What is a non-profit organization. Features of different types of NGOs, their differences and the purpose of creation

* Calculations use average data for Russia

We are all used to the fact that an entrepreneur is a common occupation, a profession even to some extent. When the Russian government saw the light and realized that the planned economy, together with socialism and even more fabulous communism, is nothing more than a simple utopia (at least at this stage of human development), it was decided to return to a less perfect formation according to Marx. Capitalism has become legal, which means that entrepreneurship has also become legal. Many people began to engage in what only yesterday was called speculation and theft from society, and then few understood the purpose of the non-profit organizations also prescribed in the 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.

There are still many inaccuracies and superfluous concepts in Russian legislation, for example, many types of NPOs (namely, this abbreviation has become commonly used, like an LLC for a limited liability company), 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 the details, distinguishing between the concepts of partnership and association.

A person or group of people who decide to start a non-profit organization rarely asks the question “why?”. But the inhabitants are sometimes interested in this question. Indeed, why? After all, a non-profit organization in its concept contains the meaning that it will not work to make a profit. Why do people spend their time and energy on the maintenance of the whole enterprise? And where to get sometimes a considerable amount of funds for the maintenance of the organization?

In fact, a significant part of NCOs is based on the enthusiasm and donations of its members, who, thanks to the registered legal form, are able 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), take on responsibilities that are not regulated by government organizations.

Separately, it is worth mentioning the 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 set profit as its main goal. The main one, but no one forbids having other goals ...

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Non-profit organizations are also called the "third sector", thus they are opposed to public (state) and commercial organizations. Historically, NGOs that are more interested in resolving their issue are much more effective in resolving it than the state, sometimes even in the case of acute problems. Of course, who will take care of society, if not 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. A rare non-profit association does without external sponsorship, while in other cases capital accumulation and even profit making can occur.

Yes, an NPO can also act as an intermediary in trade relations, carry out its own sale of goods and provide paid services, but the proceeds must be used for the organization's statutory purposes. Statutory goals can only be those that do not provide for the receipt of material benefits, that is, a vicious circle is obtained. However, no one creates an NPO for profit, such an organization can be created by a commercial institution, but for completely different purposes.

In general, it can be said 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 side of the state and generally exist and can be formed, then this indicates the provision of freedoms and rights to the population. If NGOs are effective in their activities, then society can be considered developed and free.

To register their 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, it is necessary to submit the following package of documents:

The application for registration of a legal entity. The application form can be found on the website of the Ministry of Justice or received already on the spot. The application is signed by a representative of the future non-profit organization. An application will be considered only if no more than three months have passed since the decision to establish an NPO was made.

Receipt of 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, another 2,000 will have to be paid.

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

Charter and other constituent documents. The creation of these papers can take enough time, and sometimes it is easier to turn to a lawyer for a competent formulation of the goals of your activity.

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

Documents confirming the right to own and dispose of the premises and equipment.

The term 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 proceed to the direct activities of the organization. However, an NPO may not register its activities, remaining an informal organization, but in this case it will be deprived of all opportunities and privileges, remaining only a handful 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 goals of the organization, formal or informal activities may be preferred.

In general, conditionally, all non-profit organizations can be divided into organizations and movements directly, and the difference is that the first form provides for the mandatory membership of its participants, while the second form may assume possible membership, but not necessarily establish it. Forms of NGOs directly prescribed in the law can apply to 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 not having a membership. Thus, not a single person has the opportunity to create a state corporation.

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Association. Also called a union, it is often such a double form "Association (union)" that is prescribed. A distinctive feature of such an association is that it can include both legal entities and individuals, that is, ordinary people, and only individuals have the right to be members of other non-profit organizations. The Union carries out its activities in accordance with the Civil Code of the Russian Federation, and is defined as a form of NPO in which membership is mandatory. From here, the activities of the association are regulated by the General Meeting of Members. In practice, commercial organizations enter into 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, such a form of NPO does not care for world peace, for example, but pursues more mundane goals and solves more pressing issues.

Amateur body. It is a non-membership association that seeks to solve acute social issues. As a rule, it has nothing to do with theatrical, musical and other amateur dance activities, unless it is the "Association in Defense of Artists", for example. A distinctive feature of the amateur body is that it seeks to solve not the problems of its members (which, in fact, do not exist), but 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, a party is very complex and can only be registered if a number of conditions are met. The most serious restrictions concern 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 be 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. The party is an exclusively political organization, its goals are only participation in the political life of the people. Any party strives for power. But from a legal point of view, it is a non-profit organization and is largely regulated in the same way as all other associations.

consumer cooperative. It differs significantly 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 profit, but it is granted 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 meet the needs of its members in 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 exist only if its participants are at least individuals, otherwise the cooperative must be disbanded and transformed into another form of legal entity. Thus, a consumer cooperative is a form of NPO 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, in order to protect and defend the interests of employees. As a rule, association occurs between people of the same profession or one branch of production. 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 a simple worker to achieve their rights, and sometimes trade unions become an additional burden for a working person, because sometimes they play almost their own full-fledged political game. Initially, membership in a trade union is not required, the purpose of creating such an organization is to protect a certain class of people, regardless of whether they are in a trade union or not. In practice, one may come across a trade union that helps only its members who have made any material contribution to the development of the organization.

Religious organization. By a completely understandable coincidence, it is classified as a non-profit organization, although most of these associations are more suitable for the definition of a branch of a political party on the ground or a society with no responsibility at all. As the name implies, it is created in order to convey its variety of opium to the people. Such an organization not only tries to attract as many followers as possible, but also conducts its own religious rites. In general, it is interpreted separately from the concept of a sect, although sometimes it can actually be one. Membership in a religious organization, in fact, should not be mandatory, since anyone should be able to join the movement.

self-regulatory organization. It is an association of commercial enterprises operating in the same industry or area. A sort 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, because 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 branch 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, freeing the state itself from this obligation.

Association of homeowners. It has the generally accepted abbreviation HOA. It is an association of owners of neighboring plots or apartments, who jointly manage the common territory. Sometimes it performs a very important function, solving the problems that have arisen, sometimes simply due to the fact that it is a legal entity. It solves many everyday problems, and when its creation is expedient, it becomes an indispensable element of the coexistence of several neighboring apartment or households. As a rule, membership in an HOA is mandatory and strictly limited, but in practice the partnership acts only in the general interest, which means that it protects the interests of homeowners, 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 various purposes, but usually these are socially beneficial undertakings. The founder of the majority of institutions in the Russian Federation was the state itself, but both citizens and legal entities can create their own institutions. The main distinguishing feature is that the institution is one of two forms of organizations and the only form of a non-profit organization that has the right to operational management of 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 very socially significant and useful deeds, while the NPO itself remains accountable and completely dependent on the parent enterprise. Recently, a special type of institution has appeared - an autonomous non-profit organization that is liable with all its property for obligations, except for real estate. At the same time, in an autonomous NCO, the founders do not bear subsidiary liability, unlike the founders of institutions.

Fund. It is that non-profit organization that is easier to create than to liquidate. The fund was originally created with the aim of accumulating capital for socially useful 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 or otherwise legally receive money and spend it for the purpose specified in the charter. For example, to feed children in Zimbabwe. Or build a new sports complex. In order for the fund's money to be directed exactly where it was planned, a board of trustees is created from disinterested (outside) 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 their distinctive features, which makes it possible to determine the form of the proposed NPO. Non-profit organizations are an important component of the public life of the state, and sometimes they directly affect the activities of entrepreneurs. NPOs can be a good way to use capital other than commercial capital.

Matthias Laudanum
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According to the current legislation of the Russian Federation, a non-profit organization may carry out one or more types of activities that are not prohibited by the Law and correspond to the goals of the activity provided for by its constituent documents.

The legislation of the Russian Federation establishes certain restrictions on the types of activities that non-profit organizations of certain organizational and legal forms are entitled to engage in. Certain types of activities may be carried out by non-profit organizations only on the basis of special permits (licenses).

Entrepreneurial activity, according to the Law of the Russian Federation "On non-profit organizations", a non-profit organization can be carried out only to achieve the goals for which it was created. The law recognizes as such an activity the production of goods and services that bring profit, which meet the objectives of the establishment of a non-profit organization, as well as the acquisition and sale of securities, property and non-property rights, participation in business companies and participation in limited partnerships as a contributor.

A non-profit organization is considered to be established as a legal entity from the moment of its state registration in accordance with the procedure established by law, owns or manages separate property, is liable (with the exception of institutions) for its obligations with this property, can acquire and exercise property and non-property rights on its own behalf. , bear duties, be a plaintiff and a defendant in court.

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

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

At the same time, a non-profit organization has the right to:

In accordance with the established procedure, open bank accounts in the territory of the Russian Federation and outside its territory;

Have a seal with the full name of this non-profit organization in Russian;

Have stamps and letterheads with their name, as well as an emblem registered in the prescribed manner. A non-profit organization has a name containing an indication of its organizational and legal form and the nature of its activities. A non-profit organization whose name is registered in accordance with the established procedure has the exclusive right to use it. The location of a non-profit organization is determined by the place of its state registration. The name and location of a non-profit organization are indicated in its constituent documents.

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

Regular and one-time receipts from the founders (participants, members);

Voluntary property contributions and donations;

Proceeds from the sale of goods, works, services;

Dividends (income, interest) received on shares, bonds, other securities and deposits;

Income received from the property of a non-profit organization;

Other receipts not prohibited by law.

Laws may establish restrictions on the sources of income of certain types of non-profit organizations.

The sources of formation of the property of a state corporation may be regular and (or) one-time receipts (contributions) from legal entities.

The list of organizational and legal forms of non-commercial legal entities, provided for by Art. 116-123 of the Civil Code of the Russian Federation, is not exhaustive. It has already been significantly expanded due to many special regulations governing the activities of certain types of organizations: Federal Law of January 12, 1996 N 7-FZ "On non-profit organizations", Federal Law of May 19, 1995 N 82-FZ "On public associations" , Federal Law of December 30, 2006 N 275-FZ "On the procedure for the formation and use of the target capital of non-profit organizations."

Types of non-profit organizations:

1. Association and union - a non-profit organization that is created by combining commercial or non-profit organizations in order to coordinate their activities, as well as to represent and protect common property interests.

2. Autonomous non-profit organization - a non-profit organization without membership, established by citizens and (or) legal entities on the basis of voluntary property contributions.

3. Non-commercial partnership - a non-commercial organization based on membership, not aimed at making a profit, established by citizens and (or) legal entities to assist its members in the implementation of activities.

4. Institution - a non-profit organization created by the owner to provide non-commercial services of a specific type: managerial, socio-cultural and others.

5. Foundations - non-profit organizations without membership, established by citizens and (or) legal entities on the basis of voluntary property contributions, pursuing social, charitable, cultural, educational or other socially useful goals.

6. Homeowners' partnership - a form of association of homeowners for the joint management and maintenance of the operation of a real estate complex in a condominium, possession, use and disposal of common property within the limits established by the legislation of the Russian Federation. In November 2007, the State Duma adopted amendments to the law "On non-profit organizations" concerning the simplification of the procedure for state registration of homeowners' associations, as well as gardening, gardening, summer cottages and garage non-profit associations of citizens. Public association - are created on the initiative of their founders - at least three individuals. The number of founders for the creation of certain types of public associations may be established by special laws on the respective types of public associations.

7. A political party is a public association created for the purpose of the participation of citizens of the Russian Federation in the political life of society through the formation and expression of their political will, participation in public and political actions, in elections and referendums, as well as in order to represent the interests of citizens in government bodies and local governments.

8. Trade union - a voluntary public association of citizens connected by common industrial, professional interests in the nature of their activities, created for the purpose of representing and protecting their social and labor rights and interests.

9. Religious association - a voluntary association of citizens of the Russian Federation, other persons permanently and legally residing in the territory of the Russian Federation, formed for the purpose of joint confession and dissemination of faith and having signs corresponding to this purpose.

10. Credit consumer cooperative - a consumer cooperative of citizens, created by citizens who voluntarily united to meet the needs for financial mutual assistance.

11. An agricultural consumer cooperative is an agricultural cooperative created by agricultural producers and (or) citizens running a personal subsidiary plot, subject to their mandatory participation in the economic activities of a consumer cooperative.

12. Housing savings cooperative - a consumer cooperative created as a voluntary association of citizens on the basis of membership in order to meet the needs of members of the cooperative in residential premises by combining share contributions by members of the cooperative.

13. Housing or housing construction cooperative - a voluntary association of citizens and (or) legal entities on the basis of membership in order to meet the needs of citizens in housing, as well as manage residential and non-residential premises in a cooperative house.

14. A horticultural, horticultural or dacha non-profit association (a horticultural, horticultural or dacha non-profit partnership, a horticultural, horticultural or dacha consumer cooperative, a horticultural, horticultural or dacha non-profit partnership) is a non-profit organization established by citizens on a voluntary basis to assist its members in solving common social and economic tasks of horticulture, horticulture and dacha farming).

NCOs are created without limitation of the period of activity, unless otherwise established by the founders of the non-profit organization.

NCOs may have civil rights corresponding to the goals of their activities, provided for in their constituent documents, and bear obligations related to these activities.

The activities of some forms (all public associations) of NCOs are allowed without state registration, but at the same time, the organization does not acquire the status of a legal entity, cannot own or, on the basis of other material rights, separate property. Only having the status of a legal entity, an organization can acquire property and non-property rights on its own behalf, bear obligations (be a participant in civil transactions, conduct economic activities), be a plaintiff and defendant in court. Legal entities are required to have an independent balance sheet or estimate, a bank account, be registered with tax and other control and accounting state bodies.

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

NGOs in Russia are a special area of ​​activity. They are mainly represented by foundations and associations, various unions and associations of citizens, budgetary institutions, and statistics show that up to 500,000 such organizations are now operating on the territory of the Russian Federation. Of these, 216 are foreign (about 40 from the United States, 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 basically their work is paid for by various grants. NPOs that receive money from abroad have recently been subjected to more thorough control, and separate restrictions have been placed on the creation of regional branches for them. In addition, such organizations are more often subject to all sorts of checks. For example, in the spring of this year, the activities of about 100 non-profit entities were inspected.

So NCO? Should they be trusted and are they not foreign agents whose goal is not to improve our lives, but to instill in us a foreign culture and motivation?

It is these issues that have become relevant after the entry into force of the law on non-profit organizations. For example, an innovation was the need to register NGOs whose work is related to politics and financed from abroad as "foreign agents". This immediately became the reason for talks that the Government is trying to "put pressure" on the work of organizations that monitor the conduct of elections.

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

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:

1. . 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.
2. Organizations associated with religion or social causes. 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.
3. 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.
4. 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.
5. 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 between 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 software 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.

NCOs 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 approved by the 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:

1. Current. The plan reflects the expenses and incomes planned for the current year, combined projects and estimates for them.
2. Applications for contracts and grants. The budget is drawn up for one project, there may be several sources of funding.
3. 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.
4. 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 (). The charter of the NPO and the financial plan are required when registering the NPO. 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, the 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 cancer center in Moscow.

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. The profit 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.

To make the right choice, we suggest that you first familiarize yourself with the forms of non-profit organizations provided for by law and their distinguishing features.
According to the law of 12.01.1996 No. 7-FZ (as amended on 23.12.2003), a non-profit organization is an organization that does not have profit making as the main goal of its activities and does not distribute the profit received among the participants.
At the same time, non-profit organizations have the right to carry out entrepreneurial activities in order to achieve their statutory goals and have a number of tax benefits.
Non-profit organizations can be created to achieve social, charitable, cultural, educational, scientific and managerial goals, to protect the health of citizens, develop physical culture and sports, meet the spiritual and other non-material needs of citizens, protect the rights, legitimate interests of citizens and organizations, resolve disputes and conflicts, providing legal assistance, as well as for other purposes aimed at achieving public benefits.

The Civil Code of the Russian Federation and the Law "On non-profit organizations" define the following organizational and legal forms of non-profit organizations:

• Consumer cooperatives
• Funds
• Institutions
• Non-Profit Partnerships
• State corporations

Public and religious organizations (associations)

A common feature of public and religious organizations (associations) is the purpose of their creation - they are created to meet spiritual or other non-material needs. Another sign is the community of interests of uniting citizens.
Read more about public organizations and their registration in the Public Organizations section.

consumer cooperatives.

A consumer cooperative is a voluntary association of citizens and legal entities on the basis of membership in order to meet the material and other needs of the participants, carried out by combining property shares by its members. Unlike other forms of non-profit organizations, income from the entrepreneurial activities of a cooperative is distributed among its members.

Funds

The features of the fund as a non-profit organization are - the absence of membership, the property base, created through voluntary property contributions. The Foundation is a kind of non-profit "bank", where funds are first accumulated through donations, and then distributed to the Foundation's statutory goals - social, cultural, educational and other socially useful purposes. The Foundation is required to publish annual reports on the use of its property.

Institutions

An institution is an organization created by the owner to carry out managerial, socio-cultural and other functions of a non-commercial nature and financed in part or in full by this owner. At the same time, the property is assigned to the institution on the basis of the right of operational management, and not ownership. If the funds of the institution are insufficient, the owner shall bear subsidiary liability for its obligations.

Non-Profit Partnerships

A non-profit partnership is a membership-based non-profit organization established by citizens and (or) legal entities to assist its members in carrying out activities aimed at achieving socially beneficial goals. A distinctive feature of a non-profit partnership is the right of its members to a part of the property in the event of liquidation of the partnership or withdrawal from it. A non-profit partnership is convenient as an association of freelancers (lawyers, doctors, writers, etc.)

Autonomous non-profit organizations

An autonomous non-profit organization is a non-profit organization without membership, established by citizens and (or) legal entities on the basis of voluntary property contributions for the purpose of providing services in the field of education, healthcare, culture, science, law, physical culture, etc. The property transferred by the founders of the organization, belongs to her by right of ownership.
This form of non-profit organizations is most convenient for activities in the service sector.

Associations of legal entities (associations and unions)

Commercial and non-commercial organizations may voluntarily unite into associations (unions) in order to coordinate their activities, as well as to represent and protect common property interests. Members of an association (union) retain their independence and the rights of a legal entity.

State Corporation

A new form of non-profit organizations introduced by Federal Law No. 140-FZ of July 8, 1999
A state corporation is a non-profit organization without membership, established by the Russian Federation on the basis of a property contribution and created to carry out social, managerial or other socially useful functions. It is created on the basis of the law, which establishes the features of its legal status.
A non-profit organization is considered established as a legal entity from the moment of its state registration. Currently, the state registration of non-profit organizations (with the exception of public organizations) is carried out in the IMNS.
The founders of a non-profit organization, depending on its organizational and legal forms, may be citizens and (or) legal entities.
The number of founders of a non-profit organization is not limited, unless otherwise provided by federal law.
A non-profit organization may be founded by one person, with the exception of cases of establishing non-profit partnerships, associations (unions) and other cases provided for by federal law.

To register a non-profit organization according to the law, the following constituent documents are required:

• Charter approved by the founders (participants) for a public organization (association), foundation, non-profit partnership 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;
• The decision of the owner to establish the institution and the charter approved by the owner for the institution.