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FEDERAL RAILWAY TRANSPORT AGENCY

Federal State Budgetary Educational Institution

higher vocational education Russian Federation

"MOSCOW STATE UNIVERSITY OF COMMUNICATIONS (MIIT)"

LEGAL INSTITUTE

Department of "Civil Law and Civil Procedure"

COURSE WORK ON CIVIL LAW

topic: "Commercial and non-commercial organizations"

Moscow - 2015

Introduction

2.1 Commercial organizations

Conclusion

List of used literature

Applications

Introduction

Not only individuals take part in material circulation, but also legal entities - organizations that are being formed, operating and ceasing to function in a special regime established by law.

The emergence and formation of the institution of a legal entity is due to the complication of financial and social relationships, the need to meet the economic, administrative and cultural needs of the community.

To carry out their activities, organizations are required to enter into various commodity relations with other participants in civil circulation. For example, companies in order to manufacture a certain product must be supplied with raw materials and have a way to sell it to others; educational establishments have a need to purchase books, PCs and other components.

If, under such circumstances, organizations cannot be given the appropriate status and rights (legal personality), they will not be able to function naturally. As a result, organizations for a role in material circulation are recognized as subjects of civil law, namely legal entities. This is precisely the relevance of the topic of this term paper.

Organizations operating on the market differ according to the form of ownership in which they are based, according to the methods of formation, the nature of work, internal structure, etc. However, they have common features that help to classify them as legal entities.

With the help of the grounds for classifying legal entities, we can determine: what are the rights of the founders (participants) of a legal entity in relation to their property; you can define the goals of the organization (commercial and non-commercial); consider forms of ownership (public and private); determine the scope of property rights of the organization.

Commercial organizations (LLC, JSC, unitary enterprises etc.) aim at making a profit by producing goods or providing services.

Non-profit structures may declare the achievement of various non-material benefits as the purpose of their existence: charity, educational services, scientific research.

The purpose of this course work is to disclose the concept of commercial and non-profit organizations

Consider the concept of legal entities;

Identification of signs of a legal entity

Consideration of types of legal entities;

The object of the study is public relations regarding commercial and non-profit organizations.

The subject of the study is the consideration of the concept of a legal entity as a subject of civil law, the identification of its features and types.

The theoretical basis of the study is the work of such scientists as Alekseeva S.S., Bratus S.N., Emelina A.V., Ivanov V.I., Kamyshansky V.P., Korshunova N.M., Kalpina A.G., Klinova N.N., Kasyanova G.Yu., Karelina S.A., Kuzbagarova A.N., Nazarova D.V., Rassolova M.M., Sumskogo D.A., Sadikova O.N., Sukhanova E. .A., Tolstoy Yu.K., Tikhomirova M.N. and etc.

The normative base of work is the Constitution of the Russian Federation,

Civil Code of the Russian Federation and other regulatory legal acts of the Russian Federation in the field of regulation of issues of state property.

The empirical base of the study is the rulings of the Supreme Arbitration Court of the Russian Federation, federal arbitration courts of the Russian Federation districts, reviews of the judicial practice of the Supreme Arbitration Court of the Russian Federation.

Chapter 1. The concept of a legal entity

1.1 The history of the emergence and development of the institution of a legal entity

In historical science, discussions about the emergence of such an institution of law as entity. Thus, many scientists and thinkers consider the municipalities and religious associations of Ancient Rome as types of legal entities endowed with a certain set of property rights. However, it should be noted that these associations and organizations did not have the qualities and characteristics that would define them as legal entities in the modern meaning of this term. In addition, in the entire system of Roman public and private law, there was no category and designation of a legal entity, which could serve as a basis for asserting the origin of this institution in the era of antiquity Pokrovsky, I.A. The main problems of civil law [Text] / I.A. Pokrovsky. - M.: Yurist, 2013. - S. 126. Despite this, one should not deny the fact that the development of social relations in Ancient Rome significantly influenced the further emergence of such a subject of law, which would be isolated from property individuals.

The emergence of a genuine legal entity as a full-fledged subject of law and a participant in civil trade should be attributed to the time of the economic upsurge and prosperity of Holland at the end of the 16th century. By this period of history, the indicated Western European state, which was then the northern province of the Netherlands, survived the events of the outbreak of the bourgeois revolution, and also freed itself from the yoke of Spanish rule. In the course of seizing power into its own hands, the Dutch merchant bourgeoisie, relying on the state apparatus, created the conditions for the development of new economic relations. The transformations carried out opened up huge opportunities for trade and manufactory production. At the same time, although guild production continued to exist, the capitalist manufactories that entered the economic environment of Holland significantly forced them out of the arena. All this gave a significant impetus to the development of capitalist relations, which were due to the emergence of numerous joint-stock companies in the territory of this country Shershenevich, G.F. Textbook of Russian civil law [Text]: textbook for universities / G.F. Shershenevich. Change and additional - M.: Statute, 2012. - S. 127.

According to some sources, in 1595-1602. The Dutch East India Company, which represented the association of Amsterdam merchants and included a large number of branches and joint-stock companies. Among them, the most prominent was the Dutch West India Company, as well as the Surinam, Northern and Levan companies. Initially, on the basis of the regulations of the East India Company, called "octroa", its members were forbidden for 10 years to withdraw from its membership, as well as to accept new members. The contributed shares, we note, were unequal, and the share of profit received by the participants was distributed in proportion to the size of their trade. Subsequently, however, exit from the company was allowed, as well as the sale of shares to third parties and the admission of new members. The shares of each member of the company were divided into equal parts, which became the subject of "exchange turnover".

These parts began to be called by the term known to us, shares that could be sold and bought without hindrance, although, nevertheless, shares like securities, embodying the right to participate in the organization, did not exist then. Let us especially note that at that time the company was managed by a Council of 17 people, who was obliged to give a timely report on the activities of the organization. In 1622, the members of the East India Company were given the right to elect persons involved in the affairs of the company, and a special body was established in the person of two main members who annually checked the accounts of all branches. Moreover, the Amsterdam Stock Exchange, formed in the 17th century, was largely of the same importance as the world's largest stock exchanges currently have. In this regard, we see that the emergence of legal entities in this period of time was directly related to the sharp rise in the economy and the development of trade, which required the unification of individuals to jointly solve the problems facing them.

Further development joint stock form legal entity continued in other European countries - England, France, Germany. For example, France borrowed from the Netherlands the principles of the joint-stock system, although the Dutch term "actionist", which is also found in German literature, is gradually being replaced by the later French term "shareholder", which appeared in 1686. Another proof of the continuity of the development of a legal entity is the institution of the exchange, although it originated in Italy, but by origin this term is Dutch, which gained its distribution in Italy only in the 17th century. Despite many borrowings, English legal entities, for example, differed significantly from Dutch companies. Thus, the English East India Company arose thanks to the initiative of private entrepreneurs, and not government measures, although as early as December 31, 1569, the English Queen Elizabeth I granted a privilege for 15 years for the right to trade in India, and the company received the rights of a corporation, monopoly trade, as well as benefits for the import and export of goods.

In connection with the scientific justification for the emergence of the concept of a legal entity, there have been many opinions and theories on this matter.

Thus, based on the views of Friedrich Savigny and Bernhard Windscheid, a legal entity was presented as an “artificial entity” created by the legislator to fictitiously link subjective rights and obligations to it, which actually belong either to its founders, that is, individuals, or both. remain "subjectless" Savigny F.K. system of modern Roman law. T.1. M.: Statut, 2011. - P. 139. In the further development of this position, the so-called theory of "target property" was put forward, the adherent of which was Alois Brinz. He argued that the rights and obligations can belong to a specific subject, and serve only a specific purpose. In the second case, the participation of the subject of law itself is not required, since its functions are performed by property isolated for this purpose. These actions include responsibility for debts committed to achieve the designated goal. Moreover, according to Alois Brinz, this association is endowed with the properties and features of a subject of law, and therefore, there is no need to introduce such a concept as a legal entity Shershenevich, G.F. Textbook of Russian civil law [Text]: textbook for universities / G.F. Shershenevich. Change and additional - M.: Statut, 2012. - P. 169. This approach, despite the foregoing, required the recognition of a legal entity as a subject of law, as well as determining the nature of its activities and the basis of legal capacity. However, the existence of non-subjective relations excluded the presence of a legal entity's will and corresponding interest, which, of course, made it difficult to explain independence in its actions, decision-making, as well as the nature of responsibility for them.

Another offshoot from the theory of "fiction", affecting the formation of the concept of a legal entity, was the theory of interest, based on the research of the famous scientist and lawyer of Germany, Rudolf von Jhering. He proved the idea that, in reality, the complex of rights and obligations of a legal entity belongs to individuals who have common property at their disposal, and, therefore, it is they who receive profit from its sale. Based on this, it can be judged that the common interest of the founders is represented by the legal entity itself, of which they are a part. According to Iering, a legal entity should be considered as a single and indivisible center for its participants, specially created with the help of a special technique for the most beneficial interaction in the process of achieving certain goals.

Gradually, with the development of the institution of legal entities in Europe, alternative approaches began to emerge as opposed to the theory of "fiction". So, over time, the recognition of a legal entity as an acting subject of law nevertheless appeared. The supporters of this concept should include Professor N.S. Suvorov, who believed that any "civilistic" theory of a legal entity should be inextricably linked from the point of view of its necessity for public law. He argued that a legal entity is "not a fiction and not a target property, but the substratum of both a corporation and an institution is people." In German political and legal thought, almost at the same time as the previous positions, an opinion is affirmed that a legal entity is considered as “a special social organism or a human union with its own will that does not represent the totality of interests of individual individuals”. In addition, the German jurist Otto von Gierke, in support of this concept of the definition of the concept of a legal entity, connects it with a “corporeal-spiritual organism”, “union personality”. Many French thinkers, namely R. Salleil, P. Michou, shared the views of Gierke, suggesting that the reality of the existence of such social "organisms" requires their recognition as a law, and not their simple artificial institution.

In the last period, the theory of fiction is gradually replacing the theory of social reality and it has a chance to restore its "pre-revolutionary position" and, in an updated form, take one of the priority places in the interpretation of the essence of a legal entity. To her modern followers, one can to some extent include M.I. Braginsky Braginsky M.I. Legal entities (legislative models) // Abstracts of reports at the International scientific-practical conference "Civil legislation of the Russian Federation: state, problems, prospects". The concept and predictive estimates of the branch of civil legislation. - M.: Publishing House of the Institute of Legislation and Comparison. jurisprudence, 2013. - S. 10-13.

The authors of the theory of association (Van der Yovel, Vareil - Sommier and followers) conceived of an association as a form that allows members to combine their property in order to insure against the risk of foreclosure on property on personal shares of members of the association.

Moreover, the French scientist M. Planiol, the author of the theory of collective property, believed that the issue was not even in the difference between individuals and legal entities - but in two different types property: individual and collective, "A fictitious person (legal entity) is only a means designed to simplify the management of collective property" Gulyaev, A.M. Russian civil law [Text]: tutorial/ Perer. - M.:, 2013. - S. 51.

Under the name of a legal entity, one must understand collective property taken apart from others and consisting in the possession of a more or less significant group of people, different from individual property.

Thus, most of the theories of a legal entity are united by a provision that could be succinctly formulated as follows: a subject of law, in addition to a person, can be an entity that has independent rights and obligations.

It is known that at the beginning of the XX century. in Russian Empire there was a multi-structural economy: relations between enterprises were regulated mainly by economic legislation, and civil law norms played the role of a common part - the foundations - and directly regulated those relations where at least one party was an individual. Many new terms have entered the scientific and practical circulation: "socialist property", "personal property", etc. - with the inclusion of words - "prefixes" in them, completely changing the meaning of the term. Words that traditionally constituted a legal thesaurus were filled with new, "Soviet" content. Such concepts as "thing", "goods", "movable and immovable property" were practically put out of use. "With the abolition private property on land, the division of property into movable and immovable property has been abolished, "read the note to Article 21 of the Civil Code of the RSFSR of 1922.

Fundamental developments in the field of the concept of property, already since the 1920s, in one way or another, were attempts to find answers to these questions. Dividing the concept of ownership into the powers of the owner, civil law simultaneously investigated the relationship between the concepts of ownership, owner and subject of rights. One of the main legal forms in the property turnover of the country at that time there were trusts - large production and economic units that acted as managers of state property. The trusts have become a cell of the unified state economic organism that is being built; subsequently, on the basis of the largest of them, industrial branches and "production" people's commissariats (future ministries) arose. The trusts sometimes included up to several dozen individual enterprises. Since the enterprise was property (in the physical sense) a separate and structurally organized entity, it became a subject of Soviet law, the owner of the right operational management. Giving the non-owner certain powers (powers), the state made the enterprise a Soviet legal entity. The paradox, however, is that the Soviet system denied private law and property. V. I. Lenin wrote: “We do not recognize anything “private”, for us everything in the field of economy is publicly legal, and not private. Hence, to expand the use of state intervention in “private” relations; ; to change not the corpus juris romani [code of laws of Roman law] to civil legal relations", but our revolutionary legal consciousness. "In 1920-1922, V. I. Lenin, despite his illness, paid considerable attention to the creation of a new "civil" legislation of the country , dedicated a number of letters to this, including "On the Tasks of the People's Commissariat of Justice in the New Economic Policy", "On the Civil Code of the RSFSR", "On the Draft Civil Code", etc.

In the theoretical sphere, already during the period of the first codification of civil legislation in the early 1920s, a heated discussion began about the concept of a legal entity and the legal nature of state organizations, as well as Soviet cooperatives, including collective farms.

So, P.I. Stuchka came to the conclusion that state organizations, in particular trusts, have a socialist nature only in the production sphere, that is, where they are subject to the norms of administrative and economic law. Gulyaev, A.M. Russian civil law [Text]: textbook / Perer. - M.:, 2013. - P. 69. In the commodity turnover, in relations with a private trader, a cooperative, as well as among themselves state institutions interact according to the norms of the Civil Code. The author of the two-sector theory of law did not seek to determine the content of the legal capacity of trusts and other state organizations, but only indicated the area where, in his opinion, the civil personality of trusts could manifest itself.

One of the earliest attempts to determine the origins of state recognition of civil legal personality for trusts was undertaken by S. N. Landkof, who, in particular, wrote that "collective state property, divided into separate parts for reasons of expediency, is the material base that requires for the sake of technical conveniences, legal impersonation.The complex property of an association, which is entirely intended to perform a certain economic function, regardless of the constant change of its parts, is a subject of law with limited liability"Gulyaev, A.M. Russian civil law [Text]: textbook / Perer. - M .:, 2013. - P. 70.

Thus, the property (object of law, thing), intended for the implementation of a specific purpose, became the subject of law. In this, the views of S. N. Landkof coincide with the theory of the target property of A. Brinz and E.-I. Becker. But if the authors of the theory of property goals deny the legal entity as a subject of law and speak of the existence of non-subjective rights, then S. N. Landkof prisms behind property not only the presence of independence, purposefulness, but also legal personality.

Important for the analysis of the situation in the economic complex of the USSR in the 1920s was the work of V. Benediktov "Legal nature state enterprises", in which the author partly shares the point of view of P.I. Stuchka on the dual legal nature of state organizations. "In different areas of relations," writes A.V. law "Ibid. S. 71. The relations that develop between trusts and higher bodies, management and control bodies are characterized not as relations between legal entities of count law, but as relations between government bodies"of the same state", therefore, the relations of the state to "with other state bodies are organizational and technical, and not legal." Only relations with third parties have, according to the scientist, a legal nature, relations with citizens, cooperatives, business partnerships - "this is the area in which, first and foremost, the legal personality of the trust is." The organizational and technical relations that developed between trusts and higher state bodies, as well as between trusts, are characterized by a number of features (circumstances).

An analysis of the legislation of the 1920-1930s allows us to conclude that the state gradually excluded the enterprise from the scope of civil law and subordinated production units to administrative regulations.

After the nationalization of industry and large agricultural holdings owned by private individuals, and the declaration of "people's property" of the land, its subsoil, forests and other wealth, in essence, the only owner in the state remained itself in the linden of organizations, institutions and enterprises. In addition, collective farms, cooperatives, miners' artels, etc., were recognized as subjects of law. But the share of their "property" in the total property mass was not large, and their role in the country's economy was insignificant. The legal status of both collective farms and cooperatives differed little from the legal status of state enterprises. Until 1988, the status of collective farms and cooperatives was determined mainly by by-laws - decrees of the governments of the USSR and the republics. The scope of the legal capacity of cooperative organizations compared to the legal capacity of other legal entities was significantly limited.

Of course, citizens were also subjects of law, but due to the abolition of private ownership of tools and means of production, the prohibition of private entrepreneurial activity economic importance individual labor, handicraft production and handicrafts was negligible and was reduced for the most part to satisfying the personal and domestic needs of citizens.

Thus, during the formation of the foundations of a market economy, lawyers have to abandon many theories, concepts, constructions of Soviet civil law, which in principle does not detract from the importance of the latter for Soviet economic practice.

In modern European legal literature, the history of the formation of the concept of a legal entity, unfortunately, is not given due attention. Even for German legal science, which previously put forward many concepts, there is now an indication that a legal entity should be considered as a generalizing concept that serves to recognize “persons or objects as legally capable organizations”, and the essence of this concept is explained by numerous theories that “have no practical values." Such a cardinal approach is particularly inherent in both continental and modern Anglo-American law, pointing to the above opinion, according to which the essence of a legal entity has a “legal and technical nature”, which allows separating property and limiting the liability of its founders.

1.2 The essence of a legal entity

legal entity property cooperative

The concept of a legal entity is enshrined in Art. 48 of the Civil Code of the Russian Federation "Civil Code of the Russian Federation (Part One)" dated November 30, 1994 No. 51-FZ (as amended on October 22, 2014) // Collection of Legislation of the Russian Federation, 05.12.1994, No. 32, art. 3301. In accordance with it, the concept of a legal entity applies only to organizations that have separate property and are liable for their obligations, can acquire and exercise civil rights and bear civil obligations on their own behalf, be a plaintiff and defendant in court / Kamyshansky V.P., Korshunov N.M., Ivanov V.I. M.: Eksmo, 2014. - S. 67 ..

Also, organizations covered by the concept of a legal entity can, on their own behalf, exercise and acquire property, as well as personal non-property rights. They have the duty to be a defendant and a plaintiff in court. At the same time, organizations that fall under the concept of a legal entity are required to have an independent estimate or balance sheet.

The concept and essence of a legal entity allows us to highlight its main features.

A legal entity is nothing more than an organization that has any separate property in its economic management, ownership or operational management, and is responsible for its obligations with this property Braginsky M.I. Legal persons. // Economy and Law, 2012, No. 3. P. 18. Such an organization can, on its own behalf, exercise and acquire personal non-property and property rights, be a defendant and plaintiff in court, and bear obligations.

Legal entities are called special entities that have some specific features that are formed and terminated in a special order.

Before considering the signs and types of legal entities, it is necessary to understand what functions this institution performs.

First of all, it is the registration of collective interests. The institution of a legal entity streamlines, organizes internal relations between its participants, and also transforms their will into the will of the whole organization, while allowing it to act on its own behalf in civil circulation Braginsky M.I. Legal persons. // Economy and law, 2012, No. 3. P. 18.

The second function is the pooling of capitals. This means that a legal entity (especially a joint-stock company) is the optimal form for the long-term centralization of capital.

The third function is the limitation of entrepreneurial risk. The property risk of a participant can be limited by the amount of contribution to the total capital of a particular enterprise due to the construction of a legal entity Alekseeva E.V., Insolvency (bankruptcy) of legal entities. Prospect, 2015, pp. 13-14.

The fourth function is money management. This refers to the possibility of more flexible use of capital that belongs to one person in different areas entrepreneurial activity.

The features of a legal entity are nothing more than the internal properties that are inherent in it, and each of them is necessary. And all together, the signs of a legal entity are sufficient to recognize the organization as a subject of civil law.

Let us analyze what is the concept and essence of a legal entity.

The main feature of a legal entity is property independence.

With the help of separate property, a material base is created for the activities of this entity. Civil law, ed. Rassolov M.M., Alexy P.V., Kuzbagarov A.N. - 4th ed., revised. and additional - M.: 2010 - S. 232. For any practical activities appropriate tools are required: knowledge, equipment, funds. Based on this, the property isolation of a legal entity is nothing more than the union of such instruments into a whole property complex that belongs to this organization, as well as its delimitation from property belonging to other persons.

A legal entity has the right to possess property on the basis of:

*property,

* economic management,

*operational management.

No less significant is the sign of organizational unity. It lies in the fact that any legal entity is an organization with a certain structure, and sometimes representative offices and branches, management bodies, which are registered in the constituent documents.

A legal entity manifests its organizational unity in a certain hierarchy, as well as the subordination of the governing bodies (collegiate or sole), which make up its structure Civil law. Ed. Alekseeva S.S. - 3rd ed., revised. and additional - M.: 2011. - P. 65. In addition, it manifests itself in a clear and precise regulation of all relations between the participants.

Particular attention is paid to self-responsibility for obligations with one's own property. All legal entities, except for institutions financed by the owner, are liable for their obligations with all the property belonging to them Korkunov N.M. Lectures on the general theory of law. - L.: 2014, p. 148.

Since a legal entity acts in civil circulation exclusively on its own behalf, it has the opportunity to acquire, exercise civil rights, and bear obligations on its own behalf. Civil Law: Textbook / Kamyshansky V.P., Korshunov N.M., Ivanov V.I. M .: Eksmo, 2014. - S. 106 .. In addition, it can act as a defendant and plaintiff in court. This sign is considered final and at the same time is the purpose for which the legal entity is actually created.

On the trade names The law provides for certain requirements.

Legal entities have civil rights that correspond to the goals written in their founding documents. The legislation also establishes obligations that are directly related to the activities of a business entity. The possession of these legal possibilities is the legal capacity of the organization, which is able to be realized through its bodies. This tool of a business entity forms and expresses its will.

The bodies of a legal entity are called upon to manage its functioning. They are also an instrument acting in the turnover of property on his behalf. Thus, their work is recognized as the action of a directly legal entity. Being part of the organization itself, this legal instrument does not have independence. In this regard, he does not need to confirm his actions with a power of attorney.

The bodies of a legal entity may function on the basis of the representation of one person. It can be the CEO (director), as well as the president, chairman of the board, and so on. In such a case, this legal instrument is classified as a sole proprietorship.

Bodies of a legal entity lend themselves to grouping, for example:

On such a basis as the obligation to create a certain organizational and legal form in the structure of the organization: optional and mandatory bodies Cherepakhin B.B. Bodies and representatives of a legal entity. Works on civil law. M., 2011. S. 67. The creation of the first is often provided for by law. At the same time, bodies can be formed without legislative indications of such a possibility, based on the position of the internal documents of the organization (additional bodies) Shirokunova OV, How to open your own business. Creation of a legal entity. Phoenix, 2014, p.64.

Legislation sometimes provides for the creation of one body out of several possible ones (alternative bodies), etc.

Bodies of a legal entity are also collegial. This type of government is created in societies and partnerships, public organizations and cooperatives, unions and associations, that is, in corporate associations whose work is built on the basis of membership. Civil Law, ed. Rassolov M.M., Alexy P.V., Kuzbagarov A.N. - 4th ed., revised. and additional - M.: 2013 - P.59. The supreme body in such legal entities is the meeting of all its participants. Collegial decisions can also be made in various foundations where boards of trustees are established, as well as in scientific and educational institutions.

Sole Bodies legal entity are appointed or elected by its founders. Members of any company have the right to create a collegial instrument (board or council). The sole management bodies of a legal entity are also elected by them.

Along with the emergence of legal capacity, the organization also has legal capacity. It means the obligation of a legal entity to be liable for property damage, if any, was caused by its actions. There are likely to be situations where wage-earners organizations, fulfilling their labor obligations cause material damage to someone. And in such cases, the legal entity does not have the right not to answer for their misdeeds, since members labor collective perform his will Bryzgalin A.The. Civil law regulation of relations in the sphere of organization and activities of business entities: Abstract of the thesis. dis. ... cand. legal Sciences. Yekaterinburg, 2013, p. 15.

The legal capacity and legal capacity of newly formed organizations arise from the date when the registering body of legal entities makes an appropriate decision. The functions of this competent representative of the state include verification of compliance with all requirements that are mandatory for all newly formed business entities. After completing all required documents information about these organizations becomes publicly available due to the fact that they are entered in a special register, which is the same for all legal entities. A business entity can terminate its activities by conducting a liquidation or reorganization procedure.

All types of legal entities are divided into commercial organizations and non-profit ones.

We will consider the classification of legal entities in more detail in the next chapter.

Chapter 2. Classification and types of legal entities

2.1 Commercial organizations

Commercial organizations set the main goal of their activity to make a profit based on the results of their work. Non-profit organizations do not pursue the goals of making a profit or do not distribute profit among the participants Shitkina I.S. Legal regulation of the activities of commercial organizations by internal (local) documents. M.: Gorodetsizdat, 2013, p. 89. The concept and types of legal entities are determined precisely by their goals.

Commercial organizations according to Art. 50 of the Civil Code of the Russian Federation can be created only in the cases stipulated by it organizational forms"Civil Code of the Russian Federation (part one)" dated November 30, 1994 No. 51-FZ (as amended on October 22, 2014) // Collection of Legislation of the Russian Federation, December 05, 1994, No. 32, art. 3301.

Business partnerships are such associations of several partners for the purpose of organizing joint entrepreneurial activities or businesses, in which the participation of all individuals is necessarily sealed by an agreement or written agreement. Corporate law: The law of business partnerships and societies: A textbook for universities. Kashanina T. In Infra-M, Norma, 2014, p.97. The persons signing this main agreement are considered founders.

Depending on the type of property liability, partnerships are divided into full and limited.

1) the basis of this type of legal entities is an agreement between its founders;

2) this legal entity is a commercial organization and is created for the purpose of entrepreneurial activity;

3) the activity of a general partnership is the personal participation of all partners;

4) commercial activity in a general partnership is carried out on behalf of the partnership - a legal entity;

5) its participants are liable for its obligations with their property (the scope and nature of this liability is determined by Article 75 of the Civil Code of the Russian Federation) "Civil Code of the Russian Federation (Part One)" dated November 30, 1994 No. 51-FZ (as amended on October 22 .2014) // "Collection of Legislation of the Russian Federation", 05.12.1994, N 32, art. 3301.

The definition of a limited partnership is contained in Art. 82 of the Civil Code of the Russian Federation Ibid. A limited partnership, like a general partnership, is the oldest organizational and legal form of entrepreneurial activity. The composition of the participants includes two groups of participants, legal status which is different: full partners and investors (limited partners). General partners manage the affairs of the partnership and bear unlimited liability for its obligations. The latter do not participate in management, and their risk is limited by the size of their contributions Sumskoy D.A. Status of legal entities: Proc. allowance for universities. Moscow: ZAO Yustitsinform. perer. And extra. 2012. S. 43.

Business companies can be created in the form of limited liability companies, additional liability companies, joint-stock companies.

A limited liability company (LLC), as an organizational and legal form of entrepreneurial activity, is a simpler form of such an organization than a joint-stock company, but a much more complex form of organization than a partnership. Members of a limited liability company have shares in the charter capital of the company. Their size is determined by the agreement on the establishment of the company as a percentage or as a fraction Business Law Russian Federation: textbook / ed. ed. E.P. Gubin, P.G. Lakhno. - 2nd ed., revised. and additional M.: Norma, Infra-M, 2012. S. 125 . The share grants its holder the right to take part in the management of the affairs of the LLC, participate in the distribution of the profit of the LLC, receive information about the activities of the LLC, get acquainted with the accounting and other documentation of the LLC, alienate (sale, etc.) its share or part of the share in the authorized capital LLC and others. Civil law. General and Special Parts: Textbook / Poponov Yu.G., Fokov A.P., Cherkashin V.A., Cherkashina I.L., M.: KnoRus, 2011. - P. 61.

The advantages of an LLC are the minimization of the risk of the company's participants by the value of their shares, the absence of the need for personal participation in the activities of the LLC, and the minimum requirements for the formation and size of the authorized capital.

Currently, in Russia, a limited liability company is the most common organizational and legal form of entrepreneurial activity.

A joint stock company is a commercial organization in which the authorized capital consists of a certain number of shares Civil law. In 4 volumes. Law of Obligations: Textbook / Ed. E.A. Sukhanov. M.: Volters Kluver, 2014, p. 123. In this case, the participants are the Shareholders of the company, who are empowered to participate in the activities of the company.

There are two types of joint-stock companies - this is a Closed Joint-Stock Company, in which shares are distributed only among a certain circle of persons, the number of which cannot be more than 50, and an Open Joint-Stock Company, in which the number of shareholders is already more than 50 and the shares are distributed among an indefinite number of persons and are sold opened Kasyanova G.Yu., Limited Liability Company. Abacus, 2013, p. 69. In the charter, you can prescribe all sorts of ways to provide yourself with guarantees, the issue of stock turnover and their value is very finely regulated. If a company is going to take part in exchange activities, then it simply needs shares. There are more subtleties in the activities of a CJSC, OJSC, than in the activities of an LLC, therefore, for a preliminary consultation, and even more so for drafting the charter of an organization, we recommend contacting specialists, including those in corporate law Gabov A.V. Transactions with interest in the practice of joint-stock companies: problems legal regulation. M.: Statut., 2015. S. 23.

The person participating in the transfer of rights and obligations - the successor must have the legal capacity of a legal entity, have a strictly defined organizational and legal form. In paragraph 2 of clause 20 of the resolution of the Plenum of the Supreme arbitration court RF of November 18, 2003 No. 19 “On Certain Issues of the Application of the Federal Law “On Joint Stock Companies” states that the provisions of the Federal Law “On Joint Stock Companies” that determine the procedure for the reorganization of joint stock companies by merger, acquisition, division or spin-off (Article 16 -19), do not provide for the possibility of reorganizing these companies by merging with legal entities of other organizational and legal forms (including limited liability companies) or dividing them (spinning off) into a joint-stock company and a legal entity of a different organizational and legal form.

Peasant (farm) economy (KFH) is a type of entrepreneurial activity in the Russian Federation, which is directly related to agriculture. This is an association of citizens who jointly own property and carry out production or other economic activities. After the state registration of the peasant farming, its Head is an individual entrepreneur - a farmer. The property of the farm belongs to its members on the basis of joint ownership. In accordance with Art. 86.1 of the Civil Code of the Russian Federation, a peasant (farm) economy created as a legal entity is a voluntary association of citizens on the basis of membership for joint production or other economic activities in the region Agriculture, based on their personal participation and association by members of the peasant (farm) economy of property contributions "Civil Code of the Russian Federation (Part One)" dated November 30, 1994 No. 51-FZ (as amended on April 6, 2015) // "Collected Legislation of the Russian Federation ", 05.12.1994, N 32, art. 3301. Clause 1 of Article 19 of Federal Law No. 74-FZ lists the main activities of a farm: production and processing of agricultural products, as well as transportation (transportation), storage and sale of agricultural products own production Federal Law of June 11, 2003 N 74-FZ (as amended on June 23, 2014) "On Peasant (Farming) Economy" // "Collection of Legislation of the Russian Federation", 06/16/2003, N 24, art. 2249.

A production cooperative, according to its essence, is such a commercial organization, the main purpose of which is to gain profit. It should be noted that this provision actually distinguishes it from a consumer cooperative - a non-profit organization. A production cooperative (artel) is represented by a legal entity (commercial organization) in which a voluntary organization of citizens is carried out on the basis of membership for the purpose of common production and other economic activities, which is based on their private labor and other participation and the combination of its members (accomplices) of material share contributions .

Business partnerships are commercial enterprises, created by several persons (at least two, but not more than 50), which are managed by the participants of the organization or other persons within the limits and volumes established by the partnership management agreement Lomakin D.V. Corporate legal relations: general theory and practice of its application in economic societies. M., 2013. S. 265. Economic partnerships are one of the forms of a legal entity, legally fixed and regulated in Russia.

This form of enterprise, as conceived by the legislator, was to become something between households. partnership and household society and serve as an ideal option for conducting innovative business. Thus, the citizens of the Russian Federation received the right to create an economic partnership. Examples of industries that are most suitable for this are: organizations working on applied scientific research, design activities, technical, technological innovations, etc.

These enterprises have the opportunity to conduct their business only in those areas and only those types that are approved by the Government of the Russian Federation. At the same time, in order to obtain the right to engage in some of them, partnerships are required to have a license. Participants of economic partnership can be both individuals and legal entities.

The Federal Law on economic partnerships (Article 5 of the Federal Law No. 380) explains and regulates the rights of participants in a legal entity, namely, participants have the opportunity to:

*manage the partnership;

* receive all the necessary information about the activities of the organization, including having access to accounting and other documentation;

*sell your own share in the capital of the partnership, while in the event of a sale, the other members of the partnership have the pre-emptive right to purchase, and all transactions are notarized;

* in case of liquidation of a legal entity, to receive part of the property (in kind or in cash), if any remains after all settlements with creditors;

* to refuse a share in the partnership or to require the partnership to redeem it.

Also, if the agreement on the management of the enterprise provides, the participants have the right to pledge their own share.

State and municipal unitary enterprises are organizations that are not endowed with the right of ownership to the property attached to them Sumskaya D.A. Status of legal entities: Proc. allowance for universities. M.: CJSC "Yusticinform" Perer. and additional 2012, p. 95.

A unitary enterprise, as well as a legal entity, has the appropriate specific distinguishing features: these are commercial organizations; they do not own the right of ownership to the property attached to them, the property is in no way subject to division and it is impossible to divide it according to contributions (shares, shares) between the employees of the Civil Law company themselves. Ed. Alekseeva S.S. - 3rd ed., revised. and additional - M.: 2011. - S. 162; the property is in the status of the state and belongs to the right of economic management or operational management; it is liable for its obligations with all its property and will not be liable for the obligations of the owner of this property; the owner of this property is appointed the head of the Federal Law of November 14, 2002 N 161-FZ "On State and Municipal Unitary Enterprises" of November 4, 2014 N 337-FZ.

The legislation fixes two types of unitary enterprises: the first on the right of economic management, the second on the right of operational management (state-owned enterprise).

The first arises with the permission of a state body or local self-government, and the second - by order of the Government of the Russian Federation from property that is in federal ownership. State-owned enterprises are rather narrowed in property rights “Civil Code of the Russian Federation (Part One)” dated November 30, 1994 No. 51-FZ (as amended on October 22, 2014). On the other hand, state-owned enterprises do not have the opportunity to go bankrupt, and the state will have additional liability for the obligations of these enterprises if their property is not enough.

2.2 Non-profit organizations

Non-profit organizations and their activities are regulated by Art. 50 of the Civil Code of the Russian Federation, federal law dated January 12, 1996 N 7-FZ "On non-profit organizations", as well as laws that are devoted to certain types non-profit organizations FEDERAL LAW "ON NON-COMMERCIAL ORGANIZATIONS" dated January 12, 1996 N 7-FZ (adopted by the State Duma of the Federal Assembly of the Russian Federation on December 8, 1995) (current version of December 31, 2014).

Non-profit organizations as legal entities are formed in a variety of organizational and legal forms. Each form has certain character traits, proceeding from those bases of their creation, reorganization, liquidation and other parameters. They are equated with organizations that do not have as their main goal the generation of income as a result of their operation and do not distribute this income among the members of this legal entity Non-profit organizations in Russia: Creation, rights, taxes, accounting, reporting Ed. 5th, revised, add. Business and service, 2011, p. 47.

Consider separately the types of non-profit organizations.

Consumer cooperative - a voluntary association of citizens and legal entities on the basis of membership in order to meet the material and other needs of participants, carried out by combining property shares by its members .1995) (current version dated 12/31/2014).

Members of a consumer cooperative jointly and severally bear subsidiary liability for its obligations within the limits of the unpaid part of the additional contribution of each of the members of the cooperative.

Subsidiary liability of members of a cooperative - liability of members of a cooperative, additional to the liability of the cooperative for its obligations and arising in the event of the inability of the cooperative to satisfy the claims of creditors against it within the established time limits Civil law. Gatin A.M. - M.: 2012. - S. 79.

Income received by a consumer cooperative from entrepreneurial activities carried out by the cooperative in accordance with the law and the charter is distributed among its members (part 5 of article 116 of the Civil Code of the Russian Federation).

Public organizations are a voluntary union of citizens established by law who have common interests, spiritual and other non-material needs Law of the Russian Federation of June 19, 1992 N 3085-I "On consumer cooperation (consumer societies, their unions) in the Russian Federation" (with amendments and additions of July 2, 2013 N 185-FZ). Bodies representing state power and bodies exercising local self-government.

An association (union) is an association of legal entities and (or) citizens, based on voluntary or, in cases established by law, on mandatory membership and created to represent and protect common, including professional, interests, to achieve socially useful, as well as other not contradictory law and non-commercial purposes "Civil Code of the Russian Federation (Part One)" dated November 30, 1994 No. 51-FZ (as amended on October 22, 2014).

Thus, the key change in the legal status of an association (union) was that from now on an association (union) is also an association of citizens, and not just legal entities (commercial or non-commercial), as it was before Civil Law. General and Special Parts: Textbook / Poponov Yu.G., Fokov A.P., Cherkashin V.A., Cherkashina I.L., M.: KnoRus, 2011. - P. 165. The objectives of the creation of these organizations have been expanded: presentation of general professional interests their members, as well as the achievement of socially useful and other goals that do not contradict the law and have a non-commercial nature.

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The concept, meaning and essence of a legal entity. Organizational unity as one of the signs of a legal entity. Property isolation and independent responsibility of a legal entity. Speech in civil circulation on your own behalf.

The main criterion by which legal entities are classified in Russian legislation, established in Art. 50 of the Civil Code, considering commercial and non-profit organizations.

Both groups are full-fledged participants in civil circulation. However, there are significant differences between them, which determine the special legal status of each.

The concept and main features of commercial organizations

The law does not contain the concept of a commercial organization, close to scientific, but its main features are formulated in Art. 48, 49 of the Civil Code, as well as in parts 1 and 2 of Art. 50 GK.

Signs of commercial organizations:

• The main objectives of the activities of such legal entities are to make a profit. This means that the charter of the organization must contain a corresponding provision. Officials may pay attention to its presence or absence during registration. His absence serves as a basis for denial of it.
• Commercial organizations, as a rule, have a general legal capacity. This means that such legal entities have legal grounds for engaging in any type of non-prohibited activity. The exception is municipal and state unitary enterprises. They can carry out activities within the framework of the purposes for which they were created. Legislation governing the position of market participants in various sectors of the economy may also impose restrictions. Examples can be found in financial sector. Organizations performing the functions of banks or insurance companies may not engage in other activities.
• Mandatory state registration. Only after that the legal entity becomes a participant in civil circulation.

The concept of a commercial organization

The characteristic of commercial organizations according to the main features allows us to formulate the concept of this legal entity.

A commercial organization should be understood as a legal entity, main goal which is the extraction of profit, capable, as a rule, of carrying out any activity not prohibited by legal norms.

The concept and main features of non-profit organizations

The above articles of the Civil Code contain a description of commercial and non-profit organizations. This classification makes it possible to distinguish the latter by a number of features.

• Home hallmark is the purpose of establishing non-profit organizations. Such a structure performs other functions than a commercial legal entity and they are not related to making a profit. Humanitarian, social, political and other aspirations can serve as goals.
• Nonprofit organizations have limited legal capacity. It is determined by the purpose of creation. At the same time, it is also possible entrepreneurial functions that meet this requirement.
• Another sign is the inability to distribute profits among the founders. If there is one, it serves as an additional financial basis to achieve the goals for which such an organization was created.
• Special organizational and legal forms. As in the case of commercial legal entities, there is a closed list that defines the types of these organizations.
• To start activities, state registration is required. In some cases, it is much more complex and involves a greater number of necessary actions. An example is the registration of political parties carried out in the Ministry of Justice.

The concept of a non-profit organization

The provisions of the law that characterize these legal entities make it possible to derive the most complete concept.

Non-profit organizations should be understood as those registered in in due course legal entities of certain organizational and legal forms, the goals of which are to achieve results in the public, humanitarian, political and other spheres not related to making a profit, capable of performing functions within the specified framework and not distributing the received financial resources between founders.

How to distinguish a for-profit organization from a non-profit?

Such a classification of legal entities can be carried out according to their main features.

The characteristics of for-profit and non-profit organizations paint a clear picture of how one differs from the other.

Differences can be found in the text of the founding document. Comparison of their initial sections will help establish the goals of creating organizations. The difference will be in the presence or absence of profit making as the main one.

However, not every citizen has access to documents of organizations. In this case, types of organizational and legal forms will help. It is by their name that the organization can be classified as commercial or non-commercial.

Forms of commercial organizations

The list of types of commercial organizations is given in Part 2 of Art. 50 GK. These include:

• Economic companies. This is the most common form. Among them there are joint-stock companies, including public and non-public (PJSC and CJSC, respectively) and limited liability companies.
• production cooperatives. Their peak came in the perestroika years. However, today it is a rare type of commercial organization.
• Economic partnerships, which are even rarer than production cooperatives.
• Business partnerships.
• Municipal and state unitary enterprises.
• Peasant (farming) farms.

Forms of non-profit organizations

The legislation provides for a large number of forms of such legal entities (part 3 of article 50 of the Civil Code). Therefore, it is easier to act by elimination method.

Non-commercial organizations should include all legal entities that are not related to commercial ones. In practice, such forms as political parties, foundations, public organizations, consumer cooperatives, HOA, bar associations and education.

If you look at the civil code of the Russian Federation, you can see that all legal entities are divided into commercial and non-commercial. Moreover, according to estimates, the second is seven times less than the first.

Common features

• Both of them can play the role of sellers, buyers, suppliers or consumers in the market. That is, both of them can operate in market niches.
• Both options are suitable for making a profit, investing, managing your own financial resources.
• In both cases, companies need to get more money than they spend to stay afloat.
• Accounting- a mandatory action for both commercial and non-commercial firms.
• After listing common features I would like to ask, what is the actual difference, since everything is so the same. However, there are significant differences that need to be understood.

Differences between for-profit and non-profit organizations

• The purpose of the activity. Non-profit organizations do not have the main goal characteristic of other firms - making a profit. Her goals are different, non-material nature. So, a non-profit company will act in accordance with its charter, which spells out the work of providing services without making a profit.
• Profit. The profit that a commercial organization receives in the course of entrepreneurial activity will then be used to develop the processes of its activities and will be partially distributed among employees and participants. In contrast, in a non-profit firm, the concept of profit is not used. There are targeted funds that go to cover expenses and specific work. Naturally, they are not distributed among the participants of the enterprise.
• Services andproducts. For merchants, production or resale takes place on an individual basis, that is, the company does it for itself. For non-profit companies, the direction is public goods and needs of a social nature.
• The audience. For any entrepreneurial activity - the end consumer. Someone who buys a product or service. In the case of a non-profit company, the clients and members of the firm.
• State. On the one hand, employees hired by employment contract with a certain level of wages. On the other hand, they are all the same, but also volunteers.
• Where are the funds from. AT business everything is decided by commercial activity that makes a profit. In the non-commercial version, investors, various social funds, and the state itself help. Also, funds can come from contributions from participants, from rent, interest, and so on.
• Activity form. For entrepreneurs - LLC, JSC, PJSC, MUP, GUP, partnerships and cooperatives - everything is as prescribed by the Civil Code of the Russian Federation. As for non-profit organizations, these are mainly charitable firms, foundations, religious institutions, and so on.
• The merchants have rights andresponsibilities defined by the codes of the Russian Federation. Non-profit companies have limited legal capacity. What will be spelled out in the charter of such an organization will be the definition of rights and obligations. Naturally, they should not contradict the current legislation and specifically those acts that regulate the creation of such firms.
• Where do I check in. On the one hand - the Federal Tax Service. On the other hand, the Ministry of Justice.

Outcome

These are just some of the possible differences between for-profit and non-profit firms. Although NPOs in Russia are seven times smaller than other firms, this area is developing rapidly. Although we can definitely say that it is much more difficult to create, manage and develop a non-profit structure.

The term legal entity is enshrined at the level of the Civil Code. Organizations with this status must have ownership or operational, economic management property, to answer for its obligations with this property. What does it mean? Such companies can dispose of property, if it is owned, fulfill all obligations stipulated by the status. All legal entities have the right to act in court proceedings, not only as a plaintiff, but also as a defendant. However, any enterprise acquires full capacity and legal capacity as a legal entity only after registration.

Types of legal entities

Civil law defines a commercial and non-commercial legal entity according to the following criteria:

• commercial forms involve the obligatory engagement in entrepreneurial activity and the receipt of benefits from this in the form of profit;
• non-profit organizations are usually created to protect certain rights and interests, for example, professional, although they are not prohibited from doing business.

General characteristics of commercial legal entities

The main difference between commercial and non-profit organizations is the purpose of creation and activity. Let's figure it out. In other words, an enterprise commercial form wants to receive the difference between income and expenses. In addition, organizations of this type have property isolation and organizational unity, therefore, they have full civil and legal liability.

Name

A commercial and non-commercial legal entity must have its own name displayed in the statutory documents. In some cases, enterprises of the first type must, in without fail contain the organizational and legal form in the name, for example, a limited partnership in its name must have at least the name of one main participant.

Place of registration and location

Registration of a commercial legal entity can be carried out anywhere, but the location must correspond to the place where the executive agency or the person who will carry out commercial activities, and without trust documents.

Separate divisions

Commercial legal entities have the right to form representative offices or branches, but without forming a legal entity. Simply put, such divisions are just geographically located in a different place than the main office. They can be just separate branches, but no more. The managers who head such divisions act on the basis of powers of attorney issued at the main office.

Kinds

Commercial and non-commercial legal entities are formed in completely different organizational and legal forms, namely:

	Characteristic
Limited Liability Company	The simplest form, after individual entrepreneur. It can only have one owner.
Public Joint Stock Company	Previously, this form was presented in the form of OJSC. The main feature is the ability to issue own shares with their exposure at open auctions.
Non-public joint stock company	Previously had the form ZAO. It differs from OJSC only in that the company does not have the right to sell its shares at open auction.
General partnership	The structure of the enterprise must include at least two general partners. The main thing is that such enterprises bear subsidiary liability, and with their property. It is this division of legal entities into commercial and non-commercial that distinguishes PT from other organizational and legal forms.
Production cooperative	This form of enterprise involves the association of individuals for the purpose of carrying out economic or industrial activities.
Unitary enterprises (municipal and state)	The peculiarity of enterprises is that they are not endowed with the right of ownership. Such organizations are created to solve problems at the level of local or state bodies.

Constituent documentation

All legal entities, commercial and non-commercial organizations must act on the basis of the law and local documents drawn up in full compliance with applicable law, with the approval of their creators.

Non-profit enterprises: general characteristics

As mentioned earlier, non-profit legal entities are not created for profit. However, he has the right to engage in entrepreneurial activity, but without the right to distribute profits among the owners.

This is the main difference between a commercial and non-commercial legal entity. Enterprises of this type are most often created to meet social and charitable purposes. They can act as organizations for the development of cultural values, for scientific and managerial purposes, to help instill a love of sports and healthy lifestyle life. The main thing is that if such an enterprise conducts business, it should be aimed exclusively at achieving the main goal - charitable or other, indicated in the statutory documents.

Legal status

Like commercial organizations, non-commercial legal entities receive their legal status only after registration. Even non-profit enterprises must have their own balance sheet and civil liability, which will allow him to participate in litigation.

Name and location

The characteristics of commercial and non-commercial legal entities by location are no different and are determined by the place of registration. A non-profit society must have a name that is unique to it.

Branches

Non-profit organizations have the right to open representative offices, subdivisions and branches. The property of the main office is divided between the branches and the main office. All functions and the order of interaction between departments are determined by the regulations, which are formed and approved by the head office.

Title Documentation

It is typical for non-profit organizations to create the same statutory documents as for commercial ones. It could be a statute memorandum of association, which is necessarily created when an association or union is formed. Perhaps a regulation on the activities of a particular type of enterprise.

Founders

The legislation clearly defines the circle of persons who can be founders:

• fully capable persons;
• persons who have reached the age of majority;
• citizens of our country, foreigners and stateless persons.

However, the latter category has certain limitations. If there are restrictions on staying in the country for a foreigner or stateless person, then such a person cannot become a member of a non-profit organization. This category also includes those who fall under the law 115-FZ, 114-FZ, or in relation to them, there was a trial, and the decision entered into force, especially if signs of extremist activity are seen in the actions of such a person.

Kinds

The classification of commercial and non-commercial legal entities is somewhat different and is presented below possible forms enterprises created without the main goal - making a profit.

	Characteristic
Associations	They can be created with a social or religious orientation. The main characteristic of this form is the unification of citizens on the basis of common interests. The main goal of such formation is the satisfaction of wealth, an indefinite circle of persons. The association has the right to create other economic enterprises, which will allow entrepreneurial activity, but in order to meet the needs of the association.
	This form does not involve membership and, as a rule, is a socially oriented non-profit organization. It is because of this characteristic that the activities of the foundation must be completely public. They independently have the right to organize business companies with the aim of making a profit, but to achieve the interests of the fund. Only the foundation itself can be the founder of such a society.
institutions.	Institutions may be created for managerial or cultural functions. May be a socially oriented non-profit organization. The property of such institutions is assigned to them on the basis of the right of operational management.
Consumer cooperatives	Enterprises with such an organizational and legal form can be formed by citizens and organizations. The main goal is to achieve professional interests, for example, an agricultural cooperative. Persons who are at least 16 years of age are eligible to join such an enterprise. To obtain legal status, there must be at least 5 individuals or 3 legal entities wishing to join a cooperative. Due to share contributions, the property of the organization is formed. In such a society, profits can be formed, which are then distributed among the participants. Therefore, such an organizational and legal form is placed between a commercial and non-commercial enterprise.

Examples

Examples of commercial and non-commercial legal entities (see table below).

Commercial	Non-commercial
Federal State Unitary Enterprise "Central Research Institute of Mechanical Engineering" The main declared goal is analytical work in the field of system-wide research, the implementation of command and software support for the flight of the Russian segment of the ISS.	Public organization "Association of Tour Operators of Russia". Created to protect the interests of tour operators in our country, which are members of the association
JSC NOSTA. One of the largest manufacturers of high quality rolled products.	Any housing cooperative, which can be joined by everyone who wants to participate in the construction of a particular house, with the aim of further living in it.

In conclusion, I would like to remind you that non-profit organizations are created not for the purpose of obtaining material benefits, but to achieve certain interests, in contrast to a commercial enterprise, which is formed solely for profit.

According to the legislation, a commercial organization is usually called a legal entity that seeks to make a profit in the course of its activities. The forms of commercial organizations can be very different, and, nevertheless, the essence of their existence will not change from this.

commercial organization is an independent business unit that can produce goods and services for their consumption by society, and of course for profit from its activities. Each of the forms of a commercial organization complies with the norms established at the legislative level.

Basic concept and essence of a commercial enterprise

Depending on the goals, it is customary to single out commercial and non-profit organizations. Some, in the course of their activities, seek to obtain a high income, others provide services of a non-commercial, that is, non-profit nature.

Those organizations that are classified as commercial are created solely to generate income. At the same time, the activities of such organizations are directly related to the sale of goods and services. supply material resources, as well as trade and intermediary activities. According to the current legislation, there may be several types of organizations, different in characteristics. Not all of these can be considered commercial. It is necessary to highlight the main criteria according to which an organization can be considered commercial:

The main goal is profit

• The pursuit of the goal is to make a profit that fully covers the costs.
• Created in accordance with the established norms of the legislation.
• Upon receipt of profit, distributes it in accordance with the shares of the owners in the authorized capital.
• They have their own property.
• They can meet their obligations.
• They exercise their rights and obligations independently, appear in court, etc.

The main goals pursued by business entities conducting commercial activities include:

• The release of products or services that can compete in the market. At the same time, what is produced is constantly and systematically updated, has a demand and production capacity for production.
• Rational use of resources. This goal is due to the fact that it affects the final cost of the product or service produced. Thus, due to a rational approach to use, the cost of production does not increase with constant high quality indications.
• Commercial organizations systematically develop strategy and tactics, which are adjusted depending on the behavior in the market.
• Has all the conditions to ensure the qualifications of its subordinates, including growth wages creating a favorable climate in the team.
• Conducts pricing policy in such a way that it matches the market as much as possible, and also performs a number of other functions.

Finance of commercial organizations

As part of the creation of enterprise funds, finances are created and formed, which are based on the enterprise's own resources, as well as attracting funds from outside, that is, investments. As a rule, the finances of each of the organizations are closely related to the cash flow.
It is generally accepted that the economic independence of each of the commercial enterprises is impossible without the implementation of the same type of characteristics in the field of finance. Thus, regardless of other entities, each business entity determines its costs and sources of funding in accordance with the current legislation.

It is important to note that finance has two important functions for an enterprise, namely:

• Distribution.
• Control.

Under the distribution function, performed and formed initial capital, which is based on the contributions of the founders. The capital is formed depending on the volume of their investment, respectively, and determines the rights for each of them, in order to eventually distribute the legally received income, as well as the possibility and procedure for using such funds. Thus, at the enterprise, it turns out to influence manufacturing process and interests of each of the subjects of civil circulation.

The control function is designed to take into account the costs of production and sale of the produced goods or products, in accordance with their cost and the cost of the work. Thus, it is possible to form and predict a fund of funds, including a reserve one.

The finances of the enterprise must be under control, which is realized through:

• Analysis at the enterprise itself, regarding its indicators for the execution of the budget and plan, the schedule for fulfilling obligations, etc.
• Control can be carried out directly by the controlling state bodies, regarding the timely and complete calculation of tax liabilities, as well as the correctness of their calculation.
• Other companies involved in the performance of a controlling function. It can be various consulting companies.

Thus, by controlling financial performance, there is an opportunity to identify the real result of doing business, make a decision regarding the appropriateness of the chosen area of ​​activity, the quality of its conduct, as well as its continuation.

Otherwise, without proper control, any of the business entities may become bankrupt, not having a clue in which of the articles, he had a "hole"

Modern activity classification

Today, commercial organizations are classified as follows:

• Corporations.
• State and municipal enterprises.

It is important to note that the first group is corporations, these are those commercial enterprises that are managed by the founders, as well as members of higher bodies who have corporate rights. At the same time, a large group of corporations may include business companies and partnerships, production cooperatives, as well as farms.

The second group includes organizations that do not have ownership of the property transferred by the owner. Thus, they cannot acquire corporate rights to it. Such enterprises are created under the supervision of the state.

At the same time, the following forms of organizational and legal form are defined in the legislation:

• Full partnership. This form is characterized by the fact that it has a company charter, which is based on the contributions of the co-founders. The profit or loss borne by the participants in a general partnership is divided proportionally.
• Limited partnership.
• Farm management.
• Economic society.
• Society with additional responsibility. With this form of management, the participants bear subsidiary liability for obligations, that is, each participant is liable for obligations in accordance with his investment.
• Limited Liability Company. It is an institution that has one or more persons at its head. It has founding documents, however, the number of its co-founders is limited to fifty.
• unitary enterprise. This enterprise does not have property that would be assigned to it, because such enterprises are most often state-owned.
• Trading company or foreign company.
• Multinational Enterprise.
• Joint-stock company. This form of business is defined authorized capital, which is divided depending on the participants. Each of them is not responsible for the obligations that arise in the course of activities. Profit is distributed proportionally to the shares.
• Non-public joint-stock company. Limited Liability Company.
• Production cooperative.

The difference between commercial and non-profit organizations

According to the form of management, commercial and non-commercial organizations differ. In particular, one of the most important differences is profit making. So, a non-profit organization does not set itself such a goal, unlike a commercial one.

Item No.	commercial organization	Non-profit organization
1. Purpose.	He sets himself the goal of making a profit from his activities.	It does not set itself the goal of making a profit.
2. Direction of activity.	The founders seek to create a benefit for themselves by receiving money from their activities.	It is based on the provision and formation of the most comfortable and favorable conditions for all members of society, due to which the maximum social benefit is achieved.
3. Profit.	It is distributed among the participants of the organization, directed to the development of the company.	Missing.
4. Goods and services.	Manufacture and provide goods and services.	Provide social benefits to all segments of the population
5. State.	They have a hired staff.	In addition to hired staff, volunteers and volunteers can participate.
6. Registration.	The tax office registers commercial enterprises.	Registration is possible only by the judicial authority.

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