Non-profit organizations can be created. Financial Accounting Principles NO

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A non-profit organizational unit under the state - NCOP under the state, has as the main goal of its activity, the development and increase of positive energy aimed at achieving generally accepted, public benefits. NCOP under the state to be created to achieve public social, charitable, cultural, educational, health, political, scientific and managerial goals, in the areas of protecting the health of citizens, development physical culture and sports, meeting the spiritual and other non-material and material needs of citizens, protecting the rights, legitimate interests of citizens and organizations, resolving disputes and conflicts, providing legal assistance, as well as for other purposes aimed at achieving public benefits. Non-profit organizational units are not entitled to engage in entrepreneurial activities, even if this activity is aimed at achieving the goals of the organization, thereby excluding the fact of corruption and fraud on the part of persons authorized in this jurisdiction [appointed individuals. persons for this post].

Fundamentals of the functioning of non-profit organizations.

Non-profit organizations (NPOs) are organizations established for the purpose of producing goods and services. The status of NCOs does not allow them to serve as a source of profit for their founders. So, in the Civil Code of the Russian Federation non-profit organization is defined as an organization that does not have profit making as the main goal of its activities and does not distribute the profits received among the participants. Non-profit organizations are created to achieve social, charitable, educational, scientific and managerial goals, as well as other goals.

Organizational and legal forms are not commercial organizations are:

institution;

public organization (association);

consumer cooperative;

non-commercial partnership;

autonomous non-profit organization;

association of legal entities (association and union).

The Federal Law of November 12, 1996 "On Non-Commercial Organizations" applies to all non-commercial organizations created or being created on the territory of the Russian Federation insofar as otherwise is not established by other federal laws. This federal law defines the forms of NCOs.

The Federal Law of May 19, 1995 “On Public Associations” defines a public association as “a voluntary, self-governing, non-profit formation created on the initiative of citizens who have united on the basis of a common interest in order to achieve the common goals specified in the charter of a public association”, and gives it the following organizational and legal forms:

public organization;

social movement;

public fund;

public institution;

body of public initiative;

The founding documents of the NPO are:

charter approved by the founders (participants, property owner) for a public organization (association), foundation, non-profit partnership, private institution and autonomous non-profit organization;

the memorandum of association concluded by their members and the articles of association approved by them for the association or union.

To register a non-profit organization upon its creation, the authorized body or its territorial body shall be provided with:

statement;

founding documents;

the decision to establish an organization;

information about the founders;

document confirming the payment of the state fee.

The executive body of an NPO may be collegiate and (or) sole. The supreme governing bodies of NCOs in accordance with their constituent documents are:

a collegiate supreme governing body for an autonomous NCO;

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

The competence of the governing bodies of NCOs includes:

change of charter;

formation of executive bodies;

approval of the annual report, balance sheet, financial plan.

A feature of a foreign non-profit non-governmental organization is that it was created outside the territory of the Russian Federation in accordance with the legislation of a foreign state, and its founders (participants) are not state bodies.

Autonomous, private, budgetary institutions also stand out among NGOs.

A private institution is a non-profit organization created by the owner (citizen or legal entity) for the implementation of managerial, socio-cultural or other functions of a non-commercial nature.

Features of the legal status of budgetary institutions are defined by the Budget Code of the Russian Federation. Yes, Art. 161 of the Budget Code determines that a budget institution carries out operations for spending budget funds in accordance with the budget estimate, it does not have the right to receive credits (loans), independently acts in court as a defendant for its monetary obligations, ensures the fulfillment of its monetary obligations specified in executive document, within the limits of budgetary obligations brought to it.

In order to increase the efficiency of spending budgetary funds through the transition to the financial provision of public services on the basis of the state assignment and the principles of per capita financing, the process of reorganization of budgetary institutions into autonomous institutions is underway.

In accordance with the Federal Law of November 3, 2006 No. 174-FZ "On Autonomous Institutions", autonomous institutions can be created by establishing them or changing the type of an existing state or municipal institution. An autonomous institution is a non-profit organization established by the Russian Federation, a constituent entity of the Russian Federation or a municipality to perform work, provide services in order to exercise the powers of state authorities provided for by the legislation of the Russian Federation, the powers of local governments in the fields of science, education, healthcare, culture, social protection, employment population, physical culture and sports. The income of an autonomous institution is at its own disposal and used by it to achieve the goals for which it was created.

Non-profit organizations are organizations that:

do not pursue profit as the main goal of their activities;

do not distribute the profit (if it was nevertheless received) between the participants.

Thus, a non-profit organization is an organization in which the task of making a profit is not set and the profit received is not distributed among its participants.

Goals of creating a non-profit organization

The general goal of creating non-profit organizations is to serve the interests of society, to achieve socially useful benefits.

Non-profit organizations are created and operate to achieve socially useful goals: social, charitable, cultural, educational, scientific and managerial.

Also, non-profit organizations can be created for the purpose of protecting the health of citizens, developing physical culture and sports, meeting the spiritual and other non-material needs of citizens, protecting the rights and legitimate interests of citizens and organizations, resolving disputes and conflicts, providing legal assistance, as well as for other purposes aimed at to the achievement of public goods.

Registration of a non-profit organization

The non-profit organization is subject to state registration.

A non-profit organization is created without limiting the period of activity, unless otherwise established by the constituent documents of a non-profit organization.

In order to carry out state registration of a non-profit organization during its creation, it is necessary to submit a number of documents to the Ministry of Justice of Russia or its territorial body. These include:

an application signed by an authorized person, indicating his last name, first name, patronymic, place of residence and contact numbers;

constituent documents of a non-profit organization in triplicate.

Note that for a private institution, the constituent document is, as indicated by paragraph 1 of Art. 14 of Law N 7-FZ;

a decision on the establishment of a non-profit organization and the approval of its constituent documents, indicating the composition of the elected (appointed) bodies in two copies;

information about the founders in two copies.

document confirming the payment of the state fee.

information about the address (location) of the permanent body of the non-profit organization, at which communication with the non-profit organization is carried out.

The above documents must be submitted no later than three months from the date of the decision to establish such an organization.

A non-profit organization must have an independent balance sheet or estimate.

Forms of non-profit organizations

Non-profit organizations may be formed in various forms, such forms or main types of non-profit organizations are:

non-profit partnerships;

institutions;

autonomous non-profit organizations;

social, charitable and other funds;

associations and unions;

public or religious organizations (associations);

indigenous communities small peoples;

Cossack societies.

Sources of formation of property of a non-profit organization

The sources of formation of property of a non-profit organization in monetary and other forms are:

income from the founders (including regular and one-time);

voluntary contributions and donations;

proceeds from the sale of goods, works, services;

Non-profit organization: details for an accountant

Autonomous non-profit organizations: features of this form of NPO (I part)
Taxation. Tax incentives for non-profit organizations Consider the features of the functioning of this structure... ANO. An ANO is a unitary non-profit organization that: has no membership...required to create an autonomous non-profit organization? Features of the functioning of ANO Po ... (the words "autonomous non-profit organization" must be contained); about the location; o ... ANO can be transformed into the following non-profit organizations: consumer cooperative (Art. ...
Autonomous non-profit organizations: features of this form of NPO (Part II)
ANO. Like any non-profit organization, ANO can have in ... ; income received from the property of a non-profit organization; other receipts not prohibited by law ... documents required to create an autonomous non-profit organization? Stage 2. Payment of the state duty. ... . The decision to create an autonomous non-profit organization and to approve its founding ... an application is submitted to include the non-profit organization in the register of non-profit organizations performing such functions. ...
On accounting for deposits, contributions and other payments to a non-profit organization
And other mandatory payments to non-profit organizations is a condition for the implementation of activities ... payment of payments to a non-profit organization is conditioned solely by an agreement with ... and other mandatory payments to non-profit organizations is a condition for the implementation ... payment of payments to a non-profit organization is conditioned solely by an agreement with ... eleven). The named association, being a non-profit organization, is based on the principle of compulsory membership...
Practical aspects of the activities of budgetary institutions: questions and answers
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What is the responsibility of the founders in the liquidation of an NPO?
From the form of the NPO being created: Forms of a non-profit organization Distribution of responsibility Basis Public and ... .123.21 of the Civil Code of the Russian Federation Autonomous non-profit organization The founders are not liable for the obligations ... of the autonomous non-profit organization they created, and it is not liable under ... article 19 of the Federal Law "On non-profit organizations" dated 01/12/1996 ...
Income tax in 2018: clarifications of the Ministry of Finance of Russia
And other obligatory payments to non-profit organizations is a condition for making ... payment of payments to a non-profit organization is conditioned by an agreement with such a non-profit organization, the specified norm ... . If fixed assets are acquired by a non-profit organization at the expense of funds received ... /3/61792 A donation received by a non-profit organization is not taken into account when forming ... that coincide with the statutory goals of the non-profit organization. Loan repayment...
Audit of the annual financial statements of organizations for 2018
Accounting” the annual financial statements of a non-profit organization consists, as a rule, of the accounting ... report of non-profit organizations. At the same time, data on income and expenses of a non-profit organization may ... be significant for assessing the financial result of the activities of a non-profit organization interested ... therefore, based on this order, a non-profit organization has the right to independently determine the detail of indicators ...
How to deal with NPO clones?
Registration of an NPO, “if a non-profit organization with the same name was previously registered.” In ... clause 1.1, according to which “a non-profit organization whose name is registered in the established ... also applies to educational, medical non-profit organizations, political, religious and public organizations ...
Amendments to the charter of the association: features
Do? An association (union) is a non-profit organization created by an owner (a citizen or a legal entity ... .1996 No. 7-FZ “On Non-Profit Organizations” (hereinafter referred to as Law No. 7 ... of the Russian Federation and the federal law"About non-commercial organizations". Important! Regulation changes... only to a public organization, an autonomous non-profit organization or a foundation. In the charter of the association...
Accounting costs in the HOA
In the Russian Federation, a homeowners association is a non-profit organization created and operating in accordance with ... targeted funding for the maintenance of a non-profit organization. Thus, all collected costs ...; Accounting in budgetary and non-profit organizations", N 23, December 2015 ...
Features of accounting and reporting of funds
1996 No. 7-FZ "On non-profit organizations" (hereinafter referred to as Law No. 7 ... organizations). First of all, a foundation is a non-profit organization (NPO) established by citizens and (or ... for NPOs included in the register of non-profit organizations performing the functions of a foreign agent (clause ... "On the features of the formation of accounting statements of non-profit organizations" (PZ- 1/2015)) In addition...
What types of NPOs are required to conduct an annual audit?
1996 No. 7-FZ "On non-profit organizations" (hereinafter - Law No. 7 ... companies; non-profit partnerships; institutions; autonomous non-profit organizations; social, charitable and other funds ...
Features of accounting and reporting of NOU
Reporting views. NOU is a non-profit organization created by the owner (citizen or legal ... .1996 No. 7-FZ "On Non-Profit Organizations", clause 18, article 2, paragraph ... -FZ)). Educational organizations include non-profit organizations that carry out educational activities as ... "On the features of the formation of financial statements of non-profit organizations" (PZ-1 / 2015)). Wherein...
Licensing of educational activities (I part)
provisions). Under educational organization is understood as a non-profit organization that carries out educational activities on the basis of a license, the situation was considered in which a public non-profit organization carried out social adaptation children with ... .52 of the Civil Code of the Russian Federation in the charter of a non-profit organization educational activities as...
Further changes have been made to Instruction No. 157n
Advance gratuitous transfers of a current nature to non-profit organizations and individuals - manufacturers of goods... Advance gratuitous transfers of a current nature to non-profit organizations and individuals - manufacturers... Advance gratuitous transfers of a capital nature to non-profit organizations and individuals - manufacturers of goods... on gratuitous transfers current nature to non-profit organizations and individuals - manufacturers ...

A non-profit organization that does not have a membership and was established by citizens and (or) legal entities on the basis of voluntary property contributions. Such an organization may be created to provide services in the field of education, health care, culture, science, law, physical culture and sports. According to the current legislation of the Russian Federation, an ANO can carry out entrepreneurial activities aimed at achieving the goals for which it was created, but profits are not distributed among the founders. It is also important to know that the founders of an autonomous non-profit organization do not retain rights to the property transferred by them to the ownership of this organization, are not liable for the obligations of the autonomous non-profit organization created by them, and it, in turn, is not liable for the obligations of its founders.

The founders of an autonomous non-profit organization do not have any advantages over the participants of the established ANO and can use its services only on equal terms with other persons. Supervision over the activities of an autonomous non-profit organization is carried out by its founders in the manner prescribed by the constituent documents. The supreme governing body of an autonomous non-profit organization must be collegiate, and the founders of the ANO independently determine the form and procedure for the formation of the collegiate supreme governing body.

The collegiate supreme governing body of the ANO is the general meeting of founders or another collegial body (the Board, the Council and other forms, which may include the founders, representatives of the founders, the director of the ANO).

Non-commercial partnership

This is a membership-based non-profit organization established by citizens and (or) legal entities (at least 2 people) to assist its members in carrying out activities aimed at achieving social, charitable, cultural, educational, scientific and other goals. A non-commercial partnership is a legal entity that can, on its own behalf, acquire and exercise property and non-property rights, perform duties, be a plaintiff and a defendant in court. A non-commercial partnership is created without limitation of the period of activity, unless otherwise established by its constituent documents.

One of the features of this organizational and legal form of non-profit organizations is that the property transferred to the non-profit partnership by its members becomes the property of the partnership. In addition, like founders in ANOs, members of a non-profit partnership are not liable for its obligations, and a non-profit partnership is not liable for the obligations of its members. A non-profit partnership has the right to carry out entrepreneurial activities that correspond to the statutory goals of the partnership.

The mandatory rights of members of the organization include the opportunity to participate in the management of the affairs of a non-commercial partnership, to receive information about the activities of a non-commercial partnership in accordance with the procedure established by the constituent documents, to withdraw from a non-commercial partnership at their own discretion, and others. The supreme governing body of a non-profit partnership is the general meeting of the members of the organization. A participant in a non-commercial partnership may be excluded from it by decision of the other participants in cases provided for by the constituent documents. A participant excluded from a non-commercial partnership has the right to receive a part of the organization's property or the value of this property.

Fund

is one of the most common organizational legal forms non-profit organizations. The Foundation is established for certain social, charitable, cultural, educational or other public benefit purposes by pooling property contributions.

Compared with other forms of non-profit organizations, the fund has a number of significant features. First of all, it is not based on membership, so its members are not required to take part in the activities of the foundation and are deprived of the right to participate in the management of its affairs. In addition, the fund is the full owner of its property, and its founders (participants) are not liable for its debts. In the event of liquidation of the fund, the property remaining after the repayment of debts is not subject to distribution between the founders and participants.

The fund's legal capacity is limited: it has the right to carry out only those entrepreneurial activities that correspond to the goals of its creation, prescribed in the charter. In this regard, the law allows foundations to participate in entrepreneurial activity both directly and through business companies created for these purposes.

Unlike a number of other non-profit organizations, the foundation does not have the right to participate in limited partnerships as a contributor. Bodies cannot be founders, members and participants of public foundations. state power and bodies local government.

The property activities of the fund must be carried out publicly, and to oversee the compliance of the activities of the fund with the provisions prescribed in its charter, a board of trustees and a control and audit body (audit commission) are created.

The Board of Trustees of the Foundation supervises the activities of the Foundation, the adoption of decisions by other bodies of the Foundation and ensuring their implementation, the use of the Foundation's resources, and the Foundation's compliance with the law. The board of trustees of the foundation may apply to the court for the liquidation of the foundation or the introduction of amendments to its charter in cases provided for by law. Decisions made by the Board of Trustees are advisory in nature, in contrast to the decisions of the governing and executive bodies.

Members of the Board of Trustees of the Foundation perform their duties in this body for voluntary(on a voluntary basis) and do not receive remuneration for this activity. The procedure for the formation and activities of the board of trustees is determined by the charter approved by its founders.

Amendments to the charter of the fund, as well as its liquidation, are possible only in court.

Charitable Foundation

A charitable foundation is a non-profit organization established by pooling property contributions for the purpose of carrying out charitable activities.

The activities of the charitable foundation and the procedure for its implementation are regulated by the statutory documents. As a rule, charitable foundations raise funds for their activities in two ways. Option one: the foundation finds a sponsor or a certain philanthropist acts as its founder, which can be either a state or a company, or an individual individual. Another option: the fund itself may try to earn funds for the conduct of statutory activities.

Participation in charitable foundations is prohibited for state authorities, local governments, as well as state and municipal enterprises and institutions. Charitable foundations themselves do not have the right to participate in business companies jointly with other legal entities.

The structure of the fund does not provide for membership, therefore, given that charity requires constant material costs that cannot be provided in the absence of membership fees, the law allows funds to participate in entrepreneurial activities both directly and through business companies created for these purposes.

According to the law, in charitable foundation it is obligatory to create a board of trustees - a supervisory body exercising supervision over the activities of the fund, the use of its funds, the adoption of decisions by other bodies of the fund and ensuring their implementation.

The board of trustees of the foundation may apply to the court for the liquidation of the foundation or the introduction of amendments to its charter in cases provided for by law.

institution

An institution is a non-profit organization created by the owner to provide managerial, socio-cultural and other services of a non-commercial nature and financed by him in whole or in part. Legal entities and individuals can act as owners, municipalities and the state itself. An institution may be created jointly by several owners.

The constituent document of the institution is the charter, which is approved by the owner. Like other non-profit organizations, the institution's property is under the right of operational management, i.e. the institution may use and dispose of it only to the extent permitted by the owner.

The institution shall be liable for its obligations with the funds at its disposal, and in case of their insufficiency, the debt shall be collected from the owner of the institution.

Despite the fact that the institution is the organizational and legal form of non-profit organizations, the owner can give the institution the right to engage in entrepreneurial activities that generate income, providing for this clause in the charter. Such incomes (and the property acquired at the expense of them) are accounted for on an independent balance sheet and come under the economic management of the institution.

Association or union

To coordinate their business activities, as well as to represent and protect common property interests, commercial organizations may create associations in the form of associations or unions. Associations and unions can also unite non-profit organizations, however, in accordance with the legislation of the Russian Federation, associations of legal entities can only be created by commercial or only non-profit legal entities.

Simultaneous participation in the association of commercial and non-commercial organizations is not allowed.

Having united in an association or union, legal entities retain their independence and the status of a legal entity. Regardless of the organizational and legal form of legal entities that are members of associations and unions, they are non-profit organizations.

The association (union) is not liable for the obligations of its members, but they, on the contrary, are liable for the obligations of the association with all their property. The grounds and limits of this responsibility are prescribed in the founding documents.

The supreme governing body is the general meeting of members of the organization. If, by decision of the participants, the association (union) is entrusted with conducting entrepreneurial activities, such an association (union) is transformed into a business company or partnership. Also, in order to carry out entrepreneurial activities, an association (union) may create a business company or participate in such a company.

The property of an association (union) is formed at the expense of regular and one-time receipts from participants or from other sources permitted by law. When an association is liquidated, the property remaining after repayment of debts is not distributed among the participants, but is directed to purposes similar to those of the liquidated association.

Public association

This is a voluntary, self-governing non-profit organization, created on the initiative of a group of citizens on the basis of common interests and for the implementation of common goals.

Public associations can be created in the form of:

public organization (association based on membership and created on the basis of joint activities for guard common interests and achieving the statutory goals of united citizens);
social movement (consisting of members and not having a membership of a mass public association pursuing political, social and other socially useful goals);
public fund (one of the types of non-profit funds, which is a public association without membership, the purpose of which is to form property on the basis of voluntary contributions (and other receipts permitted by law) and use this property for socially useful purposes);
a public institution (a non-membership public association created to provide a specific type of service that meets the interests of the participants and corresponds to the statutory goals of this association);
political public association (public association whose main goals include participation in political life society by influencing the formation of the political will of citizens, participation in elections to public authorities and local self-government bodies by nominating candidates and organizing their election campaign, as well as participating in the organization and activities of these bodies).

On a territorial basis, public organizations are divided into all-Russian, interregional, regional and local.

A public association may be created on the initiative of at least 3 individuals. Also among the founders, along with individuals may include legal entities - public associations.

Public associations can carry out entrepreneurial activities only to achieve the goals for which they were created. Incomes from entrepreneurial activities are not distributed among the participants of associations and should be used only to achieve statutory goals.

Collegium of Advocates

A non-profit organization based on membership and functioning on the principles of self-government of voluntarily united citizens engaged in advocacy on the basis of a license.

The purpose of the creation and subsequent activities of the Bar Association is to provide qualified legal assistance to individuals and legal entities in the protection of their rights, freedoms and legitimate interests.

The founders of a bar association may be lawyers whose information is entered in only one regional register. The founding documents on the basis of which the bar association carries out its activities are the charter, approved by its founders, and the memorandum of association.

The Bar Association is a legal entity, owns separate property, bears independent responsibility for its obligations, can acquire and exercise property and personal non-property rights on its own behalf, perform duties, be a plaintiff, defendant and a third party in court, has a seal and a stamp with by its name.

The property of the bar association belongs to it by right private property legal entity and is used only for the implementation of statutory purposes.

Law Office

It is a non-profit organization created by two or more lawyers to provide professional legal assistance to individuals and legal entities. Information about the establishment of a law office is entered into a unified State Register legal entities, and its founders enter into a partnership agreement containing confidential information and not subject to state registration. Under this agreement, partner lawyers undertake to combine their efforts and direct them to provide legal assistance on behalf of all partners.

Upon the expiration of the partnership agreement, members of the Law Office have the right to conclude a new partnership agreement. If a new partnership agreement is not concluded within a month from the date of termination of the previous one, the law office is subject to transformation into a bar association or liquidation. From the moment of termination of the partnership agreement, its participants are jointly and severally liable for unfulfilled obligations in relation to their principals and third parties.

consumer cooperative

A consumer cooperative is a voluntary, membership-based association of citizens and (or) legal entities created to meet the material and other needs of participants by combining property shares by its members. Shareholders of a cooperative may be legal entities and citizens who have reached the age of 16, and one and the same citizen may simultaneously be a member of several cooperatives.

The only founding document of a cooperative is the charter, which is approved by the highest body of internal management of the given organization - the general meeting of members of the cooperative.

Unlike a number of other non-profit organizations, the Law provides for the implementation of certain types of entrepreneurial activities for a cooperative. The income received as a result of this activity is distributed among the participants of the cooperative or goes to other needs established by the general meeting of participants.

The property of the cooperative belongs to it by right of ownership, and the shareholders retain only rights of obligation to this property. The cooperative is liable for its obligations with its property and is not liable for the obligations of shareholders.

Consumer cooperatives include: housing-construction, dacha-building, garage-building, housing, dacha, garage, horticultural cooperatives, as well as homeowners' associations and some other cooperatives.

The name of the cooperative indicates the specifics and activities of this legal entity. Thus, housing-construction, dacha-building and garage-building cooperatives imply that at the time of the establishment of the cooperative, an object completely ready for operation (multi-apartment residential building, summer cottage, garages, etc.), to which the cooperative subsequently acquires rights, does not exist. While when establishing a housing, dacha or garage cooperative, these objects already exist.

Share contributions are used for conducting trade, procurement, production and other activities in order to meet the material and other needs of members. A consumer cooperative can exist both as an independent organizational and legal form of a legal entity (for example, housing construction cooperatives), and in the form of a consumer society (district, city, etc.), and as a union of consumer societies (district, regional, regional etc.), which is a form of association of consumer societies. The name of a consumer cooperative must contain an indication of the main purpose of its activity, as well as the word "cooperative" or the words "consumer society" or "consumer union". All these requirements are reflected in the law.

Religious Association

A religious association is a voluntary association of citizens formed for the purpose of joint confession and dissemination of faith and having such features as religion, training and religious education of its followers, as well as the performance of divine services and other religious rites and ceremonies.

Members of religious organizations can only be individuals.

Religious associations may be created in the form of religious groups and religious organizations. At the same time, it is prohibited to create religious associations in state authorities and other state bodies, public institutions and local governments.

Like other non-profit organizations, religious organizations have the right to engage in entrepreneurial activities only to achieve the goals for which they were created. The essential difference of this organizational and legal form from a number of other forms of non-profit organizations is that members religious organization do not retain any rights to the property transferred to its ownership. Members of a religious association are not liable for the obligations of the organization, and the organization is not liable for the obligations of its members.

National-cultural autonomy

This is a form of national-cultural self-determination, which is an association of citizens Russian Federation relating themselves to a certain ethnic community in the situation of a national minority in the respective territory. A non-profit organization in the form of national-cultural autonomy is created on the basis of their voluntary self-organization in order to independent decision issues of preservation of identity, development of language, education, national culture.

According to the Law of the Russian Federation "On National-Cultural Autonomy", national-cultural autonomies can be local (city, district, settlement, rural), regional or federal.

Our society is governed by the laws of the state. Any organization must have a legal status in accordance with the Civil Code of the Russian Federation. But what if you decide to organize a society not for profit, but for patriotic or good intentions? Such an organization is also needed. How non-profit organizations differ from commercial entrepreneurship, what are the goals of creation and characteristics, as well as examples - we will consider all this in more detail below.

Concept and forms

Not every reader understands what an NGO is and what its members do.

More than ten legal forms are classified as NGOs. Here are some of the most popular:

. It is created from voluntarily entered legal entities or citizens. The purpose of creation: satisfaction of material and other needs of each member of the cooperative. A consumer or fellow cooperative may have some signs of a production cooperative, but the main difference is its non-commercial interest. Example: the housing cooperative "Best Way" in St. Petersburg, where each family is a member of the organization and contributes a share of the price of the future property on a monthly basis. Once a year, real estate is purchased for several members of the cooperative. Purpose: to purchase housing in installments in a shorter period of time.
Organizations associated with religion or public ideas. These are persons who united voluntarily, the main purpose of which is the satisfaction of spiritual or non-material interests. For example: Novosibirsk city public organization"Christian Broadcasting". The purpose of its creation is to support and unite Christian families.
Funds. According to Art. 123.17 of the Civil Code of the Russian Federation, a group of legal entities or citizens who, on a voluntary basis, contribute a certain amount to a common “purse” for charitable use for social, cultural and other needs, can be considered a fund. For example: Fund for helping children with oncological, hematological and other serious diseases “Give Life”. Purpose of creation: fundraising to help sick children.
institutions. These are NGOs, the purpose of which is management in the socio-cultural or other sphere. The owner partially or fully finances the project. For example: non-profit cultural institution "Silver Wolf". Volunteer squad in Moscow. Main tasks: maintaining order and culture on the streets of the city.
Unions or associations of legal entities. They are created to coordinate business or other activities or to protect the interests of society. For example: Alpine Wind Advisory Group. The purpose of creation: association of lawyers to provide services to the population in the field of legal issues.

The main goals of the formation of NCOs are regulated by the law of the Russian Federation No. 7-FZ. The goals may be different, but the main thing is the creation without material benefit in the future for members of NPOs and social orientation. It means , that the founders of the company must have a common idea and pursue one goal that will not bring them income.

The goals may be different, but the main difference from commercial companies is the creation without material benefits in the future for members of the NPO and the social orientation.

How non-profit companies work

NCOs are formed only in certain forms, which are regulated by the law of the Russian Federation. Therefore, the possibilities of a non-profit company are not unlimited. NCOs function independently, as legally independent entities, but have their own characteristics.

There is a material and economic part on the company's balance sheet, but the fixed capital is formed from, or. An NPO, just like a commercial organization, is responsible for its obligations, which is its property. But the features of functioning differ from their commercial organizations. Owners do not try to benefit for personal benefits. All functions are performed for the sake of an ideological, religious or social goal.

The NPO expresses the objectives of its activities through program projects. The software project of a non-profit company is aimed at the implementation of a specific mission or social goal. The main requirements for NCOs are that the profit received by the company must be directed to the intended purpose. For example: if funds are raised to treat children for cancer, the money should be directed to the accounts of clinics where small patients are treated, or to pay for medicines.

Not always the profit of a non-profit organization is not divided among its owners. Exceptions include consumer cooperatives. They can share the profits according to the plan, for example, the contributors contribute a certain amount per month, the total contribution is divided among the families that are first in line to purchase a home. Therefore, according to paragraph 3 of Art. 1 of the Federal Law on NGOs, this requirement does not apply to them.

But the activities of such organizations are carried out in accordance with special documents, for example, Law No. 193-FZ on agricultural cooperation.

Non-profit organizations are allowed to engage if the proceeds go to the general fund and are directed to the goals that are indicated in the program projects. Many NGOs are forced to engage in entrepreneurship, as the money raised keeps them afloat. If it is necessary to expand commercial activities, then NPOs have the right to participate in business companies, even if the goals of your company and the HO do not coincide.

Non-profit organizations are allowed to engage in entrepreneurship if the proceeds go to the general fund and are directed to the goals that are indicated in the program projects.

Unlike commercial companies, some forms of NPOs can carry out their work without registration. In this case, the NPO is not an independent legal entity. That is, it has no property and is not entitled to conduct transactions on its own behalf, to participate in litigation.

Not all forms of NCOs, unlike commercial companies, can be applied. This is regulated by the Federal Law of October 26, 2002 "On insolvent bankruptcy". Upon liquidation, the property of an NPO is not divided among all participants.

NPOs can be created both for an indefinite period and for a period of time until the planned goal is achieved. The rest of the functions of an NPO does not differ from a commercial company. Some activities also require a license.

Documentation and funding

Control of internal funds of NPOs is carried out in accordance with. This is the main and most important document for a non-profit company. It is claimed higher authorities they can also make changes to it. Estimates are prepared for individual projects, which are reflected in the financial plan. The most common form of a financial plan is a budget. A non-profit organization cannot go beyond the budget.

In practice, NGOs use several types of budget:

Current. The plan reflects the expenses and incomes planned for the current year, combined projects and estimates for them.
Applications for contracts and grants. The budget is drawn up for one project, there may be several sources of funding.
Accounting for cash. This is a short-term budget, which is drawn up for a short period of time. It takes into account the movement of cash: salaries, payment of bills.
Planning. This budget reflects funds that do not have a target title. It is used for large expenses, for example, when acquiring property.

The budget is compiled by the accountant and the NPO and approved by the general council. This is the main management document of the NPO. Just like in a commercial company, an NPO is drawn up, which spells out the rights and obligations of all project participants (). Charter of the NPO and financial plan required for registration of an NGO. Unlike commercial organizations, the participants of the company do not receive profit, therefore, it is rented out in the form of an estimate, where income covers expenses.

Reporting documentation is submitted in the form of an estimate, where income covers expenses.

Who is funding the project?

Sources of financing for a non-profit company can be the following injections:

Contributions from the founders (one-time or permanent).
Contributions and donations from NGO members.
Profit from entrepreneurial activity (provision of services, goods, works).
Interest on deposits is dividends.
Any other financial injections not prohibited by the laws of the Russian Federation.

Most often, financial receipts are formed at the expense of membership fees of NPO participants or in the form of voluntary donations. The amount of membership fees must be indicated in the founding documents of the NPO. Large sums from the founders can be contributed to certain projects or to achieve a specific goal. Non-earmarked contributions are also allowed.

Donations differ from voluntary contributions in that any interested citizen can contribute the amount, and not just NPO members. Not only money is considered a donation, but also the transfer of things and other forms of ownership from citizens to NGOs. The state does not limit the types of donations.

For example, famous singer Alexander Malinin donated an apartment in Moscow to the Podari Zhizn Foundation. The property has become the property of an NGO and is being used as free temporary housing for parents from other cities whose children are being treated at a Moscow oncology center.

The NPO must spend 80% of the funds received for the planned purposes. This is written into the company's articles of association. An estimate is made at the end of the year.

Conclusion

It is not difficult to organize an NPO, since some forms do not need to be registered. But, if you decide to create a company that will be a legal entity and have its rights and obligations, it is worth collecting documents. For registration, you need to prepare a charter, a list of founders, passports and a financial plan for your company. Profits from your activities should go to expenses that are aimed at achieving a social or religious goal. indicated in the estimate, which is attached to the income statement.