Non-profit organizations may be. Can a non-profit organization establish an LLC

Not commercial organizations(hereinafter referred to as NPOs) are one of two large groups of legal entities (the other group includes commercial organizations). Basic hallmark non-profit organizations is (and this follows from their very name) that they are not created for the purpose of carrying out commercial activities.

What is an NPO, goals of creation, independence

Non-profit organizations are understood as those created for educational, cultural and other purposes specified in their constituent documents, and:

• not having as the main goal the extraction of profit;
• not distributing the profit received as a result of their activities among their participants (clause 1, article 50 of the Civil Code of the Russian Federation).

An indicative list of goals for the creation of NCOs is enshrined in clause 2 of Article 2 N 7-FZ “On Non-Commercial Organizations” dated 12.01.1996 (hereinafter - the Federal Law on NCOs). According to this law, NGOs can be created for:

• achievement of social, charitable, spiritual, cultural, educational, scientific and managerial goals;
• development physical culture and sports, protection of the rights and legitimate interests of citizens, etc.

This list is not exhaustive, this paragraph provides that NCOs can be created for other purposes aimed at achieving public benefits.

In addition, the goals of the creation and activities of NPOs are fixed by separate federal laws.

Non-Profit Organizations- a popular form of creating a single society, the task of which is not set to earn money. The direction of the case directly affects the type of association. Examples of non-profit organizations in Russia are the Cinema Fund, Rusfond and others.

The activities of NPOs are regulated in accordance with the following laws:

To this list are added special laws applied to partnerships and cooperatives.

NPO classification

NCOs are divided into classes depending on the basis:

• legal form
• focus group
• form of interaction with the state
• the target audience
• purpose of creation

The classification is used for the process of formation and use of association forms (Table 1).

The classification of NPOs is much broader than that of commercial ones. This is clearly seen when comparing the number of organizational and legal forms (there are 11 in NPOs, and 6 in commercial ones).

To learn more about non-profit organizations, watch the video:

Autonomous NGOs

ANO is considered a status on the basis of Federal Law No. 7 and Art. 123.24 of the Civil Code of the Russian Federation. ANO is a unitary organization, for which the following features are characteristic:

• no membership
• created through voluntary funding
• services for non-commercial activities in the field of science, education, culture, health care are provided

It is allowed if ANO has one founder.

At first glance, ANOs and charitable foundations have much in common, but these are completely different concepts of organizations. The former provide services for individuals and legal entities in non-commercial activities. The latter provide disinterested help for people who find themselves in certain situations.

Founders who transfer their funds to the ANO lose the right to own these benefits. It will also be impossible to return the transferred property or cash equivalent in case of withdrawal from the founders.

Religious NGOs

Religious and cult organizations define a collection of persons who have formed a group for a common religion or its promotion. To legitimize the organization, you will need to register as a legal entity. Religious and cult NGOs include associations of such groups, a coordinating and governing body.

An NPO's activity is allowed only if the internal laws of the organization do not contradict the legislation of the Russian Federation.

The sole owner of the property is religious organization. All property transferred to the organization cannot be appropriated by its founders into ownership.

Consumer or service cooperatives

The purpose of membership is to satisfy the desires of the participants, for which property contributions are introduced.

Establishes the amount of contributions for membership, the procedure for paying fees, liability for non-compliance with obligations.

A prerequisite in compiling the name of the cooperative is the presence of an indication of the main purpose of the activity and the inclusion of words characterizing the classification of the association.

Every year, the participants of the cooperative approve the balance, which must be replenished from losses within three months. If this does not happen, then the cooperative is liquidated in judicial order at the request of creditors.

The form of activity of the cooperative may vary. The main condition is the activity of a non-commercial nature, which is designed to meet the needs of payers.

A non-profit charitable organization may be referred to as a foundation or institution. The activities of such an NPO are tightly controlled. This type of organization has special requirements. But charitable foundation has the right to count on tax incentives from the government.

Charity refers to any disinterested activity in relation to individuals and legal entities. The collegiate supreme body that monitors the activities of the organization performs its duties free of charge.

A number of restrictions are imposed on the property of charitable organizations:

Public associations

They allow you to create groups of people who have common interests that need to be satisfied. The NGO does not allow setting goals that are not spelled out in the Charter.

All members of the association must obey the approved Charter, which does not contradict the legislation of the Russian Federation. Members of the organization have equal rights with the possibility of exclusion in the statutory procedure.

Unitary NGOs

Unitary NPOs mean legal entities who do not want to extract financial profit from activities. NDOs have the following distinguishing features:

Examples of NGOs in Russia

Examples of NGOs existing on the territory of the Russian Federation:

• Russian Cultural Foundation: a foundation dedicated to ensuring civic engagement in the cultural sphere
• Rugby Premier League: a non-profit partnership that organizes the Russian Rugby Championship
• Moscow Architectural Society: social organization engaged in the popularization of the field of architecture in general

All about Russian NGOs on video:

AT Russian Federation There are many types of non-profit organizations. All of them are united by one common feature- They do not set themselves the need to earn money. And anyone can create their own NGO.

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In Russia, there are about thirty forms of non-profit organizations (NPOs). Some of them have similar functions and differ only in name. The main types of NCOs are established by the Civil Code and the Law “On Non-Commercial Organizations” No. 7-FZ of January 12, 1996. There are others regulations that determine the procedure for the operation of specific forms of NCOs. Let's talk about all types in our article.

Types of non-profit organizations

Since 2008, special grants have been approved by the President to finance NGOs. In six years, their volume has reached 8 billion rubles. Basically, they were received by associations controlled by the Public Chamber. The law distinguishes the following main forms of NCOs:

1. Public and religious associations. It is a community of citizens created voluntarily on the basis of common interests. The purpose of creation is the satisfaction of spiritual and non-material needs.
2. Small communities of peoples. People are united on a territorial basis or consanguinity. They protect their culture, way of life, habitat.
3. Society of Cossacks. They have the goal of preserving the traditions and culture of the Russian Cossacks. Members of the NPO are obliged to perform military service. Such organizations are farm, city, yurt, district and military.
4. Funds. Created to provide social assistance in matters of charity, education, culture, etc.
5. Corporations. They serve to perform social and administrative functions.
6. Companies. Provides services using state property.
7. Non-commercial partnerships (NP). Based on property contributions of members. They pursue goals aimed at achieving public goods.
8. institutions. They are divided into municipal, budgetary, private. Formed by a single founder.
9. Autonomous organizations (ANO). Created to provide services in various areas. It is possible to change the composition of participants.
10. Associations (unions). Functioning for protection professional interests. Read also the article: → "".

Choosing the type of NPO, setting goals

An initiative group is formed to create an NGO. It is necessary to decide what type of organization will be registered. Tasks play a primary role in the choice. They are of two types:

1. Internal - an NPO is created in the interests of its members, for their needs and problem solving (NP).
2. External - activities are carried out in the interests of citizens who are not members of an NPO (foundation, ANO).

For example, a tennis club that provides its members with a tennis court and the opportunity to play for free are internal goals, if a school for young tennis players is organized under this NPO, they are external. When determining the nature of the work, it is necessary to take into account the existing this moment interests of members of the association and possible prospects.

Important when choosing an OPF is the number of founders, the possibility of accepting new members, and the property rights of participants.

The table will help determine the type of OPF of the organization being created:

Example. Membership in a kennel club

A group of people are planning to create a club of amateur dog breeders. The goal of the NGO is to exchange experience in breeding breeds, introduce new training methods, help in buying animals, and organize exhibitions.

On the initial stage it should be established whether the NPO will have members or not. Membership is more suitable for the activities of this club, since more favorable conditions can be created for members compared to outsiders. For example, benefits for the purchase of breeds, feed, etc.

By establishing member privileges, the club will attract new members, and accordingly its popularity will increase, and the amount of contributions will increase. As an OPF for this area of ​​activity, a public organization or NP is most suitable.

Features of NPOs, their difference from commercial organizations

NPOs have some features that distinguish them from commercial structures:

1. Limited legal capacity. Associations can only function in the areas specified in their founding documents and relevant laws.
2. Work in the public interest. The NPO does not set itself the goal of making a profit.
3. Doing business. An NPO may engage in commerce only within the framework of achieving its statutory goals. Profits are not distributed to members.
4. Large selection of organizational and legal forms (OPF). When an NPO is created, a PPF suitable for specific tasks is selected in accordance with the law.
5. Not recognized as bankrupt (except for funds and cooperatives). If there is a debt to creditors, the court cannot declare the organization insolvent. An NPO can be liquidated and property used to cover debt.
6. Financing. The NPO receives assets from members, as well as donations, voluntary contributions, government grants, etc.

Each OPF NPO has its own characteristics. For example, members of cooperatives have the right to share income among themselves.

Advantages and disadvantages of different types of NPOs

Each of the OPF non-profit associations has its own advantages and negative sides. They are reflected in the table.

Unitary NGOs, that is, those without members, have the advantage of quickly resolving difficulties that arise. The disadvantages include the problem in making final decisions with a large number of founders.

Example. Disadvantage of a unitary NPO

Eight people created the charitable organization "Help" headed by the Board of Founders. The NPO worked successfully, but some of the founders moved, some retired. There is only one manager left. There was a need to amend the Charter. No decision can be made without a vote. It is impossible to collect the rest of the founders.

In this example, time is lost and the organization itself may close. When choosing an OPF, you should be sure of the seriousness of the partners' intentions. The disadvantages of all forms of NCOs are:

• Compliance of activities with the goals approved in the Charter;
• Complicated registration process;
• The specifics of the design of constituent papers, taking into account work tasks;
• Responsibility of the applicant for the information provided in the documents;
• Refusal to register at the slightest inaccuracy in the papers;
• Lengthy verification of documents by the Ministry of Justice;
• Impossibility of distribution of profits.

Advantages:

• Doing business together with social work;
• May not have assets;
• Lack of liability of participants for obligations;
• Simplified reporting;
• The target amounts are not subject to taxation;
• Inherited property is not subject to income tax.

Differences in the main forms of NCOs

The table shows the differences in the main forms of NCOs.

Purposes of creating different forms

• Funds - the formation of property through voluntary contributions and its use for public needs. Have no members. Can engage in entrepreneurship to achieve goals.
• Associations - protecting the interests of participants on the basis of an agreement. They are created by commercial structures for the organization of business management.
• Public organizations - joint work to achieve the goals. They are created by an initiative group of 10 people who are united by common interests.
• Religious associations - confession and familiarization of citizens to the faith, worship, rituals, teaching religion.
• Consumer cooperative - improving the property status of members, providing them with goods and services by pooling contributions. When leaving membership, a person receives his share.
• Institutions - implementation of cultural, social, managerial, and other tasks of a non-commercial plan. Funding is provided by the founder.
• ANO - the provision of educational, medical, sports and other services.
• NP - the achievement of social well-being in all spheres of life: health care, culture, art, sports. This form is suitable for various kinds services.
• Communities of small peoples are created by citizens on a voluntary basis. They must have at least three members. People unite on the basis of common interests, territory of residence, traditions, crafts in order to preserve their way of life, culture, and principles of management. These NPOs can engage in commerce to accomplish their goals. When leaving the community, a citizen has property rights.

Taxation and accounting

If a public association has no commercial activities and taxable assets, it reports to the tax once a year.

Represents the balance sheet, form 2 and earmarked expenditure report. Non-budgetary fund NCOs submit reports quarterly. In pension - form RSV-1, in social insurance - 4-FSS. NPOs report on the following taxes: VAT, income, property, land, transport. Accounting forms 1 and 2 are also submitted to Rosstat at the end of the year. NCOs applying the simplified tax system annually submit a single tax declaration.

For all non-profit structures, it is mandatory to provide information on the average number of employees and income statements when paying wages. These documents are transferred to the tax office at the end of the year.

• consumer cooperative. Engaged in entrepreneurship. Submits full reports on a quarterly basis. Has no benefits. The Board of the NCO is responsible for the tax information submitted and for the data published in the media. The annual report is subject to verification by the audit commission of the NCO before submission.
• Religious associations. They don't pay income tax. When receiving money and property abroad, NCOs of this form must account for these receipts separately from others. Organizations must submit to the Ministry of Justice information on the results of their work. The NPO is obliged to publish the same data. The report must be submitted by April 15th.
• Accounting in the NP does not provide for benefits and is carried out according to almost the same requirements as in commercial companies.
• Funds. It is necessary to take into account the sources of funds. Reports on accounting and taxes are presented in a general manner.
• Associations. Accounting is carried out according to the estimate. It is drawn up for a year, contains a plan for spending and receiving money.
• Cossack associations submit information about their numbers to the Ministry of Justice. The annual report is compiled by Ataman.

For all types of NPOs, funds received to solve statutory tasks are not subject to income tax. Funds, the receipt of which has a designated purpose and is not related to the sale of goods, the performance of work or services, is not subject to VAT. Payments for the service of the disabled are exempt from personal income tax.

Rubric “Questions and answers”

Question number 1. What is the peculiarity of the formation of ANO?

A characteristic feature of the ANO is that employees cannot make up more than 1/3 of all members of the governing body.

Question number 2. Which NPOs are exempt from paying VAT?

Associations of persons with disabilities are exempted from paying VAT, unitary enterprises at healthcare and social protection institutions, organizations with more than 50% disabled people.

Question number 3. What is the Register of Undesirable NPOs?

In May 2015, the president signed the Undesirable Organizations Act into law. They include foreign non-governmental NGOs that pose a threat to the Constitution, defense capability and security of the Russian Federation.

Question number 4. What reports do NGOs submit to the Ministry of Justice?

The Ministry of Justice annually submits information about the work of NGOs, the composition of the leadership, and income from foreign sources.

Question number 5. How do political parties report at the end of the year?

Parties within 30 days after the end of the quarter submit to the Central Electoral Commission information on the receipt and expenditure of funds, a summary report is submitted before April 1 of the next year.

So, there are many types of NPOs. When choosing an appropriate form, one should take into account the goals of creating an organization and other features established by law for each OPF.

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

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

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

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

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

ConsultantPlus: note.

Abs. 1 p. 2 art. 24 (regarding the acquisition and sale valuable papers and participation in limited partnerships as a contributor) does not apply to budgetary and state-owned institutions.

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

(see text in previous edition)

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

(see text in previous edition)

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

(see text in previous edition)

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

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

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

In this article, we will look at the topic entrepreneurial activity non-profit organizations (NPOs) in Russia. Are they allowed to run a business? What is meant by such activity and what limits and restrictions in its implementation by non-profit organizations are contained in the law. To begin with, let's look at what generally should be understood by the term "entrepreneurial activity".

Entrepreneurial activity(including for NPOs) is an independent activity carried out at one's own risk and risk, aimed at systematically making a profit from the use of property, the sale of goods, the performance of work or the provision of services by persons registered in the manner prescribed by law (paragraph 1 of Art. 2 of the Civil Code of the Russian Federation). A very important feature is "systematic". Those. unsystematic income from the above sources of activity and one-time transactions are not entrepreneurial activities at all, but are other income-generating activities.

To answer the question can non-profit organizations engage in entrepreneurial activities , i.e. systematic commercial activities, let's look at part 2 of Art. 24 Federal Law No. 7-FZ of January 12, 1996 "On Non-Commercial Organizations", which says: a non-profit organization can carry out entrepreneurial and other income-generating activities only insofar as this is serves to achieve goals for which it was created and meets the specified goals, on condition what kind of activity listed in its founding documents.

Here is the answer: non-profit organizations can conduct entrepreneurial activities , but with certain restrictions imposed on her by law.

At the same time, this article federal law also contains an explanation of what is acceptable entrepreneurial activity of non-profit organizations . Such activity is the profitable production of goods and services that meet the goals of creating a non-profit organization, as well as the acquisition and sale of securities, property and non-property rights, participation in business companies and participation in limited partnerships as a contributor.

Thus, in order not to have complications in relations with government bodies, a non-profit organization should be engaged only in those commercial activities that are directly related to the goals of its creation and activities. For example, a public organization of dog breeders has the right to manufacture or resell food and accessories for dogs, and not as spare parts for cars. A non-profit association of doctors has the right to provide medical services and carry out trade in medical preparations, and not engage in the repair of household appliances.

Let's list again prerequisites or features entrepreneurial activities that a non-profit organization is entitled to carry out:

- the commercial activities of an NPO should serve to achieve the goals for which the non-profit organization was created

- entrepreneurial activities of NPOs should be consistent with these goals

- Entrepreneurial activities of a non-profit organization must be expressly stated in its charter, in the form of a list of activities with a specific indication of the types of activities, for example, production, transfer of goods or services

Based on the foregoing, it can be concluded that the preparation process constituent documents An NPO is a very important stage, including determining what types of commercial or entrepreneurial activities a non-profit organization will be able to engage in in the future, after its state registration.

If a non-profit organization needs to start doing business or carry out several trading operations, and these types of commercial activities, although they correspond and serve the purposes of its creation, are not listed in its charter, there is only one way out - to register changes to the Charter of the NPO.

So, in this article we tried to highlight the topic " entrepreneurial activity of non-profit organizations and answered the question Can NGOs carry out commercial activity ". We hope that this information has helped you.