When creating a non-profit organization, the founders or participants must determine the main and additional types activities reflected in All-Russian classifier species economic activity. They are determined based on the content of the goals for which the non-profit organization was created.

A non-profit organization may carry out one type of activity or several types of activities not prohibited by law Russian Federation and corresponding to the goals of the non-profit organization, which are provided for by its constituent documents.

The legislation of the Russian Federation may establish restrictions on the types of activities that non-profit organizations have the right to engage in individual species.

Certain types of activities can be carried out by non-profit organizations only on the basis of special permits (licenses). The list of these types of activities is determined by law. Licensed activities are carried out only after obtaining a license in the manner prescribed by law.

A license is a permission (right) for an entrepreneur to carry out a certain type of activity under the conditions specified in it. Licensed activities usually require special knowledge, are extremely profitable, and require more careful control by the state in order to protect the interests of citizens. Licensing can be established both in relation to entrepreneurial activity itself, which is of a continuous nature, and individual operations within the framework of one type of activity. Licensing refers to the activities of the state, represented by licensing authorities, in issuing, suspending or revoking licenses, as well as monitoring compliance with their conditions.

The terms of the license include, first of all, quantitative indicators, technical parameters, temporary, territorial and other boundaries of the licensed type of activity. Other conditions may relate to the legal entity itself and contain a list of powers that constitute its competence to carry out the licensed type of activity. Sometimes the law requires that while carrying out a licensed activity, a non-profit organization must not engage in any other activity. This type of activity becomes exclusive to one business entity.

Some types of activities subject to licensing are listed in Art. 17 of the Federal Law of August 8, 2001 No. 128-FZ “On licensing of certain types of activities.” This list includes those that relate to aviation and medical equipment, encryption tools, electronic digital signatures, means of protection and obtaining confidential information, weapons and military equipment, hazardous production facilities, explosive materials, oil and gas, pharmaceutical industry, transportation and transport, investment and non-state pension funds, auditing and other activities. Other types of activities, in particular, such as stock exchange, banking, notary, insurance, telecommunications, foreign economic, professional activity On the market valuable papers, are governed by other federal laws. The main principles of licensing are:

Ensuring the unity of the economic space on the territory of the Russian Federation;

Establishment of a unified list of licensed types of activities;

Establishment of a unified licensing procedure on the territory of the Russian Federation;

Establishment of licensing requirements and conditions by regulations on licensing specific types of activities; transparency and openness of licensing;

Compliance with the law when licensing.

When reorganizing a non-profit organization, the legislation does not provide for the possibility of re-issuing a license to a new legal entity that arose as a result of the reorganization.

Non-profit organizations can conduct entrepreneurial activity, but only insofar as it serves to achieve the goals for which the non-profit organization was created. The following are recognized as entrepreneurial activities:

1) production of goods, performance of work and provision of services that generate profit and meet the goals of creating an NPO;

2) acquisition and sale of securities;

3) implementation of property and non-property rights;

4) participation in business societies and participation in limited partnerships as an investor.

The legislation of the Russian Federation may establish restrictions on business activities non-profit organizations individual species. Restrictions may also be established on non-profit organizations making donations to political parties, their regional branches, as well as to election funds and referendum funds.

A non-profit organization can carry out entrepreneurial activities only insofar as it serves to achieve the goals for which it was created. Such activities include the profit-generating 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 an investor.

The entrepreneurial activity of non-profit organizations involves the organization's participation in various contractual relations, its performance of legal actions related to the fulfillment of contractual and other obligations, the filing of claims and suits, etc. All legal actions a non-profit organization performs on its own behalf at its own risk. A necessary condition participation of non-profit organizations in business activities is state registration her. It should be noted that a non-profit organization has the right to engage in either one type of activity, for example, participate in the real estate market as a realtor, or engage in several types of activity at once, and in both cases it must be an activity not prohibited by the legislation of the Russian Federation and corresponding goals of the organization's activities.

A non-profit organization keeps records of income and expenses for business activities.

In the course of carrying out economic activities, non-profit organizations, within their competence, can cooperate with all interested enterprises, public and scientific organizations, legislative and executive power, foreign and international organizations and other legal entities and individuals.

The organization has the right to independently determine the directions of its activities, the strategy of cultural, aesthetic, economic, technical and social development.

In the interests of achieving the goals provided for by the charter, a non-profit organization may create other non-profit organizations and join associations and unions.

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

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

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

Types of non-profit organizations and purposes of their creation

In accordance with the Law of the Russian Federation “On Non-Profit Organizations”, NPOs operate in the established forms:

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

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

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

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

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

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

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

The annual financial statements of NPOs include:

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

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

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

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

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

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

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

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

1. A non-profit organization may carry out one type of activity or several types of activities that are not prohibited by the legislation of the Russian Federation and correspond to the goals of the activities of the non-profit organization, which are provided for by its constituent documents.

The main activities of budgetary and state institutions are recognized as activities directly aimed at achieving the goals for which they were created. An exhaustive list of activities that budgetary and government institutions can carry out in accordance with the purposes of their creation is determined by the constituent documents of the institutions.

The legislation of the Russian Federation may establish restrictions on the types of activities that non-profit organizations of certain types have the right to engage in, and in the case of institutions, including certain types.

Certain types of activities can be carried out by non-profit organizations only on the basis of special permits (licenses). The list of these types of activities is determined by law.

Materials published by a non-profit organization performing the functions of a foreign agent and (or) distributed by it, including through means mass media and (or) using the Internet information and telecommunications network, must be accompanied by an indication that these materials were published and (or) distributed by a non-profit organization performing the functions of a foreign agent.

ConsultantPlus: note.

Paragraph 1 item 2 art. 24 (regarding the acquisition and sale of securities and participation in limited partnerships as a depositor) does not apply to budgetary and government institutions.

2. A non-profit organization may carry out entrepreneurial and other income-generating activities only insofar as this serves to achieve the goals for which it was created and corresponds to the specified goals, provided that such activities are indicated in its constituent documents. Such activities include the profit-generating 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 an investor.

(see text in the previous edition)

The legislation of the Russian Federation may establish restrictions on the entrepreneurial and other income-generating activities of certain types of non-profit organizations, and in the case of institutions, including certain types.

(see text in the previous edition)

3. A non-profit organization keeps records of income and expenses for business and other income-generating activities.

(see text in the previous edition)

3.1. The legislation of the Russian Federation may establish restrictions on non-profit organizations making donations to political parties, their regional branches, as well as to election funds and referendum funds.

4. In the interests of achieving the goals provided for by the charter of a non-profit organization, it may create other non-profit organizations and join associations and unions.

A budgetary institution, with the consent of the owner, has the right to transfer funds to non-profit organizations as their founder (participant) (unless otherwise provided by the terms of provision Money) and other property, with the exception of especially valuable movable property assigned to it by the owner or acquired budgetary institution at the expense of funds allocated to him by the owner for the acquisition of such property, as well as real estate.

Non-profit organizations are a popular way of creating a unified society, the purpose of which is not to make money. The direction of the case directly affects the type of association. Examples of non-profit organizations in Russia are the Cinema Fund, Rusfond and others.

The regulation of NPO activities takes into account the following laws:

Added to this list are special laws that apply to partnerships and cooperatives.

NPO classification

NPOs are divided into classes depending on their basis:

• organizational and legal form
• focus group
• form of interaction with the state
• the target audience
• purpose of creation

The classification is used for the process of forming and using forms of associations (Table 1).

The classification of NPOs is much broader than that of commercial ones. This is clearly visible when comparing the number of organizational and legal forms (there are 11 in NPOs, and 6 in commercial ones).

About what non-profit organizations are, watch the video:

Autonomous NPOs

ANO is considered a status on the basis of Federal Law No. 7 and Art. 123.24 of the Civil Code of the Russian Federation. ANO is a unitary organization, which is characterized by the following characteristics:

• no membership
• created through voluntary funding
• services are provided for non-profit activities in the field of science, education, culture, healthcare

It is allowed if the ANO has one founder.

At first glance, autonomous non-profit organizations and charitable foundations have much in common, but these are completely different concepts of organizations. The former provide services for individuals and legal entities in non-commercial activities. The latter provide selfless assistance to people in certain situations.

Founders who transfer their funds to an autonomous non-profit organization lose the right to own these benefits. It will also be impossible to return the transferred property or cash equivalent if the founders leave.

Religious NPOs

Religious and religious organizations are defined as a collection of persons who have formed a group for the joint practice of religion or its promotion. To legitimize an organization, you will need to register as a legal entity. Religious and cult NPOs include associations of such groups, a coordinating and governing body.

The action of an NPO is permitted only if the internal laws of the organization do not contradict the legislation of the Russian Federation.

The sole owner of the property is herself religious organization. All property transferred to the organization cannot be appropriated by its founders.

Consumer or service cooperatives

The purpose of membership is to satisfy the wishes of the participating individuals, for which property contributions are introduced.

Establishes the amount of membership fees, the procedure for making payments, and liability for non-compliance with duties.

A prerequisite for compiling the name of a cooperative is the presence of an indication of the main purpose of the activity and the inclusion of words characterizing the classification of the association.

Every year, cooperative members approve a balance that must be replenished from losses within three months. If this does not happen, the cooperative is liquidated in judicial procedure at the request of creditors.

The form of activity of a cooperative may vary. The main condition is the activity of a non-commercial nature, which is designed to meet the needs of payers.

A non-profit charitable organization may be called a foundation or an institution. The activities of such NPOs are strictly controlled. Organizations have special requirements for this type of organization. But the charitable foundation has the right to count on tax benefits from the government.

Charity means any selfless activity in relation to individuals and legal entities. The collegial supreme body that oversees the activities of the organization performs its duties free of charge.

For property charitable organizations a number of restrictions apply:

Public associations

Allows the creation of groups of people who have common interests that need to be satisfied. NGOs are not allowed to set goals that are not specified in the Charter.

All members of the association must obey the approved Charter, which does not contradict the legislation of the Russian Federation. Participants of the organization have equal rights with the possibility of exclusion in accordance with the statutory procedure.

Unitary NPOs

Unitary NPOs mean legal entities that do not wish to derive financial profit from their activities. NDOs have the following distinctive features:

Examples of NPOs in Russia

Examples of NPOs existing in the Russian Federation:

• Russian Cultural Foundation: a foundation dedicated to ensuring civic engagement in the cultural sphere
• Rugby Premier League: a non-profit partnership dedicated to hosting the Russian Rugby Championship
• Moscow Architectural Society: public organization dedicated to popularizing the field of architecture in general

All about Russian NGOs on video:

There are many types of non-profit organizations in the Russian Federation. All of them have one thing in common - they do not set themselves the need to earn money. And anyone can create their own NPO.

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In the category of the most common organizational structures Russia includes companies. And, although their formation is not related to business and income generation, NPOs are related to profit-generating activities. We will look at what the main activities of NPOs are in our material.

Basics

Non-profit associations do not have the right to engage in business for the purpose of generating income, however, such activities aimed at achieving the goals of the organization are not prohibited (Law No. 7-FZ of the Russian Federation, Chapter 4). Russia encourages the formation of NPOs at the legislative level; the state provides special benefits for non-profits. commercial structures. The definition of organizations of this format is prescribed in Art. 50 Civil Code of the Russian Federation.

The creation of an NPO is aimed at conducting core activities, which are supported by the state in order to implement social programs. These include:

• . The main tasks of organizations are services in the field of law, sports, science, healthcare, education (Article 123.24 of Law No. 51-FZ).
• . The material base is the share contributions. The company is created on the basis of membership, and its activities are aimed at obtaining services (goods) for the organization’s own needs (Article 123.2 of Law No. 51-FZ).
• Funds. The work of organizations is aimed at goals that are useful to society. Associations of this type do not have membership, and their main instrument is the use of property and funds formed by the founders (Article 123.17 of Law No. 51-FZ).
• Public and religious associations. They are created on the basis of the unity of views of the founders. The activities of the structure are aimed at achieving the main goals of NPO participants (Article 123.26 of Law No. 51-FZ).
• State corporations. The founder of the organization is the state. The work of the organization is aimed at performing public, managerial or social tasks(Article 123.21 of Law No. 51-FZ).
• Non-profit partnerships. Created by citizens of the Russian Federation or legal entities. The association is based on the membership of NPO participants (Article 8 of Law No. 7-FZ of the Russian Federation).
• Associations of legal entities (associations, unions). NPOs are created for the purpose of protecting property rights (Article 123.8 of Law No. 51-FZ).

What's special?

All areas of non-profit organizations have features that distinguish them from standard commercial companies. The work of organizations of this form is focused on social goals, the association does not need to form a legal entity; there are some restrictions in the process.

Entrepreneurial activity for the purpose of generating income is prohibited by law, but the provision of paid, management services, conducting training programs and educational events is not prohibited. The main condition is that the flow of profit must be directed towards achieving the objectives for which a specific NPO structure was created.

Unlike commercial structures, some forms of NPOs operate without official registration. These include social movements, foundations, and amateur organizations. In this case, associations are deprived of the rights of legal entities and do not act as subjects of civil legal relations.

Not every non-profit organization can be declared bankrupt standard procedure. The process of liquidation of NPOs does not affect political parties, institutions, and religious communities, since in these structures there is no division of property. Although specific period There is no non-profit organization; the law allows for the formation of a non-profit company with a limited period of validity.

Areas of activity

Depending on the structure of organizations, the main field of activity of NPOs covers the following areas:

• Healthcare.
• Charity.
• Social protection.
• Education.
• Legal protection.
• Culture.
• Religion.
• Ecology.
• Housing problems.
• Relations of an interethnic nature.
• Analytics.
• Areas of professional level.
• Development civil defense population.

According to current legislation Russian Federation, NPOs can engage in one or more types of activities, the directions of which are specified in (Law No. 7-FZ, Art. 24).

Main positions

A non-profit organization acts as an entity that unites citizens to participate in solving social and public problems. The principles for the creation and existence of NPOs must correspond to the scope of activity and the foundations of the organization.

The existence of NPOs is based on maintaining the following principles:

1. Self-control. Within the association, the direction of activity is monitored and its quality is systematically assessed.
2. Public benefit. The organization implements and supports the interests of society, attracts the attention of the authorities and the media to problems of a social nature.
3. Cooperation. The NPO develops partnerships with interested parties to achieve the goals of the association.
4. Responsibility. The association is responsible to target audience, society and must consider the consequences of its work for environment, citizens, other associations.
5. Legal norms. The activities of NPOs do not contradict the law and are subject to constituent documents organizations.
6. Availability. Information about the activities, missions and income of the association is open to interested citizens. An NPO may block access to data, the disclosure of which may negatively affect its existence, unless this is prohibited by law.
7. The freedom of action. The association is free to choose the direction of activity and the method of achieving its goals. NPOs openly express their position and support it regarding social problems.
8. Democratic governance. The leadership of the NPO informs members about the missions, legal conditions and objectives of the organization. The work is carried out on the principle of mutual respect and democracy. NPO members have the right to openly discuss issues related to the goals and work of the organization.

An NPO may block access to data, the disclosure of which may negatively affect its existence, unless this is prohibited by law.

A non-profit organization does not use its advantages to discriminate against other organizations. Actions or inactions of NPOs should not lead to negative results or infringement of the rights of other companies.

Conclusion

Nonprofit organizations have a specific goal that improves the situation of individuals social groups. The main activities of an NPO must strictly comply with the company's founding documents, support the principles of its existence and work for the benefit of the public.