* Calculations use average data for Russia

We are all used to the fact that an entrepreneur is a common occupation, a profession even to some extent. When the Russian government saw the light and realized that the planned economy, together with socialism and even more fabulous communism, is nothing more than a simple utopia (at least at this stage of human development), it was decided to return to a less perfect formation according to Marx. Capitalism has become legal, which means that entrepreneurship has also become legal. Many people began to engage in what only yesterday was called speculation and theft from society, and then few understood the purpose of those prescribed in the law non-profit organizations. However, it soon became clear that those functions that were previously controlled by the state are now rarely controlled by it; people were given freedom.

There are still many inaccuracies and superfluous concepts in Russian legislation, for example, many types of NPOs (namely, this abbreviation has become commonly used, like an LLC for a limited liability company), described in the law, differ only in names. There are a great many forms of NPOs, much more than forms of commercial organizations, but there are only a few “necessary” ones. However, this allows you to more accurately characterize yourself when specifying the details, distinguishing between the concepts of partnership and association.

A person or group of people who decide to start a non-profit organization rarely asks the question “why?”. But the inhabitants are sometimes interested in this question. Indeed, why? After all, a non-profit organization in its concept contains the meaning that it will not work to make a profit. Why do people spend their time and energy on the maintenance of the whole enterprise? And where to get sometimes a considerable amount of funds for the maintenance of the organization?

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In fact, a significant part of NCOs is based on the enthusiasm and donations of its members, who, thanks to the registered legal form have the opportunity to defend their interests on behalf of the legal entity, represent themselves on behalf of the organization and more effectively achieve their goals. A non-profit organization is also created when people seek to unite and attract new supporters (for example, a party can also be a non-profit organization), take on responsibilities that are not regulated by government organizations.

Separately, it is worth mentioning the SRO - a self-regulatory organization, which, being a non-profit association, is formed from the subjects entrepreneurial activity. And, of course, some people are very attracted to the description of an NPO in legislative acts, where it is defined as an organization that does not have profit as its main goal. The main one, but no one forbids having other goals ...

Not commercial organizations also called the "third sector", thus they are opposed to public (state) and commercial organizations. Historically, NGOs that are more interested in resolving their issue are much more effective in resolving it than the state, sometimes even in the case of acute problems. Of course, who will take care of society, if not itself. A distinctive feature of NPOs from organizations in the other two sectors is the impossibility of issuing securities, but the possibility of accepting donations. A rare non-profit association does without external sponsorship, while in other cases capital accumulation and even profit making can occur.

Yes, an NPO can also act as an intermediary in trade relations, carry out its own sale of goods and provide paid services, but the proceeds must be used for the organization's statutory purposes. Statutory goals can only be those that do not provide for the receipt of material benefits, that is, it turns out vicious circle. However, no one creates an NPO for profit, such an organization can be created by a commercial institution, but for completely different purposes.

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In general, it can be said that non-profit organizations determine whether a society is free. If NPOs can conduct their activities without control and restrictions (up to certain limits, of course) from the side of the state and generally exist and can be formed, then this indicates the provision of freedoms and rights to the population. If NGOs are effective in their activities, then society can be considered developed and free.

To register your non-profit organization, its founders need to contact the nearest branch of the Ministry of Justice Russian Federation. In order for the possibility of creating an NPO to be considered at all, it is necessary to submit the following package of documents:

The application for registration of a legal entity. The application form can be found on the website of the Ministry of Justice or received already on the spot. The application is signed by a representative of the future non-profit organization. An application will be considered only if no more than three months have passed since the decision to establish an NPO was made.

Receipt of payment of state duty. Its cost is 4 thousand rubles, but not for political parties, which can be created for 2 thousand rubles. True, for each subsequent branch of the party, another 2,000 will have to be paid.

Minutes of the founding meeting or a decision (if the founder is one person) on the creation of an NPO.

Charter and other constituent documents. The creation of these papers can take enough time, and sometimes it is easier to turn to a lawyer for a competent formulation of the goals of your activity.

Details of a non-profit organization, indicating the address, accounts, information about the founders, etc.

Documents confirming the right to own and dispose of the premises and equipment.

The term for consideration of the application is 33 days for all forms of non-profit organizations, except for political parties, the application for the creation of which the Ministry of Justice undertakes to consider within 30 days. After solving bureaucratic issues, you can proceed to the direct activities of the organization. However, an NPO may not register its activities, remaining an informal organization, but in this case it will be deprived of all opportunities and privileges, remaining only a handful of like-minded people who, from the point of view of the law, will be defined as a group of persons, but not a legal entity. Depending on the goals of the organization, formal or informal activities may be preferred.

In general, conditionally, all non-profit organizations can be divided into organizations and movements directly, and the difference is that the first form provides for the mandatory membership of its participants, while the second form may assume possible membership, but not necessarily establish it. Forms of NGOs directly prescribed in the law can apply to organizations and movements. When the founders decide on the goals they want to achieve when forming an NPO, they choose the form of this organization. Special mention must be made state corporation, which is an NPO created by the state and does not have a membership. Thus, not a single person has the opportunity to create a state corporation.

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Association. Also called a union, it is often such a double form "Association (union)" that is prescribed. A distinctive feature of such an association is that it can include both legal entities and individuals, that is, ordinary people, and only individuals have the right to be members of other non-profit organizations. The Union carries out its activities in accordance with Civil Code RF, and is defined as a form of NPO in which membership is mandatory. This is where the activity of the association is regulated. general meeting members. In practice, commercial organizations enter into unions, which thus seek to coordinate their actions with other enterprises, and usually an association is created to protect the property interests of its members. That is, this form of NPO does not care for world peace, for example, but pursues more mundane goals and solves more pressing issues.

Amateur body. It is a non-membership association that seeks to solve acute social issues. As a rule, it has nothing to do with theatrical, musical and other amateur dance activities, unless it is the "Association in Defense of Artists", for example. A distinctive feature of the amateur body is that it seeks to solve not the problems of its members (which, in fact, do not exist), but a certain category or even the entire population, regardless of the latter's interest in the existence and / or activities of this body.

Political Party. NPO with perhaps the most complex structure. Like everything in politics, a party is very complex and can only be registered if a number of conditions are met. The most serious restrictions concern the size of the party - its representation must be in more than half of the constituent entities of the Russian Federation, and the party must be at least five hundred people. And this is still quite a bit, since before 2012 a party could be formed only if its members were at least 40 thousand people. The party is an exclusively political organization, its goals are only participation in the political life of the people. Any party strives for power. But from a legal point of view, it is a non-profit organization and is largely regulated in the same way as all other associations.

consumer cooperative. Significantly different from production cooperative(which is more correctly called an artel) and the cooperative in general. This form is very interesting and unusual, because it occupies an intermediate position between commercial and non-profit organizations. The purpose of a consumer cooperative cannot be profit, but it is granted the exclusive right to distribute the profits received among its members. This is due to the fact that such an organization is initially created to meet the needs of its members in goods and services. It is impossible to become an accomplice in the creation of a cooperative without making a share contribution, from which the initial capital of the enterprise is formed. A consumer cooperative can only exist if its members are at least individuals a, otherwise the cooperative must be disbanded and transformed into another form of legal entity. Thus, consumer cooperative represents the form of NPO in which both ordinary citizens and legal entities can (and should) be members, and in which membership is mandatory.

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Trade union. It is created, as the name implies, in order to protect and defend the interests of employees. As a rule, association occurs between people of the same profession or one branch of production. Trade unions today can also advocate for the resolution of social issues that are not directly related to the area in which the trade union should work. Sometimes such organizations really help a simple worker to achieve their rights, and sometimes trade unions become an additional burden for a working person, because sometimes they play almost their own full-fledged political game. Initially, membership in a trade union is not required, the purpose of creating such an organization is to protect a certain class of people, regardless of whether they are in a trade union or not. In practice, one may come across a trade union that helps only its members who have made any material contribution to the development of the organization.

Religious organization. By a completely understandable coincidence, it is classified as a non-profit organization, although most of these associations are more suitable for the definition of a branch of a political party on the ground or a society with no responsibility at all. As the name implies, it is created in order to convey its variety of opium to the people. Such an organization not only tries to attract as many followers as possible, but also conducts its own religious rites. In general, it is interpreted separately from the concept of a sect, although sometimes it can actually be one. Membership in a religious organization, in fact, should not be mandatory, since anyone should be able to join the movement.

self-regulatory organization. It is an association of commercial enterprises operating in the same industry or area. A sort of trade union for entrepreneurs. Membership in this form of NPO is mandatory, while the SRO not only acts as a defender of its members, but also resolves disputes between them (which is not surprising, because SRO members are often competitors). At the same time, a self-regulatory organization does not always act on the side of its members; a general and large SRO, which regulates an entire branch of the market, can oversee the legality of actions taken by participants in this market. A self-regulatory organization can become a powerful tool for regulating relations between organizations, freeing the state itself from this obligation.

Association of homeowners. It has the generally accepted abbreviation HOA. It is an association of owners of neighboring plots or apartments, who jointly manage the common territory. Sometimes it performs a very important function, solving the problems that have arisen, sometimes simply due to the fact that it is a legal entity. It solves many everyday problems, and, when its creation is expedient, it becomes an indispensable element of the coexistence of several neighboring apartment or households. As a rule, membership in an HOA is mandatory and strictly limited, but in practice the partnership acts only in the general interest, which means that it protects the interests of homeowners, regardless of whether they are members of the organization or not. Several HOAs can merge into a single organization or form unions.

Institution. It can be created for various purposes, but usually these are socially beneficial undertakings. The founder of the majority of institutions in the Russian Federation was the state itself, but both citizens and legal entities can create their own institutions. The main distinguishing feature is that the institution is one of two forms of organizations and the only form of a non-profit organization that has the right to operational management of property. At the same time, the organization itself does not have its own property, it is legally assigned to the founders of the organization itself. Often, institutions are founded by commercial enterprises that seek to engage in charity or those very socially significant and useful deeds, while the NPO itself remains accountable and completely dependent on the parent enterprise. Recently, a special type of institution has appeared - an autonomous non-profit organization that is liable with all its property for obligations, except for real estate. At the same time, in an autonomous NCO, the founders do not bear subsidiary liability, unlike the founders of institutions.

Fund. It is that non-profit organization that is easier to create than to liquidate. The fund was originally created with the aim of accumulating capital for socially useful purposes, it is this form that becomes charitable, rescue, social and other "noble" enterprises. None of the founders is obliged to answer for the obligations of the fund with their property, but at the same time, the funds received by the fund cannot be distributed among its founders. In simple words, the fund is created in order to earn money or in another legal way to receive money and spend it for the purpose specified in the charter. For example, to feed children in Zimbabwe. Or build a new sports complex. In order for the fund's money to be directed exactly where it was planned, a board of trustees is created from disinterested (outside) persons who monitor the activities of the organization. There is no membership in the fund, anyone can invest in the fund.

It can be said that in Russia there are relatively many forms of non-profit organizations, and here the main ones were considered from the standpoint of identifying their distinctive features, which makes it possible to determine the form of the proposed NPO. Non-profit organizations are an important component of the public life of the state, and sometimes they directly affect the activities of entrepreneurs. NGOs can become in a good way other use of capital other than commercial capital.

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A non-profit organization may be the founder of a commercial enterprise. This is provided by law. For example, an ANO (autonomous non-profit organization) engaged in educational activities has the right to become sole founder LLC, which will be engaged in trading, manufacturing, intermediary and other activities. At the same time, enterprises pay taxes and keep accounting records separately, as two different organizations. Other not-for-profit firms can do the same.

A non-profit organization is created to address the issues of a group of people united by common goals and interests. As a rule, these structures solve social problems, engage in charity work, and contribute to the development of education, healthcare, and culture. Some types of non-profit structures, for example, charitable foundations, direct contributions received on a voluntary basis from individuals and organizations to provide assistance to needy citizens, to build schools, hospitals, kindergartens, etc.

The profit received as a result of the activities of a non-profit enterprise is not distributed among the participants, but is directed to the solution of those tasks for which the organization was created. This is the main difference from commercial companies created specifically for the sake of making a profit, which, after paying all taxes, remains at the disposal of the participants in the company.

Interaction between non-profit and commercial organizations

Sometimes it is beneficial for commercial organizations to team up with non-profit enterprises if they have a common goal or if their interaction helps both parties. Such organizations are called associations (unions). At the same time, both parties retain the rights of legal entities. Entrepreneurial activity is important for most non-profit firms, because in order to solve any social problem financial resources are needed. The law does not prohibit unprofitable companies from participating in entrepreneurship. It helps to solve tasks effectively.

Non-profit organizations, despite the fact that the purpose of their activities is not to make a profit, however, can engage in entrepreneurial activities if it is consistent with the statutory goals.

Moreover, for some types of non-profit organizations, the law provides for goals that are close to the goals of commercial organizations, for example:

consumer cooperative

autonomous non-profit organization

The difference between an LLC and an NPO is not who has the right to engage in entrepreneurial activity (both have the right), but what to do with the income received. Accordingly, you need to decide: is the activity planned to be self-sustaining or profitable?

If you believe that the income from this activity will be spent on it, then the existing organization is enough.

But if a certain profit is expected, which is planned to be distributed among the founders, then it is impossible to do without the creation of an LLC. The scheme can be, for example, as follows: an NPO carries out the social activities you indicated, and services are directly provided by a service company, LLC. Payment for services can be made either by the NCO itself (in this case, the participants pay the fees to the NCO, and the NCO pays the services of the LLC out of them) or by the participants (in this case, payments are made to the LLC, bypassing the NCO).

Article 24. Types of activities of a non-profit organization

1. A non-profit organization may carry out one type of activity or several types of activity not prohibited by the legislation of the Russian Federation and corresponding to the objectives of the activity of the non-profit organization, which are provided for by its constituent documents.

The main activities of budgetary and state institutions are recognized as activities directly aimed at achieving the goals for which they were created. An exhaustive list of activities that budgetary and state institutions can carry out in accordance with the goals of their creation is determined by the constituent documents of institutions.

The legislation of the Russian Federation may establish restrictions on the types of activities that non-profit organizations of certain types are entitled to engage in, and in terms of institutions, including certain types.

Certain types of activities may be carried out by non-profit organizations only on the basis of special permits (licenses). The list of these activities is determined by law.

Materials published by a non-profit organization that performs the functions foreign agent, and (or) distributed by it, including through means mass media and (or) using the information and telecommunications network "Internet", must be accompanied by an indication that these materials are published and (or) distributed by a non-profit organization acting as a foreign agent.

2. A non-profit organization may carry out entrepreneurial and other income-generating activities only in so far as it serves the achievement of the goals for which it was created and corresponds to the specified goals, provided that such activities are indicated in its constituent documents. Such activity is the profitable production of goods and services that meet the goals of creating a non-profit organization, as well as the acquisition and sale of securities, property and non-property rights, participation in business companies and participation in limited partnerships as a contributor.

The legislation of the Russian Federation may establish restrictions on entrepreneurial and other income-generating activities of non-profit organizations of certain types, and in terms of institutions, including certain types.

3. A non-profit organization keeps records of income and expenses from business and other income-generating activities.

Information about changes:

Federal Law No. 274-FZ of December 30, 2006 supplemented Article 24 of this Federal Law with Clause 3.1

3.1. The legislation of the Russian Federation may establish restrictions on non-profit organizations making donations to political parties, their regional branches, as well as to election funds, referendum funds.

4. In order to achieve the goals provided for by the charter of a non-profit organization, it may create other non-profit organizations and join associations and unions.

A budgetary institution, with the consent of the owner, has the right to transfer funds to non-profit organizations as their founder (participant) (unless otherwise established by the conditions for granting Money) and other property, with the exception of especially valuable movable property assigned to it by the owner or acquired budget institution at the expense of funds allocated to him by the owner for the acquisition of such property, as well as real estate.

Any organizations are divided into non-profit and commercial structures. The goals of creating both groups are their main differences. This difference can already be understood by the general designations: commercial and non-profit organizations. Examples of both will be given in this article. More attention, of course, will go to non-commercial ones, since the article is dedicated to them. For comparison, we will first focus on another group.

Commercial organizations

People who create a kind of community and pursue the goal of making a profit from their activities unite in commercial organizations. According to the main legal and organizational forms, they are divided into the following varieties:

open joint-stock companies, or JSC;

Closed type companies - CJSC;

Limited liability companies, or LLC.

Non-profit organizations: examples and characteristics

The receipt and distribution of profits is far from the main goal of such communities.

By law, doing business is not prohibited, but they are required to use the profits received for the main goals of the organization, and not for personal enrichment. For example, non-profit scientific organizations purchase equipment, raw materials and invest in the development of new projects. Medical societies are expanding the range of services for the population.

Non-profit organizations can appear at any level, from local to international, at the initiative of citizens who come together to express and protect their interests.

Their mission is charity, providing satisfaction of the spiritual needs of citizens, protecting health, developing sports, culture, providing legal services. That's what non-profit organizations do. Examples of their activities are described below.

Nationwide public organizations

1. One of the world's largest charitable foundations for the protection wildlife- WWF abbreviation. It operates in over 130 countries. Since 1988, he began to promote his projects in Russia. In 1994, a WWF representative office was opened in our country.

2. Meet FCEM - World Association of Women Entrepreneurs. This organization helps to find contacts in the business environment, holds exhibitions, round tables, seminars, and does charity work.

3. MKKK is the International Committee of the Red Cross. Another independent humanitarian organization operating around the world. Its task is to provide assistance to those who have suffered in armed conflicts.

Examples of non-profit organizations in Russia

1. Russian Library Association. It was created in order to enhance the prestige of these institutions in society. The RLA maintains and develops librarianship in our country and establishes contacts with professionals from abroad.

2. The largest charitable movement - Russian Abbreviated - Rusfond. This organization provides targeted assistance to those in need: families with many children, the disabled, foster children, orphanages, hospitals.

Socially oriented non-profit organizations

In 2010, on April 5, amendments were made to the main Federal Law, adopted in 1966 and called "On Non-Commercial Organizations". The documented list of activities allowed these organizations to acquire the status of socially oriented ones.

Such communities involve receiving assistance from the state. These may be various benefits, for example, on the payment of taxes. Support is provided in the retraining of personnel and the improvement of their qualifications. Placed orders for the supply of goods and services.

Non-profit organizations - examples of socially oriented communities - are included in a special register and systematized.

In addition to financial support, they may be provided with free or heavily discounted non-residential premises for long term use.

Socially oriented non-profit organizations are becoming a new reality in Russian society. You can see examples of them all over the place.

Forms of non-profit organizations

From a wide list, consider some of them.

The most common form - Examples - Occupational Safety and Health Centers. There are such organizations in any field, and they are engaged in providing services for employers. Provide training to occupational safety specialists. Trained in fire safety and emergency response.

Autonomous non-profit organizations are examples of communities in which there is no membership of either legal entities or citizens. Supervision of activities lies with the founders, who use the services of the organization on an equal footing with others.

Foundations are no less popular as non-profit organizations. Examples are the well-known charitable organization Podari Zhizn. This fund was established by the actress Chulpan Khamatova and her colleague. Many of their comrades in the creative workshop (artists, musicians) participate in charity events, helping children with cancer.

Foundations also do not have membership, respectively, no mandatory contributions are paid. Only voluntary contributions are possible. Foundations are also allowed to engage in business activities.

The responsibility of such organizations includes an annual report on the used property.

Consumer cooperatives are another example of non-profit organizations. Citizens unite voluntarily. Fees are payable upon entry and during membership.

Entrepreneurial activity of non-profit organizations is one of the sources of cash receipts, allowing them to successfully solve problems aimed at achieving the goals of their functioning. In this article, the reader will find information about whether NCOs can carry out entrepreneurial activities, in which cases the legislator grants NCOs the right to conduct it, and also learns how to obtain legal right to perform certain types of work that bring income to the association.

Non-profit organizations as business entities

In accordance with paragraph 1 of Art. 50 of the Civil Code of the Russian Federation, a non-profit organization (NPO) is an association that does not pursue profit as a goal and does not distribute the funds received among its members. NCOs are created to solve socially significant social, economic, cultural, scientific problems, protect the health of citizens and their physical development, as well as meet their non-material needs (clause 2, article 2 of the law "On Non-Commercial Organizations" dated 12.01.1996 No. 7).

According to paragraph 2 of Art. 2 of the Civil Code of the Russian Federation under the entrepreneurial activity of non-profit organizations (as well as commercial ones) is understood as an activity aimed at the regular extraction of income and carried out by an entrepreneur (or legal entity) independently, at his own risk. Profit can be obtained from the use of property, the sale of goods, the provision of services or the performance of work. The main feature that allows you to qualify income-generating activities as entrepreneurial is the systematic receipt of funds. Thus, making a profit from one-time transactions cannot be the basis for recognizing the activity of an organization or individual as entrepreneurial.

NCOs do not have the right to set income generation as the goal of their operation, respectively, formally, as a general rule, they are not subjects of entrepreneurial activity. Meanwhile, people who establish NPOs often face the question of whether non-profit organizations can carry out entrepreneurial activities, in addition to their main activities. We will answer it further.

Can non-profit organizations carry out activities that generate income

In paragraph 2 of Art. 24 of Law No. 7 states that NCOs have the right to take actions that generate income, while meeting the following conditions:

• funds received in the course of income-generating activities are used to finance its statutory goals (money can be used to pay for the labor of persons with certain physical disabilities, such as blindness, deafness, etc., to improve the material and technical base of the association and pay utility bills accounts, as well as to solve various socially significant tasks);
• the possibility of performing such actions is fixed in the constituent documents of the company.

At the same time, according to paragraph 3 of Art. 24 of Law No. 7, an NPO is obliged to keep records of income and expenses arising from its entrepreneurial and other profitable activities.

NPOs with the right to carry out entrepreneurial activities

The list of NPO forms is established by the provisions of Chapter II of Law No. 7, according to which the following persons have the right to independently engage in entrepreneurship:

• public and religious organizations (Article 6);
• communities of indigenous peoples of the Russian Federation (Article 6.1);
• Cossack societies (Article 6.2);
• funds (Article 7);
• state corporations (Article 7.1);
• state-owned companies (Article 7.2);
• non-profit organizations, provided that they do not have the status self-regulatory organization(Art. 8);
• private institutions (art. 9);
• State Unitary Enterprises and Municipal Unitary Enterprises (Article 9.1);
• budgetary institutions (Article 9.2);
• autonomous NGOs (art. 10).

In addition, some NPOs have the right to engage in income-generating activities by creating business companies or participating in them. For example, funds (Article 7 of Law No. 7), autonomous NPOs (Clause 5, Article 123.24 of the Civil Code of the Russian Federation).

The above list of NGOs is open. The current Civil Code of the Russian Federation establishes additional organizational and legal forms in which a non-profit association can operate. However, not every one of them gets the right to engage in entrepreneurship - in some cases this is partially or completely prohibited by law.

Legislative restrictions on the implementation of entrepreneurial activities of NPOs

In accordance with par. 2 p. 2 art. 24 of Law No. 7, the legislator may impose certain restrictions on the income-generating activities of individual NPOs. Examples of such restrictions are:

• prohibition on participation in business companies in which third parties are members, for charities(Clause 4, Article 12 of the Law “On Charitable...” dated August 18, 1995 No. 135);
• establishing a closed list of activities that political parties can engage in (information, printing and Advertising activity, provided that it is aimed at party propaganda; production and sale of objects with their own symbols; sale and lease/lease of movable and immovable property belonging to the party, paras. 3 and 4 art. 31 of the law "On political ..." dated 11.07.2001 No. 95);
• a complete ban on entrepreneurship for bar associations (clause 10, article 29 of the law “On the Bar…” dated May 31, 2002 No. 63), etc.

Can a non-profit organization provide paid services?

Based on the definition of entrepreneurial activity given in paragraph 2 of Art. 2 of the Civil Code of the Russian Federation, we can conclude that within the framework of its implementation, the company can not only produce goods or perform work, but also provide certain services. From the very essence of entrepreneurship, it follows that the provision of such services is carried out on a reimbursable basis. The legislator does not prohibit NGOs from engaging in entrepreneurial activities, and therefore does not exclude the possibility of them providing paid services. There is only one limitation: the money received must be used to achieve the goals of the functioning of the NPO, and not distributed among its founders (participants).

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At the same time, it is worth remembering that the paid services provided must be directly related to the goals of creating a company (clause 2, article 24 of law No. 7). For example, an association that brings together educators and teachers has the right to develop and sell teaching aids and textbooks, provide exam preparation services or tutoring. At the same time, it will not be able to produce food or provide services for holding ceremonial events. Violation of this rule may lead to the recognition of the concluded service agreement as void (clause 2 of article 168 of the Civil Code of the Russian Federation), as well as become the basis for the forced liquidation of the company on the basis of a court decision issued at the suit of a state agency or local government (clause 4 article 61 of the Civil Code of the Russian Federation).

Types of NPO activities

In accordance with paragraph 1 of Art. 24 of Law No. 7, an NPO can be engaged in one or more types of activities if it is:

• not prohibited by the current Russian legislation(the legislator may establish restrictions on the implementation of certain types of activities for certain categories of NCOs);
• corresponds to the goals of the functioning of the organization, fixed in its charter.

According to paragraph 2 of Art. 24 of Law No. 7, NCOs are entitled to carry out the following types of income-generating activities:

• production of goods and provision of services;
• purchase and sale of securities (stocks, bonds, etc.);
• purchase and sale of rights (both property and non-property);
• participation in business companies;
• obtaining the status of a contributor in limited partnerships.

Carrying out entrepreneurial activities, NCOs are not entitled to enter into transactions that contradict the types of activities and goals of functioning specified in the charter. That is why, when planning the registration of an NPO, one should consider in what direction the association will work and what kind of paid services it will provide.

In the event that the entrepreneurial activity of a non-profit organization requires obtaining a special permit for its implementation (license), such a permit will have to be issued in the manner prescribed by the law governing work in this area. The list of such activities is also determined by the current legislation, and no differences are provided for commercial and non-commercial organizations.

OKVED for NGOs

The basis for opening a new NPO is an application drawn up in the form R11001, approved by the order of the Federal Tax Service of the Russian Federation “On Approval ...” dated January 25, 2012 No. ММВ-7-6 / [email protected] Sheet I of the said application must contain information about the activity codes of the registered association, selected in accordance with All-Russian classifier species economic activity(OKVED), put into effect by the order of Rosstandart "On the adoption of ..." dated January 31, 2014 No. 14-st.

The application must indicate:

• code of the main activity of the association;
• his codes additional species activities.

For certain types of NPO activities, special codes apply. For example, the code 87.90 can be used by organizations providing residential care services:

• in orphanages;
• children's boarding schools and hostels;
• temporary shelters for the homeless, etc.

If an NPO plans to conduct additional activities that qualify as entrepreneurial, it will need to indicate the codes corresponding to it in an additional box. At the same time, it should be remembered that the entrepreneurial activity of non-profit organizations

should be interconnected with the main direction of functioning for which they are created.

The selected OKVED codes must also be indicated in the charter of the NPO submitted for registration.

How to change the selected OKVED codes

If, however, the founders (participants) of an NPO decide on the need to perform certain actions that qualify as entrepreneurial after the constituent documents have been registered, they will have to be amended.

To do this, an application is submitted to the registration authority, drawn up in the form P13001. It indicates the updated OKVED codes chosen by the founders of the NPO. The document will need to be accompanied by a decision to amend, as well as new version charter. You will have to pay for editing. The amount of the state duty, in accordance with paragraph 3 of Art. 333.33 of the Tax Code of the Russian Federation, is 800 rubles.

Violation of this rule will result in the imposition of executive a fine, the amount of which varies from 5 thousand to 10 thousand rubles. (Clause 4, Article 14.25 of the Code of Administrative Offenses of the Russian Federation).

So, the answer to the question of whether non-profit organizations can engage in entrepreneurial activities is in some cases positive. An NPO has the right to engage in activities that bring profit, but on the condition that the funds received will be used by it to achieve the goals of its functioning, fixed in the charter. Distribute earned assets between own founders(participants) NCOs are not entitled. In addition, there should be no additional restrictions on the implementation of such actions established by the current federal laws. If an NGO plans to conduct commercial activity, she will have to enter information about this in the application for registration, indicating in it the OKVED codes corresponding to the chosen direction. In the course of carrying out entrepreneurial activities, non-profit organizations may provide paid services to the population and legal entities provided that this does not contradict the statutory goals of the association.