Non-commercial legal entities- this is an organization that does not have as its main goal the extraction of income and does not distribute the received net income among the participants.

Non-profit organizations may be created in the form of an institution, a public association, a joint-stock company, a consumer association of legal entities in the form of an association (union) and in another form provided for by legislative acts.

From this list of forms, we see that the organizational and legal forms of non-commercial legal entities is not exhaustive and can be supplemented by legislative acts than the organizational and legal forms of commercial legal entities.

A non-profit organization may engage in entrepreneurial activities only insofar as this corresponds to its statutory goals.

Non-profit organizations can be created to achieve social, cultural, scientific, educational, charitable, management goals; protection of the rights, legitimate interests of citizens and organizations; resolution of disputes and conflicts; meeting the spiritual and other needs of citizens; protection of the health of citizens, protection environment, development physical culture and sports; rendering legal assistance, as well as for other purposes aimed at ensuring public benefits and the benefits of its members (participants).

Consider the organizational and legal forms of non-commercial legal entities.

Institution. Article 8 of the Law "On non-commercial organizations" gives the concept of an institution. An institution is recognized as an organization created and financed by its founder for the implementation of managerial, socio-cultural or other functions of a non-commercial nature.

An institution can be formed on the basis of both state and private forms of ownership. Consequently, institutions are divided into public and private.

A state institution is an institution created by the state in accordance with the Constitution and laws of the Republic of Kazakhstan or by decisions of the President of the Republic of Kazakhstan, the Government of the Republic of Kazakhstan and Akims of the capital, regions, cities of republican significance and maintained only at the expense of the state budget, unless otherwise established by legislative acts.

A private institution is an organization that is not part of a state structure, created by individuals and (or) non-state legal entities to carry out managerial, socio-cultural or other functions of a non-commercial nature.

The institutions are the bodies government controlled(as subjects of civil law), institutions of education, culture and sports, etc.

Institutions are not owners of property, but have the right of operational management, and are financed by the owner of its property.

If the institution has insufficient funds to satisfy the claims of its creditors, the owner of the property shall bear subsidiary liability for the obligations of the institution.

Public association. The next organizational and legal form of a non-profit organization is a public association.

According to Art. 11 of the Law of the Republic of Kazakhstan "On non-profit organizations" and Art. 106.Civil Code. A public association is an organization created as a result of a voluntary association of citizens in order to achieve their common goals that do not contradict the legislation of the Republic of Kazakhstan.

Public associations include political parties, trade unions, voluntary societies, creative unions, etc.

The goals that a public association is aimed at are not related to the receipt of profit by its members, citizens unite to satisfy their spiritual and other non-material needs.

Need to define legal status public

associations in the Civil Code relates exclusively to their participation in

property relations and the limits of civil legal regulation relations related to their establishment and activities should be limited to the specified area. The legal status of public associations is also determined by the Law of the Republic of Kazakhstan "On property associations", detailed by special legislative acts regulating relations for the creation and operation of their specific types.

The property of a public association belongs to it by the right of ownership. Participants (members) of public associations have no rights to the property transferred by them to these associations, including membership fees.

Non-commercial joint-stock company.

Article 16 of the Law of the Republic of Kazakhstan defines such an organizational and legal form as a non-profit joint stock company, while the Civil Code of the Republic of Kazakhstan does not at all stipulate such an organizational - legal form, there is a mismatch. In addition, the Law “On non-commercial organizations” itself does not clearly explain the procedure for their creation and the specifics of their functioning. In this regard, we believe that it is necessary to either exclude this provision from the Law, or bring it into line with the Civil Code of the Republic of Kazakhstan.

A non-commercial joint-stock company is a legal entity that issues shares in order to raise funds for the implementation of its activities, the income of which is used exclusively for the development of this company. Non-commercial joint-stock companies are not entitled to issue preferred shares, derivatives and convertible securities.

The foundation agreement of a non-commercial joint-stock company is concluded by signing this agreement by each founder or his authorized representative.

A company founded as a non-profit organization cannot be transformed into a commercial organization, just as a company founded as a commercial organization cannot be transformed into a non-profit organization.

consumer cooperative.

A consumer cooperative is a voluntary association of citizens on the basis of membership to meet the material and other needs of participants, carried out by combining property (share) contributions by its members.

In cases stipulated by legislative acts, legal entities may join a consumer cooperative.

Unlike a production cooperative, a consumer cooperative does not require the personal labor participation of its members in common affairs.

The members of the consumer cooperative are obliged to cover the resulting losses by making additional contributions within three months after the approval of the annual balance sheet. In addition, they jointly and severally bear subsidiary liability for the obligations of the cooperative within the limits of the unpaid part. additional contribution cooperative members.

The income received by the cooperative cannot be distributed among its members and are directed to the statutory purposes.

A consumer cooperative may be formed by two or more citizens.

In case of liquidation of a consumer cooperative or withdrawal from it, a member of the cooperative has the right to allocate his share in the property of the cooperative, proportional to his share. The heirs of a member of the cooperative have the priority right to be admitted as members of the cooperative, unless otherwise provided by the charter of the cooperative.

A feature of rural consumer cooperatives is the possibility of creating such cooperatives to meet the material and other needs of not only their members, but also other citizens living in rural areas.

Public fund.

A public fund is a non-profit organization without membership, established by citizens and (or) legal entities on the basis of voluntary property contributions, pursuing social, charitable, cultural, educational and other socially useful goals. The main feature of the fund is that the persons who founded the fund do not acquire membership in it and do not participate directly in the management of its affairs.

A public fund may be created by one or more citizens and (or) legal entities. After state registration public fund, its founders do not become its members.

Property held on the balance sheet of a public fund is subject to the legal regime of private property.

The procedure for managing a public fund and the procedure for forming its bodies are determined by the charter approved by the founder.

The Charter determines the individual and collegiate management bodies of the public fund. This may be at the discretion of the founders, for example, the president, chairman, director, council, board, meeting of founders. Most often, a board of trustees of the foundation is created, which oversees the activities of the foundation,

adoption of decisions by other bodies of the fund and ensuring their execution, use of the funds of the fund, compliance by the fund with legislation.

Article 107 of the Civil Code establishes the mandatory requirements for the charter of the foundation, and obliges the public foundation to publish annually reports on the use of its property in official publications.

Religious association.

A religious association is a voluntary association of citizens who, in accordance with the procedure established by legislative acts, have united on the basis of their common interests in order to satisfy spiritual needs.

Religious associations in the Republic of Kazakhstan are recognized as local religious associations (communities), religious administrations (centers) and their structural subdivisions, as well as religious educational institutions and monasteries.

A religious association may be created by a group of citizens in the amount of at least 10 people.

According to Part 1, Article 8 of the Law “On Religious Associations”, the charter submitted for registration must indicate:

the name, location of the religious association and the territory within which it carries out its activities;

religious affiliation, subject and goals of activity; the structure of a religious association, the procedure for its formation, the competence and terms of office of its governing bodies;

the rights and obligations of a religious association;

the procedure for the formation of the property of a religious association;

the procedure for introducing amendments and additions to the charter of a religious association;

the procedure for the reorganization and liquidation of a religious association.

State registration of religious administrations (centers), associations operating on the territory of two or more regions of the republic, as well as the spiritual ones formed by them educational institutions, monasteries and other associations is carried out by the Ministry of Justice of the Republic of Kazakhstan, and the registration of local religious associations is carried out by the territorial bodies of justice.

Due to the fact that today the state pays great attention to non-profit organizations, the committee of the registration service of the Ministry of Justice of the Republic of Kazakhstan analyzed the registration of public and religious associations.

An analysis of the registration of public associations showed that there has been an increase in the growth of registration of public associations whose activities are mainly aimed at satisfying professional and amateur interests, developing scientific, technical and artistic creativity, protecting the environment, participating in charitable activities, conducting cultural, educational, sports and recreational activities. work. Statistical data show that the largest number of public and religious associations are registered in South Kazakhstan, East Kazakhstan, Almaty, Zhambyl regions, Almaty city.

Association of legal entities in the form of an association (union).

Commercial organizations in order to coordinate their entrepreneurial activity, granting and protecting common property and other interests, may, under an agreement between themselves, as well as jointly with non-profit organizations, create associations in the form of associations (unions) .

Associations of legal entities can only be created in the form of an association or union, indicating their organizational and legal form in the name of the legal entity and its constituent documents, including the words "association" or "union".

The property of an association (union) is formed from the contributions of its members, its own activities and other legal receipts. The property transferred by the members of the union of associations (union) shall become its property. An association (union) is the owner of the property on its balance sheet. The property of an association (union) is subject to the legal regime of private ownership. Members of an association (union) retain their independence and the rights of a legal entity. The association (union) is not responsible for the obligations of its members. Members of an association (union) bear subsidiary liability for its obligations only in cases where its size and procedure are provided for by the constituent documents of the association (union). That is, the absence of an indication in the constituent documents of additional responsibility exempts members of the association (union) from it.

Members of an association (union) have the right, at their own discretion, to withdraw from the association (union) at the end of the financial year, unless otherwise provided by the constituent documents. In this case, the member of the association (union) bears subsidiary liability for its obligations that arose prior to his withdrawal from the association, in proportion to his contribution within two years from the date of withdrawal. Also, with the consent of the members of the association (union), it may include new member associations. Joining an association (union) of a new member may be conditioned by its subsidiary liability for the obligations of the association (union) that arose prior to its entry.

In the Law of the Republic of Kazakhstan "On non-profit organizations" Art. 17 of which states that non-commercial legal entities can be created in a different organizational and legal form. Chambers of notaries, bar associations, chambers of commerce and industry, chambers of auditors, cooperatives of apartment owners, and other non-profit organizations may be formed in a different organizational and legal form.

Thus, it is necessary to conclude that non-profit legal entities are a form of business that does not have as its main goal the generation of income and does not distribute the income received among the participants and has the following organizational and legal forms: institution, public association, joint-stock company, consumer cooperative, fund , a religious association, an association of legal entities in the form of an association (union).

A non-profit organization is a legal entity that does not pursue profit making as the main goal of its activities and does not distribute the profit received among its participants.

Key Features not commercial organizations compared to commercial legal entities are as follows. First, unlike commercial organizations, non-profit organizations are not professional participants in property relations. Therefore, for non-commercial legal entities, the legislator establishes a special (targeted) legal capacity (clause 1 of article 49 of the Civil Code) and allows the use of their property only to achieve the goals specified in their constituent documents (clause 4 of article 213 of the Civil Code).

In modern reality, it turns out that some of the types of legal entities are generally difficult to attribute to non-profit organizations, since in many aspects of their activities they are, in fact, commercial (non-profit partnerships, some types of state corporations). Due to these circumstances, it is very important to clearly define the criteria for distinguishing legal entities into commercial and non-commercial organizations.

In the literature, diametrically opposed positions have developed in this regard. In the domestic doctrine of civil law, the following main features of a non-profit organization are distinguished:

- lack of profit as the main goal of the activity;

- a ban on the distribution of profits between participants in a non-profit organization;

- the possibility of creating non-profit organizations not only in those organizational and legal forms that are provided for by the Civil Code of the Russian Federation, but also in the forms provided for by other federal laws;

– special legal personality;

-target nature of the use of property remaining during liquidation 1 .

A.V. Gabov concluded that not all of these signs in combination can serve as a factor in distinguishing commercial organizations from non-commercial ones, since they often do not find their confirmation in law enforcement practice 2 . For example, the lack of profit as the main goal of activity stumbles upon the possibility of non-profit organizations to engage in entrepreneurial activities. The ban on the distribution of profits between the parties is not compatible with the provisions of Art. 116 of the Civil Code of the Russian Federation, devoted to the activities of consumer cooperatives and establishing that the income received by a consumer cooperative from entrepreneurial activity is distributed among its members. The sign of the targeted nature of the use of property remaining upon liquidation is contradicted, for example, by the right of members of such a non-profit organization as a non-profit partnership to receive property and distribute it among the members of the partnership in accordance with their property contribution. 3

As a result of the above, another researcher, D.V. Novak - proposes to single out only one universal sign of a non-profit organization - impossibility of distribution between participants of the received profit 1 . A similar position is taken by D.I. Stepanov 2 , who distinguishes two basic approaches for distinguishing legal entities into commercial and non-commercial ones: functional (“altruistic”) and economic.

Non-profit, in accordance with the functional approach, will be such an organization that does not have profit as the main goal of its activities and is focused on educating citizens, promoting the ideals of humanism and kindness, for which such an organization will carry out, for example, educational activities or conduct cultural activities. -public events.

At the heart of the economic approach (or the so-called business approach) to determining the essence of a non-profit organization, according to D.I. Stepanov, are not the declared goals of the creation and activities of a legal entity, but the actual economic relations, in which specific types of activities are considered as they are present in the real life of a legal entity (and not as they are prescribed in the documents on its creation). According to D.I. Stepanov, the modern vector of development of the scientific differentiation of legal entities into commercial and non-commercial should be based on a more progressive economic approach, characteristic of many developed legal orders. 3

The use of a functional approach will be an obstacle to the development of the activities of non-profit organizations in Russia, since it is based on a regulatory and even permissive procedure for the creation of such legal entities. In fact, this can make such a form of organization completely unattractive for participation in civil law transactions. With this approach, it will be necessary to clearly develop the criteria for the “goal of activity” of a non-profit organization, as well as specific types of these goals, which should be non-profit in nature, which, in the opinion of D.I. Stepanov, it is very difficult to do. one

I.P. Greshnikov generally refuses to recognize the division of legal entities into commercial and non-commercial 2 . Comparing commercial and non-profit organizations, he notes that, despite the difference in their attitude to profit, its distribution and use, profit is still not the main basis for classification. More significant in comparison with it, according to the scientist, are the following:

– the subject of the transaction (a person who declared himself and (or) registered as an entrepreneur or as a commercial organization;

- the subject of activity (commission of entrepreneurial transactions or the solution of managerial, socio-cultural and other tasks).

Analyzing both of the above criteria, I.P. Greshnikov comes to the conclusion that the definition of "non-profit organization" from a formal logical point of view is incorrect, since it does not convey the meaning of the subject in question, and the definition, from the point of view of all logical constructions, should have a positive, not a negative value 3 . In this regard, the researcher proposed to abandon the definition of "non-profit organization" and move on to a more correct from his point of view and well-known even pre-revolutionary Russian civil law and the legislation of many European countries the term "civil organization". By the latter, the author understands an organization that pursues a social, cultural and other goal and carries out any activity as its main activity, except for entrepreneurial. 4

This approach has not received distribution in domestic civil law. The term "civilian" in our situation cannot be considered successful, since it does not allow, due to its multi-conceptual nature, to distinguish between such an organization and a commercial one. If a non-profit organization is a civil organization, then why can't a commercial organization be "civil"?

Analyzing all the above points of view, Nuzhdin T.A. believes that two main features that characterize a non-profit organization should be left in the legislation - the main purpose of the activity of such an organization cannot be making a profit, and such profit should not be distributed among the participants of this legal entity. one

In order to give the first of these signs a basic character, it is necessary to clarify terminologically at the legislative level the possibility of a non-profit organization to engage in entrepreneurial activity, replacing the corresponding structure with “auxiliary economic activity”. Other features of a non-profit organization (special legal personality and purposeful nature of the use of property in the liquidation of a non-profit organization) should be optional and take into account the specifics of a particular organizational and legal form. Special legal personality will not be a universal feature due to the possibility for a non-profit organization to exercise a different "auxiliary economic activity". 2

According to Art. 2 of the Law on Non-Commercial Organizations, a non-commercial organization is 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. The law also stipulates that non-profit organizations can be created to achieve social, charitable, cultural, educational, scientific and managerial goals, in order to protect the health of citizens, develop physical culture and sports, meet the spiritual and other non-material needs of citizens, protect the rights, legitimate interests citizens and organizations, resolving disputes and conflicts, providing legal assistance, as well as for other purposes aimed at achieving public benefits.

Socially oriented non-profit organizations are recognized as non-profit organizations established in the forms provided for by this Federal Law (with the exception of state corporations, state companies, public associations that are political parties) and carrying out activities aimed at solving social problems, developing civil society in Russian Federation, as well as the types of activities provided for in Article 31.1 of the Law on Non-Commercial Organizations, namely:

– social support and protection of citizens;

- preparation of the population to overcome the consequences of natural disasters, environmental, man-made or other disasters, to prevent accidents;

– assistance to victims of natural disasters, environmental, man-made or other disasters, social, national, religious conflicts, refugees and internally displaced persons;

– environmental protection and animal protection;

- protection and, in accordance with established requirements, maintenance of objects (including buildings, structures) and territories of historical, religious, cultural or environmental significance, and burial sites;

– provision of legal assistance on a gratuitous or preferential basis to citizens and non-profit organizations and legal education of the population, activities to protect the rights and freedoms of man and citizen;

- prevention of socially dangerous forms of behavior of citizens;

- charitable activities, as well as activities in the field of promoting charity and volunteering;

- activities in the field of education, enlightenment, science, culture, art, health care, prevention and protection of the health of citizens, propaganda healthy lifestyle life, improving the moral and psychological state of citizens, physical culture and sports and promoting these activities, as well as promoting the spiritual development of the individual.

Non-profit organizations can be created in the form of public or religious organizations (associations), communities of indigenous peoples of the Russian Federation, Cossack societies, non-profit partnerships, institutions, autonomous non-profit organizations, social, charitable and other foundations, associations and unions, as well as in other forms, prescribed by federal laws.

Also, the Law on Non-Commercial Organizations in Part 4 of Art. 2 gives the concept of a foreign non-profit non-governmental organization, which is legally understood as an organization that does not have profit-making as the main goal of its activities and does not distribute profits among participants, established outside the territory of the Russian Federation in accordance with the legislation of a foreign state, the founders (participants) of which are not government agencies.

For some types of non-profit organizations, there are restrictions on engaging in certain types of activities (clause 2, article 24 of the Law on Non-Profit Organizations). For example, institutions financed by the owner can be participants in economic companies and investors in limited partnerships only with the permission of the owner, unless otherwise provided by law (clause 4 of article 66 of the Civil Code).

Secondly, the main purpose of the activity of a non-profit organization cannot be profit making (clause 1, article 50 of the Civil Code; clause 1, article 2 of the Law on Non-Commercial Organizations). The performance of non-commercial legal entities in civil circulation is due to the need for material support for their main activity, which should not be entrepreneurial. They are created to achieve social, charitable, cultural, educational, scientific and managerial goals, develop physical culture and sports, to protect health, meet the spiritual and other non-material needs of citizens, protect the rights and legitimate interests of citizens and organizations, resolve disputes and conflicts, provide legal assistance, for other purposes aimed at achieving public benefits (clause 2, article 2 of the Law on non-profit organizations).

The distinction between commercial and non-profit organizations, as noted in the literature 1 , is weak point modern civil law. The organizational and legal form of a legal entity is a set of specific features that objectively stand out in the system common features legal entity and significantly distinguish this group of legal entities from all others. Therefore, if the features organizational structure of a legal entity, ways of separating its property, its responsibility, ways of acting in civil circulation (at least one of these aspects) distinguish it from the rest, then we are dealing with an independent organizational and legal form of a legal entity. Otherwise we are talking about individual varieties of organizations within the same organizational and legal form.

Despite the fact that all non-profit organizations are allowed, albeit with restrictions, to engage in entrepreneurship, they can carry out such activities only insofar as it serves to achieve the goals for which they were created, and corresponds to these goals (paragraph 3 of article 50 of the Civil Code ). In particular, non-profit organizations can carry out profitable production of goods and services that meet the goals of creating a non-profit organization, as well as acquire and sell securities, property and non-property rights, participate in business companies or limited partnerships as investors (clause 2 of Art. 24 of the Law on non-profit organizations). It seems that in a market economy, non-profit organizations should not be deprived of the opportunity to carry out the necessary business operations, and, within the limits established by law, to earn and manage funds themselves, because otherwise they will not be able to fully carry out their main activities.

For example, an educational institution may conduct entrepreneurial activities provided for by its charter, including selling and leasing its property; provide paid educational services, etc. Moreover, from a fiscal point of view, the activity of an educational institution for the sale of its products (works, services) is classified by law as entrepreneurial only in that part in which the income received from this activity is not sent directly to this educational institution and ( or) for the immediate needs of ensuring, developing and improving educational process(including wages) in that educational institution(Article 47 of the Federal Law of July 10, 1992 "On Education" 1).

A very strange principle prevailed in the legislation regulating the legal status of certain types of non-profit organizations. The legal regulation is based not on the features of the legal form, the structure of subjects of law (as one might expect), but on the specifics of their sphere of activity. Thus, the Federal Law “On Agricultural Cooperation” dated December 8, 1995 No. 193-FZ 2 combines in one document the norms governing the position of both production and consumer cooperatives in agriculture seeing in them much more similarities than differences. Similarly, the Federal Law “On Charitable Activities and Charitable Organizations” dated August 11, 1995 No. 135-FZ 3 brings together such different types of legal entities as foundations, public organizations, institutions only on the grounds that they are engaged in charity. According to Sergeev A.P. and Yu.K. Tolstoy, the unproductiveness of such a legislative approach is obvious. one

At the same time, the current legislation allows the use of forms of non-commercial legal entities in order to reduce the taxable base. So, in accordance with paragraph 2 of Art. 11 of the Federal Law of March 20, 1996 "On the Securities Market" 2 the activities of the stock exchange may be carried out by a legal entity in the form of a non-commercial partnership or joint stock company. It is not surprising that many stock exchanges (Moscow Central Stock Exchange, etc.) were created in the form of a non-profit partnership, since the taxation of a non-profit organization is more favorable than a commercial one.

Thirdly, as a general rule, the founders (participants, members) of a non-profit organization are not entitled to distribute among themselves the profit (income) received from its activities (clause 1, article 50 of the Civil Code). The exception is some types of non-commercial legal entities, the very design of which involves the distribution of the profit received by the organization between its founders (participants, members). For example, income received by a consumer cooperative from permitted entrepreneurial activities carried out by the cooperative in accordance with the law and the charter is distributed among its members (clause 5, article 116 of the Civil Code).

Fourth, upon liquidation of a non-profit organization, the property remaining after the satisfaction of creditors' claims is directed in accordance with its constituent documents for the purposes for which it was created and (or) for charitable purposes, unless otherwise provided by law. In cases where its use in accordance with the constituent documents of a liquidated non-profit legal entity is impossible, the property turns into state revenue (clause 1, article 20 of the Law on Non-Commercial Organizations). The exception is consumer cooperatives and non-profit partnerships, whose members are entitled to receive a liquidation quota, unless otherwise provided by law or the constituent documents of this legal entity (clause 7, article 63 of the Civil Code; clause 3, article 8 of the Law on non-profit organizations).

Until recently, there was a rule (clause 1, article 65 of the Civil Code), according to which non-profit legal entities, except for consumer cooperatives, charitable and other foundations, could not be declared insolvent (bankrupt). According to paragraph 3 of Art. 1 of the current Bankruptcy Law, any non-commercial legal entities, with the exception of institutions, political parties and religious organizations, can be recognized as insolvent (bankrupt) 1 .

Fifth, non-commercial legal entities can be created in organizational and legal forms provided not only by the Civil Code of the Russian Federation, but also by other federal laws (paragraph 1, clause 3, article 50 of the Civil Code).

1.2. Types of non-profit organizations

The organizational and legal forms of non-commercial legal entities are much more diverse than commercial ones. It should be noted that the Civil Code open list non-profit organizations with the possibility of its expansion by separate federal laws, permission for these entities to engage in entrepreneurial activities led to an unjustified increase in the number of their forms. Within one type, there may be several types of non-profit organizations, the status of which is regulated not only by the Civil Code, but also by federal laws and other legal acts RF.

I.V. Nikiforov made an attempt to classify non-profit organizations into the following groups 1:

1) classical classification - corporations (trade unions, consumer cooperatives, non-profit partnerships, etc.) and organizations that do not have membership (social movements, foundations, public institutions, public amateur performance bodies, autonomous non-profit organizations);

2) managing organizations and community organizations (alliances)22. The general purpose of managing organizations is to manage property or perform functions that, for whatever reason, the founder does not want (or cannot) perform independently on his own behalf. To them I.V. Nikiforov refers to foundations, institutions, homeowners associations, consumer cooperatives, autonomous non-profit organizations. Alliances (communities) should be created to achieve auxiliary goals in relation to the main professional (economic) activity and socio-political goals. 2

Based on these goals, the author distinguishes alliances (communities) into two groups: socio-political non-profit organizations (public organizations, public institutions, public movements, public funds, political parties, bodies of public amateur performance, national-cultural autonomies) and auxiliary organizations created to assist their members in the implementation of the main economic or other professional activity(non-commercial partnerships, association of employers, chambers of commerce and industry) 3 ;

3) organizations of mutual and social benefit. IV Nikiforov refers to mutually beneficial organizations organizations that are oriented towards the mutual benefit of their members (unions and associations, consumer non-profit organizations and non-profit partnerships). The organizations of public benefit, according to the scientist, should include those organizations whose goals lie in the sphere of the functioning of society, and not in the interests of the participants. one

The absence of clear criteria for the classification of non-profit organizations in the civil doctrine was the reason that at the legislative level there was a whole block of conflicting legal acts regulating various organizational and legal forms of non-profit organizations. 2

The Civil Code provides for the following organizational and legal forms of non-profit organizations:

1) consumer cooperative;

2) public or religious organization (association);

3) association of legal entities (association or union);

4) fund;

5) institution.

Other federal laws significantly expand this list, allowing the possibility of creating non-profit legal entities also in the following forms:

1) a non-profit partnership, including an association of homeowners; horticultural, horticultural or dacha associations;

2) non-commercial partnership;

3) an autonomous non-profit organization;

4) state corporation;

5) commodity exchange;

6) chamber of commerce and industry;

7) associations of employers.

In turn, the Law on non-profit organizations introduces the following forms of non-profit organizations:

– public and religious organizations (associations). According to Art. 6 of the Law on Non-Commercial Organizations, public and religious organizations (associations) are recognized as voluntary associations of citizens who, in the manner prescribed by law, have united on the basis of their common interests to meet spiritual or other non-material needs and have the right to carry out entrepreneurial activities corresponding to the goals for which they were created.

- communities of indigenous peoples of the Russian Federation. According to Art. 6.1 of the Law on non-profit organizations by communities of indigenous peoples of the Russian Federation (forms of self-organization of persons belonging to indigenous peoples of the Russian Federation and united by consanguinity (family, clan) and (or) territorial-neighborly principles are recognized in order to protect their original habitat, preservation and development of traditional way of life, management, crafts and culture and have the right to carry out entrepreneurial activities that correspond to the goals for which it was created;

- Cossack societies. According to Art. 6.2 of the Law on Non-Commercial Organizations, Cossack societies are recognized as forms of self-organization of citizens of the Russian Federation, united on the basis of a common interest in order to revive the Russian Cossacks, protect their rights, preserve the traditional way of life, business and culture of the Russian Cossacks. Cossack societies are created in the form of farm, village, city, district (yurt), district (departmental) and military Cossack societies, whose members, in the prescribed manner, assume obligations to perform state or other service. Cossack societies are subject to inclusion in the state register of Cossack societies in the Russian Federation, have the right to carry out entrepreneurial activities corresponding to the goals for which it was created;

- funds. According to Art. 6.2 of the Law on non-profit organizations fund a non-profit organization without membership is recognized, established by citizens and (or) legal entities on the basis of voluntary property contributions and pursuing social, charitable, cultural, educational or other socially useful goals;

- public corporations. According to Art. 7.1 of the Law on Non-Profit Organizations, 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. A state corporation is created on the basis of a federal law. The property transferred to the state corporation by the Russian Federation shall be the property of the state corporation;

- State-owned companies. In accordance with the provisions of Art. 7.2 of the Law on non-profit organizations, a state company is a non-profit organization that does not have membership and was created by the Russian Federation on the basis of property contributions to provide public services and performing other functions using state property on the basis of trust management. A state company is created on the basis of a federal law;

- non-profit partnerships. As stated in Art. 8 of the Law on Non-Commercial Organizations, a non-commercial partnership is a membership-based non-commercial organization established by citizens and (or) legal entities to assist its members in carrying out activities aimed at achieving the goals provided for article 2, paragraph 2 Law on non-profit organizations;

- private institutions. According to Art. 9 of the Law on non-profit organizations, a private institution is a non-profit organization created by the owner (citizen or legal entity) to carry out managerial, socio-cultural or other functions of a non-profit nature;

- government and municipal institutions. Article 9.1 of the Law on Non-Commercial Organizations refers to state, municipal institutions institutions that are created by the Russian Federation, a constituent entity of the Russian Federation and a municipality, respectively;

- public institutions. According to Art. 9.2 of the Law on Non-Profit Organizations, a budgetary 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 ensure the implementation of the powers provided for by the legislation of the Russian Federation, respectively, of state authorities ( government agencies) or local governments in the fields of science, education, healthcare, culture, social protection, employment of the population, physical culture and sports, as well as in other areas;

- autonomous non-profit organizations. As stated in Art. 10 of the Law on Non-Profit Organizations, an autonomous non-profit organization is a non-profit organization that does not have membership and was established to provide services in the field of education, healthcare, culture, science, law, physical culture and sports and other areas. An autonomous non-profit organization may be created as a result of its establishment by citizens and (or) legal entities on the basis of voluntary property contributions. In cases stipulated by federal laws , an autonomous non-profit organization may be created by transforming a legal entity of another organizational and legal form;

– associations of legal entities (unions, associations). Article 11 of the Law on Non-Commercial Organizations states that commercial organizations, in order to coordinate their entrepreneurial activities, as well as to represent and protect common property interests, may, by agreement among themselves, create associations in the form of associations or unions that are non-commercial organizations. At the same time, non-profit organizations may voluntarily unite into associations (unions) of non-profit organizations.

Most non-profit organizations, like commercial organizations, are corporations, i.e. built on the basis of a fixed membership: consumer cooperatives, public organizations, non-profit partnerships, etc. However, there are non-profit legal entities that are not corporations: institutions, foundations, autonomous non-profit organizations, etc.

Among non-profit organizations, mixed forms are also found. Charitable public or religious organizations can be called institutions with a corporate structure, since in form they are corporations, but in essence they are institutions (Articles 6, 7, 10, 15 of the Law on Charitable Activities and Charitable Organizations; Articles 8, 10 Law on Freedom of Conscience and on Religious Associations 1). The essential difference between these organizations and classical corporations is the fact that even if a charitable public or religious organization is based on membership, not every one of its members can participate in the management of the organization and its property. The supreme governing body of a charitable organization is its collegiate body, which is formed in the manner prescribed by the charter of this organization (Article 10 of the Law on Charitable Activities and Charitable Organizations).

On the contrary, the Russian Academy of Sciences, the Russian Academy of Medical Sciences, the Russian Academy of Education, the Russian Academy of Arts, and other branch academies of sciences with state status can serve as examples of corporations created in the form of an institution. Formally, these legal entities are non-profit organizations - institutions (Article 120 of the Civil Code). However, in accordance with the legislation of the Russian Federation and the charters of these academies, they are vested with the right to manage their activities, the right to own, use and dispose of the property transferred to them, which is in federal ownership. In particular, they differ from institutions in that they can include structural units - legal entities, having the right to create, reorganize and liquidate them, assign federal property to them, approve their charters and appoint heads (Article 6 of the Federal Law of July 12, 1996 "On Science and State Science and Technology Policy" 1).

To date, the following organizational and legal forms, types and types of non-profit organizations operate in the domestic legal field: consumer cooperative (housing savings 2, agricultural 3, credit consumer cooperatives 4, etc.); public and religious organizations (associations) 5 ; fund; institution 6 ; association of legal entities (association or union); non-profit partnership; bar associations, law firms and chambers of lawyers 7 ; autonomous non-profit organization; state corporation; state company; association of homeowners 8 ; horticultural, horticultural or dacha non-profit partnership 1 ; community of small peoples of the North, Siberia and Far East 2; union (association) of small businesses; commodity exchange 3 ; chamber of commerce and industry 4 ; notarial chamber 5 ; association of employers 6 ; self-regulatory organization of management companies 7 ; self-regulatory organization of arbitration managers 8 ; non-state pension fund 9 ; State Academy of Sciences 10 .

2. NON-PROFIT ORGANIZATIONS AS BUSINESS ENTITIES

2.1 Institutions as business entities

Quite a lot of attention has been paid to the problem of the possibility of non-profit organizations to carry out entrepreneurial activities in the literature, and mainly through the prism of the fact that non-profit organizations are not entitled to carry out relevant activities, since this contradicts legal entity data of legal entities. one

Nuzhdin T.A. agrees with G.E. Avilov and E.A. Sukhanov, who believe that “classical approaches to the essence of a legal entity predetermine the need to maintain a clear legislative division of legal entities into commercial and non-profit organizations. Conducting entrepreneurial activity under the guise of a non-profit organization also deliberately distorts the purpose of the appropriate organizational and legal form” 2 .

The current legislation (clause 2, article 24 of the Federal Law “On non-profit organizations) determines that a non-profit organization can carry out entrepreneurial activities only insofar as this serves to achieve the goals for which the organization was created. Such activity is the profitable production of goods and services that meet the goals of creating a non-profit organization, as well as the acquisition and sale of securities, property and non-property rights, participation in business companies in partnerships as a participant.

Without a doubt, the stated legislative norm distorts the essence of a non-profit organization, essentially without distinguishing it from organizations of a commercial profile of activity. As a result, the classification of legal entities in Russian civil law de. facto. is undefined. At the same time, prohibit non-profit organizations from engaging in any additional activity within the framework of the statutory goals and objectives, it means to block their activities as a whole, which may lead to the forced liquidation of a number of such organizations 1 .

An organization created by the owner to perform functions of a non-profit nature and financed by him in whole or in part is called an institution.

The vast majority of institutions that exist today in Russia are state institutions. The organizational and legal form of the institution turns out to be optimal for the introduction into civil circulation of entities that require a limited amount of rights, necessary only for the material and technical support of their activities. Local and central government bodies, law enforcement agencies, which have broad powers in the field of administrative, financial, criminal law, turn out to be rather modest subjects in the field of property and value relations. The law also allows the creation of institutions by any other entities. This right may be limited by regulations governing the legal status of certain types of legal entities. So, according to part 3 of Art. 7 of the Law "On charitable activities and charitable organizations" a charitable organization can be created in the form of an institution only if its founder is another charitable organization (of any kind).

As stated in Art. 9.2 of the Law on non-profit organizations, state, municipal institutions are institutions established by the Russian Federation, a constituent entity of the Russian Federation and a municipality. The types of state, municipal institutions are autonomous, budgetary and state-owned. At the same time, the functions and powers of the founder in relation to a state institution created by the Russian Federation or a constituent entity of the Russian Federation, a municipal institution created by a municipality, unless otherwise provided by federal laws, regulatory legal acts of the President of the Russian Federation or the Government of the Russian Federation, are carried out accordingly by an authorized federal executive body, an executive body of a subject of the Russian Federation, a local self-government body.

Part 1 of Article 115 of the Civil Code of the Russian Federation states that in cases and in the manner provided for law on state and municipal unitary enterprises, on the basis of state or municipal property, unitary enterprise on the right of operational management (state-owned enterprise).

According to Art. 120 of the Civil Code of the Russian Federation, an institution is a non-profit organization created by the owner to carry out managerial, socio-cultural or other functions of a non-profit nature

In turn, according to Art. 9.2 of the Law on Non-Profit Organizations, a budgetary 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 ensure the implementation of the powers provided for by the legislation of the Russian Federation, respectively, of state authorities (state bodies) or local governments in the areas of science, education, healthcare, culture, social protection, employment, physical culture and sports, as well as in other areas. At the same time, the law states that state-financed organization carries out its activities in accordance with the subject and objectives of the activity, determined in accordance with federal laws, other regulatory legal acts, municipal legal acts and the charter.

State (municipal) tasks for a budgetary institution in accordance with the main types of activity provided for by its constituent documents are formed and approved by the relevant body exercising the functions and powers of the founder.

The budgetary institution carries out, in accordance with state (municipal) tasks and (or) obligations to the insurer for compulsory social insurance, activities related to the performance of work, the provision of services related to its main activities, in the areas indicated in the chat. 1 st. 9.2 of the Law on non-profit organizations

A budgetary institution is not entitled to refuse to fulfill a state (municipal) assignment.

At the same time, a budgetary institution has the right, in excess of the established state (municipal) assignment, and also in cases specified by federal laws, within the established state (municipal) assignment, to perform work, provide services related to its main activities, provided for by its constituent document , in the areas specified in paragraph 1 of Art. 9.2 of the Law on Commercial Organizations, for citizens and legal entities for a fee and on the same conditions for the provision of the same services. The procedure for determining the specified fee is established by the relevant body exercising the functions and powers of the founder, unless otherwise provided by federal law.

A budgetary institution has the right to carry out other types of activities that are not the main types of activity, only in so far as it serves to achieve the goals for which it was created and corresponding to the specified goals, provided that such activities are indicated in its constituent documents.

Autonomous institution according to Art. 2 of the Law on Autonomous Institutions, a non-profit organization created by the Russian Federation, a constituent entity of the Russian Federation or a municipality is recognized 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 , mass media, social protection, employment of the population, physical culture and sports, as well as in other areas in cases established by federal laws (including when carrying out activities to work with children and youth in these areas). And according to Art. 4 of the Law on Autonomous Establishments refers to activities directly aimed at achieving the goals for which an autonomous institution was created.

A distinctive feature of the institution is the nature of its rights to the property used. Institutions are the only type of non-profit organizations that do not have the right of ownership, but only the right of operational management of property. This is due to the close property relationship between the institution and its founder.

Less than other non-profit organizations, the amount of rights to property (Articles 296, 298 of the Civil Code) is compensated by the subsidiary liability of the owner for the obligations of the institution. Collection of debts of an institution can only be directed against its cash and independently acquired property 1 . Thus, the property transferred to the institution by the owner is reserved from foreclosures, which is quite natural.

The founding document of an institution is only its charter, approved by the owner. The name of the institution should include an indication of the owner of the property and the nature of the institution's activities, for example: "Private Museum of A. A. Korneev."

In turn, the Budget Code of the Russian Federation in Article 161 defines a budgetary institution as an organization that was created by state authorities of the Russian Federation, state authorities of constituent entities of the Russian Federation or local governments to perform managerial, socio-cultural, scientific and technical or other functions of a non-commercial nature. This activity is financed from the relevant budget (off-budget fund) according to the estimate of income and expenses.

From these definitions it can be seen that the main goals of the activities of budgetary institutions are the provision of public services. Institutions should not be created for profit - after all, they provide services free of charge or at approved rates. But these tariffs nevertheless form the revenue part of the budget.

The Civil Code of the Russian Federation admits that non-profit organizations can carry out entrepreneurial activities (Clause 3, Article 50 of the Civil Code of the Russian Federation). But this is possible to the extent that it helps to achieve the goals for which they were created. Entrepreneurial activity must correspond to the main goals of creating a non-profit organization. Therefore, such an activity can only be optional and not the main one.

The definition of entrepreneurial activity is given in clause 3, part 1, article 2 of the Civil Code of the Russian Federation. Its main features are: independence of conduct, implementation at your own risk, focus on making a profit, systematic, proper status of the person carrying it out.

Entrepreneurial activity cannot be the main activity of a budgetary institution that is a non-profit organization. However, the legislator could not but take into account the fact that in the conditions of Russian reality, institutions have to participate in commodity relations, which is due to the lack of financing by public owners of their main activities related to the achievement of public benefits. Thus, there is a tendency for public institutions to switch to a self-financing system.

In addition, an institution is primarily a legal entity, a kind of fiction designed to participate in civil circulation and ensure its dynamics through entrepreneurial activities.

In accordance with paragraph 2 of Art. 298 of the Civil Code of the Russian Federation, institutions, on the basis of constituent documents, are granted the right to engage in activities that generate income that come at the independent disposal of institutions.

It should be noted that the law in relation to the category "institution" contains two concepts: income-generating activity (clause 2 of article 298 of the Civil Code of the Russian Federation) and entrepreneurial activity (clause 3 of article 50 of the Civil Code of the Russian Federation), about the identity or differences of which the law does not mention.

In Art. 298 of the Civil Code of the Russian Federation, two regimes of property of an institution are given: prescribed by the estimate and independent. The latter is associated with the income-generating, and not with the entrepreneurial activity of the institution. Income-generating activity is recognized by the legislator as a variant of the main activity. According to the meaning of the said norm, if, in accordance with the constituent documents, an institution is granted the right to independently carry out the same activity that is financed according to the estimate, then such activity is income-generating. Entrepreneurial activity of an institution is another matter: it is carried out insofar as it serves to achieve the goals for which the institution was created, and corresponding to these goals (part 2, clause 3, article 50 of the Civil Code of the Russian Federation), i.e. Entrepreneurial activity is allowed as a side, additional, auxiliary activity of the institution.

However, there are also special characteristics inherent in this activity, which are due to the legal status of budgetary institutions. It is worth highlighting some of them. Firstly, the income received from such activities, the institution has the right to spend only for the implementation of the tasks assigned to it, while, like the funds received from the owner, the income received from entrepreneurial activity is also spent exclusively according to the estimate, that is, again, their target destination. Secondly, the entrepreneurial activity of a budgetary institution is of an auxiliary nature in relation to the main activity and is carried out only with the permission of the founder-owner, enshrined in the constituent documents of the budgetary institution. This situation is primarily due to the nature of a budgetary institution - a non-profit organization created for specific purposes, as well as the legal regime of property under the operational management of a budgetary institution. Thirdly, the entrepreneurial activities of budgetary institutions are carried out under their own property responsibility. However, it is limited, since a budgetary institution is responsible for its obligations only with the funds under its management.

And the last thing that distinguishes entrepreneurial activity carried out by budgetary institutions is the legal regime of funds received from entrepreneurial activity, as well as property acquired at the expense of them.

2.2. Non-commercial partnerships as business entities

A non-profit organization whose members retain rights to its property, created to assist its members in conducting activities of general benefit, is called a non-profit partnership.

A non-commercial partnership is the owner of the property transferred to it and is not liable for the obligations of its members, and the latter are not liable for the obligations of the partnership. Its supreme governing body is the general meeting of members.

According to Art. 8 of the Law on Non-Commercial Organizations, a non-commercial partnership is a membership-based non-commercial organization established by citizens and (or) legal entities to assist its members in carrying out activities aimed at achieving the goals provided for in paragraph 2 of Article 2 of the Law on Non-Commercial Organizations.

Property transferred to a non-profit partnership by its members is the property of the partnership. Members of a non-commercial partnership are not liable for its obligations, and a non-commercial partnership is not liable for the obligations of its members, unless otherwise established by federal law.

Typical representatives of this organizational and legal form of legal entities are horticultural, horticultural and dacha non-profit partnerships 1 , as well as stock exchanges 2 . Commodity exchanges also gravitate towards the organizational form of a non-commercial partnership, although a number of authors single them out as an independent type of non-commercial legal entities 3 .

One of the types of non-profit partnership is a self-regulatory organization (SRO), the legal status of which is established by a separate Federal Law of December 1, 2007 No. 315-Ф3 “On Self-Regulatory Organizations”. SRO unites subjects of entrepreneurial or professional activity of the same type to ensure uniform rules for its implementation and control over its implementation. In the future, it is planned that with the popularization of SROs and their creation in various fields activity, the state will gradually abandon its supervisory functions, since they will be carried out by SROs.

In addition, other non-profit partnerships can be created:

- to meet socio-economic needs (non-profit partnerships of residents for the improvement of the territory, for the implementation of gasification of the village, horticultural, gardening or country non-profit partnerships);

– to satisfy sports interests (for example, equestrian clubs);

- to meet common cultural interests (associations of artists, clubs of writers);

— for self-regulation of internal professional aspects of activity (colleagues of lawyers, notaries, self-regulatory organizations of builders, appraisers), etc.

These examples are far from complete list areas in which non-profit partnerships can be formed.

Since the purpose of the partnership in accordance with the provisions of the Federal Law "On Non-Commercial Organizations" is to assist members of the partnership in the implementation of activities aimed at achieving social and other socially useful benefits, the partnership cannot, for example, choose the type of activity - "Providing social services with or without provision of accommodation”, which corresponds to the goals of creating an autonomous non-profit organization, defined by Article 10 of the Federal Law “On Non-Profit Organizations”.

A non-commercial partnership has the right to carry out entrepreneurial activities corresponding to the goals for which it was created, except in cases where the non-commercial partnership has acquired the status of a self-regulatory organization.

Income from entrepreneurial activities must be directed to the statutory goals of the partnership. Perhaps this is the main criterion in determining whether a partnership is legally or not carrying out a particular commercial activity, because. determine if it matches commercial activity purposes of creating a partnership is often impossible or extremely difficult (because of the very broadly stated goals of creation).

Entrepreneurial activity is the profitable production of goods and services that meet the goals of creating a non-profit organization, as well as the acquisition and sale of securities, property and non-property rights, participation in business companies and participation in limited partnerships as a contributor (clause 2, article 24 of the Federal Law "On non-commercial organizations").

A non-profit partnership keeps records of income and expenses for entrepreneurial activities (clause 3, article 24 of the Federal Law “On Non-Profit Organizations”).

3. LIABILITY OF NON-PROFIT ORGANIZATIONS FOR OBLIGATIONS

Civil liability is a type of remedial liability and is associated with the restoration of violated rights and the enforcement of unfulfilled obligations.

It occurs for violation of contractual obligations of a property nature or includes compensation for non-pecuniary damage. Full compensation for harm is the basic principle of civil liability. one

Civil liability is based on sanctions associated with additional burdens for the offender (the imposition of an additional civil liability or deprivation of the right belonging to the offender). It is necessary to distinguish measures of civil liability from measures of protection civil rights(sanctions aimed at preventing or suppressing an offense or at restoring the situation that existed before the offense - recognizing a right, awarding an obligation in kind, recognizing a voidable transaction as invalid, etc.). 2

The features of civil liability include the following:

- measures of influence that entail unfavorable consequences of a property nature;

- compensation for the violated right of the injured party;

- proportionality of liability to the nature of the harm caused;

- the application of equal measures of responsibility in terms of volume to different participants in civil legal relations for homogeneous offenses.

Civil liability performs following features:

- compensatory;

- stimulating;

- warning;

- penalty.

Forms of civil liability are:

- compensation for damages;

- payment of a penalty;

- loss of deposit;

- loss of retained, pledged property, etc.

Depending on the basis, this responsibility is divided into the following types: contractual and non-contractual (by law). Depending on the nature of the distribution of responsibility, it is divided into equity, joint and several, subsidiary, recourse.

The basis of civil liability is the composition of a civil offense. The conditions of this liability are the unlawful behavior of the debtor; occurrence of losses of the creditor; the presence of a causal relationship between the behavior of the debtor and the occurrence of losses for the creditor; debtor's fault.

According to O.N. Sadikov, civil liability can be defined as the application of sanctions to the offender-debtor in the interests of another person (creditor), which are expressed in unfavorable consequences property nature. Harm can be material or moral. one

In the absence of one or more conditions of liability, it cannot be imposed, unless otherwise provided by law or contract. The absence of the debtor's fault releases him from liability for breach of obligation (except for special subjects). Enforced recovery of the debtor's property, as a general rule, is possible only in court. The application of remedial sanctions should be carried out on the basis of appropriate procedural forms.

One of the features of any legal entity, including a non-commercial one, is “independent property liability”. The ability to bear independent property liability is expressed in the fact that the organization is responsible for its obligations with its property. The principle of independent civil liability of a legal entity is enshrined in Art. 56 of the Civil Code of the Russian Federation. one

Responsibility should be considered from two perspectives:

– in relation to participants, founders (internal liability),

- in relation to counterparties in transactions, budgetary and extra-budgetary funds for the payment of various mandatory payments, taxes (responsibility of external manifestation).

As a party to civil contract, a non-profit organization voluntarily assumes obligations in accordance with the signed agreement, and failure to fulfill such obligations entails holding the organization liable.

A legal entity has the right to voluntarily compensate for damage caused by non-performance or improper performance of the contract. If the first party refuses to fulfill the obligations assumed, the second party has the right to demand satisfaction of the requirements in court. 2

In this case, it is necessary to take into account the fact that transactions on behalf of a non-profit organization are carried out executive bodies. When exercising civil rights with excess of authority, a dispute arises as to which subject is responsible. Therefore, when considering the issue of liability, one cannot ignore such a category as a conflict of interest.

The phrase "conflict of interest" is new to Russian civil law.

The essence of the "conflict of interest" is disclosed in Article 27 of the Law on non-profit organizations, but the very concept of "the concept of conflict" is not given. A possible conflict situation can be traced through the commission of a transaction by a non-profit organization, in which there is an interest on the part of a number of subjects. The legal status of interested parties, a list of possible actions - all this is clearly spelled out in the named article. one

A transaction in which there is an interest gives rise to Negative consequences, and a conflict of interest arises between the interested parties and the non-profit organization. The introduction of a ban on such transactions reflects the legally permitted possibility for non-profit organizations to participate in entrepreneurial activities.

Thus, we can conclude that the legislation does not have a clear legalized definition of a conflict of interest, but provides for the grounds for its occurrence. Unlike commercial organizations, where the legislator conducts a way out of a conflict of interest through the commission big deals and transactions in which there is an interest, for non-profit organizations it is possible to determine the responsible person through the category of conflict of interest.

Thus, non-profit organizations are liable on an equal footing with other subjects of law.

foundation legal liability is an offense, and the imposition of responsibility is possible only in a certain procedural order. It should be noted that such a type of non-profit organization as public associations is liable not only for acts that damage the interests of the state, but also for decisions and actions that infringe on the rights of citizens who, in this case, enjoy judicial protection.

When examining the issue of responsibility, the article focuses on a new civil category - a conflict of interest in a non-profit organization. Unlike commercial organizations, where a conflict of interest occurs when making major transactions and transactions in which there is an interest, in non-profit organizations the category "conflict of interest" is aimed at establishing a responsible person in legal relations, which fully reveals one of the elements of the civil law status of non-profit legal entities.
Responsibility of the participants of a legal entity for the debts of the organization The procedure and features of the liquidation of a legal entity within the framework of civil law Persons involved in civil proceedings Persons contributing to justice in civil proceedings

The Civil Code, Laws No. 7 and 82 also define the legal status of NGOs.

The activities of each type of NPO are additionally regulated by special legislation.

General signs all forms of NCOs:

The presence of an independent balance sheet / estimate.

Creation without limitation of the period of activity. Exception - the term is prescribed in the constituent documents.

The right to open bank accounts in Russia and abroad.

The presence of printing full name NPO in Russian.

The right to forms, a stamp with its name and an emblem.

Distinguishes NCOs from other taxpayers apply tax exemptions. The Tax Code (Article 251) contains a list of non-taxable income. The main condition for the application of benefits is the maintenance of separate accounting.

The list of organizational and legal forms of non-commercial legal entities is specified in articles 116-123 of the Civil Code. However, it is not complete, since it has significantly increased due to federal laws responsible for the activities of certain types of organizations: “On non-profit organizations”, “On public associations”, “On the procedure for the formation and use of endowment capital of non-profit organizations” (No. 275-FZ dated December 30, 2006).

The Law "On Non-Commercial Organizations" contains a list of NPO forms:

Public and religious organizations (associations) –

Communities of indigenous peoples of the Russian Federation -

State corporation -

State company -

Non-profit partnerships -

State, municipal institutions -

Autonomous non-profit organization -

Other forms of NPOs offered by federal law:

consumer cooperatives (Civil Code);

associations of homeowners HOA (Housing Code of the Russian Federation);

territorial public self-government(Federal Law of October 06, 2003 No. 131-FZ “On general principles organizations of local self-government in the Russian Federation”);

charitable organizations (Federal Law of August 11, 1995 No. 135-FZ "On Charitable Activities and Charitable Organizations");

trade unions (Federal Law of January 12, 1996 No. 10-FZ “On trade unions, their rights and guarantees of activity”).

Consider each type of NPO separately according to the following plan:

what goals he sets;

in what forms it can exist;

who and in what quantity can be a founder, what constituent documents are needed;

membership and participants;

control;

own;

rights and responsibilities;

registration;

liquidation decision;

governing laws.

Public and religious organizations (associations)

Public associations (organizations)

Purpose of creation: protection of the common interests of the participants (social, economic, political), as well as cultural rights and freedoms. Development of activity and initiative of citizens, satisfaction of professional and amateur interests; spiritual and other non-material needs. Other statutory goals may be set.

Forms:

Public organizations - based on membership and joint activities; protects the common interests of the united.

The public movement does not have membership. The participants achieve socially useful goals (social, political and others).

The Public Foundation has no membership. The property is formed with the help of voluntary contributions and is spent on socially useful purposes. You can not use the property of the fund for your own interests.

The public institution does not have a membership. Provides a certain type of service that meets the interests of the participants and the statutory goals.

The body of public amateur performance has no membership. The goal is a joint solution of social problems of people that have arisen at the place of residence, work or study.

Political Party. It is created so that citizens can take part in the political life of society. A person can join a party, take part in elections and actions - public or political. The party represents the interests of citizens in state authorities and local governments.

Founders: only individuals; or other public associations.

Number of founders: at least 3.

Constituent documents: Articles of association.

Membership and members: depending on the form may have membership.

Control

Own: an independent subject (the one who owns the property) of ownership of his property and membership fees.

: have no rights to the property of the association, incl. for membership dues.

A responsibility: members of the association are not liable for the obligations of the association in which they participate. Associations are not liable for the obligations of their members.

registration: You can create a public association without first asking for permission from state authorities or local self-government. You can freely join public associations in accordance with their charters.

Liquidation decision

Property after liquidation: goes to the goals prescribed in the charter.

Activity: the right to conduct entrepreneurial activities in order to achieve the goal from the charter.

Regulatory Laws: Federal Law "On Public Associations" dated 19.05.1995 N 82-FZ.

Religious associations

Purpose of creation: Congregational Worship and Propagation of the Faith. It differs in that it can conduct worship, religious rites and ceremonies. Can teach religion to his followers.

Forms:

Depending on the territory:

• Centralized.

Depending on the legal status:

• religious groups. They are created and exist without state registration, they are not legal entities. The necessary property is provided by the participants.

  Religious organizations are associations that have passed state registration.

Founders: local religious organization: at least 10 individuals over 18 years of age permanently residing in the area. Centralized religious organizations: at least 3 local religious organizations of the same denomination.

Restrictions: it is forbidden to create extremist religious organizations and religious associations in public authorities, public institutions, local governments.

You can not influence state bodies, take part in elections or support political parties. This restriction does not apply to members of a religious association.

Constituent documents: Charter.

Membership and members: have a membership.

Control: Self-governing organization.

Own: an independent subject of ownership of their property, membership fees. The property of a religious association includes: own funds; donations; property transferred by the state into ownership or gratuitous use (for example, places of worship); property located abroad. Property of cult significance cannot be levied by creditors, it cannot be used for collateral for obligations.

Property rights of participants: on the property transferred to the organization, the rights of participants are not preserved.

A responsibility: organizations are not liable for the obligations of their members. Participants are not liable for the obligations of religious organizations.

registration A: No prior approval from state or local authorities is required. You can freely join religious associations in accordance with their statutes.

Liquidation decision: according to general rules for legal entities, it can be voluntary and compulsory by a court decision. Bankruptcy is impossible.

Property after liquidation: used for purposes stipulated by the charter or decision of the highest body of the organization, or by court order. Cannot be distributed among participants.

Activity: can be engaged in industrial and economic activities: publishing, printing, production, restoration, construction, agricultural work. A religious organization may engage in entrepreneurship only within the limits of its statutory legal capacity. Income from it is directed to the needs of the association. Religious centers can establish spiritual educational institutions, monasteries and other religious associations.

Regulatory Laws: Law No. 125-FZ “On freedom of conscience and religious associations”.

Communities of Indigenous Peoples of the Russian Federation

Purpose of creation: protection of the habitat, preservation and development of the way of life adopted by the people and their cultural heritage (clause 1 of article 123.16 of the Civil Code of the Russian Federation).

signs:

territorial isolation (territorial-neighborly residence);

blood relations;

the presence of the original habitat;

the need to preserve the traditional way of life.

Founders: at least 3 individuals over 18 years of age, all belong to small peoples. Citizens of foreign states, legal entities, state authorities cannot be founders of such communities. The decision to create a community is made at the constituent assembly of the community: it can be attended by all residents of the territory where the small peoples are located.

Members: individuals over 16 years of age who belong to small nations and lead a traditional way of life. Also, people who do not belong to small nations can become members of the community. Such people should conduct traditional economic activities and engage in traditional crafts. Foreigners and stateless persons cannot be members of such communities, but they can help.

Constituent documents: memorandum of association, charter, which is adopted at a gathering ( general meeting) community members.

Control: self-governing organization.

Own: independently dispose of their property. The community can sell what its members have created. The profit from the sale is distributed among the participants or for the needs of the community. Property is formed from charitable contributions, donations and other property in kind or monetary form. Members of communities of small peoples can enjoy benefits for the protection of their original habitat, the development of a traditional way of life and management.

A responsibility A: in accordance with the laws of Russia.

Liquidation decision: may be by decision of the founders, participants or the court (clauses 2-3 of article 61 of chapter 4 of the Civil Code of the Russian Federation). A community can be liquidated if more than two-thirds of the founders or members have left it; if the community grossly and repeatedly violated the goals described in the charter (clause 2 of article 22 of the Federal Law No. 104-FZ); ceased to engage in traditional economic activities and crafts.

Property after liquidation: may be distributed among the members in proportion to their shares.

Property rights of participants: when leaving the community, you can get part of its property.

Activity: Observe the traditions and rituals of small peoples that do not contradict the legislation of Russia. Protect and maintain places of worship, create their own cultural centers. They can teach and educate children of members of the community, introducing them to their customs in order to preserve the culture of small peoples.

Regulatory Laws: Law No. 104-FZ of July 20, 2000 “On the General Principles for Organizing Communities of Indigenous Peoples of the North, Siberia and the Far East of the Russian Federation”, Civil Code of the Russian Federation, Constitution, Law No. 7-FZ.

Cossack societies

Purpose of creation: the revival of the Russian Cossacks, the preservation of the traditional way of life and culture.

Legal status: Cossack societies differ from NGOs and other public associations and have a special status associated with the obligatory performance of public service by members of the society. Cossack societies (in addition to being included in the register of NGOs and the Unified State Register of Legal Entities) must be entered in the state register of Cossack societies.

Forms(on a territorial basis):

farm;

stanitsa;

urban;

district (separate);

military;

all-Russian.

Founders: people interested in the revival of the culture of the Russian Cossacks. At the general meeting of the Cossack society (circle) they decide on its creation. Members of the circle become founders, and later - members of the society.

Members: only Russian citizens over 18 years old.

foundation documents: charter.

Control: self-governing organization.

Own: the property of Cossack societies is formed at the expense of the federal budget (the main source of income), voluntary contributions, income from the founders and members of the organization, income from property, sales of goods and services, and other income. The property bought at the expense of the income from the activities of the society, and that which was transferred by the members, becomes the property of the Cossack society.

A responsibility: members of the Cossack society are not liable for its obligations, and the Cossack society is not liable for the obligations of its members.

Liquidation decision: the procedure for the liquidation and use of property is prescribed in the charter. It can be liquidated by a court decision or a circle of Cossack society.

Property after liquidation: not distributed among members, directed to statutory purposes.

Property rights of participants: the property belongs to the Cossack society on the right of ownership. What may be in the composition of the property of a Cossack society is prescribed in the charter.

Types of public service(FZ "On public service Russian Cossacks"):

state civil service;

military service in the Armed Forces of the Russian Federation, other troops, as well as military (special) formations and bodies;

law enforcement service.

Activity:

military-patriotic work;

educational activities;

preparation for military service;

assistance in counteracting natural disasters and emergencies, liquidation of their consequences;

work in the field of public order;

protection of flora and fauna, forest fund;

work in the field of life protection of citizens;

work in the field of protection of cultural heritage sites and objects that are state property.

Regulatory Laws: federal law No. 154-FZ of December 05, 1995 “On the public service of the Russian Cossacks”, federal law No. 7-FZ.

Funds

Purpose of creation: socially useful purposes: charitable, social, educational, cultural and others.

Forms:

The most numerous types of funds are charitable. The supreme governing body of a charitable foundation must necessarily be collegiate. Members of the management of a charitable foundation should not hold full-time positions in the administration of any organization - commercial or non-commercial.

can be distinguished separately public funds. The founders can be individuals and legal entities in the form of a public association.

special place in Russian system NGOs occupy non-state pension funds that are regulated by Law No. 75-FZ "On Non-State Pension Funds".

Founders: citizens and legal entities. The number of founders is not limited, at least 1 person.

Constituent documents: charter.

Membership and members: do not have a membership.

Control: self-governing organization. The governing body of the fund cannot include state authorities and local self-government.

Fund supervision conducts a board of trustees of at least 3 people, formed from the founders or their representatives. He controls the activities of the foundation, how decisions are made and implemented, funds are spent, laws are observed.

Own: is formed from voluntary property contributions. The property transferred to the foundation is its property. Foundations are required to publish reports on the use of property. Foundations may not participate in religious foundations as a contributor. The Foundation is obliged to use the property within the framework of the purposes described in the charter.

A responsibility: the fund is not liable for the obligations of its owners and vice versa.

Liquidation decision: only by a court decision, they are liquidated as a legal entity.

Property after liquidation: satisfaction of creditors' claims, the rest goes to charity.

Property rights of participants: the owners of the fund have no rights to its property.

Activity: corresponding to its goals and socially useful goals. The Foundation may establish business companies or participate in them.

Regulatory Laws: federal law No. 7-FZ and special laws (for example, charitable foundations regulated by Law No. 135-FZ "On charitable activities and volunteering (volunteering)"). The nuances of creating and managing funds of certain types may be prescribed in other federal laws.

State Corporation

Purpose of creation: carry out managerial, social and other socially useful functions. The goals of each state corporation are prescribed in the relevant federal law.

Forms: for 2019, there are 7 state corporations in the Russian Federation:

Development Bank and foreign economic activity(Vnesheconombank). Regulated by Federal Law No. 82-FZ "On the Development Bank";

Liquidation decision: according to the procedure established by the Government of the Russian Federation, the highest executive body of state power of the subject of the Russian Federation, the local administration of the municipality.

Property after liquidation: the creditor cannot demand early performance of obligations or termination of the obligation and compensation for damages

Regulatory Laws: Civil Code Russian Federation, Law No.-FZ, separate legislative acts.

Budget institutions

Purpose of creation: services that help state authorities or local governments to exercise their powers in various fields (education, culture, healthcare, and others). Implementation of socio-cultural, managerial, scientific, technical and other non-commercial functions.

Founders: Russian Federation, subject of the Russian Federation, municipality.

Constituent documents: charter.

Control: performs state or municipal tasks. They do not have the right to refuse execution.

Own: financed from the relevant budget or the budget of the state extra-budgetary fund on the basis of an estimate of income and expenses.

A responsibility: is liable for its obligations with all property, except for especially valuable movable property and immovable property.

Liquidation decision: voluntary or compulsory.

Regulatory Laws: Budget Code of the Russian Federation, Civil Code of the Russian Federation, Law No.-FZ, separate legislative acts.

Comparison table of a state institution, budgetary and autonomous institutions

	public institution	state-financed organization	autonomous non-profit institution
purpose of creating	ensuring the implementation of the powers of state authorities	performance of work, provision of services in order to fulfill the powers of state bodies
founder	Russian Federation, constituent entity of the Russian Federation, municipality
property	on the right of operational management
entrepreneurial activity	allowed if it is written in the founding document. Income from entrepreneurial activity is directed to the appropriate budget	engaged in if the activity helps to achieve the goals for which the institution was organized. Activities must be specified in the founding documents. Income from it goes to the institution
disposal of property	does not have the right to alienate property assigned to the owner or acquired by the founder	may dispose of property, except for immovable or especially valuable movable property
liability for obligations	is responsible in cash, and in case of their insufficiency, the owner is liable for debts	responds with property (except for immovable and especially valuable). The owner is not responsible for the obligations of the institution
governing bodies	leader appointed by the founder		head, appoints the founder, approves the supervisory board
financial support	based on the budget estimate (Article 6 of the Budget Code of the Russian Federation)	Subsidies from the relevant budget (clause 6 of article 92 No. 7-FZ)	Subsidies from the relevant budget. Other sources permitted by law
conclusion of large transactions	with the consent of the body endowed with the functions and powers of the founder (Article 161 of the RF BC)	with the consent of the body endowed with the functions and powers of the founder (clause 13 of article 92 No. 7-FZ)	with prior consent supervisory board institutions (subclause 9, clause 1, article 11, part 3 No. 174-FZ)
requirements No. 94-FZ on public procurement	distributed in full	distributed in cases established by law (part 1 of article 4 No. 94-FZ)	since 2012, No. 223-FZ “On the procurement of goods, works and services” has been applied certain types legal entities"

Autonomous non-profit organizations ANO

Purpose of creation: provision of services in the areas of health, education, science, law, culture, physical culture and sports

Forms: representative (legislative) bodies of municipalities can create ANOs on the basis of Article 69 of the Federal Law No. 131-FZ, the so-called non-profit municipalities. They exist in accordance with the Civil Code of the Russian Federation and No. 7-FZ. The goals of the establishment and the rights to property are the same as those of a regular ANO. Property is transferred during the privatization of state or municipal property (paragraph 1 of article 217 and part 2 of article 235 of the Civil Code of the Russian Federation).

Founders: ANO founders can be individuals, legal entities, the Russian Federation or subjects of the Russian Federation. ANO can be created during the transformation of a legal entity of a different organizational and legal form. ANO founders can use its services only under the same conditions as other citizens. Can be created by one founder.

Constituent documents: charter, can conclude a memorandum of association

Membership and members: do not have a membership.

Control: the supreme governing body is a collegial governing body.

Own: formed on the basis of voluntary contributions. Property transferred to an autonomous non-profit organization becomes its property.

A responsibility: the founders are not liable for the obligations of the ANO and vice versa.

Liquidation decision: accepted supreme body management by a majority (2/3) of votes or unanimously (depending on what is written in the charter).

Property rights of founders: are not retained when the property is transferred to the ownership of this organization.

Activity: can conduct entrepreneurial activities to achieve the goals of the organization.

Supervision: carried out by the founders in accordance with the constituent documents.

Regulatory Laws: Law No. 7-FZ “On non-profit organizations” and No. 131-FZ “On the general principles of organizing local self-government in the Russian Federation”.

Associations (unions)

Purpose of creation: coordination of business activities, protection of common, including professional and property interests, socially useful goals. Protection labor rights(associations of notaries, lawyers, appraisers, representatives of creative professions).

Forms: non-profit partnerships; self-regulatory organizations; associations of employers; unions of trade unions, cooperatives; public organizations; chambers of commerce and industry, notaries and lawyers.

Founders: commercial and non-profit organizations, individuals and legal entities. The number of founders must be more than two.

Constituent documents: the charter approved by all members of the association, and the memorandum of association. Changes in the constituent documents take effect from the moment of their state registration.

Membership and members: there is a membership. Association members retain their independence and the rights of a legal entity.

Control: sole executive body (chairman or president); it is possible to create permanent collegial executive bodies (council, board, presidium).

Own: property is formed by regular or one-time receipts from the founders and other participants. Voluntary property contributions and donations, dividends, income from association property are taken into account.

A responsibility: associations are not liable for the obligations of their members. Association members bear subsidiary liability for the obligations of this association (union).

Liquidation decision: voluntarily and involuntarily.

Property after liquidation: used in accordance with the constituent documents or transferred to the state.

Activity: for doing business can be transformed into economical society or partnership. You can create a separate economic company and participate in it for doing business.

Regulatory Laws: Civil Code of the Russian Federation and Federal Law No. 7-FZ “On Non-Commercial Organizations”.

Automation of NGOs of any kind

It is important for any type of NPO to keep proper records. If accounting is automated with the help of special programs, more time will be freed up for carrying out the main activity or searching for additional sources of income.





Grow your nonprofit organization more actively by automating most of the work.

Non-Profit Organizations - legal entities that do not pursue profit making as the main goal of their activities and do not distribute the profits received among the participants (Article 50 of the Civil Code of the Russian Federation).

Separation of non-profit organizations from commercial ones:

• for non-profit organizations economic activity is auxiliary, ensuring their participation in property turnover, and the civil law status of these organizations is of secondary importance;
• commercial organizations carry out economic activity, which is the main one for them and is fully regulated by civil law.

Unlike commercial organizations, non-profit organizations are not professional participants in property relations. Therefore, for non-commercial legal entities, the legislator establishes special (targeted) legal capacity(clause 1 of article 49 of the Civil Code) and allows the use of their property only to achieve the goals specified in their constituent documents (clause 4 of article 213 of the Civil Code).

The performance of non-commercial legal entities in civil circulation is due to the need for material support for their core activities, which should not be entrepreneurial.

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, rendering legal assistance, as well as for other purposes aimed at achieving public benefits (Article 2 of the Federal Law of 12.01.1996 N 7-FZ "On Non-Commercial Organizations").

Thus, non-profit organizations carry out activities aimed at the formation of public goods, they are the strongholds of the civil society infrastructure. They participate not in production, but in the redistribution of material goods (the national product). In all other respects, non-profit organizations are full-fledged and permanent participants in property turnover along with commercial organizations.

More

A non-profit organization can be created as a result of:

1. its institutions;
2. reorganization of another non-profit organization of the same legal form;
3. as a result of reorganization in the form of transformation of a legal entity of another organizational and legal form (in cases provided for by federal laws).

The decision to create a non-profit organization as a result of its establishment is taken by its founders (founder).

A non-profit corporate organization is the owner of its property.

The charter of the non-commercial corporate organization it may be provided that decisions on the creation of other legal entities by the corporation, as well as decisions on the participation of the corporation in other legal entities, on the creation of branches and on the opening of representative offices of the corporation are taken collegiate body corporations.

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 cases established by law) for its obligations with this property, can acquire and exercise property in its own name. and non-property rights, bear obligations, be a plaintiff and defendant in court.

A non-profit organization must have an independent balance sheet and (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.

A non-profit organization shall have the right to open accounts in banks in the territory of the Russian Federation and outside its territory in accordance with the established procedure, with the exception of cases established by federal law.

A non-profit organization has a seal with the full name of this non-profit organization in Russian.

A non-profit organization has the right to have:

• stamps and letterheads with their name;
• symbols - emblems, coats of arms, other heraldic signs, flags and hymns, the description of which must be contained in the constituent documents.

List of non-profit organizations

institution- a unitary non-profit organization created by the owner to carry out managerial, socio-cultural or other functions of a non-profit nature (Article 123.21 of the Civil Code of the Russian Federation).

Autonomous non-profit organization - a unitary non-profit organization that does not have membership and was created on the basis of property contributions from citizens and (or) legal entities in order to provide services in the areas of education, healthcare, culture, science and other areas of non-profit activity (Article 123.24 of the Civil Code of the Russian Federation).

religious organization - a voluntary association of citizens of the Russian Federation permanently and legally residing on the territory of the Russian Federation or other persons, formed by them for the purpose of joint confession and dissemination of faith and registered in the manner prescribed by law as a legal entity (local religious organization), an association of these organizations (centralized religious organization), as well as the organization and (or) the governing or coordinating body created by the specified association in accordance with the law on freedom of conscience and on religious associations for the purpose of joint confession and dissemination of faith (Article 123.26

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

2.1. Socially oriented non-profit organizations are recognized as non-profit organizations established in the forms provided for by this Federal Law (with the exception of state corporations, state companies, public associations that are political parties) and carrying out activities aimed at solving social problems, developing civil society in the Russian Federation, as well as types of activities provided for in Article 31.1

2.2. A non-profit organization providing public benefit services is a socially oriented non-profit organization that has been providing public benefit services of adequate quality for one year or more, is not a non-profit organization that performs the functions of a foreign agent, and has no debts on taxes and fees, as otherwise provided by law. Russian Federation mandatory payments.

3. Non-profit organizations can be created in the form of public or religious organizations (associations), communities of indigenous peoples of the Russian Federation, Cossack societies, non-profit partnerships, institutions, autonomous non-profit organizations, social, charitable and other foundations, associations and unions, as well as in other forms prescribed by federal laws.

(see text in previous edition)

4. Under the foreign non-profit non-governmental organization in this federal law means an organization that does not have profit making as the main goal of its activities and does not distribute the profits received among participants, established outside the territory of the Russian Federation in accordance with the legislation of a foreign state, the founders (participants) of which are not state bodies.

5. A foreign non-profit non-governmental organization carries out its activities on the territory of the Russian Federation through its structural subdivisions - departments, branches and representative offices.

A structural subdivision - a branch of a foreign non-profit non-governmental organization is recognized as a form of a non-profit organization and is subject to state registration in the manner prescribed by Article 13.1 of this Federal Law.

Structural subdivisions - branches and representative offices of foreign non-profit non-governmental organizations acquire legal capacity on the territory of the Russian Federation from the date of entry in the register of branches and representative offices of international organizations and foreign non-profit non-governmental organizations of information about the relevant structural unit in the manner prescribed by Article 13.2 of this Federal Law.

ConsultantPlus: note.

P. 6 Art. 2 does not apply to religious organizations, associations of employers, chambers of commerce, state corporations, state companies, as well as to NPOs, state and municipal institutions, international funds created by them.

6. A non-profit organization performing the functions of a foreign agent in this Federal Law means a Russian non-profit organization that receives funds and other property from foreign states, their state bodies, international and foreign organizations, foreign citizens, stateless persons or persons authorized by them and (or) from Russian legal entities receiving funds and other property from these sources (except for open joint-stock companies With state participation and their subsidiaries) (hereinafter - foreign sources), and which participates, including in the interests of foreign sources, in political activities carried out on the territory of the Russian Federation.

non-profit organization other than political party, is recognized as participating in political activities carried out on the territory of the Russian Federation, if, regardless of the goals and objectives specified in its constituent documents, it carries out activities in the field of state building, protecting the foundations of the constitutional order of the Russian Federation, the federal structure of the Russian Federation, protecting sovereignty and ensuring territorial integrity of the Russian Federation, ensuring the rule of law, law and order, state and public security, national defense, foreign policy, socio-economic and national development of the Russian Federation, the development of the political system, the activities of state bodies, local governments, legislative regulation of the rights and freedoms of man and citizen in order to influence the development and implementation of state policy, the formation of state bodies, local governments, their decisions and actions.

This activity is carried out in the following forms:

participation in the organization and conduct of public events in the form of meetings, rallies, demonstrations, processions or pickets or in various combinations of these forms, organization and conduct of public debates, discussions, speeches;