What are commercial organizations? Types of commercial organizations

All existing organizations are divided into two main groups: commercial and non-commercial. Each of the presented forms operates on the basis of the current legislation, while pursuing different goals. About what a commercial organization is, the formation of its finances and the main differences from a non-profit will be discussed in the article.

The essence of a business organization

commercial organization(KO) is a legal entity whose main purpose is to extract profit and distribute it among all participants.

In addition, the CO has features inherent in legal entities:

the presence of separate property in ownership, economic management or operational management;
the possibility of renting out the property;
fulfillment of obligations on the basis of their property;
acquisition, exercise on behalf of the property of various rights;
appearing in court as a plaintiff or defendant.

Finance of a commercial organization

The finances of organizations related to commercial - this is the main link financial system. They cover most of the processes aimed at the production, distribution, use of GDP in monetary terms. There is another definition according to which the finances of enterprises are monetary or other relationships that arise in the implementation of different types entrepreneurship, as a result of the formation of personal capital, target funds, their use, further redistribution.

From an economic point of view, the finances of KOs are subject to grouping between the following persons and groups:

founders when creating an enterprise;
organizations and enterprises in the production, further sale of goods, works, services;
divisions of the enterprise - when determining sources of financing;
organization and employees;
enterprise and parent organization;
enterprise and CO;
financial state system and enterprise;
banking system and enterprise;
investment institutions and enterprises.

At the same time, the finances of KOs have the same functions as state or municipal finances - control and distribution. Both functions are closely related.

The distribution function involves the formation of initial capital, its further distribution in such a way as to take into account the interests of all business units organizations, manufacturers of goods and the state.

The basis of the control function is keeping records of expenses associated with the release, sale of products, control over the formation and distribution of cash funds.

The basis of financial management of commercial organizations is a certain financial mechanism, represented by the following elements:

financial planning is an indispensable condition for the existence of any enterprise. Planning is required not only when opening a CO, but also at the stage of the entire development. In the course of planning, the expected results and incomes are compared with investments, the capabilities of the enterprise are identified;
financial control over organizations, the form of ownership of which is non-state, by state authorities is carried out in terms of fulfilling obligations to tax authorities, as well as when using funds from the state budget. This occurs when KOs receive monies in the form of state aid. Types of control - audit, on-farm;
analysis of the implementation of forecasts and plans. It does not necessarily check the execution of plans. Such an analysis is more aimed at identifying possible causes of deviations. planned indicators from predicted values.

Modern activity classification

The Civil Code of the Russian Federation defines the following forms of KO:

A business partnership is a CO in which the authorized capital is divided into shares between all its participants. Participants are liable for the obligations of the company with their own property;
economic society - an organization where the authorized capital is divided into shares between the participants, but they are not liable for the obligations of the company with their property;
production cooperative - an enterprise uniting on a voluntary basis citizens who take collective, personal, labor or other participation in activities, making share contributions;
state or municipal unitary enterprise - an enterprise created by the state (municipal authorities). At the same time, the enterprise is not endowed with ownership rights to the property that is assigned to it.

According to Art. 50 of the Civil Code of the Russian Federation there is only a list of the above commercial organizations. Therefore, without preliminary amendments to this legal act, it will not be possible to put into circulation any other law on FGM.

What is the difference between a for-profit organization and a non-profit organization?

First, let's look briefly at the similarities between the two types of organizations.

There are not very many of them:

both types of enterprises operate in a market environment, therefore, in the course of operation, they can act as sellers of goods, works or services, their buyers;
each such enterprise must earn money resources, manage funds, invest them in different directions;
The goal of every enterprise is to ensure that income fully covers current expenses. The minimum task is the ability to work without loss;
Both organizations are required to keep accounting records.

Thus, it can be argued that the principle of operation of commercial and non-commercial organizations is identical. However, there are quite a few criteria by which they differ from each other.

difference	commercial organization	Non-profit organization
Field of activity	Created for profit	Created to achieve goals that have nothing to do with the material base
original target	Increase in own value, increase in income of all owners	Performance of the work indicated by the charter of the organization related to the provision of services without subsequent receipt of profit by persons who are members of the founders
Important line of business	Production, sale of goods, works, services	Charity
Profit distribution procedure	All profits received are subject to further distribution among the participants or are transferred for the development of the company	The concept of "profit" does not exist. Its founders operate with the definition of “target funds”, which are directed to the implementation of specific cases, while not subject to distribution among the participants
The target audience	Consumers of goods, works, services	Clients, members of the organization
Organization staff	The working personnel is accepted on the terms of civil law contracts (GPA)	In addition to employees working on the terms of the GPA, the staff includes volunteers, volunteers, and the founders themselves take part in the work
Sources of income	Own activities, equity participation in the profits of third-party companies	Funds, government, investors, business (external income), membership fees, rentals own premises, transactions in the stock markets (domestic receipts)
Organizational and legal form	LLC, JSC, PJSC, PC (production cooperative), MUP, various partnerships	Charitable or other foundation, institution, religious association, consumer cooperative, etc.
Legal capacity restrictions	Universal or general. Possess civil law, fulfill obligations, on the basis of which it is allowed to engage in any activity, if it does not contradict the current legislation	Limited legal capacity. They have only those rights that are reflected in the statutory documents
Authority registering an enterprise	Tax office	Ministry of Justice

These are the main differences between the two types of enterprises. Another nuance is bookkeeping. At non-profit organizations bookkeeping is much more complicated, so their creators have to use the services of highly qualified accountants.

In the Civil Code of the Russian Federation, all legal entities are divided into commercial and non-commercial enterprises. According to statistics, there are seven units of the former for one unit of the latter. What is the difference between them - we will figure it out today. The topic of this article is the difference between commercial organizations and non-profit ones.

What is the similarity

First, let's look at how these two organizations are similar. There are few such items:

Both types of enterprises operate in a market environment, therefore, they can act as sellers, buyers, provide or consume services.
Each of the enterprises must earn finances, manage them, as well as spend and invest.
Both enterprises are obliged to cover current expenses with revenues, plan for the future and, at a minimum, stay at the level without loss.
For both organizations, bookkeeping is mandatory.

From all this, we can conclude that the commercial and the enterprise operate on the same principle. However, there are a number of points on which they differ greatly. Now let's look at the differences and find out how a for-profit organization differs from a non-profit organization.

What is the difference

Direction of activity. The main differences between enterprises are in the direction of activity. So, a commercial organization is created with the aim of making a profit, and a non-profit organization is aimed at achieving goals of a different, non-material nature.
The original purpose of the enterprise. A commercial organization seeks to increase the value of the enterprise and increase the income of owners; a company of a non-profit nature performs the work indicated in the charter, which implies the provision of services and other activities without deriving profit by the founders.
Work with profit. All proceeds in a commercial enterprise are distributed among its participants or directed to its further development. In a non-profit company, the concept of "profit" is generally absent. But there are, which are spent on specific cases and are not distributed among the participants.
Services and goods. Commercial enterprises produce goods and services of an individual orientation. The work of non-profit enterprises is aimed at social needs and the provision of public goods.
. For commercial organizations, this is the end consumer; for non-profit organizations, it is the clients and members of the firm.
Enterprise state. Work in commercial enterprises wage-earners, interns and people on . In non-profit companies labor activity is carried out not only by the people mentioned above, but also by volunteers, volunteers and the participants themselves.
Sources of finance. Businesses make money from their activities and equity participation in the capital of third parties. Organizations of a non-profit orientation receive funds from funds, the state, investors, businesses (this applies to external revenues), as well as from their members, leasing premises, interest on deposits, stock market operations, etc. (this applies to internal revenues) ).
Organizational and legal form. According to Art. 50 of the Civil Code of the Russian Federation, commercial enterprises can operate as LLC, JSC, PJSC, production cooperative, MUP, limited partnerships, SUE or general partnership. Non-profit enterprises exist in the form of charitable and other foundations, institutions, various religious associations, consumer cooperatives and other forms permitted by law.
Legal capacity restrictions. Commercial enterprises are distinguished by universal or general legal capacity, they have civil rights and perform duties that allow them to carry out any activity that does not contradict the law of the Russian Federation. Limited legal capacity is inherent in non-profit enterprises. They have only those rights and obligations that are prescribed in the founding documentation, directly corresponding to the achievement of the goals set.
The body registering the enterprise. Registration of commercial companies tax office, for non-profit enterprises there is the Department of Justice.

A commercial organization is created with the aim of making a profit, while a non-profit organization is aimed at achieving goals of a different, non-material nature.

We have mentioned the main differences between for-profit and non-profit businesses, but there are actually more. Much depends on the specifics. There is also a narrow specificity regarding bookkeeping. For NGOs, it is much more complicated, and for this reason, their founders almost never manage to do without a professional accountant.

Division of organizations into commercial and non-commercial is carried out depending on the availability during the creation and activities of the organization, as the main goal of creating commercial organizations is:

Making a profit, while non-profits can engage in entrepreneurial activities;

Profit between commercial organizations is divided between their participants;

The profit of non-profit organizations is used to achieve the goals for which they were created;

A commercial organization has general legal capacity, a non-commercial organization has special legal capacity;

Commercial organizations can only be created in the form of economic partnerships and companies, production cooperatives, state municipal unitary enterprises;

Non-commercial organizations can be created in the forms provided for by the Civil Code of the Russian Federation and other laws.

Depending on the nature of the rights of the founders, legal entities, in respect of which their founders have property and liability rights, do not have rights. Thus, in order to resolve the issue of choosing a form of activity in any area, it is necessary to study all aspects of the legislation that determine the position of legal entities in particular, as well as organizational and legal forms. Legal entities differ depending on whether their founders (participants) retain any rights in relation to the property of the created organization. The founder is the entity (natural or legal person) that creates this organization and transfers part of its property to its ownership, economic management or operational management. In fact, the founder is the person or persons who signed the constituent documents of the created legal entity.

According to this criterion, legal entities are divided into four types:

1) organizations on whose property the founders (participants) do not retain any rights (all types of non-profit organizations, with the exception of non-profit partnerships),

2) organizations in respect of whose property the founders (participants) retain the rights of obligation (partnerships and companies, cooperatives, non-commercial partnerships),

3) organizations in respect of whose property the founders retain the right of economic management (subsidiaries),

4) organizations in respect of whose property the founders retain the right of ownership (state and municipal unitary enterprises, federal state enterprises, institutions).

Depending on the methods of creation and goals of activity, legal entities divided into public and private. It is customary to refer to legal entities of public law those organizations that are created against the will of individuals, by issuing legal acts by bodies state power and management. First of all, this is the treasury of the Russian Federation (represented by the Ministry of Finance of the Russian Federation), as well as state (municipal) enterprises and institutions, which are usually created in accordance with presidential decrees, government decrees, orders of state property management committees and state property funds. Thus, paragraph 1 of article 115 of the Civil Code explicitly states that a federal state-owned enterprise is formed only by decision of the Government of the Russian Federation. Legal entities are divided into commercial and non-commercial organizations. Commercial legal entities are those whose purpose is to make a profit by carrying out any activity not prohibited by law.

Commercial organizations include the following:

Business partnerships are contractual associations of several persons for joint management entrepreneurial activity under a common name.

A general partnership is a business partnership, the participants of which jointly and severally bear subsidiary liability for its obligations with all their property.

A limited partnership is a business partnership consisting of two categories of participants: general partners (complementary partners), jointly and severally bearing subsidiary liability for its obligations with their property, and fellow contributors (limited partners) who are not liable for the obligations of the enterprise.

The creation of general and limited partnerships, limited and additional liability companies, non-profit associations of legal entities (associations and unions) and non-profit partnerships is based on memorandum of association, through which non-state institutions, foundations and autonomous non-profit organizations can also be created if their founders are two or more individuals (legal entities). In accordance with the founding agreement, the parties (founders) undertake to each other to create a legal entity, determine the procedure for joint activities on its creation, the conditions for transferring its property to its ownership (full economic management or operational management), the procedure for withdrawing from its composition and accepting new members into the association, and other conditions for its participation in the activities of this organization. If the profit received by a legal entity is subject to distribution among the founders, they establish the procedure for distributing this profit. At the same time, the agreement defines the conditions and procedure for the distribution of losses from the organization's activities among the founders (clause 2, article 52 of the Civil Code of the Russian Federation). The memorandum of association differs from the agreement on joint activities in that its action does not end after the registration of a legal entity, but continues throughout the entire existence of the organization. Thus, the memorandum of association, which determines the internal relations between the members of the association, operates in parallel with the charter, which in this case is considered as component agreement on the creation of a legal entity.

Business companies- these are organizations created by one or more persons by combining (separating) their property for doing business.

Society with limited liability - a commercial organization, the authorized capital of which is divided into shares of certain sizes, formed by one or more persons who are not liable for its obligations. A feature of this form is that registration of LLC is carried out in the tax authority with simultaneous tax registration

Additional Liability Company- a commercial organization, the authorized capital of which is divided into shares of predetermined sizes, formed by one or more persons jointly and severally bearing subsidiary liability for its obligations in an amount that is a multiple of the value of their contributions to the authorized capital.

Joint-stock company - a commercial organization formed by one or more persons who are not liable for its obligations, with an authorized capital divided into shares, the rights to which are certified securities- shares.

Closed JSC- distributes issues of new shares between specific persons known in advance. The number of members is not more than 50, shareholders have the right of first refusal to purchase shares alienated by other shareholders.

people's enterprise - joint-stock company workers.

Open JSC- has the right to offer shares for purchase to an unlimited number of persons.

The founders of joint-stock companies, production and consumer cooperatives, public organizations conclude an agreement on joint activities between themselves, the purpose of which is to carry out jointly a single operation - the creation and registration of a legal entity. In the agreement, the founders determine the legal form future organization, determine the subject and goals of its activities, establish their rights and obligations to create an organization and form its property base, distribute among themselves the costs associated with the development constituent documents and registration of a legal entity. However, this order is not always observed. In practice, the founders' agreement on joint activities to create these types of organizations can also be concluded orally. Most often, the entire necessary preparatory process is carried out by an initiative group of several people, and formally the decision to create a legal entity is made by the general meeting of founders, which also approves the charter (prepared draft) and selects the governing bodies of the future association.

In both cases, after the adoption of the charter and registration of the established organization, the agreement on joint activities becomes invalid, and all relationships between the founders (participants) are determined in accordance with the charter.

Production cooperative (artel)- this is an association of persons for the joint conduct of entrepreneurial activities on the basis of their personal labor and other participation, the initial property of which consists of share contributions of members of the association.

State (municipal) enterprise- a legal entity established by the state or a body local government for business purposes or for the purpose of issuing especially significant goods (production of works or provision of services), the property of which is in state (municipal) ownership.

Unitary enterprise based on the right of economic management.

Unitary enterprise based on law operational management(federal state enterprise).

Commercial organizations may be created only in the forms expressly provided for by the Civil Code. This list is exhaustive (Article 50, 114 of the Civil Code, clause 1 of Article 6 of the Law on Enactment of Part One of the Civil Code of the Russian Federation). Commercial organizations are endowed with general legal capacity, i.e. may engage in any type of entrepreneurial activity not prohibited by law. However, the founders of any organization may establish in its constituent documents restrictions on employment certain types activities or indicate an exhaustive list of these types. In addition, for the implementation of certain types of activities, the list of which can only be established by law, a special permit is required - a license (Article 49 of the Civil Code). Consequently, a commercial organization, the founding documents of which do not contain an exhaustive list of activities and there are no prohibitions, has the right to require a license to engage in the relevant type of activity, and it cannot be refused on the grounds that this species activities are not mentioned in its charter.

Non-profit organizations are those that do not pursue profit as the main goal and do not distribute the profits received among the participants (Article 50 of the Civil Code). Non-commercial organizations can be created in any form provided for by law. Non-profit organizations include:

1. Consumer cooperatives- an association of persons on the basis of membership in order to meet their own needs for goods and services, the initial property, which consists of share contributions.

2. Homeowners associations- a non-profit association of persons - owners of premises for the joint management and operation of a single complex of real estate (condominium).

3. Public associations - non-profit association of persons on the basis of their common interests for the implementation of common goals.

3.1. Public organizations- associations based on membership.

In cases where two or more persons unite with each other to achieve a certain goal through property and personal efforts, we are dealing with an organization or association of persons. These are all types of business partnerships and companies (except for companies consisting of one person); cooperatives; membership-based public and religious organizations, non-profit partnerships, associations of legal entities. A distinctive feature of the union is the presence in it of a certain composition of participants or members.

If an association is formed by means of a constituent agreement, then the composition of the founders always coincides with its participants, since in the event of an exit or admission of new members, the constituent agreement is renegotiated (the old one is destroyed and a new one is signed). It turns out that the association is created, as it were, anew, in a new composition, although this does not entail either reorganization or liquidation of the legal entity. If the organization is created by means of a joint activity agreement, then the composition of its founders, as a rule, does not coincide with the number of future participants, which usually become much larger. The exit and admission of new members are not reflected in any way in the constituent documents of the organization, which actually only keeps records of the current number of its members (for example, the register of shareholders). Accordingly, the procedure for exit and acceptance is quite simple (sale or purchase of shares in an open joint-stock company, decision-making by a majority vote of those present at general meeting members in a cooperative, etc.).

3.2. social movements- mass associations without membership.

3.3. Public funds - non-membership associations, the purpose of which is to form property and use it for socially useful purposes.

3.4. Public institutions- non-membership organizations, the purpose of which is to provide a specific type of service in the interests of the participants.

If one or even several founders segregate part of their property and transfer it to the created entity for the purpose of solving any problems that are not directly related to the personal interests of the founders who allocated this property, such legal entities are called institutions. These include government and municipal enterprises, subsidiaries; all types of institutions proper (which can be both public and private); non-membership autonomous non-profit organizations and foundations. The peculiarity of these organizations is that they were all created, established by someone, but they have neither participants nor members. In essence, they are "targeted" or "personalized" property dedicated to a common purpose. In some cases, even changing the constituent documents of such an organization is very difficult. For example, if the charter of the foundation does not provide for the possibility and procedure for changing it, then the charter can only be changed in judicial order at the request of the bodies of the fund or the body authorized to supervise its activities.

3.5. Bodies of public amateur performance - associations that do not have membership, the purpose of which is to jointly solve various social problems citizens at the place of residence, work or study.

4. religious organization- an association of citizens whose main goal is the joint confession and dissemination of faith and has signs corresponding to these goals (ceremonies, teaching religion, religious education).

6. institution- an organization created by the owner to perform functions of a non-commercial nature and financed by him in whole or in part (have the right to operational management of property, the owner bears subsidiary responsibility).

Subsidiaries, funds and institutions are most often created by a unilateral declaration of will (unilateral transaction) of an individual founder - a legal entity or an individual. The founder decides on the establishment of the organization, approves its charter and submits it to the appropriate government agency application for registration in in due course. A similar procedure is performed if a limited liability company or a joint stock company is created, consisting of only one person, provided for by Article 88 of the Civil Code of the Russian Federation and the legislation of many European countries.

7. State Corporation- a non-profit organization established by the Russian Federation by issuing special law for the implementation of social, managerial or other socially useful functions.

8. Non-commercial partnership- a non-profit organization, whose members retain the rights to its property, created to assist its members in conducting generally useful activities (state registration of a non-profit partnership).

9. Autonomous non-profit organization- a non-profit organization established on the basis of voluntary property contributions, which aims to provide services to all interested parties.

10. Association (association or union) of legal entities- a non-profit organization formed by several legal entities to conduct activities in their interests.

Thus, when deciding on the choice of a form of activity in a particular area (to carry it out as a citizen - individual or create an organization - a legal entity), it is necessary to first study all the features of the legislation that determine the position of legal entities in general (as subjects of civil rights and obligations), and the rules relating to individual organizational and legal forms of legal entities. Such knowledge is also important for those who, in the course of their activities, encounter a legal entity in order to correctly determine its legal status, the procedure and conditions for its participation in commercial circulation, the responsibility that a legal entity and / or participants in a legal entity will bear for its obligations.

Taking into account all of the above, it is possible to characterize a legal entity as an organization recognized by the state as a subject of law, which has separate property in ownership, economic management or operational management, is independently responsible for its obligations with this property, can acquire and exercise property and personal non-property assets on its own behalf. rights, bear obligations, be a plaintiff and a defendant in court.

Always your business partner,
"Unified Registrar"

Types of human activity. Human activity in modern society, in terms of how its results are used, can be divided into two groups: market and non-market activities.

Market activity- is a human activity aimed at creating goods and providing services sold on the market.

Non-market activity- this is a human activity to create goods and provide services that are not intended for sale and purchase.

Types of market activities

Commercial organizations are legal entities pursuing profit as the main goal of their activities. Such organizations can be created in the form of economic companies and partnerships, production cooperatives, state and municipal unitary enterprises.

Non-profit organizations are legal entities that do not have as the main goal of their activities the extraction of profit and do not distribute the profits received among the participants. They can be created in the form of consumer cooperatives, public or religious organizations (associations) financed by the owners of institutions, charitable and other foundations, as well as organizations of other forms provided by law.

Thus, market activity according to its purpose is divided into commercial and non-commercial.

Commercial (entrepreneurial) activity - it is a market activity aimed at making a profit or market income.

Non-commercial activity - it is a market activity that is not intended to make a profit, but the results of which are nevertheless intended for sale and purchase.

commercial activity

To designate commercial activities different terminology may be used.

The term " commerce", or "commercial activity", originally meant only trade, merchant market activity, which had as its goal the receipt of profit from various kinds trading operations conducted by merchants first between countries (trade with overseas countries), and then within their own countries as various kinds of feudal restrictions on trade are removed.

The term " entrepreneurship”, or“ ”, in contrast to commercial activities, used to mean market activities associated with usury, and later - with production one or the other bulk goods for sale (primarily to the state in connection with its military needs), with construction on order.

Commerce and entrepreneurship, as special types of market activities aimed at obtaining, were characteristic of pre-capitalist production.

With the development of the capitalist economy, the sectoral source of profit ceased to have any special significance, since any human activity began to be used to increase capital, to make a profit. Capital conquered production, and then all other types of human activity, destroyed feudal relations, opening up scope for development. market relations not only in breadth, but also in depth.

This found expression in more common term"". This term has come to mean any market activity that brings profit to the person who carries out such activity, regardless of what is its tangible (or intangible) result.

Literal translation from of English language The term "business" means, first of all, work, business. However, in a market economy, only such a business is of greatest importance, which brings the person who performs it a monetary income, profit. That's why this term gradually began to be used as a market concept of any substantive activity aimed at making a profit.

In the future, the terms "business", "entrepreneurship", "commerce" will be used as synonyms, meaning market activity, which is aimed at making a profit.

commercial activity- part of entrepreneurial activity and differs from it only in that it does not cover the process of production of goods.

Commercial activities related to:

sale of goods and services;
activities to supply the enterprise with material resources;
trade and intermediary activities.

Types of commercial organizations

The Civil Code of the Russian Federation provides for the following possible forms business organization:

Economic partnership is a commercial organization, the authorized capital of which is divided into shares (contributions) of its participants (founders), who are liable for its obligations with their property.

Economical society is a commercial organization, the authorized capital of which is divided into shares (contributions) of its participants (founders), not responsible for its obligations with property belonging to them and risking only their shares (contributions).

Production cooperative (artel) is a commercial organization that unites citizens on a voluntary basis on the basis of membership, personal labor and other participation and making property shares.

State (municipal) unitary enterprise- this is a commercial organization created by the state (municipal government) and not endowed with the right of ownership to the property assigned to it by the owner.

Benefits of Capital Pooling

Three of the four forms of entrepreneurial activity are some form of association of separate, individual, private capital.

The main advantages of capital pooling compared to are as follows:

the pooling of capital allows it to quickly increase, and therefore quickly expand this or that commercial activity;
distribution of responsibility for the safety and effective use joint capital;
freeing up businessmen's time for personal life, education, recreation, treatment, etc.;
combining the experience and knowledge of capital owners, expanding opportunities to attract highly qualified specialists in all areas of activity;
the owners of the combined capital bear the risk only within the limits of their contributions.

Features of a production cooperative

A production cooperative as a form of business organization may not differ economically from a business partnership or company. It is assumed that the members of the production cooperative take personal labor participation in its activities. However, on the one hand, the same can take place in small business partnerships and companies, and on the other hand, the law does not exclude the possibility of membership in a production cooperative of legal entities and forms of participation in its work other than labor.

Features of a unitary enterprise

The main difference between a business partnership and a company and a unitary enterprise is that, firstly, the property they possess belongs to them by the right of ownership, and secondly, by the right of economic ownership or operational management. In practice, there is usually a second difference between these forms of commercial organizations, which consists in the fact that unitary enterprises always have only one owner (the state or a municipal government body), while business organizations usually have several such owners (although the law allows for the possibility that They also have only one owner).

The difference between a partnership and a society

A business partnership differs from a business partnership in the form of responsibility of their members, or in the amount of risk they bear when participating in a particular business organization. This liability can be full, i.e. include liability with all the property of a participant in a commercial organization, regardless of the size of his contribution to its authorized capital, or partial, limited, i.e. limited to the size of his share (contribution) in the authorized capital of this organization.

A business partnership is based on a contribution to the authorized capital and full property liability of its members. A business company is based on a contribution to the authorized capital, but the liability of its members is limited only by the size of the contribution itself.

Types of business partnerships

A business partnership can exist in two varieties: a full partnership and a limited partnership.

General partnership- this is a business partnership in which all its participants, called "general partners", are liable for its obligations with their property.

Faith partnership- this is a business partnership in which not all of its participants are liable for its obligations with their property, but there are one or more participants who do not take part in the business activities of the partnership, and therefore bear the risk of losses only within the limits of their contributions.

Any person can be a participant in only one general partnership or be a general partner in only one limited partnership.

A participant in a general partnership cannot be at the same time a general partner in a limited partnership and vice versa.

The organization of any partnership is based on the personal trusting relationship of its participants. Without trust, a partnership is impossible, since the risk of its participants is unlimited by nothing (except for the size of their personal property).

The classification of commercial organizations is shown in fig. 3.

Non-market activity

If the result of the activity of a person or an organization as a whole is not intended for sale on the market, then it is not sold and does not bring profit, respectively, its initial goal is neither its receipt nor the sale of the product of labor itself - therefore, such activity is called non-market activity.

In practice, under certain circumstances, the results of non-market activities may enter the market and circulate on it as ordinary goods and bring some income in relation to the costs of the person who put them on the market, or there may be a process of turning non-market activities into market ones, as, for example, some social services, previously provided to members of the society in a non-market way (without any payment on their part), become paid services. Accordingly, reverse transformations of market activity into non-market activity can also take place.

Non-commercial activity

If the result of the activity of a person or organization as a whole is realized on the market, but does not have the goal of making a profit, then such activity is called non-commercial activity and does not apply to business, commerce or entrepreneurship.

Non-commercial activity formally occupies an intermediate position between market and non-market activities. In fact, non-commercial activity is a special kind of commercial activity. Its essence is not in the absence of income, profit, i.e., the excess of revenue over costs, but in a special procedure for their use, established by the legislation of a particular country.

In the Civil Code Russian Federation The concept of non-commercial activity includes two points:

the profit received as a result of it is not the purpose of the activity of the relevant organization;
the profit received is not distributed among the participants of such an organization.

In other words, what is common between commercial and non-commercial activities is that both can result in profit, and the difference comes down to how this profit is used in the future: whether it is distributed directly between its creators and organizers or spent on statutory purposes.

The rights, obligations, obligations, composition and division of power between the founders (participants) are determined legal form enterprises. Two main forms can be distinguished - business partnerships and business companies. At the same time, a partnership is an association of persons, and a society is an association of capitals.

1) public and religious- voluntary associations of citizens on the basis of their common interests to meet spiritual and other non-material needs. Public and religious organizations have the right to carry out entrepreneurial activities only to achieve the goals for which they were created;

2) funds- non-profit organizations that do not have membership. Funds are created on the basis of voluntary and property contributions from legal entities or citizens. They pursue socially useful goals. Foundations are allowed to create business companies or participate in them;

3) non-profit partnerships- organizations based on the membership of citizens and legal entities that create them. The goal is to meet the material and other needs of the partnership participants. When leaving a non-profit partnership, its members receive a part of the property or its value, which they transferred upon entry. Membership fees are non-refundable. Example: Society of the Blind;

4) institutions- non-profit organizations created by the owner (state or municipal structures) to carry out managerial, socio-cultural and other functions. The institution is responsible for its obligations with the funds at its disposal. Institutions are wholly or partly funded by the owner. The property of the institution is assigned to it on the basis of the right of operational management. Example: universities, public schools;

5) autonomous non-profit organizations- organizations created by citizens or legal entities on the basis of voluntary contributions. The goal is to provide services in the field of health, science, education, sports, etc. Autonomous non-profit organizations do not have membership. The property transferred to these organizations by the founders is their property. Example: private schools, notary offices, private clinics;

6) associations of legal entities- associations and unions that are created for:

a) coordination of business activities of commercial organizations;

b) protection of common property interests of commercial organizations;

c) coordination of protection of interests.

Members of associations and unions retain their independence and the right of a legal entity. Examples: Association of Russian Banks, Round Table of Russian Entrepreneurs.

All non-profit organizations are divided into state and non-state, but state non-profit organizations prevail.

The main differences between non-profit organizations and commercial ones:

1) profit is not the purpose of the activity;

2) non-profit organizations should not pay dividends and enrich their founders;

3) non-profit organizations are much more open to public control.

An important activity of non-profit organizations is charity.