And does not distribute the profit received between participants. Non-profit organizations can be created to achieve social, charitable, cultural, educational, scientific and management goals, in the areas of protecting the health of citizens, development physical culture and sports, satisfying the spiritual and other non-material needs of citizens, protecting the rights and legitimate interests of citizens and organizations, resolving disputes and conflicts, providing legal assistance, as well as for other purposes aimed at achieving public benefits. Non-profit organizations have the right to engage in entrepreneurial activities only if this activity aimed at achieving the goals of the organization.

Types of non-profit organizations

Notes

see also

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See what a “Non-profit organization” is in other dictionaries:

See non-profit organization Dictionary of business terms. Akademik.ru. 2001... Dictionary of business terms

non-profit organization- An organization that does not have profit as its main goal and does not distribute the resulting profit among participants. This organization can carry out business activities only insofar as it serves to achieve its goals, for the sake of... ... Technical Translator's Guide

Non-profit organization- (English non-profit organization) in the civil law of the Russian Federation, an organization that does not have profit as the main goal of its activities and does not distribute the profit received among participants. The exception is... Encyclopedia of Law

Legal dictionary

Non-profit organization- an organization that does not have profit as the main goal of its activities and does not distribute the profits received among participants. Non-profit organizations can be created to achieve social, charitable,... ... Administrative law. Dictionary-reference book

non-profit organization- according to the civil legislation of the Russian Federation, a legal entity whose main purpose is not related to making a profit and which does not distribute the profit received among participants. Legal entities that are N.O. can be created in the form... ... Large legal dictionary

Non-profit organization- NON PROFIT MAKING ORGANIZATION An organization that does not set itself the goal of making a profit, for example, a charitable organization... Dictionary-reference book on economics

Non-profit organization- 1. A non-profit organization is an organization that does not have profit as the main goal of its activities and does not distribute the profits received among participants... Source: Federal Law of January 12, 1996 N 7 FZ (as amended from... ... Official terminology

Non-profit organization- A non-profit organization is an organization that does not have profit as the main goal of its activities and does not distribute the profits received among participants. Federal Law of January 12, 1996 No. 7 Federal Law, Art. 2 ... Dictionary of legal concepts

In accordance with the civil legislation of the Russian Federation, a legal entity that does not have profit generation as the main goal of its activities and does not distribute the profit received among participants. Legal entities that are N.O. can... ... Encyclopedic Dictionary of Economics and Law

Books

• Non-profit organizations. Legal regulation, accounting and taxation, Mityukova Elvira Sayfullovna. The book “Non-Profit Organizations: Legal Regulation, Accounting and Taxation” (3rd ed., additional and revised) explains issues related to the peculiarities of registration,…

Non-profit legal entities- this is an organization that does not have income generation as its main goal and does not distribute the resulting net income among participants.

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

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

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

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

Let's consider the organizational and legal forms of non-profit legal entities.

Institution. Article 8 of the Law “On Non-Profit Organizations” gives the concept of an institution. An institution is an organization created and financed by its founder to carry out managerial, socio-cultural or other functions of a non-profit nature.

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

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

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

Institutions are bodies government controlled(as subjects of civil law), educational, cultural and sports institutions, etc.

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

If the institution does not have enough Money To satisfy the claims of its creditors, the owner of the property bears subsidiary liability for the obligations of the institution.

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

According to Art. 11 of the Law of the Republic of Kazakhstan “On Non-Profit Organizations” and Art. 106. Civil Code. A public association is an organization created as a result of the voluntary association of citizens with the aim of achieving common goals that do not contradict the legislation of the Republic of Kazakhstan.

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

The goals to be achieved by a public association are not related to the receipt of profit by its members; citizens unite to satisfy their spiritual and other non-material needs.

The need to determine the legal status of public

associations in the Civil Code is associated exclusively with their participation in

property relations and the limits of civil legal regulation relations associated with their establishment and activities must be limited to the specified area. The legal status of public associations is also determined by the Law of the Republic of Kazakhstan “On Property Associations”, detailed by special legislative acts regulating relations on the creation and activities of their specific types.

The property of a public association belongs to it by right of ownership. Participants (members) of public associations do not have rights to the property transferred by them to these associations, including membership fees.

Non-profit joint stock company.

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

A non-profit joint-stock company is a legal entity that issues shares in order to raise funds to carry out its activities, the income of which is used exclusively for the development of this company. Non-profit joint stock companies do not have the right to issue preferred shares, derivatives and convertibles valuable papers.

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

A company established as a non-profit organization cannot be transformed into a commercial organization in the same way that a company established as a commercial organization cannot be transformed into a non-profit organization.

Consumer cooperative.

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

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

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

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

Income received by a cooperative cannot be distributed among its members and is used for statutory purposes.

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

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

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

Public fund.

A public foundation is a non-profit organization that does not have a membership, established by citizens and (or) legal entities on the basis of voluntary property contributions, pursuing social, charitable, cultural, educational and other socially beneficial goals. Main feature fund is that the persons who established the fund do not acquire membership in it and do not directly participate in the management of its affairs.

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

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

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

The Charter defines the individual and collegial governing bodies of the public fund. These may be at the discretion of the founders, for example, president, chairman, director, Council, board, meeting of founders. Most often, a board of trustees of the fund is created, which oversees the activities of the fund,

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

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

Religious association.

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

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

A religious association can be created by a group of citizens of at least 10 people.

According to Part 1 of Article 8 of the Law “On religious associations» the charter submitted for registration must indicate:

name, location of the religious association and the territory within which it operates;

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

rights and obligations of a religious association;

the procedure for forming the property of a religious association;

the procedure for making changes and additions to the charter of a religious association;

procedure for reorganization and liquidation of a religious association.

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

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

An analysis of the registration of public associations showed that the growth of registration of public associations has increased, the activities of which are aimed mainly at satisfying professional and amateur interests, the development of scientific, technical and artistic creativity, environmental protection, participation in charitable activities, carrying out cultural, educational, sports and recreational work. Statistics show that the largest number of public and religious associations are registered in South Kazakhstan, East Kazakhstan, Almaty, Zhambyl regions, and Almaty.

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

Commercial organizations in order to coordinate their entrepreneurial activity, provision and protection of common property and other interests can be by agreement among themselves, as well as jointly with non- commercial organizations create associations in the form of associations (unions).

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

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

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

In the Law of the Republic of Kazakhstan “On Non-Profit Organizations” Art. 17 of which states that non-profit legal entities can be created in a different organizational and legal form. In a different organizational and legal form, notary chambers, bar associations, chambers of commerce and industry, chambers of auditors, cooperatives of apartment owners, and other non-profit organizations can be formed.

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

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

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

2.2. A non-profit organization - a provider of socially useful services is understood as a socially oriented non-profit organization that, for one year or more, provides socially useful services of appropriate quality, is not a non-profit organization performing the functions of foreign agent, and has no debts on taxes and fees, other mandatory payments provided for by the legislation of the Russian Federation.

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

(see text in the previous edition)

4. In this Federal Law, a foreign non-profit non-governmental organization is understood as an organization that does not have profit as the main goal of its activities and does not distribute the profits received among participants, created outside the territory of the Russian Federation in accordance with the legislation of a foreign state, the founders (participants) of which are not government agencies.

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

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

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

ConsultantPlus: note.

Clause 6 Art. 2 does not apply to religious organizations, associations of employers, Chamber of Commerce and Industry, state corporations, state-owned companies, as well as NPOs created by them, state and municipal institutions, and international foundations.

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

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

This activity is carried out in the following forms:

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

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

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

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

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

– lack of profit as the main goal of activity;

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

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

– special legal personality;

– the intended use of the property remaining during liquidation 1.

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

Due to the above, another researcher – D.V. Novak proposes to highlight only one universal characteristic of a non-profit organization - impossibility of distribution between participants of the received profit 1 . D.I. takes a similar position. Stepanov 2, who identifies two main approaches to distinguishing legal entities into commercial and non-profit: functional (“altruistic”) and economic.

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

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

The use of a functional approach will be an obstacle to the development of the activities of non-profit organizations in Russia, since it is based on regulatory and even licensing procedure creation of such legal entities. This can actually make this form of organization completely unattractive for participation in civil law transactions. With this approach, it will be necessary to clearly develop criteria for the “goals of activity” of a non-profit organization, as well as specific types of these goals, which should be non-commercial in nature, which, in the opinion of D.I. Stepanov, it’s very difficult to do. 1

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

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

– subject of activity (conducting business transactions or solving managerial, socio-cultural and other problems).

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

This approach has not become widespread in domestic civil law. The term “civil” in our situation cannot be considered successful, since, due to its multi-conceptual nature, it does not allow us to distinguish such an organization from a commercial one. If a non-profit organization is a civil organization, then why can’t a commercial organization be “civil”?

Analyzing all the above points of view, Nuzhdin T.A. believes that the legislation should retain two main features that characterize a non-profit organization - the main purpose of the activity of such an organization cannot be making a profit, and such profit should not be distributed among the participants of this legal entity. 1

To give the first of these characteristics a basic character, it is necessary to clarify terminologically at the legislative level the ability of a non-profit organization to engage in entrepreneurial activities, replacing the corresponding construction with “auxiliary economic activities”. Other features of a non-profit organization (special legal personality and the targeted nature of the use of property during the liquidation of a non-profit organization) should be optional and take into account the specifics of a particular organizational and legal form. Special legal personality will not be a universal feature due to the possibility for a non-profit organization to carry out other “auxiliary economic activities”. 2

According to Art. 2 of the Law on Non-Profit Organizations, a non-profit organization is an organization that does not have profit as the main goal of its activities and does not distribute the profits received among its participants. The law also stipulates that non-profit organizations can be created to achieve social, charitable, cultural, educational, scientific and managerial goals, to protect the health of citizens, develop physical culture and sports, satisfy the spiritual and other non-material needs of citizens, protect rights and legitimate interests citizens and organizations, resolving disputes and conflicts, providing legal assistance, as well as for other purposes aimed at achieving public benefits.

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

– social support and protection of citizens;

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

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

– environmental protection and animal welfare;

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

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

– prevention of socially dangerous forms of behavior of citizens;

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

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

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

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

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

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

The distinction between commercial and non-profit organizations, as noted in the literature 1, is a weak point of modern civil legislation. The organizational and legal form of a legal entity is a set of specific characteristics that are objectively distinguished in the system of general characteristics of a legal entity and significantly distinguish this group of legal entities from all others. Therefore, if the features organizational structure legal entity, ways of separating its property, its responsibility, ways of speaking in civil circulation (at least one of these aspects) distinguishes it from among the others, then we are dealing with an independent organizational and legal form of a legal entity. Otherwise we're talking about about certain types of organizations within the same organizational and legal form.

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

For example, an educational institution may conduct business activities provided for by its charter, including the sale and rental of its property; provide paid educational services etc. Moreover, from a fiscal point of view, the activities of an educational institution for the sale of products (works, services) produced by it are classified by law as entrepreneurial only to the extent that the income received from this activity is not sent directly to this educational institution and (or) to direct needs for provision, development and improvement educational process(including wages) in that educational institution(Article 47 of the Federal Law of July 10, 1992 “On Education” 1).

In legislation governing legal status individual species non-profit organizations, a very strange principle prevailed. The basis of legal regulation is not the specifics legal form, the structure of subjects of law (as one might expect), and the specifics of the scope of their activities. Thus, the Federal Law “On Agricultural Cooperation” dated December 8, 1995 No. 193-FZ 2 combines in one document the rules governing the situation of both production and consumer cooperatives in agriculture, seeing in them much more similarities than differences. Similarly, the Federal Law “On Charitable Activities and Charitable Organizations” dated August 11, 1995 No. 135-FZ 3 brings together such different types of legal entities as foundations, public organizations, institutions only on the grounds that they are engaged in charity. According to Sergeev A.P. And Yu.K. Tolstoy, the unproductiveness of such a legislative approach is obvious. 1

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

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

Fourthly, upon liquidation of a non-profit organization, the property remaining after satisfying the claims of creditors is directed in accordance with its constituent documents for the purposes for which it was created and (or) for charitable purposes, unless otherwise provided by law. In cases where its use in accordance with the constituent documents of a liquidated non-profit legal entity is impossible, the property turns into state income (Clause 1, Article 20 of the Law on Non-Profit Organizations). The exception is consumer cooperatives and non-profit partnerships, the members of which have the right to receive a liquidation quota, unless otherwise provided by law or the constituent documents of a given legal entity (clause 7, article 63 of the Civil Code; clause 3, article 8 of the Law on Non-Profit Organizations).

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

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

1.2. Types of non-profit organizations

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

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

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

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

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

3) organizing mutual and public benefits. I. V. Nikiforov classifies mutually beneficial organizations as organizations focused on the mutual benefit of their members (unions and associations, consumer non-profit organizations and non-profit partnerships). According to the scientist, public benefit organizations should include those organizations whose goals lie in the sphere of the functioning of society, and not in the own interests of the participants. 1

The lack of clear criteria for the classification of non-profit organizations in the civil doctrine was the reason that at the legislative level a whole pile of contradictory legal acts regulating various organizational and legal forms of non-profit organizations has emerged. 2

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

1) consumer cooperative;

2) public or religious organization (association);

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

4) fund;

5) institution.

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

1) a non-profit partnership, including a homeowners’ association; gardening, gardening or dacha partnership;

2) non-profit partnership;

3) an autonomous non-profit organization;

4) state corporation;

5) commodity exchange;

6) chamber of commerce and industry;

7) associations of employers.

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

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

– communities of indigenous peoples of the Russian Federation. According to Art. 6.1 of the Law on non-profit organizations by communities of indigenous peoples of the Russian Federation (recognizes forms of self-organization of persons belonging to indigenous peoples of the Russian Federation and united according to consanguinity (family, clan) and (or) territorial-neighborhood principles, in order to protect their original habitat, preservation and development of traditional ways of life, economics, crafts and culture and the right to carry out entrepreneurial activities consistent with the goals for which it was created;

- Cossack societies. According to Art. 6.2 of the Law on Non-Profit Organizations, Cossack societies recognize forms of self-organization of citizens of the Russian Federation who have united on the basis of common interests in order to revive the Russian Cossacks, protect their rights, preserve the traditional way of life, economics and culture of the Russian Cossacks. Cossack societies are created in the form of farm, village, city, district (yurt), district (department) and military Cossack societies, whose members are in the prescribed manner undertake obligations to perform public or other service. Cossack societies are subject to inclusion in State Register Cossack societies in the Russian Federation have the right to carry out business activities consistent with the goals for which it was created;

– funds. According to Art. 6.2 Law on Non-Profit Organizations fund a non-profit organization that does not have membership is recognized, established by citizens and (or) legal entities on the basis of voluntary property contributions and pursuing social, charitable, cultural, educational or other socially beneficial goals;

- state corporations. According to Art. 7.1 of the Law on Non-Profit Organizations, a state corporation is recognized as a non-profit organization that does not have membership, established by the Russian Federation on the basis of a property contribution and created to carry out social, managerial or other socially useful functions. A state corporation is created on the basis of federal law. Property transferred to a state corporation by the Russian Federation is the property of the state corporation;

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

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

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

– state and municipal institutions. Article 9.1 of the Law on Non-Profit Organizations classifies as state and municipal institutions institutions that were created by the Russian Federation, a constituent entity of the Russian Federation and a municipal entity, respectively;

- budgetary institutions. According to Art. 9.2 of the Law on Non-Profit Organizations, a budgetary institution is recognized as a non-profit organization created by the Russian Federation, a constituent entity of the Russian Federation or a municipal entity to perform work, provide services in order to ensure the implementation of the powers of the respective bodies provided for by the legislation of the Russian Federation state power(state bodies) or local government bodies in the fields of science, education, healthcare, culture, social protection, employment, physical culture and sports, as well as in other areas;

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

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

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

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

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

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

2. NON-PROFIT ORGANIZATIONS AS ENTITIES OF BUSINESS ACTIVITIES

2.1 Institutions as business entities

The problem of the possibility of non-profit organizations carrying out entrepreneurial activities has been given quite a lot of attention in the literature, mainly through the prism of the fact that non-profit organizations do not have the right to carry out the corresponding activities, since this contradicts the legal essence of these legal entities. 1

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

The current legislation (Clause 2, Article 24 of the Federal Law “On Non-Profit Organizations”) determines that a non-profit organization can carry out business activities only insofar as it serves to achieve the goals for which the organization 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, and participation in business companies and partnerships as a participant.

Without a doubt, the stated legislative norm distorts the essence of a non-profit organization, essentially not distinguishing it in any way from organizations with a commercial profile of activity. As a result, the classification of legal entities in Russian civil law de. facto. is uncertain. At the same time, prohibit non-profit organizations from engaging in any additional activities within the framework of the statutory goals and objectives means blocking their activities as a whole, which can lead to the forced liquidation of a number of such organizations 1 .

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

The vast majority of institutions existing in Russia today are government institutions. The organizational and legal form of the institution turns out to be optimal for introducing into civil circulation entities that require a limited amount of rights, necessary only for the logistical support of their activities. Local and central government bodies, law enforcement agencies, which have broad powers in the field of administrative, financial, and criminal law, turn out to be rather modest subjects in the field of property and value relations. The law also allows the creation of institutions by any other entities. Limitations on this right may be contained in regulations regulating the legal status of certain types of legal entities. So, according to Part 3 of Art. 7 of the Law “On Charitable Activities and Charitable Organizations”, a charitable organization can be created in the form of an institution only if its founder is another charitable organization (of any type).

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

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

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

In turn, according to Art. 9.2 of the Law on Non-Profit Organizations, a budgetary institution is recognized as a non-profit organization created by the Russian Federation, a constituent entity of the Russian Federation or a municipal entity to perform work, provide services in order to ensure the implementation of the powers provided for by the legislation of the Russian Federation, respectively, of state authorities (state bodies) or local government bodies in the areas science, education, healthcare, culture, social protection, employment, physical culture and sports, as well as in other areas. At the same time, the law establishes that a budgetary institution carries out its activities in accordance with the subject and goals of its activities, determined in accordance with federal laws, other regulatory legal acts, municipal legal acts and the charter.

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

The budgetary institution carries out in accordance with state (municipal) tasks and (or) obligations to the insurer under mandatory social insurance activities related to the performance of work, provision of services related to its main activities, in the areas specified in the chat. 1 tbsp. 9.2 Law on Non-Profit Organizations

A budgetary institution does not have the right to refuse to carry out a state (municipal) task.

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

A budgetary institution has the right to carry out other types of activities that are not the main types of activity, only insofar as this serves the achievement of the goals for which it was created and corresponds to these goals, provided that such activities are indicated in its constituent documents.

An autonomous institution in accordance with Art. 2 of the Law on Autonomous Institutions recognizes a non-profit organization created by the Russian Federation, a constituent entity of the Russian Federation or a municipal entity to perform work, provide services in order to exercise the powers of state authorities and the powers of local government bodies provided for by the legislation of the Russian Federation in the fields of science, education, healthcare, culture , mass media, social protection, employment, physical culture and sports, as well as in other areas in cases established by federal laws (including when carrying out activities to work with children and youth in these areas). And according to Art. 4 of the Law on Autonomous Institutions defines activities directly aimed at achieving the goals for which the autonomous institution was created.

A distinctive feature of an institution is the nature of its rights to the property used. Institutions are the only type of non-profit organizations that do not have ownership rights, but only the right to operationally manage property. This determines the close property connection between the institution and its founder.

The smaller volume of rights to property (Articles 296, 298 of the Civil Code) than other non-profit organizations is compensated by the subsidiary liability of the owner for the obligations of the institution. Collection of an institution's debts can only be applied to its funds and independently acquired property 1 . Thus, the property transferred to the institution by the owner is protected from foreclosure, which is completely natural.

The constituent document of an institution is only its charter, approved by the owner. The name of the institution must include an indication of the owner of the property and the nature of the institution’s activities, for example: “Private Museum of A. A. Korneev.”

In turn, the Budget Code of the Russian Federation in Article 161 defines a budgetary institution as an organization that was created by government bodies of the Russian Federation, government bodies of constituent entities of the Russian Federation or local governments to perform managerial, socio-cultural, scientific, technical or other functions of a non-commercial nature. These activities are financed from the appropriate budget (extra-budgetary fund) according to estimates of income and expenses.

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

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

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

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

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

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

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

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

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

And the last thing that distinguishes entrepreneurial activity carried out budgetary institutions, this is the legal regime of funds received from business activities, as well as property acquired through them.

2.2. Non-profit partnerships as business entities

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

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

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

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

Typical representatives of this organizational and legal form of legal entities are horticultural, gardening and dacha non-profit partnerships 1, as well as stock exchanges 2. Commodity exchanges, by their structure, also tend to organizational form non-profit partnerships, although a number of authors distinguish them as an independent type of non-profit legal entities 3.

One of the types of non-profit partnership is a self-regulatory organization (SRO), the legal status of which is established by a separate Federal Law dated December 1, 2007 No. 315-F3 “On self-regulatory organizations" SRO unites subjects of entrepreneurial or professional activity of the same type to ensure uniform rules for its implementation and control over its implementation. In the future, it is planned that with the popularization of SROs and their creation in various fields of activity, the state will gradually abandon its supervisory functions, since they will be carried out by SROs.

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

— to ensure socio-economic needs (non-profit partnerships of residents for landscaping, for gasification of the village, horticultural, gardening or dacha non-profit partnerships);

— to satisfy sporting interests (for example, equestrian clubs);

— to satisfy common cultural interests (artists’ associations, writers’ clubs);

— for self-regulation of internal professional aspects of activities (bar associations, notaries, self-regulatory organizations of builders, appraisers), etc.

These examples are not a complete list of areas in which non-profit partnerships can be formed.

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

A non-profit partnership has the right to carry out business activities consistent with the goals for which it was created, with the exception of cases where the non-profit partnership has acquired the status of a self-regulatory organization.

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

Entrepreneurial activity is recognized as 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 (clause 2 of article 24 of the Federal Law “On Non-Profit Organizations”).

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

3. RESPONSIBILITY OF NON-PROFIT ORGANIZATIONS FOR OBLIGATIONS

Civil liability is a type of legal restoration liability and is associated with the restoration of violated rights and the forced fulfillment of unfulfilled obligations.

It occurs for violation of contractual obligations of a property nature or includes compensation for moral damage. Full compensation for harm is the basic principle of civil liability. 1

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

The features of civil liability include the following:

— measures of influence entailing unfavorable consequences of a property nature;

— compensation for the violated rights of the injured party;

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

— application of equal liability measures to different participants in civil legal relations for similar offenses.

Civil liability performs the following functions:

- compensation;

- stimulating;

- warning;

- penalty.

Forms of civil liability are:

— compensation for losses;

— payment of a penalty;

- loss of deposit;

— loss of retained, pledged property, etc.

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

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

According to O.N. Sadikov, civil liability can be defined as the application of sanctions to an offender-debtor in the interests of another person (creditor), which are expressed in unfavorable consequences property nature. The harm can be material or moral. 1

In the absence of one or more conditions of liability, it cannot be imposed unless otherwise provided by law or contract. The lack of guilt of the debtor exempts him from liability for violation of an obligation (except for special entities). Forced collection of the debtor's property, as a general rule, is possible only in judicial procedure. The application of legal restoration sanctions must be carried out on the basis of appropriate procedural forms.

One of the characteristics of any legal entity, including a non-profit one, is “independent property liability”. The ability to bear independent property liability is expressed in the fact that the organization is responsible for its obligations with the property it owns. The principle of independent civil liability of a legal entity is enshrined in Art. 56 Civil Code of the Russian Federation. 1

Responsibility should be considered from two perspectives:

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

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

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

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

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

The phrase “conflict of interest” is new to Russian civil legislation.

The essence of a “conflict of interest” is disclosed in Article 27 of the Law on Non-Profit Organizations, but the very concept of “the concept of conflict” is not given. Possible conflict situation can be traced through the completion of a transaction by a non-profit organization in which there is an interest on the part of a number of entities. Legal status interested parties, a list of possible actions - all this is clearly stated in the said article. 1

A transaction in which there is an interest gives rise to negative consequences, and a conflict of interests arises between interested parties and a non-profit organization. The introduction of a ban on such transactions reflects the possibility of participation of non-profit organizations in business activities permitted by law.

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

Thus, non-profit organizations bear responsibility on an equal basis with other legal entities.

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

When studying the issue of liability, the article pays attention to a new civil law category - conflict of interest in a non-profit organization. Unlike commercial organizations, where a conflict of interest occurs when making large transactions and transactions in which there is an interest, in non-profit organizations the category “conflict of interest” is aimed at establishing a responsible person in legal relations, which fully reveals one of the elements of the civil legal status of non-profit organizations. legal entities.
Responsibility of participants of a legal entity for the debts of the organization Procedure and features of liquidation of a legal entity within the framework of civil law Persons participating in civil proceedings Persons promoting justice in civil proceedings

In accordance with Article 50 of the Civil Code, all legal entities in the Russian Federation are divided into non-profit and non-profit ones.

The purpose of commercial organizations is to generate profit and distribute it among all participants.

The list of types of commercial organizations is closed. These include:

1) business companies and partnerships;

2) unitary, state;

3) production cooperatives.

Non-profit organizations are created. Non-profit organizations do not set the goal of making a profit. They have the right to implement, but profits cannot be distributed among participants; they are spent in accordance with the purposes for which the organization was created. When creating a non-profit organization, a bank account, budget and personal balance must be created. The list of non-profit organizations specified in the code is not exhaustive.

So what legal entities are considered non-profit organizations?

Non-profit organizations include:

1) Religious, public organizations and associations.

Carry out activities in accordance with the purposes for which they were created. Participants are not liable for the obligations of organizations, and those, in turn, for the obligations of members;

2) Nonprofit partnerships- established by citizens or legal entities. individuals and non-profit organizations based on the principle of membership, to assist members of the organization in carrying out activities that are aimed at achieving their goals;

3) The form of a non-profit organization is also an institution - this is an organization financed by the owner, which was created to carry out managerial and other functions of a non-profit nature. If the institution's property is insufficient, the owner bears subsidiary liability for the obligations.

4) Autonomous non-profit organizations. They are created to provide services in the field of education, culture, healthcare, sports, and other services on the basis of property contributions.

5) Non-profit organizations include various types of foundations. The Foundation is an organization that does not have a membership, pursuing charitable, social, cultural goals and created on the basis of property contributions. She has the right to engage in entrepreneurial activities to achieve the goals of creation.

6) Associations and unions. They are created by commercial organizations in order to coordinate business activities and protect property interests.

7) Non-profit organizations also include consumer cooperatives - associations (voluntary) of citizens and legal entities created to satisfy financial and other needs on the basis of pooling share property contributions.

Each form of non-profit organization has its own characteristics that correspond to the purposes of its creation.

Creation of a non-profit organization.

Registration takes place within 2 months. It is necessary to prepare documentation for registration:

Information about the location address;

Application for registration, notarized;

Constituent documents;

The decision to create a non-profit organization;

State duties.

A non-profit organization is created from the moment of state registration, after which it can carry out its activities. Such an organization does not have a period of activity, so it may not re-register. In the event of liquidation of a non-profit organization, payments are made to all creditors, and the remaining funds are spent on the purposes for which the organization was created.