balance sheet, Form 2 and a report on the targeted expenditure of funds. NPOs submit reports to the extra-budgetary fund on a quarterly basis. For pensions - form RSV-1, for social insurance - 4-FSS. NPOs report on the following taxes: VAT, profit, property, land, transport. Accounting forms 1 and 2 are also submitted to Rosstat at the end of the year. NPOs that use the simplified tax system annually submit a single tax return.

For all non-profit structures, it is mandatory to provide information on the average number of employees and income certificates when paying wages. These documents are submitted to the tax office at the end of the year.

Consumer cooperative. He is engaged in entrepreneurship. Submits reports in full on a quarterly basis. Has no benefits. The board of the NPO is responsible for the information submitted to tax authorities and for data published in the media. The annual report is subject to verification by the audit commission of the NPO before submission.
Religious associations. They don't pay personal income tax. When receiving money and property abroad, NPOs of this form must account for these receipts separately from others. Organizations must submit information on the results of their work to the Ministry of Justice. The NPO is obliged to publish the same data. The report must be submitted by April 15.
Accounting in NP does not provide benefits and is carried out according to almost the same requirements as in commercial companies.
Funds. It is necessary to take into account the sources of funds. Accounting and tax reports are submitted in accordance with the general procedure.
Associations. Accounting is carried out according to estimates. It is drawn up for a year and contains a plan for spending and receiving money.
Cossack associations submit information about their numbers to the Ministry of Justice. The annual report is prepared by the Ataman.

For all types of NPOs, funds received to solve statutory problems are not subject to income tax. Funds, the receipt of which has intended purpose and not related to the sale of goods, performance of work or services are not subject to VAT. Payments for services to disabled people are exempt from personal income tax.

Category “Questions and Answers”

Question No. 1. What is the peculiarity of the formation of ANO?

A characteristic feature of the ANO is that employees cannot constitute more than 1/3 of all members of the governing body.

Question No. 2. Which NPOs are exempt from VAT?

Associations of disabled people are exempt from paying VAT, unitary enterprises at health care and social protection institutions, organizations whose staff includes more than 50% disabled people.

Question No. 3. What is the register of unwanted NPOs?

In May 2015, the President signed the Undesirable Organizations Law. These include foreign non-governmental NGOs that pose a threat to the Constitution, defense capability and security of the Russian Federation.

Question No. 4. What kind of reporting do NPOs submit to the Ministry of Justice?

Information about the work of NPOs, the composition of management, and income from foreign sources is annually submitted to the Ministry of Justice.

Question No. 5. How do political parties report at the end of the year?

Parties, within 30 days after the end of the quarter, submit information about the receipt and expenditure of funds to the Central Election Commission; a summary report is submitted by April 1 of the following year.

So, there are a large number of types of NPOs. When choosing a suitable form, you should take into account the goals of creating the organization and other features established by law for each public fund.

The differences between the forms of non-profit organizations are determined in Russian legislation by a wider range of characteristics compared to commercial organizations. These characteristics include character

goals of the organization,

property rights of the founders,

composition of founders,

presence or absence of membership in an organization.

The prohibition on profit distribution is the same for all forms of non-profit organizations. However, legislation in countries with market economy usually contains positive characteristics of the possible goals of the creation and operation of a given enterprise. European and American legislation distinguishes between three types of purposes, namely benefiting society and promoting the public interest, benefiting its members and ensuring mutual benefit, and religious purposes.

To the number goals or areas of activity, which are considered as beneficial to society, as a rule, include the following: health care, education, science, culture, art, education, protection of the weapons environment, protection of human rights.

Organizations whose purpose of creation is related to ensuring the interests The members of these organizations are the following: trade unions and societies, business associations, trade associations and chambers, clubs, veterans' unions, etc.

According to Russian legislation, non-profit organizations can be created to achieve social, charitable, cultural, as well as educational, scientific and managerial goals, health protection, and the development of physical education and sports. Satisfying the spiritual and other non-material needs of citizens, protecting rights and legitimate interests, providing legal assistance, as well as for other purposes aimed at achieving public benefit. Non-profit organizations include the following:

consumer cooperative

public or religious organization

Non-profit partnership

autonomous non-profit organizations

institutions

State corporation

associations of legal entities into associations or unions.

This list of forms of non-profit organizations is not exhaustive and may be supplemented by federal laws.

Consumer cooperative - a voluntary association of citizens and legal entities on the basis of membership in order to satisfy the material and other needs of its participants. The creation of a consumer cooperative is carried out by combining the property share contributions of its members. Members of this cooperative bear subsidiary liability for its obligations.

Public and religious organizations are voluntary associations of citizens based on their common interests and to satisfy spiritual or other material needs. Members of public and religious organizations do not retain rights to property transferred to these organizations, including membership fees. They are not responsible for the obligations of public and religious organizations in which they participate as members. In turn, organizations are not responsible for the obligations of their members.

Non-profit partnership is an organization created to assist its members in achieving non-profit goals. Property transferred to a non-profit partnership by its members is the property of the partnership. The members of a partnership are not liable for its obligations, and the partnership is not liable for the obligations of its members. Main feature This form, in comparison with other forms of non-profit organizations, is that upon leaving the partnership or liquidation of the organization, its former member can receive part of the property within the value of the property contributed by him when entering this partnership.

Fund used for different meanings. The Foundation as a form of non-profit organization is created on the basis of voluntary property contributions and pursues social, charitable, cultural, educational, scientific, sports and other socially beneficial goals. The Foundation is a non-membership organization. The founders of the fund lose their rights to the transferred property and the property belongs to the fund itself. The founders are not liable for the obligations of the fund they created, and the fund is not liable for the obligations of its founders. In order to control the activities of the fund, a board of trustees must be created in it to supervise its activities, followed by other bodies of the fund various solutions and ensuring their execution, the use of the fund’s funds and the fund’s compliance with the law. At the same time board of trustees carries out its activities on a voluntary basis, i.e. free of charge.

Autonomous non-profit organization established by citizens or legal entities on the basis of voluntary property contributions for the purpose of providing services in the field of education, healthcare, culture, science, law, physical education and sports, as well as other services. This organization has no membership. The founders of an autonomous non-profit organization do not retain rights to property transferred by them to the ownership of this organization. The founders are not liable for the obligations of an autonomous non-profit organization, and at one time it is not liable for the obligations of its founders. Vieste, the founders supervise the activities of this organization in the manner prescribed by the statutory documents. Moreover, such an organization must have a supreme collegial governing body. The forms of the foundation and the autonomous non-profit organization are very close. The difference lies in the purpose of creation and the order of management. An autonomous non-profit organization is created for the purpose of providing services in the field of education, healthcare, science, etc. The purposes of creating a fund are more general: social, charitable, cultural and other socially beneficial purposes. The functional role of funds in countries with a market economy is to accumulate funds and distribute them by providing subsidies, grants, benefits, etc.

Institutions are a non-profit organization owned by its founder. Institutions can be state, municipal and private. The owner fully or partially finances the institution and bears subsidiary liability for its obligations. The institution uses the property of the owner in accordance with the purposes of its creation. Accordingly, the institution has less independence than non-profit organizations of other forms.

State Corporation is a non-profit organization that does not have a membership, created on the basis of federal law by a federal authority to carry out social management and other socially useful functions. Property transferred to the state. the corporation becomes its property and the state is not responsible for the obligations of the corporation.

Associations of legal entities are created to coordinate the entrepreneurial activities of their members, as well as to represent and protect their common interests. These organizations do not have the right to engage in profit-generating activities.

Charitable organization is a special type of non-profit organization that can be created in the forms of a public organization, foundation or institution. The activities of such organizations are regulated by the federal law on charitable activities and charitable organizations. The law imposes stricter requirements on charitable organizations than on other non-profit organizations. But at the same time, the state provides additional benefits to charitable organizations in the form of tax breaks. Charitable activity is the voluntary activity of citizens or legal entities to disinterestedly or on preferential terms transfer property to other citizens or legal entities, including money, disinterestedly perform work, provide services or provide other support.

A non-state non-profit organization created to carry out charitable activities is registered as a charitable organization, and at the same time has a collegial supreme governing body, the members of which perform their duties free of charge. However, there are a number of restrictions on the use of property of charitable organizations.

Participation of a charitable organization in households is not allowed. societies with other persons.

An organization can spend no more than 20% of the total amount of funds spent by it for the financial year on remuneration of administrative and managerial personnel.

At least 80% of financial income from non-release operations, income from other institutions, households must be used to finance charitable programs. societies and income from business income permitted by law.
At least 80% of the amount of each charitable donation must be spent by the organization on its main goals within a period of no more than one year from the date of receipt of this donation, unless a different procedure for spending the transferred funds is agreed upon.
The founder of a charitable organization cannot purchase from it or sell to it any goods, services or work on terms more favorable than in transactions with other persons. Also, charities are not allowed to use their funds to support political parties, movements, groups and companies. The law establishes requirements for the transparency of the activities of a charitable organization, namely information about the size and structure of income, property, expenses, wages of employees; all this is not a commercial secret, and information about the activities carried out must be available to the public. When considering various forms Non-profit organizations in the Budget Code use the concept of a budgetary institution.

As budgetary institution is understood as an organization created by state authorities or local governments to carry out managerial, socio-cultural, scientific, technical and similar functions, the activities of which are financed from the relevant budget or state. off-budget fund. Budgetary institutions are also recognized as organizations that are endowed with state or municipal property with the right of operational management and do not have the status of a federal government enterprise. Thus, all state and municipal institutions are budgetary institutions. The Budget Code requires that financing of the activities of a budgetary institution from the appropriate budget be carried out on the basis of an estimate of income and expenses, which must reflect all types of income and expenses of the institution. The use of budgetary funds must be carried out on the basis of this estimate (in compliance), while the institution retains the right to independently spend only those funds that were received from extra-budgetary sources. Currently, to provide the population with various types of services, for which the state has assumed responsibility, it is necessary to use an organization that has different economic forms. At the moment, there are 2 legal forms in which state non-profit organizations can be created: state. corporations and institutions. State a corporation can only be used to create individual federal organizations. State or municipal institutions are a type of state-administrative-controlled non-profit organization.

T. ob. Currently, there is no legal form of a state non-profit organization that can be classified as a socially controlled non-profit organization.

This necessitates the creation of a new organizational and legal form that would have the appropriate characteristics and meet the following requirements:

The main purpose of the activity is not related to the generation of profit, and the subject and purpose of the activity must be defined in the charter.

It is allowed to create organizations by one or several founders.

The founders endow the organization with property, which remains in their ownership, while direct assignments of the owners of the transferred property to the organization are not provided.

The key role in the management of the organization is played by a collective body or supervisory board, formed by the founders with the involvement of the public. He controls the directions and scope of the organization’s activities and approves its financial plan.

Financing of the organization's activities from the founders and buyers is carried out on the basis of contracts.

Profits are used for the development of organizations and cannot be distributed among the founders.

This form of organization provides greater autonomy in relation to the founders than an organization created in the form of an institution. But at the same time, a control mechanism is used, which is carried out by the supervisory board appointed by the founder. The introduction of a new organizational and legal form will ensure the effective functioning of state and municipal organizations, at the same time for a number of organizations such as hospitals, schools, higher education institutions educational institutions, clubs, museums and orphanages, it is advisable to maintain the status of an institution, since it is important to ensure administrative control over the expenditure of funds allocated by the state.

Organizational and economic forms of entrepreneurial activity .

Classification of enterprises by forms of ownership of capital.

Depending on the nature of ownership of capital, all enterprises and firms are divided into public and private. At a state-owned enterprise, federal or local authorities act as production organizers. As a rule, state entrepreneurial activity covers those areas of the economy that are not attractive to private business, and the state is forced to fill this gap in order to ensure a more even development of the state’s economy. A state-owned enterprise is in unequal conditions compared to private enterprises, and in the process of operation, the lag between state-owned enterprises and private enterprises, as a rule, worsens.

As for private companies, their forms include:

Sole firms. The owner is one person.

Partnership. There are several owners.

Joint Stock Company. A company where the share is confirmed by a block of shares.

Cooperatives. They are a society, an association of people whose activities are aimed not so much at making a profit, but at providing assistance and assistance to members of cooperatives in their common activities. As a rule, such organizations disintegrate after fulfilling their functions or transform into other societies.

People's enterprises are production cooperatives whose owners are also their employees. This form is attractive because it unites the economic interests of workers and owners, simplifies the decision-making process and reduces the bureaucratization of the management process.

In the modern economy, the leading role is played by joint stock company, whose activities are aimed at both national and global markets. JSC is mainly associated with serial and mass production or provision of services in trade, financial and other areas.

Non-profit organizations differ in the purposes of their activities.

The definition of non-profit organizations is given in Art. 50 Civil Code of the Russian Federation. They are considered as organizations that do not pursue profit as the goal of their activities and do not distribute the profits between participants.

Organizational and legal forms of non-profit organizations

A non-profit organization is considered created as a legal entity from the moment of its state registration in the manner prescribed by law.

The Civil Code of the Russian Federation (Articles 116-121) provides for the following organizational and legal forms of non-profit organizations:

consumer cooperatives;
public and religious organizations;
funds;
institutions;
associations of legal entities (associations and unions).

Consumer cooperatives

A consumer cooperative is recognized as a voluntary association of citizens and legal entities on the basis of membership in order to satisfy the material and other needs of the participants, carried out by combining property assets of its members share contributions. The name of a consumer cooperative must contain an indication of the main purpose of its activities, as well as the word “cooperative” or the words “consumer union” or “consumer society” (Article 116 of the Civil Code of the Russian Federation). The difference between a consumer cooperative and a consumer cooperative is that it is not a commercial organization, although under certain conditions it may have characteristics characteristic of it.

Public and religious organizations (associations)

Public and religious organizations (associations) are recognized as voluntary formations of citizens that have united in accordance with the procedure established by law. based on common interests to satisfy spiritual or other non-material needs. Public and religious organizations can carry out business activities only to achieve the goals for which they were created and in accordance with these goals.

Such associations can be created in one of the following organizational and legal forms: public organization; social movement; public fund; public institution; public initiative body.

Public organizations are created on the initiative of their founders - at least three individuals. The founders, along with individuals may include legal entities - public associations.

Funds

The Foundation is a non-profit organization that does not have a membership, established by citizens and (or) legal entities based on voluntary property contributions and pursuing social, charitable, cultural, educational or other socially beneficial goals (Articles 118-119 of the Civil Code of the Russian Federation).

Property transferred to the foundation by its founders is considered the property of the foundation. The founders are not liable for the fund's obligations. The Foundation has the right to create or participate in them.

Establishment

An institution is an organization created by the owner to carry out managerial, socio-cultural and other functions of a non-profit nature and financed by him in whole or in part (Article 120 of the Civil Code of the Russian Federation).

The institution is liable for its obligations at its disposal in cash(clause 2 of article 120 of the Civil Code of the Russian Federation). The institution is fully or partially financed by the owner. The property of the institution is assigned to it with the right of operational management.

Associations of legal entities (associations and unions)

Associations of legal entities are associations and unions that are created for the purposes of:

coordination entrepreneurial activity commercial organizations;
protection of general property interests of commercial organizations;
coordination of advocacy.

The constituent documents of associations (unions) are the constituent agreement signed by its members and the charter approved by them. Members of associations (unions) retain their independence and the right of a legal entity (Articles 121-123 of the Civil Code of the Russian Federation).