The procedure for the creation and operation of non-profit organizations

What do NGOs do?

• Educational and outreach activities.
• Scientific works.
• Projects with a social or charitable aspect. This may include organizing assistance to low-income citizens.
• Political activity.

As for the management of such non-profit organizations, the manager can be either a citizen of the Russian Federation or a foreign director.

Important! NPOs have every right to conduct activities that generate income. But the proceeds must be used for established purposes (as specified in the company’s Charter).

Also, the question of income arises when it comes to employees of such enterprises. After all, hardly anyone will agree to work for free. Therefore, NPO employees also receive wages from their income. And this is where the money for direct activities comes from - rent, maintenance costs.

The law regulating the participation of NPOs in economic and other processes of the country is 7-FZ of January 12, 1996. He also structures the types of non-profit organizations and highlights their differences. And, if such firms are organized with legally established goals and also comply with the Charter, then in reality they can introduce many positive factors and solutions into the processes of both domestic business and the development of the state as a whole.

The controlling agency for non-profit organizations is the Ministry of Justice.

Benefits of NPOs

• Often has an advantage over commercial organizations when it comes to cooperation with the government.
• Funds received by NPOs are almost always tax-free.
• For companies of this kind, special orders are created, and funds are also allocated from government agencies for support.
• An NPO can also receive space from the state for specific purposes. Another option is construction in the sports sector.
• Sponsors who pour funds into such companies can count on social deductions in the tax process.
• Grants are allocated to NPOs and scholarships are awarded, which is also actively used to achieve the goals set for NPOs.
• Features of non-profit organizations
• There is no owner, so the property is under the control of the company itself.
• The leader (the position can be called anything - chairman, director, etc.) is selected by voting by the current members of the NPO.
• All members of the organization are equal, no one has the opportunity to limit one over another within the organization.

Subject of activity of the NPO

The subject of activity essentially reveals the purpose of the organization's activities.

The following activities may be specified as the subject of activity:

• association of citizens for joint activities provided for by the Charter of the Organization;
• implementation of projects and programs aimed at developing the statutory goals of the Organization;
• carrying out activities aimed at achieving the goals of the Organization;
• research activities in accordance with the themes of the Organization’s activities;
• carrying out information activities in the media and information networks (in the manner determined by the current legislation of the Russian Federation);
• implementation of public events to attract public attention to the activities of the Organization;
• participation in joint programs, projects and events together with other Organizations, for the effective implementation of the Organization’s goals;
• development of cooperation with commercial and non-profit organizations, including foreign and international, in accordance with the purposes for which the Organization was created;
• promoting the involvement and unification of the efforts of all organizations and individual citizens in accordance with the themes of the Organization’s activities;
• assistance in the development and implementation of socially significant programs, projects and events, in accordance with the goals of the creation of the Organization;
• organizing and conducting lectures, conferences, meetings, round tables, trainings, master classes, congresses, forums and other similar events aimed at achieving the goals for which the Organization was created;
• assistance in the implementation of public events to attract public attention to the goals of the Organization;
• provision of consulting and information services in the field of the Organization’s activities;
• creation and support of electronic information resources on the Internet, including social networks, covering the activities of the Organization;
• attracting investments aimed at improving the material and technical base of the Organization to achieve the goals for which it was created;
• attraction on a voluntary basis of funds from interested individuals and legal entities to achieve the statutory goals of the Organization;
• promoting charitable activities and voluntary (volunteer) activities within the framework of the current legislation of the Russian Federation.

Types of NPOs

The main division implies

The place of registration of the enterprise is either the Federal Tax Service or the Ministry of Justice. That is, the department where the registration package of documentation is submitted and where the provisions of the company’s Charter are recorded.

Membership basis of the NPO. It’s worth going into more detail here. If you are the founder of an NGO, then the project is essentially yours. You patronize him. But an NPO based on membership implies that the development of the company and the implementation of its projects will be carried out directly by the efforts and capabilities of equal members of the team. That is, it is no longer possible to say that the project will continue to be yours. The only way to achieve this is to be the leader of this team and maintain an authoritative position with an opinion that the absolute majority of employees will listen to.

1. If a company is registered with the Ministry of Justice and it is based on membership, then the following are distinguished:

• Autonomous non-profit organizations (ANO).
• Funds.
• Institutions.

2. If the NPO is not based on membership, then the following are distinguished:

• Public organizations.
• Associations.
• Unions.
• Lawyers' formations.
• Cossack societies.

3. If the place of registration of an NPO is the Federal Tax Service, and it itself is based on membership, then the following are distinguished:

• Garden non-profit partnership
• Consumer cooperative.
• HOA is a homeowners' association.

4. If the NPO was registered with the Federal Tax Service, and it is based on membership, then there are:

• Government agencies.
• State institutions.
• Municipal institutions.

If an NPO has already been formed according to a specific form, then there is almost no point in changing it; this is usually an impossible task. And if there is a need, then a new organization with the required form is simply created.

Sources of formation of property of non-profit organizations

All NPOs, as legal entities, have the most important feature - the presence of an independent balance sheet and separate property.

According to paragraph 1 of Art. 3 of the Federal Law on NPOs, property may belong to an NPO on the right of ownership or on the right of operational management.

The specific regime and sources of formation of property of NPOs are determined by their charters in accordance with the law, depending on the type of NPO (organizational and legal form).

Thus, NPOs created in the form of institutions are vested with the right of operational management, i.e. the owner remains the person who created them.

The formation of NPO property is carried out from various sources, including:

1. property transferred to NPOs by their founders when creating the organization;
2. property received by NPOs in the form of membership fees (for organizations based on the principle of membership);
3. property received by NPOs as a result of economic (entrepreneurial) activities;
4. property received by NPOs from other sources (voluntary donations, etc.).

What is needed to establish an NPO

The necessary documents and the right choice, which can be made by deciding several questions for yourself:

• Choose the area in which you will operate non-commercially, what goals the company will have and in what ways they will be achieved.
• After solving the first questions, choosing a form for your NPO will not be a problem, but it will need to be done.
• First, you will need the founder's passport. And in some cases (depending on the previously chosen form of the NPO) - up to three founders.
• Resolve the issue regarding the management team. Select positions and obtain copies of passports of the people who will occupy these positions.
• Select the name of the NPO. Both full and, if necessary, abbreviated.
• Provide the ability to create a legal address. There are two options here. You can provide a letter of guarantee from the owner of the premises in which the NPO office will be created. Or the address could be the apartment of one of the founders. But only if, again, he is the owner of the apartment.
• You will also need money to pay state fees. At the moment it is 4 thousand rubles.
• Funds to pay for notary services (no more than 4 thousand rubles).

Without the documents and certainties listed above, nothing will work out. It's minimum. Now let’s take a closer look at each of the points, because in many respects the registration of a non-profit structure has its limitations.

Details of the creation and registration of an NPO

Founder (one, in some cases two or three)

A collegial management body of the company of (at least) three people. Here it is necessary to clarify that the founder himself can also be a member of the collegial council. And he is not the only one who makes decisions, but the entire council.

NPO name

Unlike most cases in the practice of commercial firms, non-profit organizations have several features that must be taken into account when choosing a name. First, you need a unique name. Secondly, the name of the NPO will consist of three parts: the organizational legal form in the first part, the nature of the activity in the second, and the name itself in the third.

Example: Autonomous non-profit organization for the development of culture and art “Rainbow”.

As can be seen from the example, the name of an NPO is a rather long thing. The reason, once again, is that there are requirements to reflect in it the nature of the activities of your enterprise, and its direct focus. Natural restrictions follow from this. Thus, the environmental direction of NPOs does not allow them to carry out, for example, activities that would be aimed at sports or the development of culture.

There are also more standard restrictions. You cannot use words such as Russia (together with its derivatives) in the name, and in general words associated with symbols and designations of state power, as well as words that can confuse the understanding of activities (others - fund, union, etc., if the organization is neither a foundation nor a union).

Foreign words and symbols are also prohibited. But, if suddenly you name a company using Russian words, but which are little known (or simply not in common use), then it is better to play it safe and attach a special explanatory note when registering. Otherwise, employees of the registration department (for example, the Ministry of Justice) may misinterpret this fact and impose a ban on use.

Legal address.

We have already said that there are two main ways to provide an address for registration, which will become legal for an NPO. But, as practice shows, there is another option - buying it.

Let's say right away that this method is not the best. In this situation, the owner of the apartment whose address you plan to use also provides a letter of guarantee, but in fact, only receives correspondence, that is, organizes postal support.

Why does this method exist? Because it is cheaper than renting an office. But there are pitfalls here. In the databases of registration departments there are certain addresses that are blacklisted. They are also called “rubber” addresses. This is because usually, those who sell addresses are not limited to one “client”. So it turns out that many completely different companies are collected at one address, not connected with each other in any way. After identifying such a fact, the Ministry of Justice will issue a refusal. Moreover, it may generally impose a ban on the ability to open current accounts.

Documents for the Ministry of Justice

Important! The documentation package is submitted to the regional Ministry of Justice. And not the Russian Ministry of Justice.

Documents required for registration:

• Charter in triplicate.
• Protocol in two copies.
• Application - one copy. Must be notarized.
• Application signed by the applicant. One copy.
• Original receipt for payment of state duty.
• The charter of an NPO must contain and reflect the goals and direction of the organization. And all of them must be listed in close connection with the name of the company (we talked about it above).

What should the charter of an NPO contain?

1. Name.
2. Location.
3. Goals and subject of activities of NPOs.
4. Information about any representative offices and branches of the company.
5. Procedures for reorganization, liquidation and other possible processes that are associated with non-profit organizations.
6. The procedure for monitoring the activities of NPOs.
7. Registration process by points

To begin with, it should be noted that in the process of registration of an NPO there are many differences from the same procedure for an ordinary legal entity or, especially, an individual entrepreneur. The entire process from start to finish takes about a month and a half.

Stages:

• Submit documentation to the ministry. You will need a “reception specialist” window.
• The second stage involves a three-week review of your documents and the NPO project itself by a specific appointed specialist from the ministry. This is the most problematic stage. Therefore, it is worth dwelling on it in more detail:

If you are refused. The entire procedure with documents, fees and notarization is repeated from the beginning.

If your documents were sent with the mark “revision”. Here you need to pay special attention. Because usually, to make amendments, a specialist contacts the applicant by phone.

Important! If you miss a call from a specialist and do not contact him personally on the same day, the next day you will receive a refusal to register. Therefore, protect yourself in advance and find out within the department who is handling your application and what their phone number is.

After making the required changes, the verification period may again increase to three weeks. But here you will no longer need to pay for fees and a notary.

Of course, the only option needed for everyone is the third - approval.

The next task is to wait for the Ministry of Justice to forward your documents to the tax department, where they will also be checked. This time it's been about a week.

In the FSN, after checking, you receive either “yes” or “no”. Accordingly, if you get the second option, you will have to return to the beginning of the “game”, that is, to the first point. If the tax office approves the application, then you will be assigned a TIN and OGRN, and the registration procedure in the legal entity register will be implemented. Here it is better to immediately order an extract from the Unified State Register of Legal Entities. This stage after approval also takes about a week.

The last stage - your documents will again go to the Ministry of Justice. Where, after receipt, a certificate of registration of the NPO is created with the personal signature of the head of the ministry. And precisely because his signature is present on it, you can wait several weeks.

Important! It is useless to swear at the woman at the window. She will not report to senior management that someone is dissatisfied with something.

And further! When you finally receive the documents, do not forget to check if there are any errors in them. Spend more time and study the Unified State Register of Legal Entities, the correctness of full names, addresses and names. Otherwise it could come back to haunt you later.

The next important point is that for NPOs, making a seal is a mandatory requirement. And also be sure to stop by the ROSSTAT office and receive your “Notification”, which will contain statistics codes. Otherwise, the letter from them may not arrive.

The last of the most important and urgent stages is opening a bank account. Don't delay with this either. It is rare that an NPO does not have a current account. And activity will be very difficult.

How much will it cost to register an NPO?

The main costs for registering a non-profit organization will be notary services and state fees. These are 3500 and 4000 rubles respectively.

Note: If there are more than two founders, then the notary may cost more.

The second article is opening a current account. Banking organizations have different prices, but on average you will pay 2-3 thousand rubles at a time.

It should be noted that the current account will not cost you just one payment. Most likely there will be monthly or at least periodic expenses. And to them you will also need to add the payment for the work of a good accountant. This person is an indispensable link in the NGO sphere. But hiring him permanently is not critical. You can also invite us to outsourcing.

What is an NPO

It is an organization founded as an independent legal entity whose profits come from contributions, donations and grants.

Such organizations can pursue various goals, in addition to making a profit; they use the collected funds as founding funds to cover debts and achieve their plans.

The legality of the activity is recognized only after the enterprise is registered in one of the following options:

• In a standard manner intended for legal entities;
• Through the Ministry of Justice with subsequent registration with the Federal Tax Service.

At the same time, all employees who are not volunteers on a good basis are registered in accordance with an employment or civil law contract, and the company is registered with the funds.

What types of non-profit organizations are there – see here:

The legislative framework

The entire process is regulated by several regulatory documents:

• Federal Law No. 7 of 1996 on the activities of non-profit organizations;
• Federal Law No. 82 of 1995 on public organizations;
• Federal Law No. 98 of 1995 on support for youth and children's public organizations;
• Federal Law No. 40 on amendments to the activities of socially oriented non-profit organizations;
• Law of the Kostroma Region No. 436-4-ZKO of 2008 on the support of public associations.

Important: the Civil Code regarding the activities of a non-profit organization specifies the concept of these structures, their types and requirements for activities.

Goals of activity and differences from a commercial structure

This enterprise pursues the following goals in its activities:

• Engaging in charity work and maintaining funds for social programs. How to open a charitable foundation - read the publication at the link;
• Support for scientific and sports projects;
• Protecting the health and protecting the rights of individual citizens;
• Support for religious associations, political figures, etc.

In addition, non-profit organizations have the right to engage in commercial activities to cover their own expenses.

Important: this feature must be present in the charter of the enterprise. In addition, the charter document must contain information about the name, type of activity, procedure for forming the management body, location and other features.

Such organizations include:

• Public and autonomous organizations;
• Foundations;
• Associations;
• Partnerships;
• Institutions.

The main differences from commercial structures to non-profit ones are:

• Direction of activity - non-profit structures completely lack a goal such as making a profit;
• The initial goal is to help various formations and citizens, without enriching the founders;
• A non-profit organization does not have the concept of “profit”; it has a fund, the funds from which are spent for certain purposes;
• Non-profit organizations are not producers of services and goods; all their activities are aimed at helping and social development;
• These structures have clients who receive help not only from full-time employees, but also from volunteers;
• Financial income arises from the rental of property, membership fees and other replenishments;
• They have limited legal capacity.

Goals of NPO activities.

What is included in the rules of operation of an NPO and what are its responsibilities?

Let's divide the question into three blocks.

1. Where can an NPO work?
2. Who controls the work of NPOs
3. Operating principles of NPOs

Where can an NPO work?

Regional availability is prescribed in the company’s Charter. Definitely, the main region is the one in which the company is registered (unless otherwise stated). In other territorial areas, the organization can operate through its own branches and offices. Moreover, they need to be distinguished.

Branches of NPOs are separate legal units that will have their own details and their own bank accounts. When a branch is created, the Charter has to be updated.

NPO branches are a smaller unit. They are organized using internal documents. But not every type of non-profit organization can open its own branches.

There are also forms of NPOs that usually do not open either one or the other as unnecessary. This is, for example, what funds do that redistribute funds.

There are also local restrictions on the forms of non-profit organizations. For example, public organizations cannot open more than 43 branches. For NPOs that are associations, the rule is to operate for more than 5 years and have unique activities.

What is needed to obtain international status and receive such a definition?

We create a representative office in the required country. Naturally, based on its rules and laws.

We submit documents to the Ministry of Justice of the Russian Federation and an application for a new charter, status and name.

This is the only way to achieve international NPO status.

Note: A global NGO does not exist and cannot exist.

Who is responsible for monitoring the work of the NPO?

The two main “controllers” are the Ministry of Justice and the Federal Tax Service. Each has its own process and principles of control.

The Ministry of Justice primarily focuses its supervision on the compliance of NPO activities with the law on non-profit organizations. There is also a check of compliance of the company’s activities with the Charter.

The responsibility of this ministry also includes receiving complaints from organizations, making decisions on their liquidation, checking the intended use of funds and the legality of the grounds. NPOs submit annual reports to the Ministry of Justice on their financial and economic performance.

That is, in fact, the Ministry of Justice is the supervisory body for NPOs.

As for the tax authority, it has a different responsibility. As we wrote above, an NPO, in accordance with its Charter, can receive income from its activities. And some types of it are taxed. And this is the direct sphere of the Federal Tax Service. After all, you need to check and tax according to the law. And for violations - punish with fines, blocking of accounts and other “sticks”.

That is, the FSN is a fiscal authority for NPOs.

In addition to these two mastodons, non-profit organizations also send reports to extra-budgetary funds - the Pension Fund of the Russian Federation, Social Insurance, Rosstat. Moreover, even if the activity is not actually carried out and there are no employees.

Features of activity and management

A non-profit structure carries out its activities by receiving funds from outside, and the sources of funds must be certain:

• Contributions from participants as entrance or ongoing;
• Voluntary donations from participants or third parties who have the right to make them with funds or property;

Procedure for registering NPOs.
Important: 80% of such donations must be spent within a year.

• Receipts from activities permitted under the law - rental of housing, placement of securities, placement of advertising.

The organization must clearly take into account all income/expenses through an estimate, which has certain points:

• Its formation and approval must be carried out before the start of the calendar year based on data from the outgoing period and taking into account planned activities;
• To formulate the composition of expenses and income, items are used, the estimate is detailed at the discretion of the enterprise;
• Expenses are formed taking into account expenses that cannot exceed 20% of the total cost of targeted programs at a given time and taking into account the activities of the enterprise;
• If an enterprise is engaged in commercial activities, then expenses must include expenses for its conduct.

Ongoing costs include:

• Payment for business trips, postal, accounting services;
• Payments to the state;
• Tax payments to the budget;
• Payments for communications, rental premises, utilities.

Planning of current expenses as part of the estimate is carried out in stages:

• The permissible spending limit is determined and then distributed among items;
• The decision on the composition is made by the governing body;
• The audit body controls everything.

This happens because the organization has a multi-level management body, distributed as follows:

• The supreme governing body has a sole or collegial form;
• The executive body is formed accordingly - represented by one director or a group of directors;
• The supervisory body is an auditor or a commission, the functions and options are prescribed in the Charter.

To ensure that the financing of planned activities proceeds in the required direction, a financial plan is drawn up by the highest governing body.

Tax rules

These enterprises have the right:

• Apply the general taxation system or simplified taxation system. Here you will read how to fill out a tax return for the simplified tax system;
• Do not tax revenues provided they are fully spent for their intended purpose;
• Do not accrue profit on the single tax on amounts provided from the budget;
• Do not pay VAT on amounts of property received for running a non-profit business.

Important: in this case, organizations are responsible for tax violations; they are required to submit reports to the Federal Tax Service and other organizations in a timely manner. In addition, they must post information about their activities on the Ministry of Justice website.

You can find out what rules a non-profit organization uses to submit reports by following the link.

Liquidation

The closure of an NPO occurs according to the standard scheme for closure of legal entities, and liquidation can be forced - by a court decision or voluntary.

In case of voluntary closure you should:

• Make a decision to close;
• Assemble a liquidation commission;
• Provide information about the liquidation to the public;
• Create an interim balance sheet;
• Make changes to the registry;
• Go through the entire procedure and receive documents. Here you will learn how to dismiss employees due to liquidation.

Important: the entire procedure from the moment the decision is made to closing will take 3 months; during this period it is possible to make an opposite decision.

Management body and founders of the NPO

The structure of governing bodies depends on the chosen organizational and legal form:

• Consumer cooperatives - have a material base in the form of shares of participants and are intended to meet their own needs, managed by a general meeting of members and a chairman;
• Religious and public organizations unite people who are close in spirit and worldview; the purpose of their creation is to realize their own opinion;
• The foundations are intended to ensure the interests of society, do not have membership and operate through donations, have a collegial governing body and a director
• Non-profit partnerships – provides for membership formed by citizens or businesses;
• State corporations are formed by the state and are intended to ensure the interests of society, as well as for the purpose of managerial and social functions;
• Associations and unions of legal entities - a membership system with various types of financing is used, managed by a general meeting of members and a leader;
• Autonomous non-profit organizations are founded without membership - there are founders in the form of a supreme body and a director, designed to provide legal, health, scientific, educational and other services.

NPO documentation

Most NPO forms must have:

• Charter approved by the founders;
• Memorandum of Association concluded between the founders and members;
• Decision on the adoption of the appropriate form or provision on legal status.

Socially oriented non-profit organizations - SO NPOs

Such NPOs can be created on the basis of:

• Religious organizations
• Public organizations

Important! Government agencies and political organizations are not eligible to receive SO NPO status.

At the moment, on the territory of the Russian Federation, SO NPOs participate in the social process and influence the development of society as a whole. Their work is regulated by the law “On Non-Profit Organizations”.

Areas of activity of SO NPOs

• Resolving public and social issues. Character.
• Preparing the population to avoid accidents and regulating behavior in the event of disasters.
• Social assistance.
• Help for refugees.
• Lawyer consulting.
• Environmental protection measures.
• Protection of citizens' rights.
• Protection of cultural objects.
• Charity.
• Formation of a negative attitude towards corruption.
• Development of the cultural, social, social, scientific character of society.
• Activities aimed at psychological support.
• Creation of the proper level of patriotism.
• International relationships.
• Social support for migrants.
• Rescue and search operations.

This is just a small list of all possible areas in which a SO NPO can take part.

Main goals of SO NPO

• Protection of human rights and freedoms.
• Development of sports and promotion of healthy lifestyle.
• Caring for the non-material needs of citizens.
• Control of bills.

Factors that can attract the population to work with SO NPOs

• Confidence. The main factor without which there can be no talk of attracting interest and attention.
• Reputation. Reviews are the best way to properly advertise an NPO.
• Result. If society sees that the organization has achieved this or that result, then there will be a response.

Types and forms of non-profit organizations

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

All NPOs, depending on whether it is created on the basis of membership or not, are divided into two large groups (types): a) non-profit corporate organizations and b) non-profit unitary organizations.

To non-profit corporate organizations, in accordance with Art. 123.1 of the Civil Code of the Russian Federation includes organizations that meet the following criteria (in addition to the criteria common to all non-profit organizations):

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

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

1. do not have a membership;
2. are created by the decision of one founder;
3. the decision on the initial formation of the supreme management body of such an NPO is made by one founder.

The legislation specifically distinguishes two independent types of NPOs:

• socially oriented non-profit organizations;
• performers of public benefit services.

At the same time, according to clause 2.1 of Art. 2, Art. 31.1 of the Federal Law on NPOs, socially oriented NPOs are understood as NPOs created for the purpose and carrying out activities to solve social problems, develop civil society, protect objects and territories of special historical and cultural significance (for example, objects of historical and cultural heritage), provide legal assistance on a free or preferential basis (lawyer education), etc.

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

In accordance with paragraph 2.2 of Art. 2 of the Federal Law on NPOs, providers of socially useful services are understood as socially oriented NPOs that meet the following criteria:

• have been providing socially useful services of adequate quality for 1 year or more;
• are not organizations recognized as foreign agents under Russian law;
• have no debts on taxes and fees (mandatory payments).

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

In addition to the specified list, some forms of NPOs are enshrined in paragraph 3 of Art. 2, Art. Art. 6 – 11 Federal Law on NPOs (public and religious organizations (associations), communities of small indigenous peoples of the Russian Federation, Cossack societies, non-profit partnerships, etc.).

In turn, the above forms, depending on the purposes of the creation and activities of the NPO, can also be divided into separate types.

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

For example, the features of housing and housing-construction cooperatives are highlighted (defined by Articles 110 - 134 of the Housing Code of the Russian Federation), credit cooperatives (Federal Law “On Credit Cooperation” dated July 18, 2009 No. 190-FZ), consumer societies (Law of the Russian Federation “On consumer cooperatives (consumer societies, their unions) in the Russian Federation" dated June 19, 1992 No. 3085-1), housing savings cooperatives (Federal Law "On Housing Savings Cooperatives" dated December 30, 2004 No. 215-FZ, agricultural production and agricultural consumer cooperatives ( Federal Law “On Agricultural Cooperation” dated December 8, 1995 No. 193-FZ), etc.

Note that these forms can in turn be divided into several types. For example, agricultural consumer cooperatives, depending on the types of activities carried out, are divided into processing, marketing (trading), livestock, etc. (Article 4 of the Federal Law “On Agricultural Cooperation”).

Bottom line

The topic of non-profit organizations is vast and contains many issues related directly to the life of society and the actions of the state. In this article we have tried to outline a certain understanding of what such societies are. They also highlighted the main stages of organizing an NPO. Socially oriented variants of such structures were separately touched upon. But we can delve into this topic for a very long time. The main thing is to understand that, unlike other organizations, companies operating in the non-profit sector are aimed at completely different categories and do not aim to generate income, but to socially important concepts.

Also see the material “What types of activities are allowed in Russia.”

Entrepreneurial activities of NPOs

Can a non-profit organization carry out entrepreneurial activities?

A very common question is whether a non-profit organization can carry out entrepreneurial activities.

The Civil Code of the Russian Federation stipulates that non-profit organizations carry out income-generating activities.

Income-generating activity differs from entrepreneurial activity in that as a result of entrepreneurial activity, income is distributed among the founders; as a result of income-generating activity, this income is directed to the purpose of creating an organization and is not distributed among the founders.

Definition of the term "NPO"

To contents

The federal law of the Russian Federation clearly interprets the meaning of a non-profit organization, according to which it is a structure devoid of profit orientation. Representatives of NPOs do not seek to divide the funds, since there is no goal of enrichment.

The main direction of non-profit projects is providing a wide range of services for the population, such as:

• Legal support;
• Social services NPOs;
• Charity;
• Education;
• Maintaining cooperatives;
• Introduction of new free programs for citizens;
• Providing financing for treatment, cultural events, etc.

It is important to know! Financial services of NPOs in the territory are limited - the sale of thematic products and the provision of paid social and legal support are allowed only for the purpose of replenishing funds for the development of the activities of a non-banking structure.

Registration of NPOs with the Ministry of Justice

Registration of NPOs with the Ministry of Justice is subject to the rules provided for in Art. 13.1 of the law on NPOs, as well as the provisions of the order of the Ministry of Justice of Russia “On approval of the Administrative Regulations...” dated December 30, 2011 No. 455.

Based on data from the Ministry of Justice, the Federal Tax Service of the Russian Federation (hereinafter referred to as the Federal Tax Service) enters the NPO into the Unified State Register of Legal Entities (hereinafter referred to as the Unified State Register of Legal Entities), and it is from the date of inclusion in the register that the NPO is considered created.

According to these rules, the founders of an NPO can submit documents to the Ministry of Justice for registration before the expiration of 3 months from the date of execution of the decision on creation. Along with the decision to open an NPO (which also adopts the NPO’s constituent documents and selects the composition of its governing bodies), the following are submitted to the Ministry of Justice:

• application for registration in the form adopted by order of the Federal Tax Service dated January 25, 2012 No. ММВ-7-6/ [email protected] ;
• constituent documents of the NPO;
• information about the founders;
• a document confirming payment of the state duty (hereinafter referred to as the state duty);
• data on the location of the head of the non-profit organization for communication purposes;
• other documents determined by the specifics of the NPO or its founders (for example, an extract from the register of foreign legal entities, if the founder is a foreigner).

To register an NPO you will have to pay a state fee in the following amounts:

• 3500 rub. when opening a PP or its regional branch;
• 1400 rub. when opening all-Russian public organizations of disabled people and their branches;
• 4000 rub. for registration of all other NPOs.

As a general rule, registration of an NPO must be completed before the expiration of 17 working days. Longer periods are established in relation to:

• OO - they are registered within 33 days;
• PP - 30 days;
• religious organizations - they are given 1 month and 3 days or six months and 3 days (if a religious examination is carried out).

Professionals handle registration of non-profit organizations!

To contents

Non-profit organizations are focused on helping the population of Russia. Registration of non-banking social networks structures provides for a complex of organizational issues and lengthy documentation. In order for an organization to quickly begin to bring benefits to society, the fate of NPOs should be entrusted to professionals.

Lawyers and accountants are competent in matters of creating and servicing non-profit structures in Russia. The activities of the company providing social assistance will be launched faster - the SO NPO will have the opportunity to provide services to people in need. A professional approach guarantees speed and efficiency of the social registration process. project.

Below are excerpts from the above articles of the Constitution of the Russian Federation:

Article 13:

clause 4 Public associations are equal before the law. Clause 5 The creation and activities of public associations are prohibited, the goals or actions of which are aimed at violently changing the foundations of the constitutional system and violating the integrity of the Russian Federation, undermining the security of the state, creating armed groups, inciting social, racial, national and religious hatred.

Article 14:

clause 2 Religious associations are separated from the state and are equal before the law

Article 30:

clause 1 Everyone has the right to association, including the right to create trade unions to protect their interests. Freedom of activity of public associations is guaranteed.

The next most important is the Civil Code of the Russian Federation (Civil Code of the Russian Federation). Article 50 of the Civil Code of the Russian Federation gives the concept of non-profit organizations as organizations that do not have profit as such a goal and do not distribute the profits received among participants.

Articles 116-123 of the Civil Code of the Russian Federation provide the concepts and basic principles of the activities of certain types of non-profit organizations.

Work in NPOs is more closely related to the Federal Law “On Public Associations”, the Federal Law “On Non-Profit Organizations”, the Tax Code of the Russian Federation, as well as special laws, such as the Federal Law “On Charitable Activities and Charitable Organizations”, the Federal Law “On Education” ”, Federal Law “On Freedom of Conscience and on Religious Associations”, Federal Law “On State Support for Youth and Children's Public Associations” and others.

The list of legislation that relates to one degree or another to the activities of NPOs is large and only the main ones are listed here, with which the NPO will work on a daily basis.

Having defined the basic legal framework, let's move on to practical recommendations.

When creating an NPO, an initiative group is formed. This is a group of citizens who initiated the creation of an NPO.

After making a decision and forming an initiative group, the founders of the NPO are faced with an important question - the choice of organizational and legal form. This is the first “difficulty”, since many find it difficult to choose a suitable form due to their abundance or choose the first form they like because they know little about its advantages or disadvantages.

The choice of OPF should be approached very carefully. To choose the right OPF for an NPO, it is initially necessary to determine what the goals of its creation will be - internal or external:

An entrepreneur creates a non-profit partnership to solve the problems of its members - these are internal goals.

The Entrepreneurship Development Fund operates to develop all businesses in the region; the founders of the fund united not only to solve their problems - these are external goals.

Here's an example:

The Society of Amateur Beekeepers or the Union of Philatelists - such organizations unite people based on a common interest, as a rule, they have formal membership, and they work only for the benefit of the members of that particular society. Such organizations may include professional associations (for example, psychiatrists) and societies of parents with disabled children. One thing makes them similar: in their goals and objectives, in their activities they do not go beyond the scope of membership, they help only a narrow group of people who founded this organization or joined its ranks - these are internal goals.

If a chess club plans to provide space and opportunities to practice the game for its members, these are internal goals. If a school for young chess players is opened under him, these are already external goals.

If all the activities of the association of mothers with sick children - the search and distribution of humanitarian aid strictly among members of the organization - these are also internal goals. But if these same mothers plan to create a rehabilitation center, not only for the children of members of the organization, but for all disabled children in the area, these are external goals.

When determining the direction of an organization’s activities, it is worth taking into account not only the interests and inclinations of the members of the initiative group, but also possible prospects that may at first seem fantastic, but in a few years will become familiar and commonplace.

The purpose of NPOs is to serve people and other organizations. The success of NPOs depends on the maximum and high-quality satisfaction of the needs of people and organizations.

Next, let's move on to defining the target group or specific category of citizens or organizations for whom the created organization will work. The clearer and more clearly the target group is defined, the easier it is to plan your work, solve assigned tasks and develop.

After choosing areas of activity, it is necessary to clarify which government, commercial and non-profit organizations are already addressing the same problems in your region. Determine how your organization will differ from existing ones.

The table will help you understand the definition of the most common forms of non-profit organizations in relation to the goals of the organization:
Table 1. The presence of internal and external goals for various forms of organizations

Next, we present a diagram in which we indicate the types of public associations and their place in the system of non-profit organizations (regulated by the Federal Law “On Non-Profit Organizations” and the Federal Law “On Public Associations”

Now let's look at the composition of the NPO founders. The choice of the form of a non-profit organization directly depends on the composition of the founders. The Federal Law “On Non-Profit Organizations” allows citizens and (or) legal entities to act as founders of a non-profit organization.

The number of founders of a non-profit organization is not limited, unless otherwise established by federal law. A non-profit organization can be founded by one person, with the exception of cases of establishing non-profit partnerships, associations (unions) and other cases provided for by federal law.

On the one hand, involving a wider circle as founders, including business representatives, allows us to resolve many issues, including financial ones. However, there are also disadvantages to this, which are usually discussed after registration and in the first days after the creation of the organization they are considered insignificant.

It is also worth determining at the initial stage whether the organization will be membership based or not. The issue of founding and membership are different concepts. Based on the principle of membership, NPOs can be divided into two groups: organizations with membership and those without.

Organizations with membership

In this case, it is possible to more widely involve the public in the activities of your organization, motivating admission to its membership and the benefits that a member of the organization will receive. You can rally like-minded people around you, professionally or otherwise, and act in common interests.

Example.

The public organization "Union of Lawyers" of the Novgorod Region promotes the unification of efforts of lawyers of the Novgorod Region in ensuring human rights and freedoms, improving the professional skills of the organization's members, etc. Thus, this organization has rallied around itself wide circles of the legal community in the region based on the membership of its organization. Each lawyer who is a member of the organization feels involved in the activities of the organization.

Let's look at another example.

Suppose a group of individuals decided to create an aquarium club. The founders defined the goals and objectives of this non-profit organization as the exchange of experience between amateur aquarists, the dissemination of breeding techniques and assistance in purchasing aquarium fish, holding exhibitions on relevant topics, etc. Obviously, for the activities of such a club, an organizational and legal form that provides for membership is more appropriate, because for its members, certain advantages can be provided in comparison with persons who do not have such membership (these may be more preferential conditions for the purchase of aquariums, rare breeds of fish, food for them, etc.). By establishing benefits for its members, the club will encourage new people to join it, thereby contributing to the growth of its fame. Therefore, a non-profit partnership or a public organization can be recommended as the most suitable organizational and legal forms for an aquarium club.

In addition, membership allows the organization to receive additional funds through membership fees. However, as practice has shown, in the activities of a membership-based organization, problems may arise associated with the loss of the opportunity to influence its management and development.

The fact is that when creating a non-profit organization, we are not always able to take into account the problems that may arise in the future in connection with the chosen organizational and legal form and founders.

Thus, when creating a public organization, the founders, after its registration, automatically become its members and do not have any advantage in resolving issues of the organization over other members of the organization.

According to the Federal Law “On Public Associations,” no one can require you or members of the organization to indicate your membership or participation in certain public associations in official documents.

Whether or not citizens belong to public associations cannot serve as a basis for restricting their rights and freedoms, or as a condition for the state to provide them with any benefits and advantages, except in cases provided for by the legislation of the Russian Federation.

If you foresee all the dangers in the activities of an organization and approach this issue professionally, then we can consider that membership-based organizations are a convenient organizational and legal form for realizing the goals and objectives of NPOs.

Organizations without membership

Organizations that do not have membership have not only advantages - for example, prompt resolution of issues, but also disadvantages. So, in an institution where the founder is one or more founders, as a rule, all issues are decided by the founders themselves, who can make decisions without convening a General Meeting. However, if the number of founders is large, this may create problems when discussing issues and making a final decision.

Example.

Seven founders created the Alma Mater charitable foundation, where the highest governing body is the Council of Founders. The organization worked and flourished, but a number of the founders changed their place of residence, the other part retired and dealt with other issues, not wanting to participate in the activities of the foundation. There was only one founder left and it seemed that everything was going well. However, over time, the need comes to make changes to the organization’s Charter and a deadlock situation results. It is impossible to make an official decision alone, without a quorum and a majority of votes. The founders can neither be found nor convened.

In such cases, you are wasting time and may ultimately lose your organization. Therefore, when choosing a form of organization that does not have membership, you must have confidence in the serious and far-reaching intentions of your partners.

There is an opinion that it is impossible to leave the founders of a foundation or an autonomous non-profit organization. Thus, many believe that it is impossible to leave the founders of the fund and the autonomous non-profit organization, because:

• Neither the Civil Code of the Russian Federation nor the Law clearly distinguishes the concepts of “participant” and “member of an organization”, but, on the contrary, they are used as equivalent. Thus, it can be argued that the fund and the ANO have neither members nor participants, since these terms are used as synonyms in the Law;
• the so-called “exit from among the founders” is impossible, because the concept of “founder” indicates only the person who created the organization, regardless of the fact that he subsequently retained or, conversely, lost any relationship with the organization he created;
• with the so-called “withdrawal from the founders” of an organization, the question may arise about the right to receive any compensation for the property transferred by the founder of this organization. However, in paragraph 1 of Art. 10 of the Law establishes that in relation to the property of the ANO and the fund transferred by its founders, the latter do not have property rights, and the founders do not have property rights in relation to this organization itself as a legal entity.

However, one can look at the question of the possibility of secession from the founders of the ANO and the fund from the other side - there is no judicial practice on this issue yet.

This means that if experts who adhere to the first point of view are right, then even after withdrawing from participation in the work of the above organizations, you will be its founder. Accordingly, if this organization violates the legislation of the Russian Federation and discredits itself, then it is possible that your name as one of its founders may appear in the press.

Let's take another example: several legal entities decided to establish a non-profit organization that would carry out charitable activities, planning to transfer monetary donations to it in order to finance these activities. Obviously, for such an organization there is no need to accept any members into its composition, and the implementation of charitable programs can easily be handled by permanent governing bodies formed by the founders and accountable to them. For a charitable non-profit organization, we can recommend such an organizational and legal form as a foundation.

An organization that is not based on membership and is not a public association can be created by one founder. This is a big plus in terms of wasting time when searching for partners and like-minded people. If you want to create a non-profit organization and you are alone, then this is suitable for you.

The organizational and legal forms of NPOs also differ in the rights of participants to manage the organization’s activities. Basically, the legislation provides for the right of members and founders of an organization to participate in the management of the activities of a non-profit organization.

For example, Article 8 of the Federal Law “On Non-Profit Organizations” defines the right of a member of a non-profit partnership to “participate in the management of the affairs of a non-profit partnership.”

It should immediately be noted that if the rights of the founders and members of the organization to manage the activities of a non-profit organization are not provided for by law, this does not mean that when the highest management bodies are formed, they will not be able to enter them.
In this case, the rights to manage activities may be provided for in the organization's Charter. Table 2. In what organizational and legal forms does the law provide for the rights of founders and members to manage the activities of a non-profit organization

The property rights of members and founders to the transferred property of the organization are not retained.

For example, if you donated a computer to a public organization or made a thousand rubles as a contribution to the establishment of an autonomous non-profit organization, then you do not have the right to return them. In this regard, Article 10 of the Federal Law “On Non-Profit Organizations” states:

“Property transferred to an autonomous non-profit organization by its founders (founder) is the property of the autonomous non-profit organization. The founders of an autonomous non-profit organization do not retain rights to the property transferred by them to the ownership of this organization.”

However, there are organizational and legal forms of NPOs in which the founder (member) of the organization retains the rights to the property transferred to the organization. Nonprofit partnerships are a classic example of this.

Article 8 of the above Law provides the following rights to its members:

“... unless otherwise established by federal law or the constituent documents of a non-profit partnership, upon leaving the non-profit partnership, receive part of its property or the value of this property within the value of the property transferred by the members of the non-profit partnership into its ownership, with the exception of membership fees, in the manner prescribed by the constituent non-profit partnership documents; in the event of liquidation of a non-profit partnership, receive part of its property remaining after settlements with creditors, or the value of this property within the value of the property transferred by the members of the non-profit partnership into its ownership, unless otherwise provided by federal law or the constituent documents of the non-profit partnership.”

This means that if you transferred property to a non-profit partnership with the best of intentions, then when you leave it, if there are no restrictions, you can claim it back or receive compensation in monetary terms.
Table 3. Property rights of founders and members of organizations depending on the legal form of the non-profit organization

The factor of responsibility of founders and members of organizations for the obligations of a non-profit organization is also important.

Few people want to be responsible for the organization’s debts, and even with their personal property. But there are also self-confident people who can control the work of the accountant and the head of the organization, ensure that the audit commission in the organization is not formal, but works and promptly identifies shortcomings and points out possible errors.

However, if you do not expect to be so closely involved in organizational issues within the organization, do not want to burden yourself with control, have decided to devote all your time to the implementation of statutory goals and objectives and, moreover, are not entirely confident in your partners, then you need to opt for organizational - a legal form that does not provide for your liability for its obligations.

It is also necessary to take into account that if your organization was a member of an association (union), then it bears subsidiary liability for the obligations of this association (union) in proportion to its contribution for two years from the date of withdrawal.

Consequently, even if members of the organization leave the organization, responsibility remains.
Table 4. In what organizational and legal forms does the legislation provide for the responsibility of founders and members for the obligations of organizations

Before summing up, we present statistics on the prevalence of APF.

Classification of NPOs by organizational and legal form (according to the Ministry of Justice for the period 1991–2010)

The graph shows that the most popular public organization is a public organization (49.84%). Next, almost equally in prevalence - Non-profit partnership (11%), Autonomous non-profit organization (10.4%) and Non-profit foundation (9.3%). The least common are Non-Profit Institution (5.7%), Public Fund (4.8%) and Association of Legal Entities (4.3%).

In this article, we tried to show as clearly as possible the differences between the main organizational and legal forms when establishing a non-profit organization. We have outlined the main directions by which it is possible to determine which of the organizational and legal forms has its advantages or disadvantages.

Also, when creating an NPO, you should carefully study the issue of formation of property. It is determined by the Federal Law “On Non-Profit Organizations”, the Law “On Public Associations”, the Federal Law “On Charitable Activities and Charitable Organizations”, etc. On Public Associations