1. GENERAL PROVISIONS

1.1. The garage construction cooperative "", hereinafter referred to as the "Cooperative", was created by a decision of the general meeting of founders who united on a voluntary basis to meet the needs of the members of the Cooperative in the construction of garages.

1.1.1. The founders of the Cooperative are: . Location of the Cooperative: . The Chairman of the Cooperative is located at this address.

1.3. The cooperative is a non-profit organization created as a voluntary association of citizens and legal entities on the basis of membership in the form of a specialized consumer cooperative - a garage-construction cooperative - with the aim of meeting the needs for garages.

1.4. The full name of the Cooperative in Russian: garage and construction cooperative "". Short name: GSK "".

1.5. A cooperative is created without a limitation on the period of activity.

1.6. The activities of the Cooperative are not limited to the territory. The activities of the Cooperative are based on the principles of voluntariness, mutual property assistance, self-sufficiency and self-government.

1.7. The cooperative is a legal entity from the moment of state registration, has an independent balance sheet, current and other bank accounts, a seal with its name in Russian, a corner stamp, forms and other details.

1.8. The cooperative may, in its own name, make any transactions that do not contradict the legislation of the Russian Federation and this Charter, acquire property and non-property rights and bear responsibilities, and represent the general interests of the members of the Cooperative in state bodies and local governments.

1.9. The cooperative is liable for its debts with all its property. The Cooperative is not liable for the obligations of its members, and the members of the Cooperative are jointly and severally liable for its obligations to the extent of the unpaid portion of the entrance fee of each member of the Cooperative.

1.10. The cooperative in its activities is guided by the Civil Code of the Russian Federation, other current legislation of the Russian Federation and this Charter.

2. GOALS OF THE COOPERATIVE

2.1. The Cooperative was created to meet the needs of citizens - members of the Cooperative in garages through their construction at the expense of members of the Cooperative, as well as for the subsequent operation of garages mainly at their own expense.

2.2. To achieve the goals of the Cooperative’s activities specified in clause 2.1 of this Charter, the Cooperative has the right:

• obtain land plots for the construction of garages on them;
• carry out the construction of garages at the expense of own and borrowed funds in accordance with the procedure established by the legislation of the Russian Federation;
• purchase the necessary equipment and materials;
• enter into contracts for the development of design estimates and for the provision of services;
• acquire ownership or rent the necessary equipment, units and technical means;
• organize your own service for security, cleaning, improvement of the territory of the garage complex, its repair and maintenance;
• use in their activities the property of members of the Cooperative, the state, municipalities, individuals and legal entities on a paid and gratuitous basis;
• receive loans and credits on a contractual basis from state and municipal bodies, individuals and legal entities, including banks;
• carry out other activities consistent with the goals of the Cooperative.

2.3. The cooperative carries out the construction of garages according to standard designs and, as an exception, according to individual projects approved in the prescribed manner, with the mandatory use of standard structural materials. Construction of garages is carried out after approval of projects in accordance with the established procedure and after obtaining a building permit.

2.4. The cooperative maintains accounting and statistical records in accordance with the procedure established by law and is responsible for its accuracy.

2.5. The Cooperative maintains records and storage of all documentation subject to storage in accordance with the legislation of the Russian Federation.

3. PROPERTY OF THE COOPERATIVE

3.1. The cooperative acquires ownership of the property transferred to it by its members as shares.

3.2. Members of the Cooperative can pay share contributions in cash and property.

3.3. The property of the Cooperative is formed due to:

• entrance and membership shares, targeted, additional and other contributions of members of the Cooperative;
• voluntary property contributions and donations;
• other receipts not prohibited by the legislation of the Russian Federation.

3.4. The general meeting of members of the Cooperative has the right to form Cooperative funds on the basis of property owned by it:

• a mutual fund, which is formed from the share contributions of members of the Cooperative and is allocated for the construction of garages and their operation, and other necessary expenses;
• reserve fund, which is formed by decision of the general meeting at the expense of reserve contributions from members of the Cooperative; The purpose of the fund is to cover losses of the Cooperative in the event that members of the Cooperative fail to pay their share contributions.

3.5. A member of a cooperative is obliged to pay at least ten percent of the share contribution by the time of state registration of the cooperative. The rest of the share contribution is paid within a year after the state registration of the cooperative. The share contribution of a member of a cooperative can be money, securities, other property, including property rights, as well as other objects of civil rights. Land plots and other natural resources can be a share contribution to the extent that their circulation is permitted by laws on land and natural resources. The assessment of a share contribution is carried out:

• when forming a cooperative by mutual agreement of the members of the cooperative on the basis of prevailing prices on the market;
• when new members join the cooperative, the audit commission of the cooperative. New members of the Cooperative pay a share contribution within days from the date of the decision by the general meeting of members on admission to membership of the Cooperative.

3.6. Membership fees are paid monthly and are used for operating expenses. Membership fees can be paid throughout the entire quarter until the date of the month following the quarter for which fees are paid.

3.7. If a member of the Cooperative has not paid the share or membership fee on time, then for each day of delay in payment he must pay a penalty in the amount of % of the amount owed, but not more than the amount of the share or membership fee. Penalties are used for the same purposes as matching contributions.

3.8. The amounts of share and membership fees are determined by the general meeting of members of the Cooperative.

3.9. If, after the approval of the annual balance sheet, the Cooperative experiences losses, the members of the Cooperative are obliged to cover the resulting losses through additional contributions in the amount and within the period established by the general meeting. In this case, the period for covering losses should not exceed from the date of approval of the annual balance sheet in which the losses are reflected. Liability for failure to fulfill the obligation to pay additional contributions on time is similar to the penalties provided for in clause 3.7 of this Charter. If this obligation is not fulfilled, the cooperative may be liquidated in court at the request of creditors.

3.10. The decision to make targeted, additional and other contributions, if necessary, is made by the general meeting of members of the Cooperative and determines the amount and timing of their payment.

3.11. Income received by a consumer cooperative from business activities carried out by the cooperative in accordance with the law and charter is distributed among its members.

3.12. The profit received by the Cooperative is distributed among its members in accordance with their personal labor and (or) other participation, the size of the share contribution, and among members of the cooperative who do not take personal labor participation in the activities of the cooperative, in accordance with the size of their share contribution. Part of the Cooperative's profit is distributed among its employees by decision of the general meeting of members of the cooperative. The procedure for distribution of profits is provided for by the general meeting.

3.13. The part of the cooperative's profit remaining after paying taxes and other obligatory payments, as well as after directing the profit for other purposes determined by the general meeting of the cooperative members, is subject to distribution among the members of the Cooperative. The part of the cooperative's profit, distributed among the members of the cooperative in proportion to the size of their share contributions, should not exceed fifty percent of the cooperative's profit to be distributed among the members of the cooperative.

4. MANAGEMENT BODIES OF THE COOPERATIVE

4.1. The governing bodies of the Cooperative are:

• general meeting of members of the Cooperative;
• Board of the Cooperative;
• Chairman of the Cooperative;
• Audit committee.

4.2. The next general meeting of the Cooperative is convened by the Board at least once a year by notifying all members of the Cooperative in writing.

4.2.1. The General Meeting has the right to make decisions if more than % of the Cooperative members are present at the meeting.

4.2.2. Decisions on any issues are made by the general meeting by a majority vote of the members of the Cooperative present, with the exception of issues of liquidation or reorganization of the Cooperative, approval of its liquidation balance sheet, which are adopted by a majority vote of the members of the Cooperative present.

4.2.3. The General Meeting is the supreme management body of the Cooperative and has the right to make decisions on any issues of the Cooperative’s activities, incl. falling within the competence of other bodies, and also has the right to cancel decisions of the Board. The exclusive competence of the general meeting includes:

• admission to membership and exclusion from members of the Cooperative;
• distribution of garages among members of the Cooperative;
• establishing the amount of entrance, membership and other types of fees, establishing the amount of participation of a member of the Cooperative in the costs of garage farming;
• approval of the Charter of the Cooperative;
• introducing amendments and additions to the Charter of the Cooperative;
• election of members of the Board and members of the Audit Commission of the Cooperative;
• approval of reports of the Management Board and the Audit Commission;
• resolving the issue of liquidation or reorganization of the Cooperative, approving its liquidation balance sheet;
• consideration of complaints against the Management Board and the Audit Commission.

4.2.5. Extraordinary general meetings may be convened to discuss urgent issues. Extraordinary general meetings are convened at the request of at least members of the Cooperative, the Audit Commission or by decision of the Board of the Cooperative by an interested person (persons).

4.2.6. The decisions of the general meeting are recorded in the minutes of the meeting, signed by the Chairman and secretary of the meeting.

4.2.7. The decisions of the general meeting are binding on all members of the Cooperative and its bodies.

4.3. The Board of the Cooperative is a collegial executive body, elected in a number of at least members of the Cooperative for a period of time, which manages the Cooperative in the period between general meetings. The Board is accountable to the general meeting of members of the Cooperative. Meetings of the Management Board are held as necessary, but at least once a year. The Board elects from among its members the Chairman of the Board and the deputy (deputies) Chairman of the Board. The Chairman of the Board manages the work of the Board.

4.3.1. A meeting of the Management Board is valid if members of the Management Board are present. Decisions are made by a majority vote of the members of the Management Board. Decisions of the Board are documented in minutes, which are signed by the Chairman of the Board and the secretary.

4.3.2. The Board of the Cooperative exercises the following powers:

• plans the activities of the Cooperative, draws up estimates, staffing of the Cooperative apparatus;
• manages the current activities of the Cooperative, with the exception of issues referred by the Charter to the competence of other bodies of the Cooperative, manages the garage facility;
• receives contributions from members established by the general meeting of members of the Cooperative;
• manages the funds of the Cooperative in accordance with the financial plan approved by the general meeting of members of the Cooperative;
• convenes a general meeting, prepares documents for the meeting;
• approves and submits to the general meeting work plans for the implementation of the statutory activities of the Cooperative, monitors the implementation of decisions made;
• considers proposals and applications from members of the Cooperative;
• represents the Cooperative in government and management bodies, as well as in relations with legal entities and individuals;
• organizes the implementation of decisions of the general meeting;
• prepares and submits a report on the work of the Management Board to the general meeting;
• maintains a list of members of the Cooperative;
• fulfills other obligations of the Cooperative.

4.3.3. The Chairman of the Cooperative is the head of the Board of the Cooperative and carries out the following actions:

• without a power of attorney, acts on behalf of the Cooperative, signs financial documents, accepts obligations, opens and closes bank accounts of the Cooperative, issues powers of attorney;
• issues instructions and orders that are mandatory for full-time employees of the Cooperative;
• hires and fires full-time employees;
• approves the staffing table, wage fund, reserve and other funds, as well as the amounts of official salaries of full-time employees of the Cooperative;
• disposes of the property of the Cooperative in accordance with the general procedure and directions determined by the general meeting and the Board;
• concludes contracts on behalf of the Cooperative.

4.4. To control the activities of the Cooperative, the general meeting elects an Audit Commission consisting of people for a period of .

4.4.1. The audit of the financial and economic activities of the Cooperative is carried out based on the results of the Cooperative’s activities for the year, as well as on the initiative of the Audit Commission, by decision of the general meeting of members of the Cooperative, or at the request of no less than members of the Cooperative. The Audit Commission elects the Chairman of the Commission from among its members.

4.4.2. The Audit Commission has the right to demand the convening of an extraordinary general meeting of members of the Cooperative.

4.4.3. Members of the Audit Commission cannot simultaneously hold positions in the management bodies of the Cooperative. The Management Board and the Audit Commission cannot include spouses, relatives, or in-laws.

5. MEMBERSHIP. RIGHTS AND OBLIGATIONS OF MEMBERS OF THE COOPERATIVE

5.1. Members of the Cooperative can be citizens who have reached the age of 16. Members of the Cooperative may be its founders and persons subsequently admitted to the Cooperative in accordance with the procedure provided for by this Charter.

5.2. Citizens wishing to become members of the Cooperative shall submit a written application for admission to membership of the Cooperative addressed to the Chairman of the Cooperative, in which they indicate their passport details.

5.3. Admission to membership of the Cooperative is possible by decision of the general meeting of members of the Cooperative.

5.4. After the general meeting of members of the Cooperative makes a decision on accepting membership and setting a deadline for paying the applicant’s share contributions, he must pay the share contribution established by the general meeting of members of the Cooperative on time in accordance with clause 3.5 of this Charter. The applicant becomes a member of the Cooperative only after paying the share fee. In case of delay in payment of these fees, the applicant shall pay penalties in accordance with clause 3.7 of the Charter. If the delay exceeds days, then the decision of the Cooperative Board on admission to membership in the Cooperative becomes invalid, and the admission is invalid. The funds received from the applicant as partial payment of the entrance and share fee are returned to him.

5.5. A member of the Cooperative is obliged:

• comply with the Charter, decisions of the general meeting, the Board of the Cooperative and the Audit Commission;
• comply with state technical, fire, sanitary standards and rules for maintaining a garage;
• pay established contributions on time and in full;
• bear the burden of expenses for the maintenance and repair of a garage in his use (ownership);
• pay all taxes and fees on time;
• participate in the improvement of the territory of the garage complex;
• participate in the costs of maintenance, repair and operation of common property.

5.6. A member of the Cooperative has the right:

• receive a garage in accordance with the contributed share for use (ownership);
• gain access and get acquainted with the reports of the Board, the Audit Commission, other financial documentation, and any information about the activities of the Cooperative;
• alienate your garage (share);
• take part in the activities of the general meeting of the Cooperative with the right of one casting vote;
• receive part of the Cooperative's property after its liquidation;
• carry out other actions not prohibited by the legislation of the Russian Federation.

5.7. A member of the Cooperative has the right to leave the Cooperative at any time. An application for withdrawal from the Cooperative is submitted by its member to the Chairman of the Cooperative no later than before the withdrawal. Each member of the Cooperative has the right to receive the value of the share upon leaving the Cooperative. In this case, the cost of the share can be paid to a member of the Cooperative in cash or property, including real estate. A person who has left the Cooperative member may receive the value of the share within the period after the end of the financial year. A member of the Cooperative who has made a full share contribution may, at his own discretion, remain in the Cooperative or leave it at any time.

5.8. A member of the Cooperative may be excluded from the Cooperative based on a decision of the general meeting, provided:

• failure to fulfill obligations established by the Charter or the general meeting of the Cooperative;
• violations of the Charter, rules of maintenance of the garage provided for his use;
• causing harm by their actions to the property of the Cooperative, its activities and reputation.

5.9. The expelled member of the cooperative must be notified in writing no later than before the date of the general meeting of members of the cooperative and has the right to provide his explanations to the said meeting. The amount of the share contribution made by such a member is reimbursed by the Cooperative to the member within a period without interest or any penalties. The decision to exclude from the cooperative can be appealed to the court. The presence of a debt on the part of a member of the cooperative cannot serve as a basis for refusing to exercise his right to leave the cooperative. If a former member of the cooperative refuses to pay the debt voluntarily, the cooperative has the right to collect it in the manner prescribed by law.

5.10. In the event of the death of a member of the Cooperative, his share passes to his heirs, and they become members of the Cooperative after completing the relevant documents. Heirs who refuse to participate in the Cooperative are paid the value of the share.

5.11. Labor relations of members of the cooperative are regulated by this Charter, federal laws, and of hired workers - by the Labor Code of the Russian Federation. The general meeting of members of the Cooperative determines the forms and systems of remuneration for members of the cooperative and its employees. Remuneration can be made in cash and (or) in kind on the basis of the regulations on remuneration developed by the general meeting and (or) the Board of the Cooperative.

5.12. The General Meeting establishes types of disciplinary liability for members of the Cooperative. Disciplinary sanctions, including dismissal from office, can be imposed on the chairman of the cooperative, members of the board of the cooperative and members of the audit commission (auditor) of the cooperative only by a decision of the general meeting of members of the cooperative, and on its other officials - by the Board of the cooperative.

5.13. Members of a cooperative who take personal labor participation in its activities are subject to social and compulsory health insurance and social security on an equal basis with hired employees of the cooperative. The time spent working in a cooperative is included in the length of service. The main document about the labor activity of a member of the cooperative is the work book.

5.14. Pregnant women, in accordance with a medical report, have production standards and service standards reduced, or they are transferred to another job, easier, eliminating the impact of adverse production factors, while maintaining the average earnings for their previous job. Pregnant women and citizens with children are provided with maternity leave and childcare leave, as well as benefits provided for by the Labor Code of the Russian Federation and other legislation. By decision of the general meeting, such citizens may be granted additional paid leave.

5.15. For members of a cooperative under the age of eighteen who take personal labor participation in its work, a shortened working day and other benefits provided for by the Labor Code of the Russian Federation are established.

5.16. The board of the cooperative concludes a collective agreement with the hired employees of the cooperative.

6. REORGANIZATION AND LIQUIDATION OF THE COOPERATIVE

6.1. The reorganization of the Cooperative is carried out by decision of the general meeting and other grounds provided for by the legislation of the Russian Federation.

6.2. To carry out the reorganization, by decision of the general meeting, a reorganization commission is created from among the members of the Cooperative, which develops a reorganization plan, draws up a separation balance sheet and submits these documents for approval to the general meeting. By unanimous decision of all members of the Cooperative, the Cooperative may be transformed into a business partnership or society.

6.3. Liquidation of the Cooperative is possible:

• by decision of the general meeting of members of the Cooperative;
• By the tribunal's decision.

6.3.1. The General Meeting of the Cooperative appoints, in agreement with the body carrying out state registration of legal entities, a liquidation commission and determines, in accordance with the law, the procedure and timing of its liquidation.

6.3.2. From the moment the liquidation commission is appointed, the powers to manage the affairs of the Cooperative are transferred to it.

6.3.3. The liquidation commission, through the press, notifies all interested parties about the liquidation of the Cooperative and determines the time frame during which creditors can present their claims to the liquidation commission.

6.3.4. The Liquidation Commission accepts and verifies all claims submitted by creditors, identifies receivables, and consolidates the property of the Cooperative.

6.3.5. After satisfying all recognized claims of creditors in the order established by law, the remaining part of the Cooperative’s property is distributed among the members of the Cooperative in accordance with the size of their share contributions.

6.3.6. The liquidation of the Cooperative is considered completed, and the Cooperative is considered liquidated after making an entry about the liquidation in the Unified State Register of Legal Entities.

7. ACCOUNTING AND REPORTING OF THE COOPERATIVE

7.1. The cooperative maintains operational, statistical and accounting records in accordance with the legislation of the Russian Federation.

7.2. An independent audit organization audits the financial activities of the Cooperative and presents a conclusion based on the results of the audit to the general meeting.

7.3. The Cooperative maintains records and storage of all documentation subject to storage in accordance with the legislation of the Russian Federation.

Due to numerous requests, we are opening the publication of articles on garage cooperatives (GSK) and legal regulation of the real estate sector. This is an introductory, general article, ask any questions in the comments!

A garage construction cooperative is a type of consumer cooperative. Such complexes are created for the purpose of reliable storage of vehicles.

The Civil Code considers such cooperatives as commercial enterprises, so their creation takes a lot of time and requires a large number of documents.

Creating a commercial enterprise of this type is a complex and painstaking process with many nuances and features. Let's look at everything in order.

○ Stages of creating a GSK

First of all, you should organize initiative group of car owners who will later become members of the cooperative.

Members of this group can be combined into several categories: by place of residence, place of work, etc. At this step, it will take a lot of time to find participants, which requires formalizing the decision of the created initiative group.

The subsequent creation of a garage-building cooperative is carried out in several stages:

1. Development of the charter. All organizational issues, conditions of cooperation and use of garages must be described in detail in this document. To be more confident in the correctness of the charter, you should contact a professional legal consultant who will help you correctly draw up the charter of the cooperative.

2. Registration of GSK. After completing all the documents, the commercial enterprise must be registered with the tax authority at the place of its registration.

3. Opening a new current account at a local bank. It is advisable to immediately create personal accounts for each member of the cooperative, which will make it possible to make contributions without any problems.

4. Drawing up and signing a lease agreement for a land plot for the construction of garages.

5. Obtaining a cadastral passport and a lease agreement. These documents must be officially registered with the Federal Service.

6. Registration and signing of a contract for the construction of a cooperative in a regional construction organization. After completion of all installation work, you will also need an agreement to permit the operation of a commercial facility.

7. It is mandatory to register the ownership of the GSK.

Most of the processes involved in creating a garage-construction cooperative are related to the legal field of activity, so it is advisable to entrust the execution of all papers and documents to professional agencies and organizations.

○ Documents required to create a GSK

The Federal Law contains an article “on mandatory state registration of all legal entities and entrepreneurs” with the Federal Tax Service. To officially register a garage cooperative, you will need the following documents:

Application for registration certified by a notary;
Charter;
Minutes of the founders' meeting;
Receipt for payment of state duty.

Particular attention should be paid to the charter, since special requirements are attached to this document. The charter must contain a clearly formulated purpose of activity, name, terms of cooperation and the amount of share contributions. The document must also contain information about the composition of management bodies and their responsibilities.

○ About the property of garage cooperative participants

The main source of property of the members of the GSK are regular share contributions. They are classified into several categories:

1. Entry fees represent material resources that are contributed by the participants of the cooperative to register and organize a commercial facility.
2. Membership fee- these are funds that periodically enter the co-operative treasury from the accounts of the GSK participants. This money is spent on paying staff and running minor expenses.
3. Additional payment- these are funds that cover all kinds of losses and unforeseen expenses.
4. Target contribution- these are funds spent on the acquisition or creation of objects for the common use of members of the cooperative.

Not only money, but also securities or property can be accepted as a down payment.

The main feature of the process of creating a garage-building cooperative is the gradual nature of accepting new members. An increase in the number of participants can be observed throughout construction. This feature also affects the size and procedure for accepting membership fees.

To increase operational efficiency, it is necessary to immediately draw up an estimate of all expenses for 12 months and determine the amount of contribution per participant.

In the process of creating a GSK, many complex issues arise that can be resolved independently, but, as practice shows, such an undertaking takes a lot of time. To ensure that the work of a future commercial enterprise is not only effective, but also profitable, we advise you to contact legal organizations to receive advice, a set of documents, and support. You can get a free initial consultation on opening a State Insurance Company from partners of the TopYurist website on the page.

A garage cooperative is represented by a specific organization consisting of several participants. Its main purpose is the construction and provision of garages to participants for optimal storage of cars. A cooperative is opened by several individuals represented by the initiative group. They are the ones who deal with numerous organizational processes and registration activities. Certain conferences are offered to all new members.

Purpose of the organization

When opening such an institution, state registration with the Federal Tax Service is required, therefore a legal entity is formed. A garage-building cooperative is usually opened by several citizens living next to each other. They attract other participants to build garages. The features of such an organization include:

• the main goal is the construction of garages, which are then provided to different participants for use;
• Each participant has the opportunity to buy the garage if the share contribution is paid in full;
• the founders of such an organization require entrance and regular fees from new participants;
• all garages included in the cooperative belong from the very beginning to the owners of the organization, so they take care of the protection, cleaning and repair of structures;
• as soon as the garage is purchased, the new owner himself is forced to take care of protecting and cleaning the territory.

The process of opening a garage cooperative is considered quite simple, but difficulties often arise in obtaining the land on which construction is planned. The procedure is divided into several successive stages, each of which has its own nuances.

Formation of an initiative group

The process of opening such an organization begins with the formation of an initiative group. A lot of attention is paid to the participants, since their professionalism, experience and knowledge determine how quickly and correctly all the documents necessary to open an organization will be drawn up. The basic rules for performing this stage include:

• all members of the garage cooperative must trust each other;
• usually they are represented by neighbors in the house or area;
• it is required that the initiative group include people with economic and accounting education, and one or more citizens must have experience in making important management decisions;
• such a group is formed during a general meeting of all future members of the institution;
• The group is approved by documents through open voting.

As soon as the initiative group is created, it immediately begins its effective work. For this purpose, it is developing regulations on the basis of which the garage-consumer cooperative will operate. An original charter is formed, for which the main parameters of the company’s future activities are taken into account. A decision is signed on the basis of which such an institution is opened.

Development of the charter

This stage is considered important and difficult. You can find different examples of charters of similar organizations on the Internet. The charter of a garage cooperative must take into account the individual characteristics of a particular association. It should contain the most important aspects of the functioning of such an organization. When creating this document, the following rules and recommendations are taken into account:

• it divides powers between all participants;
• it is decided which citizens will handle accounting and who will resolve legal issues and prepare documentation for registration and reporting;
• a chairman is elected;
• a citizen is identified who resolves numerous organizational issues;
• the charter lists the governing bodies represented not only by the chairman, but also by the meeting of participants;
• the goals of opening and functioning of such an organization are prescribed;
• lists the rights and responsibilities that all participants have;
• at the stage of formation of the charter, a decision is made on what the source of profit of the enterprise is, as well as what funds will be used for the construction of garages;
• As a standard, the main source of profit is contributions from participants, but borrowing is allowed.

Additionally, it is important to stipulate in the charter how the remaining funds will be divided if for some reason the association needs to be liquidated.

What items are included in the charter?

When opening such a company, most attention is paid to the charter. It will be carefully studied by employees of the Federal Tax Service, so no errors or inaccurate information are allowed in it. The charter of the garage cooperative consists of several points, each with its own purpose and parameters:

1. Basic information about the merger. The name of the cooperative and its address are indicated here. All founders represented by individuals are listed. Since we are forming a legal entity, the enterprise has the right to enter into various transactions and bear responsibility for their consequences.
2. The rights and responsibilities of the organization, its functions and operational tasks are listed. It is indicated that since a legal entity is being opened, the association can engage in the construction of garages, connecting communications and maintenance to them. Additionally, it is stated that an organization can conduct commercial activities and receive bank loans.
3. The property of the garage cooperative is listed. This part of the documentation indicates what property will be contributed to the organization by all participants. The size of the share contribution of the garage cooperative is calculated, and various mechanisms and tools used in the operation of the company are developed. A cooperative can be formed using land or other property, and reserve funds are also created. Not only the amount of payment is indicated, but also the possibility of charging a penalty if there is a delay in payment.
4. The management of the cooperative is determined. It is represented by a meeting of participants, which is considered the main management of the enterprise. It is they who approve the charter, make the necessary amendments, and calculate the amount of contributions. The meeting develops the annual budget and determines major expenses. Additionally, the board includes the chairman of the garage cooperative, who resolves numerous current issues that do not require complex decisions by several managers. He takes into account various expenses and income of the cooperative, and also organizes planned events. An audit commission represented by the supervisory body is also formed. It includes specialists who are not members of the garage cooperative. Such a commission works for a limited amount of time.
5. The rules are determined on the basis of which new people can become participants in the enterprise. All rights and obligations with which they are vested are listed.
6. The grounds for the exclusion of any participant from the cooperative are listed. This includes the lack of monthly payments or improper operation of the transferred garage. Additionally, this includes intentional damage or destruction of property. The decision to exclude any participant is made at the general meeting.
7. The sixth chapter of the charter lists the rules and procedure for closing a cooperative, if the need arises. The basis for carrying out this process is the decision of the meeting, the insolvency of the enterprise or the presence of a corresponding court decision.
8. The charter defines the accounting rules of the enterprise, and also decides what financial reporting will be kept. Any participant can access the accounting documentation of the garage-construction cooperative. Additionally, according to the requirements of the participants, a full report on the work of the enterprise is generated. An audit must be carried out annually.

It is allowed to add other clauses and information to the charter if necessary.

Opening a current account

For the optimal functioning of an enterprise, it becomes necessary to have an open bank account. It is with its help that the company’s economic activities are carried out. Funds from banks and participants are transferred to it, and income received from the work of the cooperative is also credited.

One current account is opened for the entire association, and there must also be separate accounts for each member of the enterprise. Under such conditions, it is easy to control all contributions.

Company registration

The association must be properly registered. How to register a garage cooperative? It will function legally and officially only after its registration with the Federal Tax Service. To do this, the same rules and steps are used that any other legal entity has to go through.

The following documents are submitted to the Federal Tax Service for registration of a garage cooperative:

• a correctly formed charter, and it is transmitted in two copies;
• minutes of the meeting, which indicates the decision to open a cooperative by the participants;
• an application in form P11001, and if the documentation is transferred by an authorized person, then this application must be notarized;
• a receipt confirming payment of the duty.

Difficulties usually arise when drawing up an application. It must contain information about all participants in the enterprise. You can submit documentation not only in paper form when visiting a Federal Tax Service office in person, but also electronically. Registration takes no more than 5 days, after which the applicant receives a corresponding certificate.

Selecting land and registering it for lease

To build garages, it is necessary to properly register the lease of land owned by the municipality. It is on it that the property of the garage cooperative is being built, represented by places for storing and maintaining cars.

The site is allocated by the local administration, for which it is necessary to conclude an appropriate lease agreement with it. Two methods can be used for this:

• holding auctions on the basis of which the plot is provided to the auction participant who offers the highest rent;
• writing an application to the local administration about the need to obtain certain land for doing business, and if there are certain rights to this property, then it can be offered without holding a tender.

The decision to provide land to a garage cooperative is made by the administration within 30 days. To draw up a lease agreement, the institution must prepare registration documents and an application. The drawn up lease agreement is registered in Rosreestr. For future buildings, a cadastral passport is issued by the members of the cooperative.

How to privatize land?

Initially, the land is issued for a long-term lease, and often even an indefinite lease is offered. Under such conditions, after the construction of the garages, the cooperative can begin to register ownership of the territory. The land is purchased based on the provisions of the Land Code. The cost of such land is determined by local authorities, but it cannot exceed the cadastral price of the property.

The decision to privatize land is made at a meeting of the cooperative, after which it is included in the constituent documentation.

The redemption process can additionally be carried out by all participants if they have paid the share contribution in full. For this purpose, a redemption application is drawn up. How to register a garage in a garage cooperative? To do this, you need to submit documentation for the land and building to Rosreestr, as well as a certificate confirming the payment of the share contribution. This document acts as legal documentation. A decision is made within 30 days, after which the plot is transferred to the ownership of the applicant.

Nuances of the financial activities of the enterprise

Each cooperative is represented by a legal entity, so it has the opportunity to engage in financial activities, the purpose of which is to obtain a certain profit. As a standard, all members of such an enterprise must make share contributions and additional payments, for example, for security and cleaning.

Standard sources of financing for a cooperative are payments:

• share contributions, the amount of which is determined at the general meeting, and they can be represented not only in cash, but also in various property, and they are made by the participants when creating a cooperative;
• introductory fees are paid by new participants, and with their help they pay for registration and documentation;
• membership fees must be transferred by all shareholders depending on their share, since the funds are used to pay employees and various costs associated with maintaining the property;
• targeted transfers can be used for repairs or purchase of various property;
• Additional contributions are applied in the presence of various unforeseen situations and expenses.

Each participant must draw up an agreement with the garage cooperative, which contains information about the amount of payments. If there are no transfers within the established time frame, this may become grounds for early termination of the agreement.

Fund collection and accounting is carried out by the chairman of the garage cooperative. All expenses are accounted for by the accounting department. Each participant must fully pay the share contributions to the garage cooperative. The rights of the participant are determined by the constituent documents. After paying the funds, he receives a special certificate, which serves as the title document for a specific garage. With its help, you can contact Rosreestr to register ownership of property.

What business activities can be carried out?

Cooperative members can engage in different activities to earn a profit. The most common services provided are car repairs. Additionally, garages and boxes are rented out to other users. The profit received from such activities is distributed among shareholders in equal amounts, after which income tax is calculated from it.

It is important to create an accounting department in such an organization that is responsible for generating reports and maintaining accounting records. All employees of the cooperative must receive a salary from which personal income tax is calculated and collected.

If a shareholder decides to leave the cooperative, he may require the transfer of some part of the profits earned by the enterprise during the last year.

Such organizations can use a simplified tax calculation system. The accountant must keep separate records of income and expenses.

How is security ensured?

Each person who joins a cooperative can be sure that when his car is in the garage, optimal protection of his property is ensured. For this, regular contributions to the organization are required. Therefore, the cooperative must take care of various nuances:

• fire safety rules and requirements are observed during the construction and operation of any premises;
• reliable security systems are installed;
• security guards are hired;
• All members of the cooperative must familiarize themselves with the safety rules.

Additionally, optimal cleaning of the area is ensured. For such cooperative activities, all participants must make periodic contributions.

What functions are performed by the chairman?

The chairman of the garage cooperative is appointed during the general meeting. He is vested with the corresponding powers for two years. His important responsibilities include:

• holding a general meeting;
• management of the enterprise;
• drawing up and signing contracts with contractors and other companies;
• use of cooperative funds.

Standard issues are resolved personally by the chairman, so there is no need to regularly convene a general meeting. Usually he is selected from among the original participants in the enterprise. If there are violations in the work of this specialist, then he can be re-elected by decision of the general meeting.

Thus, garage cooperatives are considered popular enterprises, the main purpose of which is the construction and use of garages for their intended purpose. The process is only carried out on land obtained from the municipality on the basis of a lease agreement, for which a tender is usually held.

It is important to understand how to open such a cooperative correctly, as well as what actions can be performed to make a profit. Each participant in such an enterprise is required to make entrance and regular contributions. If there are no payments, this is grounds for termination of the agreement.

The shareholder is allowed to buy out and register ownership of the garage if he contributes all the funds. Retained profits from the financial activities of the cooperative are divided evenly among all participants.

For our man, a garage is not only a place to sleep for the faithful “iron horse”, but also a place of mental rest. Who doesn’t like to gather with friends in silence, discuss the latest world problems over a glass of light food, eating it all with a hot kebab on a delicious marinade...

Yes, we urgently buy a garage, and go ahead and relax. So, where can I buy it? It’s probably better in a cooperative... And then you find yourself in a special world - a world with its own rules and laws. This is exactly what we will talk about today: the law, the garage construction cooperative and the relations of its inhabitants.

Legislative vacuum

Speaking seriously, today we will touch upon a very complex and pressing topic for many citizens of the Russian Federation. The fact is that, despite the active construction of garages and the constant registration of their ownership, our law is replete with problems due to which difficulties constantly arise. It is also not entirely clear how the activities of such communities should be regulated.

Debriefing

These problems are associated, first of all, with the fact that there is no comprehensive legal regulation of those issues that arise with the participation of such objects in civil circulation. Even the legal status and position of members of civil construction cooperatives (CSCs), including the duties and rights of their members, remains unclear. In general, the garage cooperative has been somewhat bypassed by legislation, despite the fact that such organizations have been registered in the country since Soviet times.

As a result, the main legislative norms that regulate the activities of the company are contained in several regulatory documents.

1. First of all, this is the Civil Code of the Russian Federation;

1. The issue is also partially affected by the USSR Law “On Cooperation in the USSR”, dated back to 1988;

The note! This law is not applicable on the territory of the Russian Federation in relation to consumer (including agricultural) and production cooperatives. For such organizations there is a separate regulation established by Federal Law of the Russian Federation No. 41-FZ of May 8, 1996, which received some changes in 2011. The activities of horticultural, dacha and vegetable gardening cooperatives are also regulated by a separate document - Federal Law No. 66 of April 15, 1998.

How relations are regulated in the GSK

It is worth understanding that many lawyers may be mistaken regarding both the legal status and the legal nature of the GSK. For this purpose, they apply the norms of the Civil Code of the Russian Federation, as well as the Law of the Russian Federation dated June 19, 1992, number 3085-1 “On consumer cooperation in the Russian Federation,” mistakenly believing that the State Cooperation Code refers to such, that is, consumer cooperation.

However, in accordance with paragraphs of the Civil Code of the Russian Federation 123.2 and 123.3, a consumer cooperative is considered a voluntary association of citizens and legal entities. persons, based on membership, in order to satisfy their needs - material and other. Each member of the cooperative must make share contributions, which are pooled.

Moreover, Law No. 3085-1, Article 2, expressly states that the provisions of the law do not apply to consumer cooperatives, which must carry out their activities in accordance with another law “On Agricultural Cooperation”. This also includes other cooperatives, including credit, garage and housing construction cooperatives. That is, the concept of a consumer cooperative is not applicable to these societies.

The question also arises whether GSK can be considered a self-regulatory organization, since any organization created according to the rules of the Civil Code of the Russian Federation and Federal Law No. 7-FZ of January 12, 1996, which regulates the activities of non-profit organizations, is considered such. This point is spelled out in the Federal Law “On Self-Regulatory Organizations” No. 315-FZ dated December 1, 2007, paragraph 1, article 3.

The Law on Non-Profit Organizations, paragraph 3, article 1, directly states that it does not apply to consumer and garage cooperatives. Therefore, GSK cannot have the status of a self-regulatory organization.

As a fact, we have that the principles governing relations in membership-based non-profit organizations were unified as part of the reform of civil legislation. At the same time, established norms and rules are contained in many legislative acts.

As a result of such transformations, it became much easier to establish the legal status of legal entities and individuals, but the issue with non-profit organizations remained open, since many of their features and specific activities were not taken into account, as well as the established and long-successfully applied norms and rules established special laws.

For this reason, the logic of legal regulation in the field of activity of garage cooperatives is very weak, which is why controversial situations constantly arise, and sometimes everything is left to the discretion of judges.

How dishonest managers take advantage of gaps in legislation

But let’s now try, as they say, “on fingers”, to figure out what the situation usually comes to in many garage cooperatives in our big country.

• So, according to the Law (clause 2) on cooperation in the USSR, which, as we found out, still partially regulates relations in such communities, the main governing body of the cooperative is the meeting of all its members, which is free to appoint as chairman to resolve current issues a certain person. If we are talking about large cooperatives, then a board may also be elected to assist the chairman.
• The same law states that each member of the cooperative, regardless of who he is, has one vote, which he is free to cast at the meeting.

• That is, the exclusive power of the general meeting is to elect the chairman, the board, and the audit commission, and most importantly, the decision to admit new members to the cooperative and expel old ones from it.
• The charter regulates relations within the cooperative, which is also adopted at the general meeting.

Everything seems to be extremely clear and understandable, but in practice, everything is not so rosy and simple. As an example, let's analyze the activities of one garage cooperative in the city of Cherkessk, Karachay-Cherkess Republic.

• In the early 90s, the first meeting of the garage cooperative was held, at which the charter of this organization was adopted and an authorized chairman was elected.
• The tax office registers the organization as a legal entity after all members of the cooperative have made share contributions, before the start of construction.
• Everyone is happy, the cooperative is functioning and thriving - fortunately, the chairman turned out to be a truly worthy person who regularly fulfills his duties.
• However, in the early 2000s, the chairman dies, and some confusion ensues - as usual, few of the regulars of cooperatives are well versed in legal law.

• The cooperative itself is geographically divided by a road, and during its operation, people began to delimit its parts. As a result, the participants were never able to properly gather to elect a new chairman, and as a result of all this chaos, there were as many as two of them, after several years of confusion.
• Each newly elected “ruler” began his activities - one even managed to somehow register a cooperative without a decision of the general meeting in the name of his relatives living in St. Petersburg, while having a good package of documents in hand.
• And so, in 2017, developers became interested in the lands around the cooperative - old houses began to be demolished and bought out. As a result, the frightened owners rushed to privatize the property, but that was not the case.
• To do this, you need a court decision, and you can only go to court with a certificate from the chairman, saying that, indeed, this citizen has been a member of the cooperative since the beginning of its foundation or legally purchased a garage from the previous owner, regularly pays annual fees and, in general, is the most responsible and decent person in the world.
• It turns out this way - those who paid one chairman, who was tricky with documents, turn to him for documents. This comrade provides these certificates, but there is no guarantee that the trial will be won due to unclear proceedings with the authorities.
• When they come to the second chairman, they hear, they say, you didn’t pay me anything, so let’s make all the contributions starting from the moment of his chairmanship, from 2007.
• But that’s not all, because this citizen actually does not have the entire package of necessary documents in his hands.

As a result, a general meeting of the cooperative was organized, to which, after three invitations, neither the first nor the second manager showed up. The members decided to elect a new chairman, drew up a protocol, signed everything, and went to demand documents, to which they heard in response that the meeting was held illegally, and no one would see any documents.

There is no point in telling further, since the situation has not yet been resolved. There were threats and scandals, but it was not possible to break through the cunning document holders, and such situations are by no means an exception. Moreover, in practice there are more serious cases, and it is not clear what ordinary garage owners should do.

Last changes

As you already understand, the garage construction cooperative somehow does not favor the legislation, and is in no hurry to make any decisions, and the situation continues to worsen.

• In 2014, Chapter 9.1 was included in the Civil Code of the Russian Federation, dedicated to the resolution of meetings of cooperatives. These changes are very timely, in fact, and in theory should prevent a bunch of interested parties from making decisions to serve their own interests, without paying attention to the opinion of the general meeting.

• Now, according to the new requirements, a meeting is recognized as legitimate if more than 50 percent of the cooperative’s participants took part in it. Any decision can be made if a majority votes for it.
• Of course, now it is not profitable for the chairman of the cooperative to hold meetings, which explains their absence. As a rule, the interests of the parties do not coincide, since ordinary owners stand up for justice, while the board is interested in collecting fees, which usually end up in their pockets

Advice! In such cases, the meeting has the right to request an independent audit, but many chairmen also take care of this by introducing relevant clauses into the charter. And, as you know, no one really reads this document when registering with the tax office, so it turns out to be tyranny.

• And now, the necessary amendments have been adopted, and the number of cases in the courts has only increased! Why? It’s simple – another flaw on the part of legislators, which means another loophole.

• Due to the fact that the Civil Code did not clearly indicate that holding meetings applies to all cooperatives without exception (garage, housing, gardening, etc.), the chairmen of these cooperatives have no desire to respect the law.
• Therefore, despite attempts to rectify the situation, the vacuum in the legal norms regarding GSK remained unfilled, and the legal status of the cooperative is established by its charter in the part that does not contradict the laws of the Russian Federation.
• That is, in essence, this is the problem - if the charter contains clauses that were not identified by the inspection at the registration stage, then the chairman is free to act in accordance with them, for example, to exclude the possibility of conducting an audit.

For this reason, the question, as they say, is ripe. Legislation urgently requires measures to regulate the regulatory framework for GSK. Shifts began to emerge in 2016, when the draft Federal Law No. 1043116-6 “On ownership of garages and garage associations” was submitted for consideration.

The adoption of this project would remove all uncertainty regarding the rights of garage cooperatives and would serve as an incentive for their development. However, nothing is known yet, but we hope that changes will happen soon.

That's all. The garage construction cooperative has not forgotten the law, but as we see, things are moving in this direction very slowly. We would advise you: before undertaking any proceedings and formalities, be sure to consult with competent lawyers. This can be done online, and the price for the service will be quite affordable.

The issue of storing personal cars in big cities is extremely acute.

One of the effective methods of an organized, and most importantly civilized, solution to this problem is the creation of a garage cooperative. Compared to other types of associations on a non-profit basis for our fellow citizens, the organization of a garage and construction cooperative has its own characteristics that must be taken into account at the planning stage of the future GSK. Let's start with step-by-step instructions so that you know the algorithm of your actions, and then we will move on to consider all the issues in more detail.

• You should start by putting together an initiative group. Here you will need to show your organizational skills in order to interest car owners in the prospects of constructing a garage complex. Future members of the GSK can be united by place of residence or joint work, as well as other consolidating characteristics. The preparation process is not easy and can take quite a long time. It ends with documenting the decision of your initiative group to create a garage cooperative.
• The initiative group is obliged to develop a charter for the garage cooperative. Set out in detail the issues of formation of the cooperative's property, as well as the sources from which financial resources will come. Usually these are fees: entrance and share, in addition, membership, target, etc.
• After you have collected a package of constituent documents, the GSK must be registered and registered with the tax office at the location of registration.
• Before opening a garage cooperative, you will need to open a current account for the association in a bank and personal accounts for members of the GSK so that they can make share contributions.
• Next, you draw up and execute an act of selection and a lease agreement for a plot of land. Collect the documents necessary for this and submit them to the authority that is in charge of land use and urban planning.

Important! The list of such documents may vary depending on the region.

• After you have completed all the constituent documents of the garage cooperative, including the received cadastral passport of the property, you will be given a lease agreement for a plot of land. Register it with the State Registration Service of your region.
• Conclude a contract for the garage cooperative project and its construction with a trusted construction organization. Upon completion of all construction work, draw up agreements for the operation of the GSK between the cooperative and the operating organizations.
• The procedure for registering a garage cooperative involves registering it as the owner of the garages. Prepare all the necessary documents to register ownership of them, submit them to the State Registration Service and obtain the appropriate certificate.
• Important: since many stages of creating and registering a garage cooperative are associated with the development and execution of important documentation, it is better to entrust them to a good law company. By doing so, you will significantly speed up the process and relieve all interested parties of bureaucratic red tape.

Now let’s talk in more detail about some aspects of the creation and functioning of garage construction cooperatives.

What you need to know before organizing a garage cooperative

Garage construction cooperative, or GSK, is one of the types of consumer cooperatives. The main “statute of a garage cooperative,” as the Ukrainian brothers say, is to satisfy the needs of its shareholders for storing personal vehicles.

The Civil Code of the Russian Federation characterizes consumer cooperatives as a non-profit structure. But the law “On Non-Profit Organizations” is not applicable to them (Federal Law No. 7-FZ of 12/1/96, paragraph 3 of Article 1).

Russian civil legislation determines that the legal status of consumer cooperatives, the obligations and rights of their members are regulated by special laws (Civil Code of the Russian Federation, clause 6 of Article 116). But for garage cooperatives, unlike gardening or housing cooperatives, no separate law was adopted. And the Law “On Consumer Cooperation in the Russian Federation” does not apply to GSK (RF Law No. 3085-1 of 6/19/92, Art. 2). In addition to the Civil Code, the Soviet law “On Cooperation in the USSR” No. 8998-XI dated 26/5/88 is used for them. It contains some answers to the most important questions for GSK. For example, paragraph 1 of Article 11 talks about how to register garage cooperatives with a minimum number of organization members: there cannot be less than three people. And paragraph 2 of Article 14 clearly states that the right of a shareholder of a cooperative to participate in decision-making at a general meeting cannot be infringed and made dependent on the size of his monetary or property contribution.

Despite the absence of a special law that would regulate the creation and operation of the GSK, the current regulations make it possible to draw up a comprehensive legal description of the future garage cooperative.

Registration of a garage cooperative, necessary documents

The procedure for registering garage cooperatives is the same as for all other legal entities.

According to the Federal Law “On State Registration of Legal Entities and Individual Entrepreneurs”, the following documents are submitted to the body authorized to carry out registration, that is, the inspection of the Federal Tax Service:

Important: in relation to the application the following is required:

• form N P11001;
• in section of application No. 3, the full data of the shareholders of the cooperative who are members of the board are indicated (clause 4.4 of order No. SAE-3-09/16 of the Federal Tax Service of the Russian Federation dated 1/11/04).

What should the chapters of the charter of a garage cooperative contain?

1. General provisions. This section indicates the full name of the organization, containing an indication of the subject of its activities. Detailed address. It must be stated that a garage cooperative is a legal entity and has all its attributes - an independent balance sheet, the necessary bank accounts, a round seal and a corner stamp, forms and other details.
2. Goals, as well as the subject of the activities of the GSK. Accordingly, the reasons why it was created are stated. The part about the subject of activity describes the means of achieving the main goal. This is the conclusion of all kinds of agreements: for the project of a given garage cooperative, for the construction, installation and connection of utilities, ensuring the life of the organization, its additional functions, etc.
3. Property. All financial issues related to the organization are described, due to which the property of the GSK is formed. It is stated that cooperative funds will be created on the basis of this property, followed by a brief description of them. The size of the entrance fee to the garage cooperative, as well as all other types of contributions and the conditions for their payment are established. Describes what the expenses of a garage cooperative should be. Penalties are determined for late or non-payment of contributions (up to and including exclusion from membership of the garage cooperative). Since the financial issue is very important, we will talk about this in more detail in the next block.
4. Bodies managing the cooperative. Typically these are:
   4.1. The supreme body is the general meeting of members of the State Committee. His competence includes:

• adoption of the Charter and all changes relating to the document;
• determining the amount of contributions and funds;
• admission and exclusion from members of the garage cooperative;
• adoption of cost estimates and balance sheet for the year of the GSK;
• election of the board of the garage cooperative and the audit commission, as well as deprivation of their powers;
• decisions on the reorganization of the company or its liquidation.

4.2. The executive body of the GSK is the board, which is headed by the chairman. The board of the garage cooperative carries out its current functioning:

• organizes the collection and accounting of contributions;
• draws up budget and expense plans;
• maintains lists of organization members;
• prepares and approves the agenda of the general meeting.

4.3. The control body of the GSK is the Audit Commission. Members of the board cannot be members of it. The Audit Commission controls the financial activities of the cooperative.

5. Membership, duties, rights. The chapter describes under what conditions it is possible to join a garage cooperative. The section should also describe all the rights that membership in the garage cooperative provides, namely:

• participation in the management of GSK;
• profit share;
• receiving cooperative payments;
• the ability to leave the garage cooperative at any time and reimbursement of the share contribution;
• unhindered receipt of any information about the activities of GSK;
• receiving a share of property, in addition to the indivisible fund, when the garage cooperative is liquidated, etc.

The chapter must also contain the duties of a member of the cooperative:

• compliance with the provisions of the charter and decisions of the governing bodies;
• compliance with fire safety, technical, sanitary standards and rules for maintaining a garage box;
• fully participate in all types of financial activities of GSK, etc.

Conditions under which exclusion from the cooperative is possible:

• systematic non-payment of contributions;
• violation of the provisions of the charter of the garage construction cooperative and the rules for maintaining a garage box;
• damage to the property of GSK, its activities or reputation.

There should also be provisions on how to voluntarily leave the garage cooperative.

6. Reorganization and liquidation of the company. Affiliation, merger, division, separation or transformation, as well as liquidation of a cooperative must be carried out by a unanimous decision of the General Meeting. The following describes the conditions for the liquidation of a garage cooperative, usually these are:

• decision of the general meeting;
• court statement;
• financial insolvency (bankruptcy) of the organization. Then the organizational measures for the liquidation of the GSK must be prescribed.

7. Reporting and accounting in the cooperative. The organization must maintain statistical, operational and accounting records and submit reports on all its activities. Every year an independent audit of the financial activities of GSK must be carried out.

Garage cooperative: how to open a successful financial organization

The source of the property of the GSK, as the standard “garage cooperative statute” states, is the contributions of its shareholders. The Civil Code of the Russian Federation allocates only share and additional contributions. Here are some typical fees that can be written into the charter before creating a garage cooperative.

1. Entry fee to a garage cooperative - financial resources paid by a new member for registration and expenses for completing all documentation for joining the garage cooperative.
2. Membership fee is financial resources contributed by GSK shareholders for the salaries of its employees and other current expenses.
3. Share contribution. It's not necessarily money. You can also contribute securities or other property, including property rights. The assessment of such a contribution must be made by mutual agreement of all shareholders of the cooperative.
4. Additional payment. Financial funds paid by a member of an organization to cover losses of the cooperative.
5. Target contribution - financial resources allocated by the members of the GSK for the purchase or creation of common garage property or for its modification - replacement, major repairs, modernization. It is the responsibility of the chairman of the garage cooperative to ensure that all these dues are paid on time.

The size of the share contribution should be determined as the quotient of dividing the amount of financial costs for construction (according to the estimate) by the number of car seats. The company's charter must provide for the possibility of changing the size of the share contribution in the course of updating the estimate at different stages of construction.

A peculiarity of the organization of a garage construction cooperative is that the admission of new shareholders is carried out gradually, throughout the entire period of construction of the garages. Therefore, it is convenient to calculate the membership fee according to the following scheme:

1. Calculate the garage cooperative's general operating expenses for the entire year.
2. Divide the sum of all expenses for this estimate by the projected number of car spaces in the public complex and get the annual membership fee for one car space.
3. Determine the size of the annual membership fee in proportion to the number of those declared before joining the garage cooperative, the shareholder for the purchase of places, regardless of the time of entry.

Before the start of operation, all property is the property of the cooperative as a legal entity, but subject to the state. registration of the right to it. But the members of the cooperative themselves do not need to register the transfer of ownership from the very beginning, as the Civil Code obliges in other cases (Civil Code of the Russian Federation, Article 223, paragraph 2). The law establishes that car spaces in a working garage belong to the members of the GSK who have made full share contributions (Civil Code of the Russian Federation, Article 218, paragraph 4). In other words, the property rights of a member of a cooperative are independent of the circumstances of its state. registration. After completion of construction, only common areas remain on the balance sheet of the association. The garage cooperative passes into the status of common shared ownership (Civil Code of the Russian Federation, Art. 244).

The daily activity of garage cooperatives is the operation of garage boxes; it does not pursue the goal of making a profit from it.

But GSKs have the right to engage in entrepreneurial activities.

So how can you register a garage cooperative so that it makes a profit?

Commercial activities may include leasing vacant premises and common areas, providing paid services to vehicle owners for the maintenance and repair of vehicles.

Important! In this case, the GSK accounting department must master separate accounting of receipts and expenses of financial resources that would relate to non-profit and commercial entrepreneurial activities.

Income that is not taken into account when calculating the tax base relating to income tax and targeted income, among other things, is prescribed in Chapter 25, Article 251 of the Tax Code of the Russian Federation “Organizational Income Tax”.

These include targeted revenues necessary for the maintenance of non-profit associations and their conduct of the activities provided for by the charter. Funds must come free of charge from individuals and other organizations and be used for their intended purpose.

According to the provisions of Article 251, paragraph 2, paragraph 1 of the Tax Code of the Russian Federation, the targeted incoming funds include shares, entrance and membership fees. Therefore, before registering a garage cooperative, please note: they are not taken into account when calculating the tax base for income tax for those legal forms of non-profit associations that have the right to accumulate them. If separate financial accounting is not maintained in the GSK, then the targeted financing will be subject to profit taxation (Tax Code of the Russian Federation, Article 251, paragraph 1, paragraph 14).

It is worth noting that money collected from members of garage cooperatives to pay for maintenance, maintenance and current repairs of property and to pay for received utilities are not targeted funds (under paragraph 2 of Article 251 of the Tax Code of Russia) are not. The specified revenues are the revenue received by the garage-construction cooperative for the services provided to it; it is subject to accounting when calculating the tax base for income tax.

Salaries of GSK employees are subject to unified social tax, as well as contributions for compulsory pension insurance in the general manner.

The cooperative's income from commercial activities must be distributed among its shareholders (Civil Code of the Russian Federation, Article 116, paragraph 5). The Law on Consumer Cooperation uses the term “cooperative payment” for this situation. By the way, before leaving the garage cooperative, its member has the right to an annual payment of such income. But do not forget that the income of members of the cooperative is subject to additional tax: personal income tax is withheld at the rate of 13%.

And for its shareholder organizations, the garage does not act as a tax agent. Such income of the organization should be taken into account independently (as a component outside of sales revenue).

GSK pays property tax only for property that is listed on its balance sheet. In the balance sheet liability, additional capital is established in accordance with this share in account 83 (letter of the Ministry of Finance of the Russian Federation No. 16-00-14/390 dated 14/8/01). For car spaces that are owned by members of the garage community, the owners are required to pay property tax.

You also need to take into account this fact: registration of a garage construction cooperative gives the organization the right to switch to a simpler taxation scheme.

Privatization of land in a garage cooperative

In the vast majority of garage cooperatives, land is provided to them for construction on the basis of indefinite, in other words, permanent use. Therefore, ownership rights to these lands remain with the state (or local government). In order to become the legal holder of such a plot of land, it is necessary to privatize the land in a garage cooperative (to be more precise, buy it from state or municipal property).

The Land Code of Russia declares the exclusive rights of the garage owner to purchase the land plot under this property. The cost of this financial transaction should be established by regional legislative bodies. Most often it depends on the location of a given plot, but in any case it cannot be higher than its cadastral value.

It is worth saying that you can buy a plot of land as your own only if the garage on it is a separate structure with its own foundation, entrance, etc. If you have a box in one property garage complex, then the lands of such garage cooperatives are indivisible. The issue of indivisibility or divisibility is decided by regional bodies of architecture and land relations. In this case, you will be able to buy only a share in the rights of one shared ownership of all the lands under the garage boxes of the cooperative. In addition, before opening such a garage cooperative, regarding an undivided land plot, it makes sense to conclude a lease agreement with a plurality of individuals on the part of the tenant. The decision to purchase or lease a plot of land must be made at a general meeting of shareholders of the company, which is then registered in the constituent documents of this garage cooperative. In order to buy the land under garage boxes into common shared ownership, it is necessary that membership in your garage cooperative, as well as the ownership rights of all cooperative members to the boxes, be properly registered.

Now let's talk about how land ownership is formalized.

It is necessary to apply for the purchase of rights to a plot of land. If it is necessary to privatize a single plot of land for garage boxes, the application must be one - on behalf of all shareholders of the cooperative. We submit the application to the local administration. We add to it the documents that appear in the “List of documents attached to the application for the acquisition of rights to a plot of land that is in state or municipal ownership...”. This list was approved by order of the Ministry of Economic Development and Trade of Russia. These are the documents:

• a copy of your general passport;
• a copy of a document confirming the right of a representative, if the application is submitted by a representative;
• certificate of ownership of real estate (extract from the Unified State Register);
• an extract from the Unified State Register of Rights to the plot of land being purchased (as a rule, these are rights to perpetual use, which are issued before creating a garage cooperative);
• if there is no registered right to a given plot of land, you must attach to the documents a reasoned refusal to provide you with information from the state registration authorities (GosRosreestr);
• cadastral passport of the land plot, order it from the regional body of the Federal Service for State Registration, Cadastre and Cartography on the basis of the title document for the land plot - issuing such documents is the responsibility of the chairman of the garage cooperative;
• a copy of the document granting the right to perpetual use of a plot of land or the right to lease it (this is the very document of title to the land).

The regional administration reviews your application for about 30 days. During this time, she will decide whether to grant ownership of the plot or lease it to the cooperative.

Within up to a month after the relevant decision is made, the regional administration prepares a draft purchase/sale or lease agreement. Then she sends it to you with a corresponding offer to conclude it.

After all the necessary formalities, the transfer of ownership must be properly registered.

Fire safety in a garage cooperative, as well as the procedure for maintaining individual garages

Completing the registration of a garage construction cooperative will be very problematic if you do not take mandatory measures to ensure fire safety. Before registering a garage cooperative, the following measures will be necessary.

1. Organization of fire protection activities.
2. Carrying out the design and installation of fire protection systems. This should include fire alarms, smoke removal installations, fire extinguishing systems, warning systems, as well as management of evacuation of people in case of fire.
3. Conducting fire audits and examinations and preparing a “fire safety declaration”.
4. Conducting an independent fire risk assessment.
5. Calculation and preparation of evacuation plans.
6. Training of GSK members according to the fire minimum program. Before joining a garage cooperative, new members must undergo appropriate training. Organizing and conducting fire evacuation training.
7. Development of organizational and administrative documentation on fire safety.

In practice, fire safety measures in a garage cooperative look like this.

If the number of car spaces in the GSK exceeds 25 units, then a plan for the placement of cars must be developed, which would describe the priority and procedure for their evacuation in case of fire.

In garage-building cooperatives, according to fire safety rules, it is prohibited:

• installing cars in a quantity that exceeds the norm, violating their placement plan, reducing the gap between cars;
• obstruction of exit gates and driveways;
• carrying out forging, thermal, welding, painting and woodworking work and washing parts using flammable liquids, as well as flammable liquids;
• keep cars with open fuel tanks, as well as with oil or fuel leaks;
• refuel cars and drain fuel from them;
• charge batteries directly on cars;
• warm up engines using open fire (bonfires, torches, blowtorches), use open fire for lighting;
• store household items and furniture made of flammable materials in garages;
• store fuel reserves of more than 20 kg and motor oil reserves of more than 5 kg;
• leave vehicles unattended if there is a fuel leak from the fuel tank, carburetor or gas line. Sanctions for violating these rules should include strict measures, and one of them is forced withdrawal from the garage cooperative.

Fuel and oil should only be stored in secure, tightly closed containers.

Garages must be kept clean at all times. Spilled fuel and oil must be immediately covered with sand and removed from the premises.

It is strictly forbidden to park cars in GSK driveways and fire breaks. All garages must be equipped with fire extinguishers and sandboxes.

The use of fire equipment and equipment for purposes other than their intended purpose is strictly prohibited.

In the event of a fire, you must:

• immediately report the fire to service 01 and indicate the exact address;
• before the fire brigade arrives, take all measures to evacuate property and people;
• start extinguishing the fire using available means - water, fire extinguishers, sand, etc.