What is a non-profit enterprise? What are Non-Profit Organizations (NPOs) in Russia

Every year in Russia the number of non-profit organizations increases. This makes it possible to improve the quality of life of the population, develop democratic values, and effectively combat a complex of social problems with the “hands” of volunteers from non-profit organizations. The importance of choosing to create one type of non-profit organization or another is determined by their purpose and organizational differences. We will look at this in more detail in the article.

What are non-profit organizations (NPOs) and what do they do?

Not commercial organizations(NPOs) are a type of organization whose activities are not based on the acquisition and maximization of profit and there is no distribution of it among the members of the organization. NPOs are selected and installed certain type activities that contribute to the implementation of charitable, socio-cultural, scientific, educational, and management goals to create social benefits. That is, socially oriented non-profit organizations in Russia are engaged in solving social problems.

Types of non-profit organizations and purposes of their creation

In accordance with the law of the Russian Federation “On non-profit organizations» NPOs operate in established forms:

• Public and religious organizations. They are created by voluntary agreement of citizens to satisfy spiritual and other non-material needs.
• Communities of small indigenous peoples of the Russian Federation. Such peoples unite on the basis of kinship, territorial proximity to preserve culture and traditionally accepted way of life.
• Cossack societies. Communities of citizens to recreate the traditions of the Russian Cossacks. Their participants undertake obligations to perform public or other service. Such NPOs are formed by farm, stanitsa, city, district and military Cossack societies.
• Funds. They are formed through voluntary contributions from citizens or legal entities for the purpose of charity, support of cultural and educational events, etc.
• State corporations. Established by the Russian Federation at the expense of a material contribution. They are formed to implement socially important functions, including managerial and social ones.
• State companies. The Russian Federation is created on the basis of property contributions for the purpose of providing public services and other functions using state property.
• Non-profit partnerships. They are created by individuals and legal entities to create various public goods.
• Private institutions. They are created by the owner for the purpose of implementing functions of a non-commercial nature, including managerial, socio-cultural.
• State and municipal institutions. Created by the Russian Federation, subjects of the Russian Federation and municipalities. They can be autonomous, budgetary and government-owned. The main goals include the implementation of powers in socio-cultural areas.
• Autonomous non-profit organizations. They are formed with the aim of providing socially necessary services in various social spheres.
• Associations (unions). They are created to protect the joint, often professional, interests of their members.

Non-profit organizations are performers of socially useful services and will receive financial and property support from the state.

Non-profit organizations performing certain functions of the state or self-government bodies. There are many non-profit organizations that differ in form and main purpose.

The difference between non-profit organizations and for-profit organizations

Let's consider the main differences between NPOs and commercial ones on the following points:

• goals of organizations. Unlike commercial organizations, whose main goal is to maximize profits, the activities of NPOs are based on various intangible goals (charity, cultural revival, etc.);
• profit. At a commercial organization net profit distributed among participants and reinvested in the business processes of the enterprise for its further development and economic efficiency. The profit of a non-profit organization can only go to activities that correspond to its non-commercial purposes. At the same time, NPOs can engage in relevant income-generating activities if this is necessary to achieve their good goals, provided that this is stated in their charters;
• salary. In accordance with federal law“On Charitable Activities and Charitable Organizations” NPOs have the right to spend up to 20% of the total per annum on wages financial resources. In NPOs, unlike commercial ones, employees cannot receive bonuses and allowances in addition to their salary;
• source of investment. In commercial organizations, profit, funds from investors, creditors, etc. are used for reinvestment. In NPOs, support from international grants, the state, social funds, volunteer fundraising, participant contributions, etc. is widespread.

Features of the application of the simplified taxation system for non-commercial organizations

Annual financial statements NPO includes:

• balance sheet;
• report on the intended use of funds;
• attachments to the balance sheet and report in accordance with regulations.

NPOs have the right to use the simplified taxation system (STS) if the following conditions are met:

• for nine months of activity, the income of an NPO is no more than 45 million rubles. (calculated for the year in which the organization draws up documents for the transition to the simplified tax system);
• the average number of employees is no more than 100 employees in the reporting period;
• NPOs do not include branches;
• the residual value of assets is not more than 100 million rubles;
• absence of excisable products.

Recently, large and long-awaited changes were made to the accounting standards of the Russian Federation, which significantly changed the reporting rules. These changes also apply to the accounting records of non-profit organizations that have switched to the simplified tax system.

The use of the simplified tax system in non-profit organizations will allow you not to pay income tax, property tax and value added tax (VAT).

In this case, the NPO is obliged to pay the so-called single tax, namely:

• according to the “Income” type of taxation, you need to pay 6% on various receipts considered income;
• for a taxable object, “Income minus expenses” is 15% of the difference between income and expenses, or 1% if income does not exceed expenses.

Today it is important for the country to promote further development NPOs as a powerful engine for realizing various social needs.

In this article we will try to tell you as much as possible about what an NGO is and what they do.

NPO— These are non-profit cooperative organizations that are opened by the founders at a special meeting. At this event, they approve all provisions of the charter and determine the governing bodies. All property is the personal property of this association.

What do non-profit organizations (NPOs) do?

What the decoding of NKO is is already clear. Now we will tell you what these organizations do.

The main function of this association is the formation of various benefits for society through redistribution material assets. In terms of other functional characteristics, NPOs are similar to entrepreneurs. But in comparison with commercial organizations, they cannot be classified as full-fledged participants in property relations. In this regard, the state established target legal capacity. This means that the use of the property that is their property is possible only for the intended purpose. An NPO can conduct business if it corresponds to its main goals, in accordance with Civil Code Article 50. Based on this, it will be more relevant to explain what an NPO is.

Public service? They will be united into a single whole by the main features in conducting this activity. In this case, this is the lowest income, unlike commercial companies. This activity is not aimed at generating income, but at organizational measures related to supporting people. In addition, the activity is a regulated type of work. If, for example, we consider educational companies, they have the right to provide paid services V additional education, not provided for by the State Standards. This type activity cannot act as an entrepreneurial activity in the case when the profit received by the public organization is spent to conduct the main activity at the official level. Members of this organization do not have the right to distribute profits differently.

Liquidation of NPOs

Having described a little above what an NPO is, it is also necessary to consider in detail the reasons for its liquidation. In this case, the process of paying off the existing loan debt must first occur. Further, the property that remains can be used for the purposes specified in the documentation or for charitable purposes. All non-profit organizations, except institutions, religious or political organizations, can be declared bankrupt.

The main role of NPOs in the Russian Federation

Let's find out what NPOs are in Russia. Despite the fact that these associations do not have the right to engage in commercial gain and conduct activities related to improving the lives of the population, things often happen differently in Russia. For this reason, the answer to the question – what is an NPO – can be ambiguous. Most of them lead political activity, which is directed against our country, and is hidden behind socially useful goals. As a rule, these companies finance Western countries, for example, the American fund USAID, which began its activities in the early 60s of the last century. Under beautiful slogans screaming for help international development, this foundation hides other goals: manipulation of people’s consciousness, introducing more beneficial adjustments for America into the policies of countries, with the possibility of weakening all of them state system. These organizations operate not only in Russia. They also operate in Georgia, Ukraine, and Serbia. It was thanks to their activities that color revolutions occurred in these countries. Based on this, those NGOs that are financed by foreign funds and operate in our country, in mandatory must receive the status of a foreign agent.

Constructive and destructive NPOs

Of course, many non-profit organizations are working and developing well, the main tasks of which are to resolve issues related to socially significant aspects: search Money, for the treatment of fatal diseases, fighting corruption, improving standard of living vulnerable segment of the population, etc. They are also involved in protecting the rights and freedoms of citizens, forming healthy image life. The main significance of NGOs is that these organizations act as intermediaries between the people and the state. In our country, these are various funds, associations and unions, partnerships and budgetary organizations. According to statistics, their number exceeds half a million. Of this number, about 200 companies are financed by foreign countries: Italy, America, Germany, England, Canada. Many associations are funded by citizens, but their main budget is still sponsored by grants. IN last years due to the events in foreign policy, activities of NPOs financed foreign countries, is completely under state control.

For those people who know the answer to the question - what is an NPO, an important question concerns healthcare. In the field of medicine, they have the right to offer and provide paid services, produce medical equipment, or engage in research activities. The main activities of NPOs are fully supported by Russian legislation by reducing taxes, providing orders, etc.

Main sources of profit for NPOs

As for the profits of these organizations, it is necessary to understand from what specific sources they appear, and what is an NPO in the medical field:

• Participants' funds.
• Voluntary health insurance contributions.
• Various donations.
• Profit from management entrepreneurial activity.
• State budget funds.
• Grants that allow you to purchase the necessary equipment, organize projects, and improve your skills.
• On the part of the authorities, NPOs have the right to provide assistance in the form of subsidies for the implementation of targeted expenses. Finance will be provided free of charge.

Expenses

All expenses of this organization are divided into the following types:

• Funds for salaries.
• Funds for business trips.
• Funds intended for the purchase of necessary equipment and various office supplies.
• Funds for repairs.
• Funds to pay utilities, communications, Internet.
• Expenses associated with the implementation of core activities, which are prescribed in the Charter.

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Throughout the civilized world, non-profit organizations, being structures removed from the harsh influence of power, help solve social problems citizens. What an NPO is is well known in our country. These are separate organizations whose activities do not imply making a profit, but are aimed at implementing tasks related to cultural, educational, charitable, social, and scientific goals.

NPOs in Russia are a special field of activity. They are mainly represented by foundations and associations, various unions and associations of citizens, budgetary institutions and Statistics show that in the territory Russian Federation There are currently up to 500 thousand such organizations operating. Of these, 216 are foreign (about 40 from the USA, the rest from Italy, Spain, Germany, Canada, France, Great Britain and several other countries).

Particular attention should be paid to the method of financing the activities of non-profit organizations. Some of them receive funds from conscientious citizens in the form of donations, but mainly their work is paid for by various grants. NPOs receiving money from abroad, in Lately are subject to more careful control; they are subject to separate restrictions on the creation of regional branches. In addition, such organizations more often become objects of all kinds of inspections. For example, in the spring of this year, the activities of about 100 non-profit entities were inspected.

So NGO? Should we trust them and are they not foreign agents whose goal is not to improve our lives, but to instill in us a foreign culture and motivation?

These are the questions that became relevant after the law on non-profit organizations came into force. For example, an innovation was the need to register NPOs whose work is related to politics and financed from abroad as “foreign agents.” This immediately gave rise to talk that the Government was trying to “put pressure” on the work of organizations that monitor elections.

On the other hand, the results of sociological research show that Russian citizens They have already given themselves an answer to the question of what NPOs are, and they regard them with great confidence: half of the respondents are ready to take part in various meetings, a third are ready to be volunteers, and a quarter are ready to initiate the creation of new organizations.

The differences between the forms of non-profit organizations are determined in Russian legislation by a wider range of characteristics compared to commercial organizations. These characteristics include character

goals of the organization,

property rights of the founders,

composition of founders,

presence or absence of membership in an organization.

The prohibition on profit distribution is the same for all forms of non-profit organizations. However, legislation in countries with market economy usually contains positive characteristics of the possible goals of the creation and operation of a given enterprise. European and American legislation distinguishes between three types of purposes, namely benefiting society and promoting the public interest, benefiting its members and ensuring mutual benefit, and religious purposes.

To the number goals or areas of activity, which are considered as beneficial to society, as a rule, include the following: health care, education, science, culture, art, education, protection of the weapons environment, protection of human rights.

Organizations whose purpose of creation is related to ensuring the interests The members of these organizations are the following: trade unions and societies, business associations, trade associations and chambers, clubs, veterans' unions, etc.

According to Russian legislation, non-profit organizations can be created to achieve social, charitable, cultural, as well as educational, scientific and managerial goals, health protection, and the development of physical education and sports. Satisfying the spiritual and other non-material needs of citizens, protecting rights and legitimate interests, providing legal assistance, as well as for other purposes aimed at achieving public benefit. Non-profit organizations include the following:

consumer cooperative

public or religious organization

Non-commercial partnership

autonomous non-profit organizations

institutions

State corporation

associations of legal entities into associations or unions.

This list of forms of non-profit organizations is not exhaustive and may be supplemented by federal laws.

Consumer cooperative - a voluntary association of citizens and legal entities on the basis of membership in order to satisfy the material and other needs of its participants. The creation of a consumer cooperative is carried out by combining the property share contributions of its members. Members of this cooperative bear subsidiary liability for its obligations.

Public and religious organizations are voluntary associations of citizens based on their common interests and to satisfy spiritual or other material needs. Members of public and religious organizations do not retain rights to property transferred to these organizations, including membership fees. They are not responsible for the obligations of public and religious organizations in which they participate as members. In turn, organizations are not responsible for the obligations of their members.

Non-commercial partnership is an organization created to assist its members in achieving non-profit goals. Property transferred to a non-profit partnership by its members is the property of the partnership. The members of a partnership are not liable for its obligations, and the partnership is not liable for the obligations of its members. Main feature This form, in comparison with other forms of non-profit organizations, is that when leaving a partnership or liquidating an organization, its former member can receive a part of the property within the value of the property contributed by him when entering this partnership.

Fund is used for different meanings. The foundation as a form of non-profit organization is created on the basis of voluntary property contributions and pursues social, charitable, cultural, educational, scientific, sports and other socially beneficial goals. The Foundation is a non-membership organization. The founders of the fund lose their rights to the transferred property and the property belongs to the fund itself. The founders are not liable for the obligations of the fund they created, and the fund is not liable for the obligations of its founders. In order to control the activities of the fund, a board of trustees must be created in it to supervise its activities, the adoption by other bodies of the fund of various decisions and ensuring their implementation, the use of the fund’s funds and the fund’s compliance with the law. At the same time, the board of trustees carries out its activities on a voluntary basis, i.e. free of charge.

Autonomous non-profit organization established by citizens 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 education and sports, as well as other services. This organization has no membership. The founders of an autonomous non-profit organization do not retain rights to property transferred by them to the ownership of this organization. The founders are not liable for the obligations of an autonomous non-profit organization, and at one time it is not liable for the obligations of its founders. Vieste, the founders supervise the activities of this organization in the manner prescribed by the statutory documents. Moreover, such an organization must have a supreme collegial governing body. The forms of the foundation and the autonomous non-profit organization are very close. The difference lies in the purpose of creation and the order of management. An autonomous non-profit organization is created for the purpose of providing services in the field of education, healthcare, science, etc. The purposes of creating a fund are more general: social, charitable, cultural and other socially beneficial purposes. The functional role of funds in countries with a market economy is to accumulate funds and distribute them by providing subsidies, grants, benefits, etc.

Institutions are a non-profit organization owned by its founder. Institutions can be state, municipal and private. The owner fully or partially finances the institution and bears subsidiary liability for its obligations. The institution uses the property of the owner in accordance with the purposes of its creation. Accordingly, the institution has less independence than non-profit organizations of other forms.

State Corporation is a non-profit organization that does not have a membership, created on the basis of federal law by a federal authority to carry out social management and other socially useful functions. Property transferred to the state. the corporation becomes its property and the state is not responsible for the obligations of the corporation.

Associations of legal entities are created to coordinate the entrepreneurial activities of their members, as well as to represent and protect their common interests. These organizations do not have the right to engage in profit-generating activities.

Charitable organization - This special kind non-profit organizations, which can be created in the forms of a public organization, foundation or institution. The activities of such organizations are regulated by the federal law on charitable activities and charitable organizations. The law imposes stricter requirements on charitable organizations than on other non-profit organizations. But at the same time, the state provides additional benefits to charitable organizations in the form of tax breaks. Charitable activity is the voluntary activity of citizens or legal entities to disinterestedly or on preferential terms transfer property to other citizens or legal entities, including money, disinterestedly perform work, provide services or provide other support.

A non-state non-profit organization created to carry out charitable activities is registered as a charitable organization, and at the same time has a collegial supreme governing body, the members of which perform their duties free of charge. However, there are a number of restrictions on the use of property of charitable organizations.

Participation of a charitable organization in households is not allowed. societies with other persons.

the organization can spend no more than 20% of its total on remuneration of administrative and managerial personnel total amount funds spent by it during the financial year.

• At least 80% of the proceeds received from financial income from non-release operations, income from other institutions, households must be used to finance charitable programs. societies and income from business income permitted by law.

  At least 80% of the amount of each charitable donation must be spent by the organization on its main goals within a period of no more than one year from the date of receipt of this donation, unless a different procedure for spending the transferred funds is agreed upon.

  Founder charitable organization cannot purchase from her or sell to her any goods, services or work on terms more favorable than in transactions with other persons. Also, charities are not allowed to use their funds to support political parties, movements, groups and companies. The law establishes requirements for the transparency of the activities of a charitable organization, namely information about the size and structure of income, property, expenses, wages of employees; all this is not a commercial secret, and information about the activities carried out must be available to the public. By revising various forms Non-profit organizations in the Budget Code use the concept of a budgetary institution.

As budgetary institution is understood as an organization created by state authorities or local governments to carry out managerial, socio-cultural, scientific, technical and similar functions, the activities of which are financed from the relevant budget or state. off-budget fund. Budgetary institutions also recognize organizations that are endowed with state or municipal property with the right of operational management and do not have the status of a federal government enterprise. Thus, all state and municipal institutions are budgetary institutions. The Budget Code requires that financing the activities of a budgetary institution from the appropriate budget be carried out on the basis of an estimate of income and expenses, which must reflect all types of income and expenses of the institution. The use of budgetary funds must be carried out on the basis of this estimate (in compliance), while the institution retains the right to independently spend only those funds that were received from extra-budgetary sources. Currently, in order to provide the population with various types of services, for which the state has assumed responsibility, it is necessary to use an organization that has different economic forms. At the moment, there are 2 legal forms in which state non-profit organizations can be created: state. corporations and institutions. State a corporation can only be used to create individual federal organizations. State or municipal institutions are a type of state-administrative-controlled non-profit organization.

T. ob. Currently, there is no legal form of a state non-profit organization that can be classified as a socially controlled non-profit organization.

This necessitates the creation of a new organizational and legal form that would have the appropriate characteristics and meet the following requirements:

The main purpose of the activity is not related to the generation of profit, and the subject and purpose of the activity must be defined in the charter.

It is allowed to create organizations by one or several founders.

The founders endow the organization with property, which remains in their ownership, while direct assignments of the owners of the transferred property to the organization are not provided.

The key role in the management of the organization is played by a collective body or supervisory board, formed by the founders with the involvement of the public. He controls the directions and scope of the organization’s activities and approves its financial plan.

Financing of the organization's activities from the founders and buyers is carried out on the basis of contracts.

Profits are used for the development of organizations and cannot be distributed among the founders.

This form of organization provides greater autonomy in relation to the founders than an organization created in the form of an institution. But at the same time, a control mechanism is used, which is carried out by a supervisory board appointed by the founder. The introduction of a new organizational and legal form will ensure the effective functioning of state and municipal organizations, at the same time for a number of organizations such as hospitals, schools, higher education institutions educational establishments, clubs, museums and orphanages, it is advisable to maintain the status of an institution, since it is important to ensure administrative control over the expenditure of funds allocated by the state.

Organizational and economic forms of entrepreneurial activity .

Classification of enterprises by forms of ownership of capital.

Depending on the nature of ownership of capital, all enterprises and firms are divided into public and private. At a state-owned enterprise, federal or local authorities act as production organizers. As a rule, state entrepreneurial activity covers those areas of the economy that are not attractive to private business, and the state is forced to fill this gap in order to ensure a more even development of the state’s economy. A state-owned enterprise is in unequal conditions compared to private enterprises, and in the process of operation, the lag between state-owned enterprises and private enterprises, as a rule, worsens.

As for private companies, their forms include:

Sole firms. The owner is one person.

Partnership. There are several owners.

Joint-Stock Company. A company where the share is confirmed by a block of shares.

Cooperatives. They are a society, an association of people whose activities are aimed not so much at making a profit, but at providing assistance and assistance to members of cooperatives in their common activities. As a rule, such organizations disintegrate after fulfilling their functions or transform into other societies.

People's enterprises are production cooperatives whose owners are also their employees. This form is attractive because it unites the economic interests of workers and owners, simplifies the decision-making process and reduces the bureaucratization of the management process.

In the modern economy, the leading role is played by Joint-Stock Company, whose activities are aimed at both national and global markets. JSC is mainly associated with serial and mass production or provision of services in trade, financial and other areas.

* The calculations use average data for Russia

We are all accustomed to the fact that being an entrepreneur is a common occupation, even a profession to some extent. When Russian government saw the light and realized that a planned economy, together with socialism and even more so fabulous communism, is nothing more than a simple utopia (at least in at this stage development of mankind), it was decided to return to a less perfect formation according to Marx. Capitalism became legal, which means entrepreneurship became legal. Many people began to engage in what just yesterday was called speculation and theft from society, and then few understood the purpose of non-profit organizations also prescribed by law. However, it soon became clear that those functions that were previously controlled by the state are now rarely controlled by it; people were given freedom.

IN Russian legislation There are still many inaccuracies and unnecessary concepts, for example, many types of NPOs (namely, this abbreviation has become commonly used as LLC for a society with limited liability) described in the law differ only in names. There are a great many forms of NPOs, much more than forms of commercial organizations, but there are only a few “necessary” ones. However, this allows you to more accurately characterize yourself when specifying details, distinguishing between the concepts of partnership and association.

A person or group of people who decide to create a non-profit organization rarely asks the question “why?” But ordinary people are sometimes interested in this question. Really, why? After all, a non-profit organization in its concept contains the meaning that it will not be possible to make a profit. Why do people waste their time and energy on maintaining an entire enterprise? And where do we sometimes get a considerable amount of funds to support the organization?

In fact, a significant part of NPOs rests on the enthusiasm and donations of their participants, who, thanks to their registered legal form have the opportunity to defend their interests on behalf of a legal entity, represent themselves on behalf of the organization and more effectively achieve their goals. A non-profit organization is also created when people seek to unite and attract new supporters (for example, a party can also be a non-profit organization), and take on responsibilities that are not regulated by government organizations.

Separately, it is worth mentioning SRO - a self-regulatory organization, which, being a non-profit association, is formed from business entities. And, of course, some people are very attracted to the description of an NPO in legislative acts, where it is defined as an organization that does not have as its main goal making a profit. The main one, but no one forbids having other goals...

Non-profit organizations are also called the “third sector”, thus contrasting them with public (state) and commercial organizations. Historically, NGOs, which are more interested in solving their issue, are much more effective in solving it than the state, sometimes even in the case of acute problems. Of course, who will take care of society if not society itself. A distinctive feature of NPOs from organizations in the other two sectors is the impossibility of issuing securities, but the possibility of accepting donations. It is rare that a non-profit association manages without outside sponsorship, while in other cases capital accumulation and even profit-making may occur.

Yes, an NPO can also act as an intermediary of commodity relations, carry out its own sales of goods and provide paid services, but the proceeds must be used for the statutory purposes of the organization. Statutory goals can only be those that do not provide for the receipt of material benefits, that is, it turns out to be a vicious circle. However, no one creates an NPO to make a profit; a similar organization can be created by a commercial institution, but for completely different purposes.

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In general, we can say that non-profit organizations determine whether a society is free. If NPOs can conduct their activities without control and restrictions (up to certain limits, of course) from the state and generally exist and can be formed, then this indicates the provision of freedoms and rights to the population. If NPOs are effective in their activities, then the society can be considered developed and free.

To register your non-profit organization, its founders need to contact the nearest branch of the Ministry of Justice of the Russian Federation. In order for the possibility of creating an NPO to be considered at all, the following package of documents must be submitted:

The application for registration of a legal entity itself. The application form can be found on the Ministry of Justice website or received on site. The application is signed by a representative of the future non-profit organization. They will consider the application only if no more than three months have passed since the decision to create the NPO.

Receipt for payment of state duty. Its cost is 4 thousand rubles, but not for political parties, which can be created for 2 thousand rubles. True, for each subsequent branch of the party you will have to pay another 2 thousand.

Minutes of the founding meeting or decision (if the founder is one person) on the creation of an NPO.

Charter and others constituent documents. Creating these papers can take quite a lot of time, and sometimes it is easier to turn to a lawyer for a competent formulation of the goals of your activities.

Details of the non-profit organization, indicating the address, accounts, information about the founders, etc.

Documents confirming the right of ownership and disposal of premises and equipment.

The period for consideration of the application is 33 days for all forms of non-profit organizations, except for political parties, the application for the creation of which the Ministry of Justice undertakes to consider within 30 days. After solving bureaucratic issues, you can begin the direct activities of the organization. However, an NPO may not register its activities, remaining informal organization, but in this case it will be deprived of all opportunities and privileges, remaining only a group of like-minded people who, from the point of view of the law, will be defined as a group of persons, but not a legal entity. Depending on the organization's goals, formal or informal activities may be preferable.

In general, conditionally, all non-profit organizations can be divided into direct organizations and movements, and the difference is that the first form provides for mandatory membership of its participants, while the second form may require possible membership, but do not install it necessarily. The forms of NPOs directly prescribed by law can relate to both organizations and movements. When the founders decide on the goals they want to achieve when forming an NPO, they choose the form of this organization. Separately, it is necessary to mention the state corporation, which is an NPO created by the state and does not have a membership. Thus, no one has the opportunity to create a state corporation.

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Association. Also called a union, this double form “Association (union)” is often prescribed. A distinctive feature of such an association is that it may include legal entities, and physical, that is simple people, and only individuals have the right to belong to other non-profit organizations. The Union carries out its activities in accordance with Civil Code RF, and is defined as a form of non-profit organization in which membership is required. Hence, the activities of the association are regulated by the General Meeting of Members. In practice, commercial organizations join unions, which thus seek to coordinate their actions with other enterprises, and usually an association is created to protect the property interests of its members. That is, this form of NPO does not care for world peace, for example, but pursues more mundane goals and solves more pressing issues.

An amateur organ. It is a non-membership association that seeks to resolve pressing social issues. As a rule, it has no relation to theatrical, musical and other amateur dance performances, unless it is the “Union for the Defense of Artists,” for example. A distinctive feature of an amateur body is that it seeks to solve not the problems of its members (which, in essence, do not exist), but of a certain category or even the entire population, regardless of the latter’s interest in the existence and/or activities of this body.

Political Party. NPO with, perhaps, the most complex structure. Like everything in politics, the structure of the party is very complex and it can only be registered if a number of conditions are met. The most serious restrictions relate to the size of the party - its representation must be in more than half of the constituent entities of the Russian Federation, and the party must consist of at least five hundred people. And this is still quite a bit, since before 2012 a party could be formed only if its members were at least 40 thousand people. Party - exclusively political organization, its goals are only to participate in political life people. Any party strives for power. But from a legal point of view, it is a non-profit organization and in many ways is regulated in the same way as all other associations.

Consumer cooperative. Significantly different from a production cooperative (which is more correctly called an artel) and a cooperative in general. This form is very interesting and unusual, because it occupies an intermediate position between commercial and non-profit organizations. The purpose of a consumer cooperative cannot be to make a profit, but it is given the exclusive right to distribute the profits received among its members. This is due to the fact that such an organization is initially created to satisfy the needs of its members for goods and services. It is impossible to become an accomplice in the creation of a cooperative without making a share contribution, from which the initial capital of the enterprise is formed. A consumer cooperative can only exist if its participants are at least individuals, otherwise the cooperative must be dissolved and transformed into another form of legal entity. Thus, a consumer cooperative is a form of non-profit organization in which both ordinary citizens and legal entities can (and should) be members, and in which membership is mandatory.

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Trade union. It is created, as the name implies, with the aim of protecting and defending the interests of workers. As a rule, associations occur between people of the same profession or industry. Trade unions today can also advocate for the resolution of social issues that are not directly related to the area in which the trade union should work. Sometimes such organizations really help the ordinary worker achieve his rights, and sometimes trade unions become an additional burden for the working person, because at times they almost play their own full-fledged political game. Initially, membership in a trade union is not mandatory, the purpose of creating similar organization is to protect a certain class of people, whether they belong to a union or not. In practice, you may encounter a trade union that helps only its members who have made any material contribution to the development of the organization.

Religious organization. By an understandable coincidence, it is classified as a non-profit organization, although most of such associations are more suitable for the definition of a branch of a political party on earth or a society with a complete absence of responsibility. As the name implies, it is created with the goal of bringing its brand of opium to the people. Such an organization not only tries to involve as many followers as possible, but also conducts its own religious rituals. In general, it is interpreted separately from the concept of a sect, although at times it can actually appear as one. Membership in religious organization, in fact, should not be mandatory, since anyone should be able to join the flow.

Self-regulatory organization. It is an association of commercial enterprises operating in the same industry or field. A kind of trade union for entrepreneurs. Membership in this form of NPO is mandatory, while the SRO not only acts as a defender of its members, but also resolves disputes between them (which is not surprising, since SRO members are often competitors). At the same time, a self-regulatory organization does not always act on the side of its members; a general and large SRO, which regulates an entire sector of the market, can oversee the legality of actions taken by participants in this market. A self-regulatory organization can become a powerful tool for regulating relations between organizations, relieving the state itself of this responsibility.

Homeowners Association. It has the generally accepted abbreviation TSG. It is an association of owners of neighboring plots or apartments who jointly manage the common territory. Sometimes it does very well important function, sometimes solving problems that have arisen simply due to the fact that it is a legal entity. Solves set everyday problems, and, when its creation is advisable, it becomes an indispensable element of the coexistence of several neighboring apartments or households. As a rule, membership in an HOA is mandatory and strictly limited, but in practice the partnership acts only in the general interests, which means it protects the interests of home owners, regardless of whether they are members of the organization or not. Several HOAs can merge into a single organization or form unions.

Institution. It can be created for different purposes, but usually these are socially beneficial endeavors. The founder of the largest part of institutions in the Russian Federation was the state itself, but both citizens and legal entities can create their own institutions. The main distinctive feature is that the establishment is one of two forms of organizations and the only form of a non-profit organization that has the right to operationally manage property. At the same time, the organization itself does not have its own property; it is legally assigned to the founders of the organization itself. Often institutions are founded by commercial enterprises that seek to engage in charity or those most socially significant and useful things, while the NPO itself remains accountable and completely dependent on the parent company as a branch. Recently, a special type of institution has appeared - an autonomous non-profit organization, which is liable with all its property for obligations, except for real estate. At the same time, in an autonomous NPO, the founders do not bear subsidiary liability, unlike the founders of institutions.

Fund. It is a non-profit organization that is easier to create than to liquidate. The foundation is initially created for the purpose of accumulating capital for socially beneficial purposes; it is this form that becomes charitable, rescue, social and other “noble” enterprises. None of the founders is obliged to answer for the obligations of the fund with their property, but at the same time, the funds received by the fund cannot be distributed among its founders. In simple words, the fund is created in order to earn money or otherwise obtain money in a legal way and spend it on the purpose specified in the charter. For example, feeding children in Zimbabwe. Or build a new sports complex. In order to ensure that the fund’s money is directed exactly where it was planned, a board of trustees is created from disinterested (third-party) persons who monitor the activities of the organization. There is no membership in the fund; anyone can invest in the fund.

It can be said that in Russia there are relatively many forms of non-profit organizations, and here the main ones were considered from the standpoint of identifying them distinctive features, which allows you to determine the form of the proposed NPO. Non-profit organizations are an important component public life states, and sometimes they directly influence the activities of entrepreneurs. NPO can become in a good way other use of capital other than commercial.

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