Public foundations are commercial or non-commercial. Is the community organization a non-profit organization? Main sources of income for NGOs

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 NPOs are established by the Civil Code and the Law “On Non-Commercial Organizations” No. 7-FZ of 01/12/1996. There are other normative documents 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. This 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). They operate to protect 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 current interests of the 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:

NCO form Goals Right of management Property rights Responsibility
Internal External Eat No Eat No Eat No
Public+ + + + +
Funds + + + +
Institutions+ + + + +
Associations+ + + + +
NP+ + + +
ANO + + + +

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.

At 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 disadvantages. They are reflected in the table.

Type of NPO pros Minuses
consumer cooperativeRevenue distribution;

Trade stability;

State support;

Liability for debts;

Complicated paperwork;

The need for additional investments in case of losses.
NPPreservation of property rights;

No liability for the creditor;

Freedom of choice of organizational structure.

Profits are not distributed;

Development of documentation.
AssociationTransformation into a partnership;

Free use of services by members.

Former members are liable for debts for 2 years.
FundEntrepreneurship;

Unlimited number of founders;

Lack of liability for debts;

Has his own property.

Annual public reporting;

Possibility of bankruptcy;

Not converted.
Religious associationsHave no financial rightsThey are not responsible for debts.
InstitutionsProvision of services for a fee.Responsible to creditors;

The property is managed by the owner
Public organizationsNot responsible for debt

Entrepreneurship is allowed;

Freedom in the choice of goals, methods of work.

Members do not claim transferred assets and contributions

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 NCO

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.

Index NP ANO Private institution Fund Public organization Association
FoundersPhysical and (or) legal entitiesCitizen or legal entityCitizens and (or) legal entitiesAt least 3 individualsAny legal entity
MembershipEatNoEat
EntrepreneurshipAllowedNo
ResponsibilityNoEatNoEat
Publication in the mediaNoEatNo

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 the provision of various types of 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 does not have commercial activities and taxable assets, it reports to the tax office 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 disabled people, unitary enterprises under healthcare and social protection institutions, organizations with more than 50% disabled people are exempted from paying VAT.

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.

A non-profit organization is an organization that does not have profit making as the main goal of its activities and does not distribute the profit received among its participants. This is the fundamental difference between non-profit organizations and commercial organizations.

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

3. Citizens with the necessary experience, knowledge and equipment decided to create a driving school in order to teach driving to future motorists. In this situation, as a rule, a non-state educational institution or an autonomous non-profit organization is created.

4. Several lawyers, information about whom is included in one regional register of lawyers, for the purpose of joint practice of advocacy, may register a non-profit organization in the form of a bar association. In accordance with the Federal Law “On Advocacy and Advocacy in the Russian Federation”, the bar association operates not only on the basis of the charter approved by its founders, but also on the basis of the founding agreement concluded by them.

A non-profit enterprise is a business entity with the rights of a legal entity, the main activity of which is the performance of socially significant functions and the development of civil society, and not the extraction of income.

Membership fees, grants and donations are the source of material support for the subjects of this category. The goals of the formation of non-profit enterprises are prescribed in the constituent documents or statutes, and the activity is subject to the provisions of Articles 116-121 of the Civil Code of the Russian Federation.

Distinctive features of non-profit enterprises

Non-profit enterprises are companies (groups of persons) formed to solve socially significant problems in the field of legal protection and cultural development of the population. To obtain this status, an organization must provide certain services for more than one year and pay taxes established by law in a timely manner.

Non-profit organizations are distinguished from business entities by the following features:

  • profitlessness;
  • a moratorium on engaging in certain activities;
  • a ban on the establishment of organizations of certain forms of management;
  • permission to engage in entrepreneurship only to the extent necessary to fulfill the goals prescribed in the statute of the organization;
  • inability to initiate bankruptcy proceedings and repay obligations to creditors through the sale of company property (does not apply to consumer cooperatives).
The property of non-profit enterprises is formed from donations from members of the organization and third parties. The founders do not have the right to use the assets transferred to the association for their own benefit, except in cases of creating funds to raise funds for the treatment or material support of the relatives of the group members.

If the founder decides to abolish the subject, the proceeds from the sale of his property are directed to the fulfillment of the goals indicated in the statute.

Types of non-profit companies

The Civil Code of the Russian Federation provides for two classifications of non-profit enterprises:
  • According to funding sources. Organizations that receive funds or material values ​​from foreign companies, foreigners or stateless persons are called foreign agents. Enterprises financed from government programs, donations from companies registered within the Russian Federation, or from Russians who are private individuals are classified by law as non-profit organizations (NPOs).
  • By type of activity and organization of work. The category includes consumer cooperatives, institutions, foundations, public and religious organizations, as well as unions and associations of legal entities.
Consumer cooperatives are a group of individuals and legal entities united on the principle of membership on the basis of share contributions directed to meet the material, spiritual and other needs of the participants. The name of the company should reflect the goals of its establishment, as well as the phrases "consumer society", "consumer union" or the word "cooperative". Organizations are allowed to engage in entrepreneurship within the framework of the implementation of tasks defined in the statutory documents.

Foundation - an NPO that performs socially useful tasks through the use of property provided by its founders. Such companies do not imply membership or mandatory share contributions. They can organize business companies or participate in them. Foundations are required to regularly submit reports to the board of trustees on the purposes and methods of use of the property entrusted to them. Public and religious organizations are understood as the union of three or more citizens who voluntarily united in accordance with the procedure approved by the state for the implementation of common interests of an intangible nature. The category includes:

  • involving membership of the organization;
  • movements without the possibility of obtaining membership;
  • enterprises created to protect the material interests of participants;
  • associations formed to solve social problems that arise among members of the organization;
  • political movements established to defend the constitutional rights of citizens through rallies, actions, pickets.
Association (union) - a type of association of legal entities formed on the basis of a constituent agreement and a charter to coordinate the entrepreneurial activities of commercial enterprises and protect their property interests.

Non-profit enterprises are part of the social life of civil society. Their activities allow solving local problems on the ground, as well as influencing the development of the state.

1. What is a non-profit organization? What is the difference between a non-profit organization and a commercial one?

In accordance with Article 52 of the Civil Code of the Russian Federation, all legal entities are divided into two groups:

Commercial organizations - legal entities that define profit making as the main goal of their activities;

Non-profit organizations are legal entities that do not have as the main goal of their activities the extraction of profit and do not distribute the profit received among the participants.

The concept of a non-profit organization is given in Article 2 of the Federal Law "On Non-Profit Organizations".

Thus, two main differences between a non-profit organization and a commercial one can be distinguished: this is the focus of activities on achieving non-material goals and the non-distribution of the profits received among the participants.

The highlighted differences between commercial and non-profit organizations leave a certain imprint on their legal capacity, those. the ability to have civil rights and bear obligations.

Commercial organizations have a general, or universal legal capacity, i.e. they may have civil rights and bear the obligations necessary to carry out any kind of activity not prohibited by law.

Non-profit organizations have a special (limited, targeted) legal capacity, i.e. they can have only those civil rights and obligations that are provided for in its constituent documents and correspond to the goals of its activities.

2. What goals of activity can a non-profit organization indicate in its constituent documents?

Paragraph 2 of Article 2 of the Federal Law "On Non-Commercial Organizations" contains an approximate list of goals for the creation of non-commercial organizations.

Thus, non-profit organizations can be created to achieve social, charitable, cultural, educational, scientific and managerial goals, in order to protect the health of citizens, develop physical culture and sports, meet the spiritual and other non-material needs of citizens, protect the rights, legitimate interests of citizens and organizations, resolution of disputes and conflicts, provision of legal assistance, as well as for other purposes aimed at achieving public benefits.

3. Can a non-profit organization engage in entrepreneurial activities?

In accordance with paragraph 2 of Article 50 of the Civil Code of the Russian Federation, non-profit organizations can carry out entrepreneurial activities only insofar as this serves to achieve the goals for which they were created, and corresponding to these goals.

Engaging in entrepreneurial activity by a non-profit organization is considered legal if two conditions are present simultaneously:

Such activities serve to achieve the goals of the non-profit organization, i.e. strengthens its material and technical base, is a source of formation of property used for the purposes of the organization;

Entrepreneurial activity does not go beyond the scope of its special legal capacity, i.e. does not contradict the subject and goals of the activity specified in its constituent documents.

In accordance with paragraph 2 of Article 24 of the Federal Law "On Non-Commercial Organizations", the entrepreneurial activity of non-commercial organizations is recognized as the profitable production of goods and services that meet the goals of creating a non-commercial 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.

4. What types of activities can a non-profit organization engage in?

The activities of a non-profit organization must correspond to the goals of its creation.

Paragraph 1 of Article 24 of the Federal Law "On Non-Profit Organizations" states that a non-profit organization may carry out one type of activity or several types of activity that are not prohibited by the legislation of the Russian Federation and correspond to the goals of the activity of a non-profit organization, which are provided for by its constituent documents.

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

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

5. What regulations govern the activities of non-profit organizations?

The legal status of non-profit organizations, the grounds for the emergence and procedure for exercising the right of ownership and other property rights, exclusive rights to the results of intellectual activity (intellectual property), as well as other property and related personal non-property relations are regulated by the Civil Code of the Russian Federation.

Federal Law "On Non-Profit Organizations" No. 7-FZ of January 12, 1996 defines the legal status, the procedure for the creation, activities, reorganization and liquidation of non-profit organizations as legal entities, the procedure for the formation and use of property of non-profit organizations, the rights and obligations of their founders (participants) , the basics of managing non-profit organizations and possible forms of their support by state authorities and local governments.

This law does not apply to consumer cooperatives, homeowners' associations, horticultural, horticultural and dacha non-profit associations of citizens.

The effect of this law does not apply also to state authorities, other state bodies, local self-government bodies and state (municipal) institutions, unless otherwise established by the law itself.

The activities of non-profit organizations are also regulated by the following laws and by-laws:

Federal Law No. 129-FZ of 08.01.2001 “On State Registration of Legal Entities and Individual Entrepreneurs” of citizens”;

Decree of the Government of the Russian Federation No. 212 of April 15, 2006 “On measures to implement certain provisions of federal laws regulating the activities of non-profit organizations”;

Order of the Ministry of Justice of Russia dated March 31, 2009 No. 96 “On approval of the Administrative Regulations for the execution by the Ministry of Justice of the Russian Federation of the state function of deciding on the state registration of non-profit organizations”;

Order of the Ministry of Justice of Russia dated March 31, 2009 No. 90 “On approval of the administrative regulations for the execution by the Ministry of Justice of the Russian Federation of the state function of monitoring the compliance of the activities of non-profit organizations with the statutory goals and objectives, branches and representative offices of international organizations, foreign non-profit non-governmental organizations with the stated goals and objectives, and also for their compliance with the legislation of the Russian Federation”;

In certain areas, the activities of non-profit organizations may also be regulated by the following acts:

    Law of the Russian Federation of July 10, 1992 No. 3266-1 "On Education";

    Federal Law No. 131-FZ of 06.10.2003 “On the General Principles of Local Self-Government in the Russian Federation”;

    Federal Law No. 135-FZ of August 11, 1996 “On Charitable Activities and Charitable Organizations”;

    Federal Law No. 63-FZ of May 31, 2002 “On Advocacy and the Bar in the Russian Federation”;

    Federal Law No. 315-FZ of December 1, 2007 “On Self-Regulatory Organizations”;

    Federal Law of May 7, 1998 N 75-FZ "On Non-State Pension Funds"; - Federal Law of July 20, 2000 N 104-FZ "On the General Principles of Organizing Communities of Indigenous Peoples of the North, Siberia and the Far East of the Russian Federation;

    Federal Law No. 156-FZ of November 27, 2002 "On Associations of Employers"

    Federal Law No. 154-FZ of December 5, 2005 "On the Public Service of the Russian Cossacks".

A number of issues related to the activities of non-profit organizations may be regulated by the laws of a constituent entity of the Russian Federation.

6. In what organizational and legal forms can a non-profit organization be created?

Unlike the organizational and legal forms of commercial organizations, which are exhaustively defined in Article 50 of the Civil Code of the Russian Federation, the Federal Law "On Non-Commercial Organizations" does not contain a closed list of such forms. At the same time, the list of organizational and legal forms cannot be considered absolutely open in the sense that, in addition to those specified in the Law, it is allowed to choose any form at one's own discretion. It is permissible to choose only such organizational and legal form of a non-profit organization, which is provided for by federal laws.

According to the Civil Code, non-profit organizations are created in the form of public and religious associations, consumer cooperatives, associations of legal entities (associations and unions), institutions, charitable and other foundations.

The organizational and legal forms of non-profit organizations named in the Federal Law "On Non-Profit Organizations" include: non-profit partnerships, autonomous non-profit organizations, state corporations, state companies, communities of indigenous peoples of the Russian Federation, Cossack societies.

7. What are the requirements for the founding documents of a non-profit organization?

According to Article 14 of the Federal Law "On Non-Commercial Organizations", non-commercial organizations operate on the basis of a charter approved by the founders for a public organization (association), foundation, non-commercial partnership, private institution and autonomous non-commercial organization, or on the basis of a constituent agreement concluded by their members, and the statute approved by them for the association or union.

The constituent documents of non-profit organizations, as established in Article 52 of the Civil Code of the Russian Federation, must necessarily define the specific subject and goals of the activity. In addition, the name of non-profit organizations in accordance with Article 54 of the Civil Code of the Russian Federation must contain an indication of character activities of a legal entity.

Paragraph 3 of Article 14 of the Federal Law "On Non-Commercial Organizations" establishes that the constituent documents of a non-profit organization must determine the name of the non-profit organization, containing an indication of the nature of its activities and legal form, the location of the non-profit organization, the procedure for managing activities, the subject and goals of the activity , information on branches and representative offices, rights and obligations of members, conditions and procedure for admission to membership in a non-profit organization and withdrawal from it (if the non-profit organization has membership), sources of formation of property of a non-profit organization, procedure for amending the constituent documents of a non-profit organization, procedure use of property in the event of liquidation of a non-profit organization and other provisions provided for by this Federal Law and other federal laws.

In the founding agreement, the founders undertake to create a non-profit organization, determine the procedure for joint activities to create a non-profit organization, the conditions for transferring their property to it and participating in its activities, the conditions and procedure for the founders (participants) to withdraw from its composition.

The charter of the fund must also contain the name of the fund, including the word "fund", information about the purpose of the fund; instructions on the bodies of the foundation, including the board of trustees, and on the procedure for their formation, on the procedure for appointing and dismissing officials of the foundation, on the location of the foundation, on the fate of the foundation's property in the event of its liquidation.

The constituent documents of an association (union), non-profit partnership must also contain conditions on the composition and competence of their governing bodies, the procedure for their decision-making, including on issues decisions on which are taken unanimously or by a qualified majority of votes, and on the procedure for distributing property remaining after liquidation of an association (union), non-commercial partnership.

The constituent documents of a non-profit organization may also contain other provisions that do not contradict the law.

8. Who can be the founder of a non-profit organization?

In accordance with paragraph 2 of Article 13 of the Federal Law "On Non-Profit Organizations", the creation of a non-profit organization as a result of its establishment is carried out by decision of the founders (founder).

At the same time, as established in Article 15 of the said federal law, the founders of a non-profit organization, depending on its organizational and legal forms, may be fully capable citizens and (or) legal entities.

Foreign citizens and stateless persons legally residing in the Russian Federation may be founders (participants, members) of non-profit organizations, with the exception of cases established by international treaties of the Russian Federation or federal laws.

Cannot be a founder (participant, member) of a non-profit organization:

    a foreign citizen or a stateless person in respect of whom, in accordance with the procedure established by the legislation of the Russian Federation, a decision has been made on the undesirability of their stay (residence) in the Russian Federation;

    a person included in the list in accordance with paragraph 2 of Article 6 of the Federal Law of August 7, 2001 No. 115-FZ “On Counteracting the Legalization (Laundering) of Criminally Obtained Funds and the Financing of Terrorism”;

    a public association or a religious organization whose activities have been suspended in accordance with Article 10 of the Federal Law of July 25, 2002 No. 114-FZ "On Counteracting Extremist Activity";

    a person in respect of whom, by a court decision that has entered into legal force, it has been established that his actions contain signs of extremist activity;

    A person who does not meet the requirements of federal laws for the founders (participants, members) of a non-profit organization that determine the legal status, procedure for the creation, operation, reorganization and liquidation of certain types of non-profit organizations.

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

A non-profit organization may be founded by one person, with the exception of cases of establishing non-profit partnerships, associations (unions) and other cases provided for by federal law.

9. What is the location of the non-profit organization?

In accordance with paragraph 2 of Article 54 of the Civil Code of the Russian Federation, the location of a legal entity, including a non-profit organization, is determined by the place of its state registration. State registration of a legal entity is carried out at the location of its permanent executive body, and in the absence of a permanent executive body - another body or person entitled to act on behalf of the legal entity without a power of attorney.

The location of a non-profit organization must be indicated in its founding documents.

10. Can non-profit organizations open branches and representative offices?

In accordance with Article 5 of the Federal Law "On Non-Profit Organizations", a non-profit organization may create branches and open representative offices on the territory of the Russian Federation in accordance with the legislation of the Russian Federation.

At the same time, it was established that branch A non-profit organization is its separate subdivision located outside the location of the non-profit organization and performing all of its functions or part of them, including the functions of a representative office.

Representation A non-profit organization is a separate subdivision that is located outside the location of the non-profit organization, represents the interests of the non-profit organization and protects them.

It should be taken into account that the branch and representative office of a non-profit organization are not legal entities, are endowed with the property of the non-profit organization that created them, and act on the basis of the regulation approved by it. The property of a branch or representative office is recorded on a separate balance sheet and on the balance sheet of the non-profit organization that created them.

The heads of the branch and representative office are appointed by the non-profit organization and act on the basis of a power of attorney issued by the non-profit organization.

A branch and a representative office operate on behalf of the non-profit organization that created them. Responsibility for the activities of its branches and representative offices shall be borne by the non-profit organization that created them.

11. What requirements are established by law for the governing bodies of a non-profit organization?

The Federal Law "On Non-Commercial Organizations" (Article 28) establishes that the structure, competence, procedure for the formation and term of office of the governing bodies of a non-commercial organization, the procedure for making decisions by them and speaking on behalf of a non-commercial organization are established by the constituent documents of a non-commercial organization in accordance with the above-mentioned Federal Law and other federal laws.

At the same time, Articles 29-30 of the said federal law establish the following classification of the governing bodies of a non-profit organization:

supreme body;

Permanent collegiate governing body;

Executive agency.

supreme governing bodies non-profit organizations in accordance with their constituent documents are:

- collegiate supreme governing body for an autonomous non-profit organization;

General meeting of members for a non-profit partnership, association (union).

For a foundation, this body is determined in accordance with the charter.

As established by law, the main function of the supreme governing body of a non-profit organization is to ensure that the non-profit organization complies with the goals for which it was created.

The competence of the supreme governing body includes the solution of the most important issues of the activities of a non-profit organization:

Changing the charter of a non-profit organization;

Determination of priority areas of activity of a non-profit organization, principles for the formation and use of its property;

Formation of executive bodies of a non-profit organization and early termination of their powers;

Creation of branches and opening of representative offices of a non-profit organization;

Participation in other organizations;

Reorganization and liquidation of a non-profit organization (except for the liquidation of a fund).

The constituent documents of a non-profit organization may provide for the creation permanent collegiate body management, which may include the following issues:

Approval of the annual report and annual balance sheet;

Approval of the financial plan of a non-profit organization and making changes to it;

Participation in other organizations.

Issues referred to the exclusive competence of the supreme governing body of a non-profit organization cannot be transferred for resolution to other bodies, including a permanent collegial governing body.

Executive agency non-profit organization may be collegial and (or) sole. He carries out the day-to-day management of the activities of the non-profit organization and is accountable to the highest governing body of the non-profit organization.

The competence of the executive body of a non-profit organization includes the resolution of all issues that do not constitute the exclusive competence of other management bodies of the non-profit organization, as determined by federal laws and the constituent documents of the non-profit organization.

12. What is the responsibility of the founders of a non-profit organization and its officials?

The Civil Code of the Russian Federation (Article 56) establishes a general rule according to which the founder of a legal entity is not liable for the obligations of the legal entity, and the legal entity is not liable for the obligations of the founder. An exception to this rule may be provided by the Code itself or by the constituent documents of a legal entity. This is explained by the fact that a legal entity has separate property (ie, separated from the property of the founders) and is liable for its obligations with this property.

An example of the liability of the founders (members) of a non-profit organization is the subsidiary (additional) liability of a member of an association (union) for the obligations of a legal entity, provided for in Article 123 of the Civil Code of the Russian Federation (Article 12 of the Federal Law “On Non-Commercial Organizations”) for the obligations of a legal entity, in the event of its withdrawal.

Subsidiary liability is also provided for the owner of the institution. This is due to the fact that the institution is not the owner of the property assigned to it. The institution is fully or partially financed by the owner and liable for its obligations with the funds at its disposal. In case of insufficient funds, the owner of the property of the institution will bear subsidiary responsibility (Article 120 of the Civil Code of the Russian Federation, Article 9 of the Federal Law “On Non-Commercial Organizations”).

In case of forced liquidation of a non-profit organization by a court decision, the obligations to carry out the liquidation of this organization may be assigned to the founders of this organization (Article 61 of the Civil Code of the Russian Federation).

Officials of a non-profit organization are generally responsible for compliance with the laws of the Russian Federation. They may bear civil, tax, administrative and criminal liability.

A person who acts by virtue of law or constituent documents on behalf of a non-profit organization (for example, a person who is its executive body) must act on behalf of the organization in good faith and reasonably. Otherwise, the founders have the right to apply to the court with a claim for compensation for losses caused by unfair actions (inaction) of such a person.

  • 1) Relationships that develop in the course of entrepreneurial activity (business relations).
  • 3) Relations arising in the process of state regulation of economic relations.
  • 1) Creation of conditions for the civilized functioning of the market:
  • 4. Business legal relations
  • 1) Subject.
  • 5. Principles of business law
  • 5) The principle of state regulation of entrepreneurial activity.
  • 6. History of the development of business relations in Russia and abroad
  • 1. The Constitution of the Russian Federation.
  • Topic 3. Legal status of business entities
  • 1. The concept and types of business entities
  • 1) By the nature of competence:
  • 2) According to the form of business organization:
  • 3) According to the organizational and legal form of entrepreneurial activity.
  • 6) By the presence of foreign investments:
  • 2. Individual entrepreneurs and legal entities as business entities
  • 2.1. Individual entrepreneurs as business entities
  • 2.2. Legal entities as business entities
  • 1) The organization has separate property in ownership, economic management or operational management (property isolation).
  • 3) Organizational unity.
  • 4) The ability to act as a plaintiff and defendant in court on his own behalf.
  • 3. The state as a subject of economic activity
  • 1) Creation of conditions for the civilized functioning of the market:
  • 2) Strategic planning of science and scientific and technological progress;
  • 4. Other business entities
  • 4.1. Legal status of credit organizations
  • 4.2. Legal status of stock exchanges
  • 4.3. Legal status of chambers of commerce and industry
  • 1. State registration of an individual entrepreneur
  • 2. The concept, essence and content of the legal personality of individual entrepreneurs
  • Topic 5. Organizational and legal forms of economic activity
  • 1. The concept and essence of the organizational and legal form of legal entities
  • 2. Types of legal entities
  • 1. Business partnerships and companies.
  • 1) Freedom of concentration of capital.
  • 2) Freedom of movement of capital.
  • 3) The stability of the existence of a joint-stock company.
  • 4. Limited Liability.
  • 5. Professional management.
  • 4. Economic partnerships.
  • 5. Non-profit organizations.
  • Topic 6. Creation, reorganization and liquidation of legal entities
  • 1. The procedure for the creation and state registration of legal entities
  • 2. Reorganization of a legal entity
  • 3. Liquidation of a legal entity
  • Topic 7. Insolvency (bankruptcy) of entrepreneurs
  • 1. The concept, signs and legal regulation of insolvency (bankruptcy)
  • 2. Subjects of bankruptcy, their rights and obligations
  • 1. Features of the legal status of the debtor
  • 2. Features of the legal status of a bankruptcy creditor
  • 3. Features of the legal status of the arbitration manager
  • 4. The role of the arbitral tribunal in insolvency cases
  • 3. Bankruptcy procedures
  • 3.1. Surveillance as a bankruptcy procedure
  • 3.2. Financial recovery as a bankruptcy procedure
  • 3.3. External management as a bankruptcy procedure
  • 3.4. Bankruptcy proceedings as a bankruptcy procedure
  • 3.5. settlement agreement

    • 5. Non-profit organizations.

    The list of organizational and legal forms in which non-profit organizations can be created is given in paragraph 5 of Chapter 4 of the Civil Code of the Russian Federation and clause 3 of Art. 2 of the Law on non-profit organizations. Non-profit organizations can be created in the form of:

    consumer cooperatives;

    Public or religious organizations (associations);

    non-profit partnerships;

    institutions;

    State corporations;

    Autonomous non-profit organizations;

    Social, charitable and other funds, associations and unions, as well as in other forms provided for by federal laws.

    Non-profit organizations include organizations created to achieve social, charitable, cultural, educational, scientific and managerial goals, as well as to protect health, develop physical culture and sports, meet spiritual and other non-material needs, protect the rights and legitimate interests of citizens and organizations, resolution of disputes and conflicts, provision of legal assistance and other goals aimed at achieving public benefits.

    In legal terms, the regulation of the activities of non-profit organizations is carried out in accordance with Art. 50 of the Civil Code of the Russian Federation, and the essential features of non-profit organizations are established by Articles 116-123 of the Civil Code of the Russian Federation. The creation and activities of non-profit organizations are regulated by Federal Law No. 7-FZ of January 12, 1996 "On Non-Profit Organizations".

    A common feature of non-profit organizations is that they are not entitled to set profit making as one of their main goals. Legislatively, non-profit organizations are allowed to engage in entrepreneurial activities if the income from it is used to achieve statutory goals. This activity for many non-profit organizations is forced and is carried out to maintain existence. Non-profit organizations have the right to be participants in joint-stock companies, limited liability companies and investors in limited partnerships, the goals and objectives of which may not correspond to the goals of non-profit organizations.

    Requirements for the implementation of entrepreneurial activities by non-profit organizations:

    1) entrepreneurial activity should not be the main purpose of the activity of a non-profit organization, otherwise it turns into a commercial one (clause 1, article 50 of the Civil Code of the Russian Federation).

    2) non-profit organizations can carry out entrepreneurial activities only to achieve the goals for which they were created and in accordance with these goals (clause 3 of article 50 of the Civil Code of the Russian Federation).

    The second of these requirements means that the entrepreneurial activity of non-profit organizations must meet two conditions:

    Serve the objectives of the organization, i.e. to strengthen its material and technical base, to be a source of formation of property used for the purposes of the organization, to involve in the work of members of the organization who have physical disabilities and are deprived of the opportunity to work under normal conditions (blind, deaf), and also to contribute to the implementation of other socially useful goals of the organization;

    Correspond to the statutory goals of the organization and not go beyond its statutory legal capacity.

    Non-profit organizations may own property, and some - separate property in operational management, transferred by their participants.

    Thus, non-profit organizations differ from commercial organizations in that:

    1) making a profit is not the main goal of their activities;

    2) the profit received is not distributed among the participants (founders) of the organization;

    3) exist at the expense of appropriate earmarked funding or voluntary contributions, and not at the expense of the profits they receive;

    4) have special legal capacity;

    5) the list of possible forms of non-profit organizations is determined Civil Code and other laws of the Russian Federation.

    1. Consumer cooperative ( Art. 116 of the Civil Code of the Russian Federation).

    consumer cooperative- this is a voluntary association of citizens and legal entities on the basis of membership in order to meet the material and other needs of the participants, carried out by combining its members with property shares (clause 1, article 116 of the Civil Code of the Russian Federation).

    Creation goals: voluntary association based on membership in order to meet the material and other needs of participants by combining property shares.

    Members: citizens, legal entities.

    Member Responsibility: in accordance with the charter of the cooperative.

    business income is distributed among the members.

    Signs of a consumer cooperative, distinguishing it from both other types of non-profit and commercial organizations:

    1) the possibility of participation in the cooperative of both individuals and legal entities;

    2) formation of a share fund at the expense of share contributions of members of the cooperative;

    3) meeting the needs of members of the cooperative as the main goal of the activity;

    4) the possibility of carrying out entrepreneurial activities and distributing the profits received among the members of the cooperative;

    5) the possibility of conducting bankruptcy proceedings in relation to the cooperative;

    6) unlimited liability of members of the cooperative for the debts of the cooperative (obligation to make additional contributions);

    7) the absence of mandatory personal participation of members of the cooperative in its activities.

    A special type of consumer cooperatives are cooperatives that are part of the system of consumer cooperation, the legal status of which is determined by the law of the Russian Federation of June 19, 1992 "On consumer cooperation in the Russian Federation".

    In case of failure to fulfill obligations to cover losses, the cooperative may be liquidated in court at the request of creditors.

    In accordance with the Civil Code of the Russian Federation, it is possible to create two types of cooperatives - consumer and production. Wherein a production cooperative is a commercial organization and its activities are aimed at making a profit, and consumer cooperative - non-profit organization, the purpose of its activities - the satisfaction of certain needs of its members.

    A consumer cooperative is founded and operates precisely to meet the material and other needs of its members, such as a housing construction cooperative (HBC), a garage building cooperative (GSK), a dacha cooperative, etc.

    A consumer cooperative is allowed to carry out entrepreneurial activities, it is also granted the right to distribute the income received from such activities among the members of the cooperative (clause 5, article 116 of the Civil Code of the Russian Federation).

    Members of a consumer cooperative may be citizens who have reached the age of 16 (Clause 2, Article 26 of the Civil Code of the Russian Federation), commercial and non-commercial legal entities, including unitary enterprises and institutions (subject to the provisions of Articles 295, 297, 298 of the Civil Code of the Russian Federation).

    Consequently, a consumer cooperative can be created by both citizens and legal entities, in contrast to production cooperatives, in which, as a general rule, the participation of legal entities is not allowed.

    The legislation of the Russian Federation does not establish a minimum or maximum number of members of a cooperative, nor does it prohibit the simultaneous participation of members of a cooperative in other consumer cooperatives (including similar ones).

    The founding document of a consumer cooperative is its charter.

    Typically, the governance structure of a consumer cooperative is similar to that used by a production cooperative and includes:

    General meeting of the cooperative,

    cooperative board,

    Chairman of the board.

    The legislation does not define what the competence of the governing bodies is and whether it should be spelled out in the charter of the cooperative.

    A consumer cooperative has the opportunity to engage in entrepreneurial (commercial) activities. But in this case, the income received by the consumer cooperative from entrepreneurial activities carried out by it in accordance with the law and the charter is distributed among all its members (clause 5, article 116 of the Civil Code of the Russian Federation).

    The distribution of profits is a right, but not an obligation, of a consumer cooperative. At the same time, the grounds and procedure for the distribution of profits should be determined only by the charter of the cooperative or its internal documents.

    Thus, consumer cooperative occupies a middle position between commercial and non-profit organizations, since it has the features of both.

    A consumer cooperative, unlike other non-profit organizations, can be declared bankrupt in court if the claims of its creditors are not satisfied, and the cooperative itself, at the same time, meets the signs of insolvency (clause 1, article 65 of the Civil Code of the Russian Federation).

    2. Public and religious organizations(Article 117 of the Civil Code of the Russian Federation).

    Public and religious organizations (associations)- these are voluntary associations of citizens who, in the manner prescribed by law, have united on the basis of their common interests to meet spiritual or other non-material needs (Article 117 of the Civil Code of the Russian Federation, Article 6 of the Law on Non-Commercial Organizations).

    Creation goals: voluntary association based on common interests to meet spiritual and other non-material needs.

    Members: citizens

    Member Responsibility: participants are not liable for the obligations of the organization, and the organization for the obligations of the participants.

    Entrepreneurial activity: allowed only in accordance with the goals of the organization.

    Participants do not retain rights to the property transferred to the organization.

    Political parties,

    Unions,

    voluntary associations,

    unions of artists,

    Youth and children's public associations,

    public self-government organizations,

    Religious organizations, etc.

    Each of the mentioned associations has its own peculiarities of legal regulation.

    The Civil Code of the Russian Federation provides for provisions relating to the participation of public organizations in property turnover as independent legal entities.

    Article 7 of the Federal Law of May 19, 1995 N 82-FZ "On Public Associations"; the following organizational and legal forms of public associations are provided for:

    Public organization,

    Social movement,

    Public fund,

    public institution,

    body of public initiative,

    Political Party.

    Participants (members) of public and religious organizations are only natural persons. Legal entities cannot act as participants (members) of organizations, since a public organization, in accordance with the law, is an association of citizens. However, in the event that legal entities are also public associations, in accordance with Art. 6 of the Law on Public Associations, they may be participants (members) of public associations.

    The regulation of the legal regime for the activities of public associations is carried out by the norms of the Law on Public Associations, its effect applies to all public associations created on the initiative of citizens, with the exception of religious organizations, as well as non-profit unions (associations) created by commercial organizations (Article 2 of the Law on Public Associations) .

    3. Institutions(Article 120 of the Civil Code of the Russian Federation).

    institution- this is a non-profit organization created by the owner to carry out managerial, socio-cultural or other functions of a non-profit nature and financed by him in whole or in part (clause 1, article 120 of the Civil Code of the Russian Federation, article 9 of the Law on non-profit organizations).

    Creation goals: implementation of managerial, socio-cultural and other functions of a non-commercial nature, financed (in whole or in part) by the founder.

    Founders: the owner of the property.

    Responsibility of the institution: is responsible for its obligations with its own funds, in case of their insufficiency, the owner bears subsidiary liability.

    Entrepreneurial activity:

    The institution owns, uses and disposes of property in accordance with the objectives of its activities and the tasks of the owner.

    The owner has the right to withdraw excess or misused property.

    An institution can be created by any owner - the state, a municipality, a business partnership or company, etc.

    Institutions are state and municipal governments, organizations of culture and education, health and sports, social protection agencies, law enforcement agencies and many others (for example, schools, hospitals, libraries), etc.

    4. Funds(Art. 118, 119 of the Civil Code of the Russian Federation).

    Fund in accordance with Art. 7 of the Law on non-profit organizations is a non-profit organization without membership, established by citizens and (or) legal entities on the basis of voluntary property contributions and pursuing social, charitable, cultural, educational or other socially useful goals.

    Fund is a non-membership non-profit organization, the founders of the foundation do not receive any rights in relation to the foundation they created. Based on these provisions, the founders are not liable for the obligations of the fund they created, and the fund, accordingly, is not liable for the obligations of its founders.

    The fund carries out its activities on the basis of the charter, which should determine the procedure for the formation of the fund's management bodies and their competence, as well as other information provided for by law (clause 2, article 52 and clause 4, article 118 of the Civil Code of the Russian Federation).

    Creation goals: non-membership organization established on the basis of voluntary contributions, pursuing public benefit purposes.

    Founders: citizens, legal entities.

    Responsibility of founders: the founders are not liable for the obligations of the fund, and the fund for the obligations of its founders.

    Entrepreneurialactivity: allowed only corresponding to the goals of the fund. The Fund has the right to create business companies or participate in them.

    Fund property:

    The property transferred to the foundation by the founders is the property of the foundation;

    The Foundation annually publishes a report on the use of property.

    The charter of the fund (approved by the founders) must contain:

    Name of the fund;

    Location;

    The procedure for managing the activities of the foundation and the procedure for the formation of its bodies (including the Board of Trustees);

    Information about the purpose of the fund;

    Procedure for appointment and dismissal of officials;

    Information about the fate of property during the liquidation of the fund.

    The charter of the foundation can be changed in accordance with Art. 119 of the Civil Code of the Russian Federation only:

    Fund bodies, if it is provided for by the charter;

    The body authorized to supervise the activities of the fund;

    court in the event of unforeseen circumstances.

    The Fund, being a non-profit organization, may establish a joint-stock company or a limited liability company (but not a business partnership) and receive profit from their activities. In this case, the foundation may be the sole founder of a commercial organization. It should be borne in mind that the profit received cannot be distributed among the founders of the fund, but must be directed to its statutory purposes.

    The grounds for the liquidation of the fund are:

    The fund does not have the property necessary for the implementation of its activities,

    The impossibility of achieving the goals for which the fund was created,

    Evasion of the fund in its activities from the goals provided for by the charter.

    5. Associations and unions(associations of legal entities, art. 121 of the Civil Code of the Russian Federation)

    Associations and unions- these are associations of legal entities created for the purpose of coordinating the activities of the merged organizations, as well as representing and protecting common property interests (Article 121 of the Civil Code of the Russian Federation).

    Creation goals: an organization created by agreement to protect common interests and for the purpose of coordination.

    Members: legal entities (commercial and non-commercial, retaining the independence and rights of a legal entity).

    Association Responsibility: are not liable for the obligations of members, the members are liable in the manner specified in the constituent documents.

    Entrepreneurial activity: if necessary, the association is transformed into business partnerships, or creates a business company for these purposes.

    The constituent documents are the founding agreement (signed by the members of the association) and the charter (approved by the members of the association) (Article 122 of the Civil Code of the Russian Federation).

    Structure:

    Name, including an indication of the subject of activity, and the word "Union" or "Association";

    Location;

    The procedure for managing activities, the composition and competence of management bodies and the procedure for making decisions;

    Information about the fate of property during the liquidation of the association.

    The rights of members of the association (clause 1 of article 123 of the Civil Code of the Russian Federation):

    - a member of the association has the right to use its services free of charge.

    Withdrawal (exclusion) of participants (clause 2 of Art.123 GKRF):

    - a member of an association has the right to withdraw from it at the end of the financial year;

    A member of an association may be expelled by decision of the remaining participants in the manner prescribed by the founding documents;

    The withdrawing (excluded) member of the association bears subsidiary liability for the obligations of the association within two years from the moment of withdrawal (clause 3, article 123 of the Civil Code of the Russian Federation).

    Other types of non-profit organizations

    The list of non-profit organizations provided for in the Civil Code of the Russian Federation is supplemented by other types of organizations, the legal status of which is determined by other laws, including Federal Law No. 7-FZ of January 12, 1996 "On Non-Profit Organizations", which provides for such possible forms of non-profit organizations as non-profit partnerships and stand-alone non-profit organizations.

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

    A non-profit partnership is a membership-based non-profit organization established by citizens and (or) legal entities to assist its members in carrying out activities aimed at achieving social, charitable, cultural, educational, scientific and managerial goals, as well as for other purposes aimed at achieving public goods (clause 1, article 8 of the Law "On non-profit organizations").

    A non-profit partnership has the right to carry out entrepreneurial activities that correspond to the goals for which it was created.

    Members of a non-profit partnership are not liable for its obligations, and the partnership is not liable for the obligations of its members. Partnership members have a wide range of rights, which are comparable in scope to the rights of a member of a commercial organization.

    A non-profit partnership is the owner of its property, including property transferred by its members. Upon liquidation of a non-commercial partnership, the property remaining after the satisfaction of creditors' claims is subject to distribution among the members of the non-commercial partnership in accordance with their property contribution, the amount of which does not exceed the amount of their property contributions, unless otherwise provided by the constituent documents of the non-commercial partnership.

    Autonomous non-profit organization- this is a non-profit organization without membership, established by citizens and (or) legal entities on the basis of voluntary property contributions for the purpose of providing services in the field of education, healthcare, culture, science, law, physical culture and sports and other services (clause 1 of Art. 10 of the Law on non-profit organizations).

    Property transferred to an autonomous non-profit organization by its founders (founder) shall be the property of the autonomous non-profit organization. The founders of an autonomous non-profit organization do not retain any rights to property transferred by them to the ownership of this organization. An autonomous non-profit organization has the right to carry out entrepreneurial activities that correspond to the goals for the achievement of which the specified organization was created.

    Thus, an autonomous non-profit organization is in fact a kind of "for-profit institution". At the same time, the founders of an autonomous non-profit organization can use its services only on equal terms with other persons (by equal conditions, one should probably understand equal payment for the services received) and are not liable for the obligations of the autonomous non-profit organization they created.

    Trade unions- voluntary public associations of citizens connected by common industrial, professional interests by the nature of their activities, created in order to represent and protect their social and labor rights and interests (clause 1, article 2 of the Federal Law of the Russian Federation of January 12, 1996 N 10-FZ " On trade unions, their rights and guarantees of activities.

    Religious Association- this is a voluntary association of citizens of the Russian Federation, other persons permanently and legally residing on the territory of the Russian Federation, formed for the purpose of joint confession and dissemination of faith and having signs corresponding to this purpose: religion, worship, other religious rites and ceremonies; teaching religion and religious education of their followers, which follows from Art. 6 of the Law on Religious Associations.

    State Corporation- this is a non-profit organization without membership, established by the Russian Federation on the basis of a property contribution and created to carry out social, managerial or other socially useful functions (Article 7.1 of the Law on Non-Profit Organizations).