Non-profit legal entities are an organization that does not have income generation as its main goal and does not distribute the resulting net income among participants.

Non-profit organizations can be created in the form of an institution, public association, joint stock company, consumer association of legal entities in the form of an association (union) and in another form provided for by legislative acts.

From this list of forms we see that the organizational and legal forms of non-profit legal entities are not exhaustive and can be supplemented by legislative acts than the organizational and legal forms of commercial legal entities.

A non-profit organization can engage in entrepreneurial activities only insofar as this corresponds to its statutory goals.

Non-profit organizations can be created to achieve social, cultural, scientific, educational, charitable, management goals; protection of rights, legitimate interests citizens and organizations; resolution of disputes and conflicts; satisfying the spiritual and other needs of citizens; protection of public health, environmental protection, development physical culture and sports; providing legal assistance, as well as for other purposes aimed at ensuring public benefits and the benefits of its members (participants).

Let's consider the organizational and legal forms of non-profit legal entities.

Institution. Article 8 of the Law “On Non-Profit Organizations” gives the concept of an institution. An institution is an organization created and financed by its founder to carry out managerial, socio-cultural or other functions of a non-profit nature.

An institution can be formed on the basis of both state and private forms of ownership. Consequently, institutions are divided into public and private.

A state institution is recognized as an institution created by the state in accordance with the Constitution and laws of the Republic of Kazakhstan or by decisions of the President of the Republic of Kazakhstan, the Government of the Republic of Kazakhstan and Akims of the capital, regions, cities of republican significance and maintained only at the expense of the state budget, unless otherwise established by legislative acts.

A private institution is an organization that is not part of the state structure, created by individuals and (or) non-state legal entities to carry out managerial, socio-cultural or other functions of a non-profit nature.

Institutions are government bodies (as subjects of civil law), educational, cultural and sports institutions, etc.

Institutions are not the owners of the property, but have the right of operational management, and are financed by the owner of its property.

If the institution does not have enough Money To satisfy the claims of its creditors, the owner of the property bears subsidiary liability for the obligations of the institution.

Public association. The next organizational and legal form of a non-profit organization is a public association.

According to Art. 11 of the Law of the Republic of Kazakhstan “On Non-Profit Organizations” and Art. 106. Civil Code. A public association is an organization created as a result of the voluntary association of citizens with the aim of achieving common goals that do not contradict the legislation of the Republic of Kazakhstan.

Public associations include political parties, trade unions, voluntary societies, creative unions, etc.

The goals to be achieved by a public association are not related to the receipt of profit by its members; citizens unite to satisfy their spiritual and other non-material needs.

The need to determine the legal status of public

associations in the Civil Code is associated exclusively with their participation in

property relations and the limits of civil legal regulation relations associated with their establishment and activities must be limited to the specified area. The legal status of public associations is also determined by the Law of the Republic of Kazakhstan “On Property Associations”, detailed by special legislative acts regulating relations on the creation and activities of their specific types.

The property of a public association belongs to it by right of ownership. Participants (members) of public associations do not have rights to the property transferred by them to these associations, including membership fees.

Non-profit joint stock company.

Article 16 of the Law of the Republic of Kazakhstan defines such an organizational and legal form as a non-profit joint-stock company, while the Civil Code of the Republic of Kazakhstan does not at all stipulate such an organizational form. legal form, there is a discrepancy. In addition, the Law “On Non-Profit Organizations” itself does not clearly explain the procedure for their creation and the specifics of their functioning. In this regard, we believe that it is necessary either to exclude this provision from the Law, or to bring it into compliance with the Civil Code of the Republic of Kazakhstan.

A non-profit joint-stock company is a legal entity that issues shares in order to raise funds to carry out its activities, the income of which is used exclusively for the development of this company. Non-profit joint stock companies do not have the right to issue preferred shares, derivatives and convertible securities.

The constituent agreement of a non-profit joint stock company is concluded by signing this agreement by each founder or his authorized representative.

A company established as a non-profit organization cannot be transformed into a commercial organization in the same way that a company established as a commercial organization cannot be transformed into a non-profit organization.

Consumer cooperative.

A consumer cooperative is recognized as a voluntary association of citizens on the basis of membership to satisfy the material and other needs of the participants, carried out through the pooling of property (share) contributions by its members.

In cases provided for by legislative acts, legal entities may join a consumer cooperative.

Unlike a production cooperative, a consumer cooperative does not require personal labor participation its members in general affairs.

Members of the consumer cooperative are obliged to cover the resulting losses by making additional contributions within three months after approval of the annual balance sheet. In addition, they jointly and severally bear subsidiary liability for the obligations of the cooperative within the limits of the unpaid portion of the additional contribution of the members of the cooperative.

Income received by a cooperative cannot be distributed among its members and is used for statutory purposes.

A consumer cooperative can be formed by two or more citizens.

In the event of liquidation of a consumer cooperative or withdrawal from it, a member of the cooperative has the right to allocate his share in the property of the cooperative, proportional to his share. The heirs of a member of the cooperative have the primary right to be admitted as members of the cooperative, unless otherwise provided by the charter of the cooperative.

A feature of rural consumer cooperatives is the possibility of creating such cooperatives to meet the material and other needs of not only their members, but also other citizens living in rural areas.

Public fund.

A public foundation is a non-profit organization that does not have a membership, established by citizens and (or) legal entities on the basis of voluntary property contributions, pursuing social, charitable, cultural, educational and other socially beneficial goals. The main feature of the fund is that the persons who established the fund do not acquire membership in it and do not directly participate in the management of its affairs.

A public fund can be created by one or more citizens and (or) legal entities. After state registration of a public fund, its founders do not become its members.

Property on the balance sheet of a public fund is subject to the legal regime of private property.

The procedure for managing a public fund and the procedure for forming its bodies are determined by the charter approved by the founder.

The Charter defines the individual and collegial governing bodies of the public fund. These may be at the discretion of the founders, for example, president, chairman, director, Council, board, meeting of founders. Most often, a board of trustees of the fund is created, which oversees the activities of the fund,

adoption of decisions by other bodies of the fund and ensuring their execution, use of funds from the fund, and compliance by the fund with legislation.

Article 107 of the Civil Code establishes mandatory requirements requirements for the foundation's charter, and obliges the public foundation to annually publish reports on the use of its property in official publications.

Religious association.

A religious association is recognized as a voluntary association of citizens who, in accordance with the procedure established by legislative acts, have united on the basis of their common interests to satisfy spiritual needs.

Religious associations in the Republic of Kazakhstan are local religious associations (communities), religious administrations (centers) and their structural units, as well as religious educational institutions and monasteries.

A religious association can be created by a group of citizens of at least 10 people.

According to Part 1 of Article 8 of the Law “On Religious Associations”, the charter submitted for registration must indicate:

name, location of the religious association and the territory within which it operates;

religious affiliation, subject and goals of activity; the structure of a religious association, the procedure for formation, the competence and terms of office of its governing bodies;

rights and obligations of a religious association;

the procedure for forming the property of a religious association;

the procedure for making changes and additions to the charter of a religious association;

procedure for reorganization and liquidation of a religious association.

State registration of religious administrations (centers), associations operating on the territory of two or more regions of the republic, as well as spiritual organizations formed by them educational institutions, monasteries and other associations are carried out by the Ministry of Justice of the Republic of Kazakhstan, and registration of local religious associations is carried out by territorial justice authorities.

Due to the fact that today the state pays to non-profit organizations great attention, the registration service committee of the Ministry of Justice of the Republic of Kazakhstan conducted an analysis of registration of public and religious associations.

An analysis of the registration of public associations showed that there has been an increase in the registration of public associations, the activities of which are aimed mainly at satisfying professional and amateur interests, the development of scientific, technical and artistic creativity, environmental protection, participation in charitable activities, cultural, educational, sports and recreational activities. work. Statistics show that the largest number of public and religious associations are registered in South Kazakhstan, East Kazakhstan, Almaty, Zhambyl regions, and Almaty.

Association of legal entities in the form of an association (union).

Commercial organizations in order to coordinate their entrepreneurial activity, provision and protection of common property and other interests may, by agreement among themselves, as well as jointly with non-profit organizations, create associations in the form of associations (unions).

Associations of legal entities can only be created in the form of an association or union, indicating their organizational and legal form in the name of the legal entity and its constituent documents, including the words “association” or “union”.

The property of the association (union) is formed from contributions from its members, its own activities and other legal revenues. Property transferred by members of the association of associations (union) becomes its property. The association (union) is the owner of the property on its balance sheet. The property of the association (union) is subject to the legal regime of private ownership. Members of the association (union) retain their independence and rights as a legal entity. The association (union) is not responsible for the obligations of its members. Members of an association (union) bear subsidiary liability for its obligations only in cases where its size and procedure are provided for by the constituent documents of the association (union). That is, the absence of an indication in the constituent documents of additional responsibility exempts members of the association (union) from it.

Members of an association (union) have the right, at their own discretion, to leave the association (union) at the end of the financial year, unless the constituent documents provide otherwise. In this case, a member of the association (union) bears subsidiary liability for its obligations that arose before his withdrawal from the association, in proportion to his contribution for two years from the date of withdrawal. Also, with the consent of the members of the association (union), a new member of the association may join it. The entry into an association (union) of a new member may be conditioned by its subsidiary liability for the obligations of the association (union) that arose before its entry.

In the Law of the Republic of Kazakhstan “On Non-Profit Organizations” Art. 17 of which states that non-profit legal entities can be created in a different organizational and legal form. In a different organizational and legal form, notary chambers, bar associations, chambers of commerce and industry, chambers of auditors, cooperatives of apartment owners, and other non-profit organizations can be formed.

Thus, it is necessary to conclude that non-profit legal entities are a form of business that does not have as the main goal the generation of income and does not distribute the income received between participants and has the following organizational and legal forms: institution, public association, joint-stock company, consumer cooperative, foundation , religious association, association of legal entities in the form of an association (union).

In accordance with the Civil Code, non-profit organizations are those that do not have profit as the main purpose of their activities and do not distribute the profits received among participants. Non-profit organizations have the right to engage in entrepreneurial activities and can make a profit, but such activities can only be non-core, secondary and carried out only to the extent necessary for their statutory purposes.

Non-profit organizations can be created to achieve social, charitable, cultural, educational, scientific and managerial goals, to protect the health of citizens, develop physical culture and sports, satisfy the spiritual and other non-material needs of citizens, protect the rights and legitimate interests of citizens and organizations, resolve disputes and conflicts, as well as for other purposes aimed at achieving public goods.

A non-profit organization is considered created as a legal entity from the moment of its state registration. It is created without limiting the period of activity, unless otherwise established by the constituent documents. The constituent documents of a non-profit organization are the Charter and the Memorandum of Association.

Non-profit legal entities have a number of other features that are not typical for commercial organizations.

So, in difference from commercial , non-profit organizations can be created in any forms provided not only by the Civil Code, but also by other laws. Another difference between non-profit legal entities and commercial ones is that their legal capacity is special, i.e. non-profit legal entities have the right to carry out only those types of activities that are expressly provided for by their constituent documents and law. A significant difference is also that non-profit organizations (with the exception of consumer cooperatives and charitable or other foundations) cannot be declared insolvent (bankrupt) by a court decision if they are unable to satisfy the demands of creditors. In the event of liquidation of a non-profit organization, the property remaining after settlements with creditors is directed to the purposes for which the organization was created. The exception is consumer cooperatives and non-profit partnerships, the members of which have the right to receive a liquidation quota, unless otherwise provided by law or the constituent documents of the organization.

Only in one case does the legislator restrict non-profit organizations from carrying out business activities: associations of commercial organizations are themselves non-profit organizations, and if, by decision of the association’s participants, it is entrusted with conducting business activities, it is subject to transformation into a business company or partnership, i.e. according to its organizational and legal form it turns into a commercial organization; but then the right to divide profits between the participants is also acquired. To associations non-profit organizations the requirement of transformation does not apply, and, therefore, they are not prohibited from conducting business activities.

Non-profit organizations can be not only charitable organizations, but also beneficiaries, that is, receive charitable donations from benefactors and help from volunteers.

A non-profit organization can be created as a result of its establishment, as well as as a result of the reorganization of an existing non-profit organization. The creation of a non-profit organization as a result of its establishment is carried out by decision of the founders (founder).

The number of founders of a non-profit organization is not limited, unless otherwise established by federal law.

Thus, the main differences between non-profit organizations and commercial ones are that non-profit organizations can be not only charitable organizations, but also beneficiaries; commercial - no; commercial organizations have general legal capacity, while the legal capacity of non-profit organizations is always special, and its scope is determined by the goals of the activities of a particular organization, specified in the constituent documents, etc.

Non-profit organizations can be created in any forms provided by law. Current legislation provides for the creation of the following types of non-profit organizations:

1. Consumer cooperative

2. Public and religious organizations

4. Institutions

5. Associations of legal entities (associations and unions)

6. Non-profit partnership

On December 8, 1995, the State Duma adopted the Federal Law “On Non-Profit Organizations”.

The law provides interested parties with the opportunity to create non-profit organizations in forms not provided for by the Civil Code Russian Federation. One of these forms is a non-profit partnership.

In accordance with Art. 8 of the Law “On Non-Profit Organizations”, a non-profit partnership is a membership-based non-profit organization established by citizens and (or) legal entities to assist its members in carrying out activities aimed at achieving social, charitable, cultural, educational, scientific and managerial goals, in order protecting the health of citizens, developing physical culture and sports, satisfying the spiritual and other non-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.

7. Autonomous non-profit organization

In accordance with the Law, an autonomous non-profit organization is recognized as a non-profit organization that does not have membership, established by citizens and (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 culture and sports and other services .

Non-profit organizations are legal entities that do not have profit making as their main goal. And even if such legal entities receive profit, they do not have the right to distribute it among the founders (participants), except in cases specified in the law. All non-profit organizations have special legal capacity and use their property only to achieve the goals provided for by their constituent documents. Taking these circumstances into account, the law in most cases does not provide for the minimum size of the authorized capital for these organizations.

Most non-profit organizations are the owners of their property (except for institutions), and their participants generally do not have any property rights in relation to the property of the non-profit organization. The only non-profit organization not endowed with the right of ownership of the property assigned to it is an institution. The founder remains its owner, and the institution has only the right of operational management.

Non-profit organizations can exist in the forms provided for both in the Civil Code and in other federal laws. The Civil Code of the Russian Federation provides for such forms of non-profit organizations as: consumer cooperative, public and religious organization (association), charitable and other foundation, institution, association (union). Other laws provide for the creation of such non-profit organizations as: non-profit partnership, autonomous non-profit organization, homeowners association, state corporation and etc.

Non-profit organizations (Articles 116-123) are not permanent, professional participants in civil circulation. Their performance as independent legal entities is due to the need to provide material support for their main, main activities not related to participation in property relations. In this regard, NPOs, unlike COs, have targeted (special) legal capacity and use their existing property only to achieve the goals provided for by their constituent documents. Such goals cannot be the receipt of profit and its distribution among the participants (founders). Taking this into account, the Civil Law in most cases does not provide for a minimum size of the capital fund (MC) for NPOs, as well as the possibility of bankruptcy (except for consumer cooperatives, charitable and other funds).
Most NPOs are corporations based on membership principles, but legal entities that are not corporations (foundations, institutions, autonomous NPOs) are more common. NPOs can exist in public pension funds provided for by the Civil Code (consumer cooperative, public and religious organization (association), charitable and other foundation, institution, association (union)) and other Federal Laws (non-profit partnership, autonomous NPO, Chamber of Commerce and Industry, TB, homeowners association ( condominiums)).
Consumer cooperative recognizes a membership-based organization created to satisfy material and other needs of participants by combining their property contributions (Article 116). These include: residential complexes, housing cooperatives, garages, country houses, garden partnerships, mutual aid funds, mutual insurance societies, etc. The charter is the only UD, contains in addition general information on the amount and procedure for making share contributions, on the procedure for covering losses. Members can be both citizens and legal entities. PCs cannot be created by one founder or consist of one member (consumer companies - at least 5 individuals and (or) 3 legal entities). The PC has a share (authorized) fund created through contributions from participants. Supreme body – general meeting having exclusive competence. EOs are formed from members and cannot be hired. Each PC member has 1 vote.
Homeowners Association An organization is recognized that is created on the basis of membership by citizens or other homeowners for the joint use of real estate objects that are in their common ownership and serve their residential premises. They began to be created as a result of the emergence of owners of housing received through privatization. They can arise on the basis of residential complexes and housing complexes. Created by at least 2 homeowners.
Public and religious organization an association of citizens based on the principles of membership is recognized, created by them on the basis of a community of non-material interests for the joint satisfaction of spiritual and other non-material needs, including for the joint implementation and protection of some of their rights and interests (Article 117).
Foundation a non-membership organization created on the basis of voluntary property contributions of the founders for socio-cultural, charitable, educational and other socially useful (non-commercial) purposes is recognized (Article 118).
Institution recognized as a non-membership organization created and financed by the owner as a subject of limited property rights under his additional responsibility for the implementation of management , socio-cultural and other non-commercial functions (v.120).

Association (union) an association of legal entities created by them for the purpose of coordination of their activities, as well as representation and protection of their interests (Article 121).

Non-profit partnership a membership-based association of citizens and legal entities created by them to assist their members in achieving non-commercial goals through entrepreneurial activities (stock exchanges) is recognized.
Autonomous NPO a non-membership organization is recognized, created on the basis of property contributions of the founders to provide various services (including non-profit ones) and which is the owner of its property (private educational, healthcare, cultural institutions).
goods.

24. System of governing bodies of a commercial organization.

ST. 71. 84. 91. 103

Legal entity- a person (sole body) or a set of persons (collegial body) who, in accordance with legislation, documents of a legal entity or a decision of another authorized body of a legal entity, are vested with certain powers in relation to a legal entity and through which this legal entity exercises its legal capacity. The bodies of a legal entity are divided into management bodies and control bodies.

Non-profit organizations - legal entities that do not pursue profit as the main goal of their activities and do not distribute the profits received among participants (Article 50 of the Civil Code of the Russian Federation).

Distinguishing non-profit organizations from commercial ones:

• for non-profit organizations economic activity is auxiliary, ensuring their participation in property circulation, and the civil legal status of these organizations is of a secondary nature;
• commercial organizations carry out economic activities, which are basic for them and are fully regulated by civil law.

Unlike commercial organizations, non-profit organizations are not professional participants in property relations. Therefore, for non-profit legal entities the legislator establishes special (target) legal capacity(clause 1 of article 49 of the Civil Code) and allows the use of their existing property only to achieve the goals specified in their constituent documents (clause 4 of article 213 of the Civil Code).

The participation of non-profit legal entities in civil circulation is determined by the need for material support for their main activities, which should not be entrepreneurial.

Non-profit organizations can be created to achieve social, charitable, cultural, educational, scientific and managerial goals, to protect the health of citizens, develop physical culture and sports, satisfy the spiritual and other non-material needs of citizens, protect the rights and legitimate interests of citizens and organizations, resolve disputes and conflicts, providing legal assistance, as well as for other purposes aimed at achieving public benefits (Article 2 of the Federal Law of January 12, 1996 N 7-FZ “On Non-Profit Organizations”).

Thus, non-profit organizations carry out activities aimed at creating public goods; they are strongholds of the infrastructure of civil society. They participate not in production, but in the redistribution of material goods (national product). In all other respects, non-profit organizations are full and permanent participants in property turnover along with commercial organizations.

More details

A non-profit organization can be created as a result of:

1. its institutions;
2. reorganization of another non-profit organization of the same organizational and legal form;
3. as a result of reorganization in the form of transformation of a legal entity of a different organizational and legal form (in cases provided for by federal laws).

The decision to create a non-profit organization as a result of its establishment is made by its founders (founder).

A non-profit corporate organization is the owner of its property.

Charter of non-profit corporate organization it may be provided that decisions on the creation of other legal entities by the corporation, as well as decisions on the participation of the corporation in other legal entities, on the creation of branches and on the opening of representative offices of the corporation are made by the collegial body of the corporation.

A non-profit organization is considered created as a legal entity from the moment of its state registration in the manner prescribed by law, has separate property in its ownership or operational management, is liable (except for cases established by law) for its obligations with this property, can acquire and exercise property in its own name and non-property rights, bear responsibilities, be a plaintiff and defendant in court.

A non-profit organization must have an independent balance sheet and (or) budget.

A non-profit organization is created without a limitation on the period of activity, unless otherwise established by the constituent documents of the non-profit organization.

A non-profit organization has the right, in accordance with the established procedure, to open bank accounts on the territory of the Russian Federation and outside its territory, with the exception of cases established by federal law.

A non-profit organization has a seal with the full name of this non-profit organization in Russian.

A non-profit organization has the right to have:

• stamps and forms with your name;
• symbols - emblems, coats of arms, other heraldic signs, flags and anthems, the description of which must be contained in the constituent documents.

List of non-profit organizations

Establishment- a unitary non-profit organization created by the owner to carry out managerial, socio-cultural or other functions of a non-commercial nature (Article 123.21 of the Civil Code of the Russian Federation).

Autonomous non-profit organization - a unitary non-profit organization that does not have membership and was created on the basis of property contributions from citizens and (or) legal entities for the purpose of providing services in the fields of education, healthcare, culture, science and other areas of non-profit activity (Article 123.24 of the Civil Code of the Russian Federation).

Religious organization - a voluntary association of citizens of the Russian Federation or other persons permanently and legally residing on the territory of the Russian Federation, formed by them for the purpose of jointly professing and spreading the faith and registered in the manner prescribed by law as a legal entity (local religious organization), an association of these organizations (centralized religious organization), as well as an organization created by the said association in accordance with the law on freedom of conscience and on religious associations for the purpose of joint professing and spreading the faith and (or) a governing or coordinating body created by the said association (Article 123.26

The Civil Code, Laws No. 7 and 82 also define legal status NPO.

The activities of each type of NPO are additionally regulated by special legislation.

General signs all forms of NPOs:

Availability of independent balance/estimate.

Creation without limitation of term of activity. The exception is that the term is specified in the constituent documents.

The right to open accounts in banks in Russia and abroad.

Availability of a seal with the full name of the NPO in Russian.

The right to forms, a stamp with your name and emblem.

Distinguishes Non-profit organizations from other taxpayers apply benefits when paying taxes. The Tax Code (Article 251) contains a list of non-taxable income. The main condition for applying benefits is maintaining separate records.

The list of organizational and legal forms of non-profit legal entities is specified in Articles 116-123 of the Civil Code. However, it is not complete, since it has significantly increased due to federal laws responsible for the activities of certain types of organizations: “On Non-Profit Organizations”, “On Public Associations”, “On the Procedure for the Formation and Use of Endowment Capital of Non-Profit Organizations” (No. 275-FZ dated December 30, 2006).

The Law “On Non-Profit Organizations” contains a list of forms of NPOs:

Public and religious organizations (associations) –

Communities of indigenous peoples of the Russian Federation –

State Corporation –

State company –

Non-profit partnerships –

State and municipal institutions –

Autonomous non-profit organization –

Other forms of NPOs offered by federal legislation:

consumer cooperatives (Civil Code);

homeowners associations HOA (Housing Code of the Russian Federation);

territorial public self-government (Federal Law of October 6, 2003 No. 131-FZ “On the general principles of organizing local self-government in the Russian Federation”);

charitable organizations (Federal Law of August 11, 1995 No. 135-FZ “On Charitable Activities and Charitable Organizations”);

trade unions (Federal Law of January 12, 1996 No. 10-FZ “On trade unions, their rights and guarantees of activity”).

Let's consider each type of NPO separately according to the following plan:

what goals he sets;

in what forms it can exist;

who can be a founder and in what quantity, what constituent documents are needed;

membership and participants;

control;

own;

rights and responsibilities;

registration;

decision on liquidation;

regulating laws.

Public and religious organizations (associations)

Public associations (organizations)

Purpose of creation: protection of the common interests of participants (social, economic, political), as well as cultural rights and freedoms. Development of activity and initiative of citizens, satisfaction of professional and amateur interests; spiritual and other non-material needs. Other statutory goals may be set.

Forms:

Public organizations – based on membership and joint activities; protects the common interests of the united parties.

The social movement has no membership. Participants strive to achieve socially beneficial goals (social, political and others).

The Community Foundation has no membership. Property is generated through voluntary contributions and spent on socially beneficial purposes. You cannot use the foundation's property for your own interests.

The public institution has no membership. Provides a certain type of service that meets the interests of participants and statutory goals.

The public initiative body does not have membership. The goal is a joint decision social problems people who arise at their place of residence, work or study.

Political Party. It is created so that citizens can take part in the political life of society. A person can join a party, take part in elections and events - social or political. The party represents the interests of citizens in state authorities and local governments.

Founders: only individuals; or other public associations.

Number of founders: at least 3.

Constituent documents: Articles of association.

Membership and participants: Depending on the form, they may have membership.

Control

Own: an independent subject (one who owns property) of ownership of his property and membership fees.

: do not have rights to the property of the association, incl. for membership fees.

Responsibility: members of an association are not liable for the obligations of the association in which they participate. Associations are not liable for the obligations of their members.

Registration: You can create a public association without first requesting permission from state authorities or local government. You can freely join public associations in accordance with their charters.

Liquidation decision

Property after liquidation: goes for the purposes specified in the charter.

Activity: has the right to conduct business activities in order to achieve the goals set out in the charter.

Governing laws: Federal Law “On Public Associations” dated May 19, 1995 N 82-FZ.

Religious associations

Purpose of creation: joint worship and dissemination of faith. It differs in that it can conduct worship services, religious rites and ceremonies. Can teach religion to his followers.

Forms:

Depending on the territory:

• Centralized.

Depending on legal status:

• Religious groups. They are created and exist without state registration and are not legal entities. The necessary equipment is provided by the participants.

  Religious organizations are associations that have passed state registration.

Founders: local religious organization: at least 10 individuals over 18 years of age permanently residing in the area. Centralized religious organizations: at least 3 local religious organizations of the same religion.

Restrictions: It is prohibited to create extremist religious organizations and religious associations in government bodies, government agencies, and local governments.

You cannot influence government bodies, take part in elections or support political parties. This restriction does not apply to members of a religious association.

Constituent documents: Charter.

Membership and participants: have a membership.

Control: Self-governing organization.

Own: an independent entity of ownership of its property, membership fees. The property of a religious association includes: own funds; donations; property transferred by the state for ownership or free use (for example, religious buildings); property located abroad. Property of religious significance cannot be subject to foreclosure by creditors, and it cannot be used as collateral for obligations.

Property rights of participants: the rights of participants to property transferred to the organization are not retained.

Responsibility: organizations are not responsible for the obligations of their participants. Participants are not liable for the obligations of religious organizations.

Registration: Prior permission from state or local authorities is not required. You can freely join religious associations in accordance with their charters.

Liquidation decision: according to the general rules for legal entities, it can be voluntary and forced by a court decision. Bankruptcy is impossible.

Property after liquidation: used for the purposes provided for by the charter or decision of the highest body of the organization, or by court decision. Cannot be distributed between participants.

Activity: can be engaged in production and economic activities: publishing, printing, production, restoration, construction, agricultural work. A religious organization can engage in business only within the limits of its statutory legal capacity. The proceeds from it are directed to the needs of the association. Religious centers can establish spiritual educational institutions, monasteries and other religious associations.

Governing laws: Law No. 125-FZ “On freedom of conscience and religious associations.”

Communities of indigenous peoples of the Russian Federation

Purpose of creation: protection of the habitat, preservation and development of the people’s way of life and their cultural heritage (Clause 1 of Article 123.16 of the Civil Code of the Russian Federation).

Signs:

territorial isolation (territorial-neighborhood residence);

consanguinity;

presence of original habitat;

the need to preserve the traditional way of life.

Founders: at least 3 individuals over 18 years of age, all belong to small nations. Citizens of foreign states, legal entities, and government bodies cannot be founders of such communities. The decision to create is made at the founding meeting of the community: all residents of the territory where small-numbered peoples are located can attend it.

Participants: individuals over 16 years of age who belong to small nations and lead a traditional way of life. Also, people who do not belong to small nations can become members of the community. Such people must conduct traditional economic activities and engage in traditional crafts. Foreigners and stateless persons cannot be members of such communities, but they can help.

Constituent documents: constituent agreement, charter, which is adopted at a gathering (general meeting) of community members.

Control: self-governing organization.

Own: independently manage their property. The community can sell what its members have created. Profits from sales are distributed among participants or for the needs of the community. Property is formed from charitable contributions, donations and other property in kind or cash. Members of communities of small peoples can enjoy benefits to protect their original habitat, develop their traditional way of life and manage their economy.

Responsibility: in accordance with the laws of Russia.

Liquidation decision: may be by decision of the founders, participants or the court (clauses 2-3 of Article 61 of Chapter 4 of the Civil Code of the Russian Federation). A community can be liquidated if more than two-thirds of its founders or members leave it; if the community grossly and repeatedly violated the goals described in the charter (clause 2 of article 22 of Federal Law No. 104-FZ); stopped doing traditional economic activity and crafts.

Property after liquidation: can be distributed among members in proportion to their shares.

Property rights of participants: upon leaving the community, you can receive part of its property.

Activity: They observe the traditions and rituals of small peoples that do not contradict Russian legislation. They protect and maintain places of worship and create their own cultural centers. They can teach and educate the children of community members, introducing them to their customs in order to preserve the culture of small peoples.

Governing laws: Law No. 104-FZ of July 20, 2000 “On the general principles of organizing communities of indigenous peoples of the North, Siberia and the Far East of the Russian Federation”, Civil Code of the Russian Federation, Constitution, Law No. 7-FZ.

Cossack societies

Purpose of creation: revival of the Russian Cossacks, preservation of the traditional way of life and culture.

Legal status: Cossack societies differ from NGOs and other public associations and have a special status associated with the mandatory performance of public service by society participants. Cossack societies (in addition to being included in the register of NPOs and the Unified State Register of Legal Entities) are necessarily included in the state register of Cossack societies.

Forms(by territorial basis):

farm;

stanitsa;

urban;

district (separate);

military;

All-Russian.

Founders: people interested in reviving the culture of the Russian Cossacks. At the general meeting of the Cossack society (circle), a decision is made on its creation. Participants in the circle become founders, and subsequently members of the society.

Participants: only Russian citizens over 18 years of age.

founding documents: charter.

Control: self-governing organization.

Own: the property of Cossack societies is formed at the expense of federal budget(the main item of income), voluntary contributions, income from the founders and members of the organization, income from property, sales of goods and services, other income. Property purchased from income from the activities of the society, and that which was transferred by members, becomes the property of the Cossack society.

Responsibility: members of the Cossack society are not responsible for its obligations, and the Cossack society is not responsible for the obligations of its members.

Liquidation decision: the procedure for liquidation and use of property is prescribed in the charter. Can be liquidated by decision of the court or the circle of Cossack society.

Property after liquidation: not distributed among members, directed to statutory purposes.

Property rights of participants: the property belongs to the Cossack Society on the right of ownership. What may be included in the property of a Cossack society is prescribed in the charter.

Types of civil service(Federal Law "On public service Russian Cossacks"):

state civil service;

military service in the Armed Forces of the Russian Federation, other troops, as well as military (special) formations and bodies;

law enforcement service.

Activity:

military-patriotic work;

educational activities;

preparation for military service;

assistance in countering natural disasters and emergency situations, eliminating their consequences;

work in the field of public order protection;

protection of flora and fauna, forest resources;

work in the field of protecting the life of citizens;

work in the field of protection of cultural heritage sites and objects that are state property.

Governing laws: Federal Law No. 154-FZ of December 5, 1995 “On the State Service of the Russian Cossacks”, Federal Law No. 7-FZ.

Funds

Purpose of creation: socially beneficial purposes: charitable, social, educational, cultural and others.

Forms:

The most numerous types of funds are charitable. The highest governing body of a charitable foundation must be collegial. Members of the management of a charitable foundation should not hold staff positions in the administration of any organizations - commercial or non-profit.

can be distinguished separately public funds. The founders can be individuals and legal entities in the form of a public association.

NPOs occupy a special place in the Russian system non-state pension funds that are regulated by Law No. 75-FZ “On Non-State Pension Funds”.

Founders: citizens and legal entities. The number of founders is not limited, minimum 1 person.

Constituent documents: charter.

Membership and participants: have no membership.

Control: self-governing organization. State and local government bodies cannot be included in the fund’s management team.

Supervision of the fund's activities conducts a board of trustees of at least 3 people, formed from the founders or their representatives. Controls the activities of the fund, how decisions are made and implemented, funds are spent, and laws are observed.

Own: formed from voluntary property contributions. Property transferred to the foundation is its property. Foundations are required to publish reports on the use of property. Foundations may not participate in religious foundations as a contributor. The Foundation is obliged to use the property within the framework of the purposes described in the charter.

Responsibility: the fund is not liable for the obligations of its owners and vice versa.

Liquidation decision: only by court decision, liquidated as a legal entity.

Property after liquidation: satisfaction of creditors' claims, the remainder goes to charity.

Property rights of participants: the owners of the fund have no rights to its property.

Activity: consistent with its goals and socially beneficial purposes. The Foundation may create business entities or participate in them.

Governing laws: Federal Law No. 7-FZ and special laws(For example, charities are regulated by Law No. 135-FZ “On Charitable Activities and Volunteering (Volunteering)”). The nuances of creating and managing certain types of funds may be prescribed in other federal laws.

State Corporation

Purpose of creation: carry out managerial, social and other socially useful functions. The goals of each state corporation are prescribed in the relevant federal law.

Forms: as of 2019, there are 7 state corporations operating in the Russian Federation:

"Bank for Development and Foreign Economic Affairs (Vnesheconombank)." Regulated by Federal Law No. 82-FZ “On the Development Bank”;

Liquidation decision: in accordance with the procedure established by the Government of the Russian Federation, the highest executive body of state power of the constituent entity of the Russian Federation, the local administration of the municipality.

Property after liquidation: the creditor cannot demand early fulfillment of obligations or termination of obligations and compensation for losses

Governing laws: Civil Code of the Russian Federation, Law No.-FZ, individual legislative acts.

Budget institutions

Purpose of creation: services that help state authorities or local governments fulfill their powers in various fields (education, culture, health care and others). Implementation of socio-cultural, managerial, scientific, technical and other non-commercial functions.

Founders: Russian Federation, subject of the Russian Federation, municipal entity.

Constituent documents: charter.

Control: Performs state or municipal tasks. They do not have the right to refuse execution.

Own: financed from the corresponding budget or the budget of a state extra-budgetary fund based on estimates of income and expenses.

Responsibility: liable for its obligations with all property, except for especially valuable movable property and immovable property.

Liquidation decision: voluntary or forced.

Governing laws: Budget Code of the Russian Federation, Civil Code of the Russian Federation, Law No.-FZ, individual legislative acts.

Comparison table between state institutions, budgetary and autonomous institutions

	government agency	state-financed organization	autonomous non-profit institution
purpose of creation	ensuring the implementation of powers of public authorities	performance of work, provision of services in order to fulfill the powers of government bodies
founder	Russian Federation, subject of the Russian Federation, municipality
property	with the right of operational management
entrepreneurial activity	is allowed if it is stated in the constituent document. Income from business activities is sent to the appropriate budget	is engaged in if the activity helps to achieve the goals for which the institution was organized. The activity must be specified in the constituent documents. The income from it goes to the disposal of the institution
disposal of property	does not have the right to alienate property assigned to the owner or acquired by the founder	can dispose of property, except for real estate or especially valuable movable property
liability for obligations	is responsible in cash, and if they are insufficient, the owner is responsible for debts	responds with property (except for real estate and especially valuable ones). The owner is not responsible for the obligations of the institution
controls	director, appointed by the founder		manager, appointed by the founder, approved by the supervisory board
financial support	based on budget estimates (Article 6 of the Budget Code of the Russian Federation)	Subsidies from the relevant budget (clause 6 of Article 92 No. 7-FZ)	Subsidies from the appropriate budget. Other sources permitted by law
concluding major deals	with the consent of the body vested with the functions and powers of the founder (Article 161 of the Budget Code of the Russian Federation)	with the consent of the body vested with the functions and powers of the founder (clause 13 of Article 92 No. 7-FZ)	with the prior consent of the supervisory board of the institution (subclause 9, clause 1, article 11, part 3 No. 174-FZ)
requirements No. 94-FZ on public procurement	fully distributed	are distributed in cases established by law(Part 1, Article 4 No. 94-FZ)	Since 2012, No. 223-FZ “On the procurement of goods, works and services by certain types of legal entities” has been applied.

Autonomous non-profit organizations ANO

Purpose of creation: provision of services in the fields of healthcare, education, science, law, culture, physical culture and sports

Forms: representative (legislative) bodies of municipalities can create autonomous non-profit organizations on the basis of Article 69 of Federal Law No. 131-FZ, so-called non-profit municipalities. They exist in accordance with the Civil Code of the Russian Federation and No. 7-FZ. The goals of the institution and the rights to property are the same as those of a regular independent non-profit organization. Property is transferred during the privatization of state or municipal property (paragraph 1 of article 217 and part 2 of article 235 of the Civil Code of the Russian Federation).

Founders: the founders of an autonomous non-profit organization can be individuals, legal entities, the Russian Federation or constituent entities of the Russian Federation. An autonomous non-profit organization can be created during the transformation of a legal entity of a different organizational and legal form. The founders of the ANO can use its services only under the same conditions as other citizens. Can be created by one founder.

Constituent documents: articles of association, may enter into a memorandum of association

Membership and participants: have no membership.

Control: the highest governing body is a collegial governing body.

Own: formed on the basis of voluntary contributions. Property transferred to an autonomous non-profit organization becomes its property.

Responsibility: the founders are not liable for the obligations of the ANO and vice versa.

Liquidation decision: adopted by the highest governing body with a majority (2/3) of votes or unanimously (depending on what is stated in the charter).

Property rights of founders: are not preserved when property is transferred into the ownership of this organization.

Activity: can conduct business activities to achieve the goals of the organization.

Supervision: carried out by the founders in accordance with the constituent documents.

Governing laws: Law No. 7-FZ “On Non-Profit Organizations” and No. 131-FZ “On the General Principles of Organizing Local Self-Government in the Russian Federation”.

Associations (unions)

Purpose of creation: coordination of business activities, protection of common, including professional and property interests, socially beneficial goals. Protection labor rights(associations of notaries, lawyers, appraisers, representatives of creative professions).

Forms: non-profit partnerships; self-regulatory organizations; employers' associations; associations of trade unions, cooperatives; public organizations; chambers of commerce and industry, notaries and lawyers.

Founders: commercial and non-profit organizations, individuals and legal entities. The number of founders must be more than two.

Constituent documents: the charter approved by all members of the association and the memorandum of association. Changes in constituent documents become effective from the moment of their state registration.

Membership and participants: membership available. Members of the association retain their independence and rights as a legal entity.

Control: sole executive body (chairman or president); it is possible to create permanent collegial executive bodies (council, board, presidium).

Own: property is formed by regular or one-time receipts from the founders and other participants. Voluntary property contributions and donations, dividends, and income from the association’s property are taken into account.

Responsibility: Associations are not responsible for the obligations of their members. Members of an association bear subsidiary liability for the obligations of this association (union).

Liquidation decision: voluntary and compulsory.

Property after liquidation: used in accordance with the constituent documents or transferred to the state.

Activity: to conduct business activities it can be transformed into a business company or partnership. You can create a separate business company and participate in it to conduct business activities.

Governing laws: Civil Code of the Russian Federation and Federal Law No. 7-FZ “On Non-Profit Organizations”.

Automation of non-commercial organizations of any kind

For any type of NPO, it is important to keep proper records. If accounting is automated using special programs, more time will be freed up for conducting core activities or searching for additional sources of income.





Grow your nonprofit more proactively by automating more of your work.

A non-profit organization is a legal entity that does not pursue profit as the main goal of its activities and does not distribute the profits received among participants.

The main features of non-profit organizations compared to commercial legal entities are as follows. Firstly, unlike commercial organizations, non-profit organizations are not professional participants in property relations. Therefore, for non-profit legal entities, the legislator establishes a special (target) legal capacity (clause 1, article 49 of the Civil Code) and allows them to use their property only to achieve the goals specified in their constituent documents (clause 4, article 213 of the Civil Code).

In modern reality, it turns out that some types of legal entities are generally difficult to classify as non-profit organizations, since in many aspects of their activities they are essentially commercial (non-profit partnerships, some types of state corporations). Due to these circumstances, it is very important to clearly define the criteria for distinguishing legal entities into commercial and non-profit organizations.

In this regard, diametrically opposed positions have emerged in the literature. In the domestic doctrine of civil law, the following main features of a non-profit organization are distinguished:

– lack of profit as the main goal of activity;

– a ban on the distribution of profits between participants in a non-profit organization;

– the possibility of creating non-profit organizations not only in those organizational and legal forms provided for by the Civil Code of the Russian Federation, but also in the forms provided for by other federal laws;

– special legal personality;

– the intended use of the property remaining during liquidation 1.

A.V. Gabov concluded that not all of these signs together can serve as a factor in distinguishing commercial organizations from non-profit ones, since they often do not find their confirmation in law enforcement practice 2 . For example, the lack of profit as the main goal of activity interferes with the ability of non-profit organizations to engage in entrepreneurial activities. The prohibition on the distribution of profits between the parties does not fit in with the provisions of Art. 116 of the Civil Code of the Russian Federation, dedicated to the activities of consumer cooperatives and establishing that income received by a consumer cooperative from business activities is distributed among its members. The sign of the intended use of property remaining upon liquidation is contradicted, for example, by the right of members of a non-profit organization such as a non-profit partnership to receive property and distribute it among the members of the partnership in accordance with their property contribution. 3

Due to the above, another researcher – D.V. Novak proposes to highlight only one universal characteristic of a non-profit organization - impossibility of distribution between participants of the received profit 1 . D.I. takes a similar position. Stepanov 2, who identifies two main approaches to distinguishing legal entities into commercial and non-profit: functional (“altruistic”) and economic.

A non-profit, in accordance with the functional approach, will be an organization that does not have profit as the main goal of its activities and is focused on educating citizens, promoting the ideals of humanism and kindness, for which such an organization will carry out, for example, educational activities or cultural -public events.

The basis of the economic approach (or the so-called business approach) to determining the essence of a non-profit organization, according to D.I. Stepanov, it is not the declared goals of the creation and activities of a legal entity that lie, but the actual ones economic relations, in which specific types of activities are considered as they are present in the real life of a legal entity (and not as they are stated in the documents on its creation). According to D.I. Stepanov, the modern vector of development of the scientific differentiation of legal entities into commercial and non-profit should proceed from a more progressive economic approach, characteristic of many developed legal orders. 3

The use of a functional approach will be an obstacle to the development of the activities of non-profit organizations in Russia, since it is based on a regulatory and even permitting procedure for the creation of such legal entities. This can actually make this form of organization completely unattractive for participation in civil law transactions. With this approach, it will be necessary to clearly develop criteria for the “goals of activity” of a non-profit organization, as well as specific types of these goals, which should be non-commercial in nature, which, in the opinion of D.I. Stepanov, it’s very difficult to do. 1

I.P. Greshnikov generally refuses to recognize the division of legal entities into commercial and non-commercial 2. Comparing commercial and non-profit organizations, he notes that, despite the difference in their attitude to profit, its distribution and use, profit is still not the main basis for classification. More significant in comparison, according to the scientist, are the following:

– subject of the transaction (a person who declared himself and (or) registered as an entrepreneur or as a commercial organization;

– subject of activity (conducting business transactions or solving managerial, socio-cultural and other problems).

Analyzing both of the above criteria, I.P. Greshnikov comes to the conclusion that the definition of “non-profit organization” is incorrect from a formal and logical point of view, since it does not convey the meaning of the subject in question, and the definition, from the point of view of all logical constructions, must have a positive and not a negative meaning 3. In this regard, the researcher proposed to abandon the definition of “non-profit organization” and move on to the term “civil organization,” which is more correct from his point of view and known to pre-revolutionary Russian civil law and the legislation of many European countries. By the latter, the author understands an organization that pursues a social, cultural and other goal and carries out as its main activity any activity other than entrepreneurial. 4

This approach has not become widespread in domestic civil law. The term “civil” in our situation cannot be considered successful, since, due to its multi-conceptual nature, it does not allow us to distinguish such an organization from a commercial one. If a non-profit organization is a civil organization, then why can’t a commercial organization be “civil”?

Analyzing all the above points of view, Nuzhdin T.A. believes that the legislation should retain two main features that characterize a non-profit organization - the main purpose of the activity of such an organization cannot be making a profit, and such profit should not be distributed among the participants of this legal entity. 1

To give the first of these characteristics a basic character, it is necessary to clarify terminologically at the legislative level the ability of a non-profit organization to engage in entrepreneurial activities, replacing the corresponding construction with “auxiliary economic activities”. Other features of a non-profit organization (special legal personality and the targeted nature of the use of property during the liquidation of a non-profit organization) should be optional and take into account the specifics of a particular organizational and legal form. Special legal personality will not be a universal feature due to the possibility for a non-profit organization to carry out other “auxiliary economic activities”. 2

According to Art. 2 of the Law on Non-Profit Organizations, a non-profit organization is an organization that does not have profit as the main goal of its activities and does not distribute the profits received among its participants. The law also stipulates that non-profit organizations can be created to achieve social, charitable, cultural, educational, scientific and managerial goals, to protect the health of citizens, develop physical culture and sports, satisfy the spiritual and other non-material needs of citizens, protect rights and legitimate interests citizens and organizations, resolving disputes and conflicts, providing legal assistance, as well as for other purposes aimed at achieving public benefits.

Socially oriented non-profit organizations are non-profit organizations created in the forms provided for by this Federal Law (with the exception of state corporations, state companies, public associations that are political parties) and carrying out activities aimed at solving social problems, developing civil society in the Russian Federation, as well as types of activities provided for in Article 31.1 of the Law on Non-Profit Organizations, namely:

– social support and protection of citizens;

– preparing the population to overcome the consequences of natural disasters, environmental, man-made or other disasters, to prevent accidents;

– providing assistance to victims of natural disasters, environmental, man-made or other disasters, social, national, religious conflicts, refugees and internally displaced persons;

– environmental protection and animal welfare;

– protection and, in accordance with established requirements, maintenance of objects (including buildings, structures) and territories of historical, religious, cultural or environmental significance, and burial sites;

– provision of legal assistance on a free or preferential basis to citizens and non-profit organizations and legal education of the population, activities to protect human and civil rights and freedoms;

– prevention of socially dangerous forms of behavior of citizens;

– charitable activities, as well as activities in the field of promoting charity and volunteering;

– activities in the field of education, enlightenment, science, culture, art, healthcare, prevention and protection of the health of citizens, promotion of a healthy lifestyle, improvement of the moral and psychological state of citizens, physical culture and sports and promotion of these activities, as well as promotion of the spiritual development of the individual.

Non-profit organizations can be created in the form of public or religious organizations (associations), communities of indigenous peoples of the Russian Federation, Cossack societies, non-profit partnerships, institutions, autonomous non-profit organizations, social, charitable and other funds, associations and unions, as well as in other forms, provided for by federal laws.

Also the Law on Non-Profit Organizations in Part 4 of Art. 2 gives the concept of a foreign non-profit non-governmental organization, which is legally understood as an organization that does not have profit as the main purpose of its activities and does not distribute the profits received among participants, created outside the territory of the Russian Federation in accordance with the legislation of a foreign state, the founders (participants) of which are not government agencies.

For some types of non-profit organizations, there are restrictions on engaging in certain types of activities (Clause 2 of Article 24 of the Law on Non-Profit Organizations). For example, institutions financed by the owner can be participants in business companies and investors in limited partnerships only with the permission of the owner, unless otherwise provided by law (clause 4 of article 66 of the Civil Code).

Secondly, the main purpose of a non-profit organization cannot be making a profit (Clause 1, Article 50 of the Civil Code; Clause 1, Article 2 of the Law on Non-Profit Organizations). The participation of non-profit legal entities in civil circulation is due to the need to provide material support for their main activities, which should not be entrepreneurial. They are created to achieve social, charitable, cultural, educational, scientific and managerial goals, develop physical culture and sports, protect health, satisfy the spiritual and other non-material needs of citizens, protect the rights and legitimate interests of citizens and organizations, resolve disputes and conflicts, provide legal assistance, for other purposes aimed at achieving public benefits (clause 2 of article 2 of the Law on Non-Profit Organizations).

The distinction between commercial and non-profit organizations, as noted in the literature 1, is a weak point of modern civil legislation. The organizational and legal form of a legal entity is a set of specific characteristics that are objectively distinguished in the system of general characteristics of a legal entity and significantly distinguish this group of legal entities from all others. Therefore, if the features organizational structure legal entity, ways of separating its property, its responsibility, ways of speaking in civil circulation (at least one of these aspects) distinguishes it from among the others, then we are dealing with an independent organizational and legal form of a legal entity. Otherwise, we are talking about separate types of organizations within the same organizational and legal form.

Despite the fact that all non-profit organizations are allowed, albeit with restrictions, to engage in business, they can carry out such activities only insofar as it serves the goals for which they were created and corresponds to these goals (clause 3 of article 50 of the Civil Code ). In particular, non-profit organizations can carry out profit-generating production of goods and services that meet the goals of creating a non-profit organization, as well as acquire and sell securities, property and non-property rights, and participate in business societies or in limited partnerships as investors (clause 2 of article 24 of the Law on Non-Profit Organizations). It seems that in conditions market economy Non-profit organizations cannot be deprived of the opportunity to carry out necessary business transactions, and, within the limits established by law, to earn and manage funds themselves, since otherwise they will not be able to fully carry out their main activities.

For example, an educational institution may conduct business activities provided for by its charter, including the sale and rental of its property; provide paid educational services, etc. Moreover, from a fiscal point of view, the activities of an educational institution for the sale of products (works, services) produced by it are classified by law as entrepreneurial only to the extent that the income received from this activity is not sent directly to this educational institution and ( or) for the immediate needs of ensuring, developing and improving the educational process (including wages) in this educational institution(Article 47 of the Federal Law of July 10, 1992 “On Education” 1).

In the legislation regulating the legal status of certain types of non-profit organizations, a very strange principle has prevailed. The basis of legal regulation is not the peculiarities of the legal form, the structure of subjects of law (as one might expect), but the specifics of the scope of their activities. Thus, the Federal Law “On Agricultural Cooperation” dated December 8, 1995 No. 193-FZ 2 combines in one document the rules governing the situation of both production and consumer cooperatives in agriculture, seeing in them much more similarities than differences. Similarly, the Federal Law “On Charitable Activities and Charitable Organizations” dated August 11, 1995 No. 135-FZ 3 brings together such different types legal entities, such as foundations, public organizations, institutions only on the basis that they are engaged in charity. According to Sergeev A.P. And Yu.K. Tolstoy, the unproductiveness of such a legislative approach is obvious. 1

At the same time, current legislation allows the use of forms of non-profit legal entities in order to reduce the tax base. So, in accordance with paragraph 2 of Art. 11 of the Federal Law of March 20, 1996 “On the Securities Market” 2 the activities of a stock exchange can be carried out by a legal entity in the form of a non-profit partnership or a joint stock company. It is not surprising that many stock exchanges (Moscow Central Stock Exchange, etc.) were created in the form of non-profit partnerships, since the taxation of a non-profit organization is more favorable than a commercial one.

Thirdly, as a general rule, the founders (participants, members) of a non-profit organization do not have the right to distribute among themselves the profit (income) received from its activities (clause 1 of Article 50 of the Civil Code). The exception is certain types of non-profit legal entities, the very design of which involves the distribution of profits received by the organization among its founders (participants, members). For example, income received by a consumer cooperative from permitted business activities carried out by the cooperative in accordance with the law and charter is distributed among its members (clause 5 of Article 116 of the Civil Code).

Fourthly, upon liquidation of a non-profit organization, the property remaining after satisfying the claims of creditors is directed in accordance with its constituent documents for the purposes for which it was created and (or) for charitable purposes, unless otherwise provided by law. In cases where its use in accordance with the constituent documents of a liquidated non-profit legal entity is impossible, the property turns into state income (Clause 1, Article 20 of the Law on Non-Profit Organizations). The exception is consumer cooperatives and non-profit partnerships, whose members have the right to receive a liquidation quota, unless otherwise provided by law or the constituent documents of a given legal entity (clause 7, article 63 of the Civil Code; clause 3, article 8 of the Law on Non-Profit Organizations).

Until recently, there was a rule (clause 1 of Article 65 of the Civil Code) according to which non-profit legal entities, except for consumer cooperatives, charitable and other foundations, could not be declared insolvent (bankrupt). According to paragraph 3 of Art. 1 of the current Bankruptcy Law, any non-profit legal entities can be recognized as insolvent (bankrupt) 1, with the exception of institutions, political parties and religious organizations.

Fifthly, non-profit legal entities can be created in organizational and legal forms provided not only by the Civil Code of the Russian Federation, but also by other federal laws (paragraph 1, paragraph 3, article 50 of the Civil Code).

1.2. Types of non-profit organizations

The organizational and legal forms of non-profit legal entities are much more diverse compared to commercial ones. It should be noted that the open list of non-profit organizations established by the Civil Code with the possibility of expanding it by separate federal laws, permission for these entities to engage in entrepreneurial activities has led to an unjustified increase in the number of their forms. Within one type, there may be several types of non-profit organizations, the status of which is regulated not only by the Civil Code, but also by federal laws and other legal acts of the Russian Federation.

I.V. Nikiforov attempted to classify non-profit organizations into the following groups 1:

1) classic classification - corporations (trade unions, consumer cooperatives, non-profit partnerships, etc.) and organizations that do not have membership (social movements, foundations, public institutions, public amateur bodies, autonomous non-profit organizations);

2) management organizations and community organizations (alliances)22. The general purpose of management organizations is to manage property or perform functions that for some reason the founder does not want (or cannot) carry out independently on his own behalf. To them I.V. Nikiforov includes foundations, institutions, homeowners' associations, consumer cooperatives, and autonomous non-profit organizations. Alliances (communities) should be created to achieve auxiliary goals and socio-political goals in relation to the main professional (economic) activities. 2

Based on these goals, the author distinguishes alliances (communities) into two groups: socio-political non-profit organizations (public organizations, public institutions, social movements, public foundations, political parties, public amateur bodies, national-cultural autonomies) and auxiliary organizations created for assistance to their members in carrying out their main economic or other professional activity(non-profit partnerships, associations of employers, chambers of commerce and industry) 3 ;

3) organizing mutual and public benefits. I. V. Nikiforov classifies mutually beneficial organizations as organizations focused on the mutual benefit of their members (unions and associations, consumer non-profit organizations and non-profit partnerships). According to the scientist, public benefit organizations should include those organizations whose goals lie in the sphere of the functioning of society, and not in the own interests of the participants. 1

The lack of clear criteria for the classification of non-profit organizations in the civil doctrine was the reason that at the legislative level a whole pile of contradictory legal acts regulating various organizational and legal forms of non-profit organizations has emerged. 2

The Civil Code provides for the following organizational and legal forms of non-profit organizations:

1) consumer cooperative;

2) public or religious organization (association);

3) association of legal entities (association or union);

4) fund;

5) institution.

Other federal laws significantly expand this list, allowing for the possibility of creating non-profit legal entities also in the following forms:

1) a non-profit partnership, including a homeowners’ association; gardening, gardening or dacha partnership;

2) non-profit partnership;

3) an autonomous non-profit organization;

4) state corporation;

5) commodity exchange;

6) chamber of commerce and industry;

7) associations of employers.

In turn, the Law on Non-Profit Organizations introduces the following forms of non-profit organizations:

– public and religious organizations (associations). According to Art. 6 of the Law on Non-Profit Organizations, public and religious organizations (associations) are recognized as voluntary associations of citizens who, in accordance with the procedure established by law, have united on the basis of their common interests to satisfy spiritual or other non-material needs and have the right to carry out entrepreneurial activities consistent with the goals for which they were created.

– communities of indigenous peoples of the Russian Federation. According to Art. 6.1 of the Law on non-profit organizations by communities of indigenous peoples of the Russian Federation (recognizes forms of self-organization of persons belonging to indigenous peoples of the Russian Federation and united according to consanguinity (family, clan) and (or) territorial-neighborhood principles, in order to protect their original habitat, preservation and development of traditional ways of life, economics, crafts and culture and the right to carry out entrepreneurial activities consistent with the goals for which it was created;

- Cossack societies. According to Art. 6.2 of the Law on Non-Profit Organizations, Cossack societies recognize forms of self-organization of citizens of the Russian Federation who have united on the basis of common interests in order to revive the Russian Cossacks, protect their rights, preserve the traditional way of life, economics and culture of the Russian Cossacks. Cossack societies are created in the form of farm, village, city, district (yurt), district (departmental) and military Cossack societies, the members of which, in the prescribed manner, undertake obligations to perform state or other service. Cossack societies are subject to inclusion in the state register of Cossack societies in the Russian Federation, and have the right to carry out entrepreneurial activities consistent with the goals for which it was created;

– funds. According to Art. 6.2 Law on Non-Profit Organizations fund a non-profit organization that does not have membership is recognized, established by citizens and (or) legal entities on the basis of voluntary property contributions and pursuing social, charitable, cultural, educational or other socially beneficial goals;

- state corporations. According to Art. 7.1 of the Law on Non-Profit Organizations, a state corporation is recognized as a non-profit organization that does not have membership, established by the Russian Federation on the basis of a property contribution and created to carry out social, managerial or other socially useful functions. A state corporation is created on the basis of federal law. Property transferred to a state corporation by the Russian Federation is the property of the state corporation;

- state-owned companies. In accordance with the provisions of Art. 7.2 of the Law on Non-Profit Organizations, state company This is a non-profit organization that does not have membership and was created by the Russian Federation on the basis of property contributions to provide public services and perform other functions using state property on the basis of trust management. A state company is created on the basis of federal law;

– non-profit partnerships. As stated in Art. 8 of the Law on Non-Profit Organizations, a non-profit partnership is a membership-based non-profit organization established by citizens and (or) legal entities to assist its members in carrying out activities aimed at achieving the goals provided for paragraph 2 of article 2 Law on Non-Profit Organizations;

– private institutions. According to Art. 9 of the Law on Non-Profit Organizations, 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;

– state and municipal institutions. Article 9.1 of the Law on Non-Profit Organizations classifies as state and municipal institutions institutions that were created by the Russian Federation, a constituent entity of the Russian Federation and a municipal entity, respectively;

- budgetary institutions. According to Art. 9.2 of the Law on Non-Profit Organizations, a budgetary 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 ensure the implementation of the powers provided for by the legislation of the Russian Federation, respectively, of state authorities (state bodies) or local government bodies in the areas science, education, healthcare, culture, social protection, employment, physical culture and sports, as well as in other areas;

– autonomous non-profit organizations. As stated in Art. 10 of the Law on Non-Profit Organizations, an autonomous non-profit organization is a non-profit organization that does not have a membership, created for the purpose of providing services in the field of education, healthcare, culture, science, law, physical culture and sports and other areas. An autonomous non-profit organization can be created as a result of its establishment by citizens and (or) legal entities on the basis of voluntary property contributions. In cases provided for by federal laws , an autonomous non-profit organization can be created by transforming a legal entity of another organizational and legal form;

– associations of legal entities (unions, associations). Article 11 of the Law on Non-Profit Organizations states that commercial organizations, in order to coordinate their business activities, as well as to represent and protect common property interests, can, by agreement among themselves, create associations in the form of associations or unions that are non-profit organizations. At the same time, non-profit organizations can voluntarily unite into associations (unions) of non-profit organizations.

Most non-profit organizations, like for-profit organizations, are corporations, i.e. built on the basis of fixed membership: consumer cooperatives, public organizations, non-profit partnerships, etc. However, there are non-profit legal entities that are not corporations: institutions, foundations, autonomous non-profit organizations, etc.

Among non-profit organizations, mixed forms are also found. Charitable public or religious organizations can be called institutions with a corporate structure, since in form they are corporations, but in essence they are institutions (Articles 6, 7, 10, 15 of the Law on Charitable Activities and Charitable Organizations; Articles 8, 10 Law on Freedom of Conscience and Religious Associations 1). A significant difference between these organizations and classical corporations is the fact that even if a charitable public or religious organization is based on membership, not every one of its members can participate in the management of the organization and its property. The highest governing body of a charitable organization is its collegial body, formed in the manner prescribed by the charter of this organization (Article 10 of the Law on Charitable Activities and Charitable Organizations).

On the contrary, the Russian Academy of Sciences, the Russian Academy of Medical Sciences, the Russian Academy of Education, the Russian Academy of Arts, and other branch academies of sciences that have state status can serve as examples of corporations created in the form of an institution. Formally, these legal entities are non-profit organizations - institutions (Article 120 of the Civil Code). However, in accordance with the legislation of the Russian Federation and the charters of these academies, they are endowed with the right to manage their activities, the right to own, use and dispose of the property transferred to them, which is in federal ownership. In particular, they differ from institutions in that they can include structural units - legal entities, having the right to create, reorganize and liquidate them, assign federal property to them, approve their charters and appoint managers (Article 6 of the Federal Law dated July 12, 1996 “On science and state scientific and technical policy” 1).

Today, the following organizational and legal forms, types and types of non-profit organizations operate in the domestic legal field: consumer cooperative (housing and savings 2, agricultural 3, credit consumer cooperatives 4, etc.); public and religious organizations (associations) 5; fund; institution 6; association of legal entities (association or union); non-commercial partnership; bar associations, law bureaus and chambers of lawyers 7; autonomous non-profit organization; government corporation; state company; homeowners association 8; horticultural, gardening or dacha non-profit partnership 1; community of small peoples of the North, Siberia and the Far East 2; union (association) of small businesses; commodity exchange 3; chamber of commerce and industry 4; notary chamber 5; employers' association 6; self-regulatory organization of management companies 7; self-regulatory organization of arbitration managers 8; non-state pension fund 9; State Academy of Sciences 10.

2. NON-PROFIT ORGANIZATIONS AS ENTITIES OF BUSINESS ACTIVITIES

2.1 Institutions as business entities

The problem of the possibility of non-profit organizations carrying out entrepreneurial activities has been given quite a lot of attention in the literature, mainly through the prism of the fact that non-profit organizations do not have the right to carry out relevant activities, since this contradicts the legal essence of these legal entities. 1

Nuzhdin T.A. agrees with G.E. Avilov and E.A. Sukhanov, who believe that “classical approaches to the essence of a legal entity predetermine the need to maintain a clear legislative division of legal entities into commercial and non-profit organizations. Conducting business activities under the guise of a non-profit organization also deliberately distorts the purpose of the corresponding organizational and legal form” 2.

The current legislation (Clause 2, Article 24 of the Federal Law “On Non-Profit Organizations”) determines that a non-profit organization can carry out business activities only insofar as it serves to achieve the goals for which the organization was created. Such activities include the profit-generating 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, and participation in business companies and partnerships as a participant.

Without a doubt, the stated legislative norm distorts the essence of a non-profit organization, essentially not distinguishing it in any way from organizations with a commercial profile of activity. As a result, the classification of legal entities in Russian civil law de. facto. is uncertain. At the same time, prohibit non-profit organizations from engaging in any additional activities within the framework of the statutory goals and objectives means blocking their activities as a whole, which can lead to the forced liquidation of a number of such organizations 1 .

An organization created by the owner to carry out functions of a non-profit nature and financed by him in whole or in part is called an institution.

The vast majority of institutions existing in Russia today are government institutions. The organizational and legal form of the institution turns out to be optimal for introducing into civil circulation entities that require a limited amount of rights, necessary only for the logistical support of their activities. Local and central government bodies, law enforcement agencies, which have broad powers in the field of administrative, financial, and criminal law, turn out to be rather modest subjects in the field of property and value relations. The law also allows the creation of institutions by any other entities. Restrictions on this right may be contained in regulations governing the legal status of certain types of legal entities. So, according to Part 3 of Art. 7 of the Law “On Charitable Activities and Charitable Organizations” Charitable organization can be created in the form of an institution only if its founder is another charitable organization (of any type).

As stated in Art. 9.2 of the Law on Non-Profit Organizations, state and municipal institutions are recognized as institutions created by the Russian Federation, a constituent entity of the Russian Federation and a municipal entity. The types of state and municipal institutions are autonomous, budgetary and state-owned. At the same time, the functions and powers of the founder in relation to government agency created by the Russian Federation or a subject of the Russian Federation, a municipal institution created by a municipal entity, unless otherwise established by federal laws, regulatory legal acts of the President of the Russian Federation or the Government of the Russian Federation, are carried out accordingly by the authorized federal executive body, the executive body of the Russian subject Federation, a local government body.

Part 1 of Article 115 of the Civil Code of the Russian Federation states that in cases and in the manner provided for by law on state and municipal unitary enterprises, on the basis of state or municipal property a unitary enterprise can be created with the right of operational management (state-owned enterprise).

According to Art. 120 of the Civil Code of the Russian Federation, an institution is a non-profit organization created by the owner to carry out managerial, socio-cultural or other functions of a non-commercial nature

In turn, according to Art. 9.2 of the Law on Non-Profit Organizations, a budgetary 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 ensure the implementation of the powers provided for by the legislation of the Russian Federation, respectively, of state authorities (state bodies) or local government bodies in the areas science, education, healthcare, culture, social protection, employment, physical culture and sports, as well as in other areas. At the same time, the law establishes that a budgetary institution carries out its activities in accordance with the subject and goals of its activities, determined in accordance with federal laws, other regulatory legal acts, municipal legal acts and the charter.

State (municipal) assignments for a budgetary institution, in accordance with the main types of activities provided for by its constituent documents, are formed and approved by the relevant body exercising the functions and powers of the founder.

The budgetary institution carries out, in accordance with state (municipal) assignments and (or) obligations to the insurer for compulsory social insurance, activities related to the performance of work, the provision of services related to its main activities, in the areas specified in the chat. 1 tbsp. 9.2 Law on Non-Profit Organizations

A budgetary institution does not have the right to refuse to carry out a state (municipal) task.

At the same time, a budgetary institution has the right, in addition to the established state (municipal) assignment, and also in cases determined by federal laws, within the established state (municipal) assignment, to perform work and provide services related to its main types of activities provided for by its constituent document , in the areas specified in paragraph 1 of Art. 9.2 of the Law on Commercial Organizations, for citizens and legal entities for a fee and on the same conditions for the provision of the same services. The procedure for determining this fee is established by the relevant body exercising the functions and powers of the founder, unless otherwise provided by federal law.

A budgetary institution has the right to carry out other types of activities that are not the main types of activity, only insofar as this serves the achievement of the goals for which it was created and corresponds to these goals, provided that such activities are indicated in its constituent documents.

An autonomous institution in accordance with Art. 2 of the Law on Autonomous Institutions recognizes 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 , funds mass media, social protection, employment, physical culture and sports, as well as in other areas in cases established by federal laws (including when carrying out activities to work with children and youth in these areas). And according to Art. 4 of the Law on Autonomous Institutions defines activities directly aimed at achieving the goals for which the autonomous institution was created.

A distinctive feature of an institution is the nature of its rights to the property used. Institutions are the only type of non-profit organizations that do not have ownership rights, but only the right to operationally manage property. This determines the close property connection between the institution and its founder.

The smaller volume of rights to property (Articles 296, 298 of the Civil Code) than other non-profit organizations is compensated by the subsidiary liability of the owner for the obligations of the institution. Collection of an institution's debts can only be applied to its funds and independently acquired property 1 . Thus, the property transferred to the institution by the owner is protected from foreclosure, which is completely natural.

The constituent document of an institution is only its charter, approved by the owner. The name of the institution must include an indication of the owner of the property and the nature of the institution’s activities, for example: “Private Museum of A. A. Korneev.”

In turn, the Budget Code of the Russian Federation in Article 161 defines a budgetary institution as an organization that was created by government bodies of the Russian Federation, government bodies of constituent entities of the Russian Federation or local governments to perform managerial, socio-cultural, scientific, technical or other functions of a non-commercial nature. These activities are financed from the appropriate budget (extra-budgetary fund) according to estimates of income and expenses.

From these definitions it is clear that the main goals of the activities of budgetary institutions are the provision of public services. Institutions should not be created to make a profit - after all, they provide services free of charge or at approved rates. But these tariffs nevertheless form the revenue side of the budget.

The Civil Code of the Russian Federation allows that non-profit organizations can carry out entrepreneurial activities (clause 3 of Article 50 of the Civil Code of the Russian Federation). But this is possible to the extent that it helps achieve the goals for which they were created. Entrepreneurial activities must correspond to the main goals of creating a non-profit organization. Consequently, such an activity can only be optional and not core.

The definition of entrepreneurial activity is given in clause 3, part 1, article 2 of the Civil Code of the Russian Federation. Its main features are: independence of conduct, implementation at your own risk, focus on making a profit, systematicity, proper status of the person carrying it out.

Entrepreneurial activity cannot be the main activity of a budgetary institution that is a non-profit organization. However, the legislator could not help but take into account the fact that in the conditions of Russian reality, institutions have to participate in commodity relations, which is due to the lack of financing by public owners of their main activities related to the achievement of public goods. Thus, there is a tendency for public institutions to switch to a self-financing system.

In addition, an institution is, first of all, a legal entity, a kind of fiction designed to participate in civil circulation and ensure its dynamics through entrepreneurial activity.

In accordance with paragraph 2 of Art. 298 of the Civil Code of the Russian Federation, institutions, on the basis of constituent documents, are given the right to engage in activities that generate income, which comes at the independent disposal of the institutions.

It should be noted that the law in relation to the category “institution” contains two concepts: income-generating activity (clause 2 of article 298 of the Civil Code of the Russian Federation) and entrepreneurial activity (clause 3 of article 50 of the Civil Code of the Russian Federation), the identity or differences of which the law does not mention.

In Art. 298 of the Civil Code of the Russian Federation provides two regimes for the property of an institution: prescribed by the estimate and independent. The latter is associated with income-generating, and not with the entrepreneurial activities of the institution. Income-generating activities are recognized by the legislator as a variant of the main activity. Within the meaning of this norm, if, in accordance with the constituent documents, an institution is granted the right to independently carry out the same activities that are financed according to the estimate, then such activities are income-generating. The entrepreneurial activity of an institution is a different matter: it is carried out insofar as it serves to achieve the goals for which the institution was created and corresponds to these goals (Part 2, Clause 3, Article 50 of the Civil Code of the Russian Federation), i.e. entrepreneurial activity is permitted as a side, additional, auxiliary activity of the institution.

However, there are also special characteristics inherent in this activity, which are determined by the legal status of budgetary institutions. It is worth dwelling on some of them. Firstly, the institution has the right to spend the income received from such activities only to carry out the tasks assigned to it, while, like funds received from the owner, income received from entrepreneurial activities is also spent exclusively according to the estimate, that is, their target purpose. Secondly, the entrepreneurial activity of a budgetary institution is of an auxiliary nature in relation to the main activity and is carried out only with the permission of the founder-owner, enshrined in the constituent documents of the budgetary institution. This situation is due, first of all, to the essence of a budgetary institution - a non-profit organization created for specific purposes, as well as the legal regime of property under the operational management of a budgetary institution. Thirdly, the entrepreneurial activities of budgetary institutions are carried out under their own property responsibility. However, it is limited in nature, since a budgetary institution is responsible for its obligations only with the funds under its management.

And the last thing that distinguishes entrepreneurial activity carried out budgetary institutions, this is the legal regime of funds received from business activities, as well as property acquired through them.

2.2. Non-profit partnerships as business entities

A non-profit organization, whose members retain rights to its property, created to assist its members in conducting generally beneficial activities, is called a non-profit partnership.

A non-profit partnership is the owner of the property transferred to it and is not liable for the obligations of its members, and the latter are not liable for the obligations of the partnership. Its supreme governing body is the general meeting of members.

According to Art. 8 of the Law on Non-Profit Organizations, a non-profit partnership is recognized as a membership-based non-profit organization established by citizens and (or) legal entities to assist its members in carrying out activities aimed at achieving the goals provided for in paragraph 2 of Article 2 of the Law on Non-Profit Organizations.

Property transferred to a non-profit partnership by its members is the property of the partnership. Members of a non-profit partnership are not liable for its obligations, and a non-profit partnership is not liable for the obligations of its members, unless otherwise established by federal law.

Typical representatives of this organizational and legal form of legal entities are horticultural, gardening and dacha non-profit partnerships 1, as well as stock exchanges 2. Commodity exchanges, by their structure, also gravitate towards the organizational form of non-profit partnership, although a number of authors distinguish them as an independent type of non-profit legal entities 3 .

One of the types of non-profit partnership is a self-regulatory organization (SRO), the legal status of which is established by a separate Federal Law dated December 1, 2007 No. 315-F3 “On self-regulatory organizations" SRO unites subjects of entrepreneurial or professional activity of the same type to ensure uniform rules for its implementation and control over its implementation. In the future, it is planned that with the popularization of SROs and their creation in various fields of activity, the state will gradually abandon its supervisory functions, since they will be carried out by SROs.

In addition, other non-profit partnerships can be created:

— to ensure socio-economic needs (non-profit partnerships of residents for landscaping, for gasification of the village, horticultural, gardening or dacha non-profit partnerships);

— to satisfy sporting interests (for example, equestrian clubs);

— to satisfy common cultural interests (artists’ associations, writers’ clubs);

— for self-regulation of internal professional aspects of activities (bar associations, notaries, self-regulatory organizations of builders, appraisers), etc.

These examples are not a complete list of areas in which non-profit partnerships can be formed.

Since the purpose of the partnership, in accordance with the provisions of the Federal Law “On Non-Profit Organizations”, is to assist partnership members in carrying out activities aimed at achieving social and other publicly beneficial benefits, the partnership cannot, for example, choose the type of activity - “Providing social services with or without security” provision of accommodation”, which corresponds to the goals of creating an autonomous non-profit organization, defined in Article 10 of the Federal Law “On Non-Profit Organizations”.

A non-profit partnership has the right to carry out business activities consistent with the goals for which it was created, with the exception of cases where the non-profit partnership has acquired the status of a self-regulatory organization.

Income from business activities must be directed to the statutory purposes of the partnership. Perhaps this is the main criterion in determining whether a partnership is legal or not to carry out a particular commercial activity, because determine whether it matches commercial activity purposes of creating a partnership, it is often impossible or extremely difficult (due to the very broadly stated purposes of creation).

Entrepreneurial activity is recognized as the profit-generating 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 an investor (clause 2 of article 24 of the Federal Law “On Non-Profit Organizations”).

A non-profit partnership keeps records of income and expenses for business activities (Clause 3, Article 24 of the Federal Law “On Non-Profit Organizations”).

3. RESPONSIBILITY OF NON-PROFIT ORGANIZATIONS FOR OBLIGATIONS

Civil liability is a type of legal restoration liability and is associated with the restoration of violated rights and the forced fulfillment of unfulfilled obligations.

It occurs for violation of contractual obligations of a property nature or includes compensation for moral damage. Full compensation for harm is the basic principle of civil liability. 1

Civil liability is based on sanctions associated with additional burdens on the offender (imposition of an additional civil liability or deprivation of a right belonging to the offender). It is necessary to distinguish measures of civil liability from measures of protection of civil rights (sanctions aimed at preventing or suppressing an offense or restoring the situation that existed before the offense - recognition of a right, awarding an obligation in kind, recognizing a contestable transaction as invalid, etc.). 2

The features of civil liability include the following:

— measures of influence entailing unfavorable consequences of a property nature;

— compensation for the violated rights of the injured party;

— proportionality of liability to the nature of the harm caused;

— application of equal liability measures to different participants in civil legal relations for similar offenses.

Civil liability performs the following functions:

- compensation;

- stimulating;

- warning;

- penalty.

Forms of civil liability are:

— compensation for losses;

— payment of a penalty;

- loss of deposit;

— loss of retained, pledged property, etc.

Depending on the basis, this responsibility is divided into the following types: contractual and non-contractual (by law). Depending on the nature of the distribution of responsibility, it is divided into shared, joint, subsidiary, and recourse.

The basis of civil liability is the composition of a civil offense. The conditions for this liability are the unlawful behavior of the debtor; occurrence of losses to the creditor; the presence of a causal connection between the debtor’s behavior and the occurrence of losses for the creditor; debtor's fault.

According to O.N. Sadikov, civil liability can be defined as the application of sanctions to an offender-debtor in the interests of another person (creditor), which are expressed in unfavorable consequences property nature. The harm can be material or moral. 1

In the absence of one or more conditions of liability, it cannot be imposed unless otherwise provided by law or contract. The lack of guilt of the debtor exempts him from liability for violation of an obligation (except for special entities). Forcible collection of the debtor's property, as a general rule, is possible only through judicial proceedings. The application of legal restoration sanctions must be carried out on the basis of appropriate procedural forms.

One of the characteristics of any legal entity, including a non-profit one, is “independent property liability”. The ability to bear independent property liability is expressed in the fact that the organization is responsible for its obligations with the property it owns. The principle of independent civil liability of a legal entity is enshrined in Art. 56 Civil Code of the Russian Federation. 1

Responsibility should be considered from two perspectives:

— in relation to participants, founders (internal liability),

- in relation to counterparties in transactions, budgetary and extra-budgetary funds for the payment of various obligatory payments, taxes (external liability).

By acting as a party to a civil contract, a non-profit organization voluntarily assumes obligations in accordance with the signed agreement, and failure to fulfill such obligations entails holding the organization liable.

A legal entity has the right to voluntarily compensate for damage caused by non-fulfillment or improper fulfillment of the contract. If the first party refuses to fulfill its obligations, the second party has the right to demand satisfaction of the claims in court. 2

In this case, it is necessary to take into account the fact that transactions on behalf of a non-profit organization are carried out by executive bodies. When exercising civil rights in excess of authority, a dispute arises as to which entity is responsible. Therefore, when considering the issue of liability, one cannot ignore such a category as conflict of interest.

The phrase “conflict of interest” is new to Russian civil legislation.

The essence of a “conflict of interest” is disclosed in Article 27 of the Law on Non-Profit Organizations, but the very concept of “the concept of conflict” is not given. A possible conflict situation can be traced through the completion of a transaction by a non-profit organization in which there is an interest on the part of a number of entities. The legal status of interested parties, the list of possible actions - all this is clearly stated in the said article. 1

A transaction in which there is an interest gives rise to negative consequences, and a conflict of interests arises between interested parties and a non-profit organization. The introduction of a ban on such transactions reflects the possibility of participation of non-profit organizations in business activities permitted by law.

Thus, we can conclude that the legislation does not have a clear legalized definition of a conflict of interest, but provides grounds for its occurrence. Unlike commercial organizations, where the legislator addresses conflicts of interest through major transactions and transactions in which there is an interest, for non-profit organizations it is possible to determine the responsible person through the category of conflict of interests.

Thus, non-profit organizations bear responsibility on an equal basis with other legal entities.

The basis of legal liability is an offense, and the imposition of liability is possible only in a certain procedural manner. It should be noted that this type of non-profit organization, such as public associations, is subject to liability not only for acts detrimental to the interests of the state, but also for decisions and actions that infringe on the rights of citizens who, in this case, enjoy judicial protection.

When studying the issue of liability, the article pays attention to a new civil law category - conflict of interest in a non-profit organization. Unlike commercial organizations, where a conflict of interest occurs when making large transactions and transactions in which there is an interest, in non-profit organizations the category “conflict of interest” is aimed at establishing a responsible person in legal relations, which fully reveals one of the elements of the civil legal status of non-profit organizations. legal entities.
Responsibility of participants of a legal entity for the debts of the organization Procedure and features of liquidation of a legal entity within the framework of civil law Persons participating in civil process Persons promoting justice in civil proceedings