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From its organizational legal form. Types of organizational and legal forms of organizations

An enterprise is an independent economic entity created (established) in accordance with the current legislation for the production of products, performance of work or provision of services in order to meet public needs and make a profit.

After state registration the enterprise is recognized as a legal entity and can participate in economic turnover. It has the following features:

the enterprise must have separate property in its ownership, economic management or operational management;
the enterprise is liable with its property for the obligations that arise in its relations with creditors, including to the budget;
the enterprise acts in economic circulation on its own behalf and has the right to conclude all types of civil law contracts with legal entities and individuals;
the company has the right to be a plaintiff and a defendant in court;
the enterprise must have an independent balance sheet and submit reports established by state bodies in a timely manner;
the enterprise must have its own name, containing an indication of its organizational and legal form.

Enterprises can be classified in many ways:

by appointment finished products enterprises are divided into producing means of production and producing consumer goods;
on the basis of technological commonality, an enterprise with continuous and discrete production processes is distinguished;
according to the size of the enterprise are divided into large, medium and small;
According to the specialization and scale of production of the same type of products, enterprises are divided into specialized, diversified and combined.
by type production process enterprises are divided into enterprises with a single type of production, serial, mass, experimental.
according to the signs of activity are distinguished industrial enterprises, trade, transport and others.
according to the forms of ownership, private enterprises, collective, state, municipal and joint enterprises (enterprises with foreign investments) are distinguished.

Organizational forms of enterprises

In accordance with the Civil Code of the Russian Federation, the following organizational forms of commercial enterprises can be created in Russia: business partnerships and companies, production cooperatives, state and municipal unitary enterprises.

Business partnerships and companies:

general partnership;
limited partnership (limited partnership);
Limited Liability Company,
additional liability company;
joint-stock company (open and closed).

Full partnership. Its participants, in accordance with the agreement concluded between them, are engaged in entrepreneurial activities and are liable for its obligations with their property, i.e. unlimited liability applies to the participants of a general partnership. A participant in a full partnership that is not its founder is liable on an equal basis with other participants for obligations that arose before he joined the partnership. A participant who has left the partnership shall be liable for the obligations of the partnership that arose before the moment of his withdrawal, on an equal basis with the remaining participants within two years from the date of approval of the report on the activities of the partnership for the year in which he left the partnership.

Faith partnership. It is a partnership in which, along with the participants who carry out entrepreneurial activities on behalf of the partnership and are responsible for the circumstances of the partnership with their property, there are participants-contributors (limited partners) who bear the risk of losses within the limits of their contributions and do not take part in the implementation by the partnership entrepreneurial activity.

Limited Liability Company. This is a company founded by one or more persons, the authorized capital of which is divided into shares of the sizes determined by the constituent documents. Members of a limited liability company bear the risk of losses associated with the activities of the company within the value of their contributions.

Society with additional liability. A feature of such a company is that its participants bear subsidiary liability for the obligations of the company in the same multiple for all of the value of their contributions. All other norms of the Civil Code of the Russian Federation on a limited liability company may be applied to an additional liability company.

Joint-stock company. It is recognized as a company whose authorized capital is divided into a certain number of shares. Members of the company are not liable for its obligations and bear the risk of losses associated with the activities of the company, within the value of their shares. A joint stock company whose members can freely sell their shares without the consent of other shareholders is recognized as an open joint stock company. Such a company has the right to conduct an open subscription for the shares they issue and their free sale on the terms established by law. A joint stock company whose shares are distributed only among its founders or other predetermined circle of persons is recognized as a closed joint stock company. Such a company is not entitled to conduct an open subscription for shares issued by it.

Features of the functioning of joint-stock companies is as follows:

they use effective method mobilization of financial resources;
dispersed risk, tk. each shareholder risks losing only the money that he spent on the acquisition of shares;
participation of shareholders in the management of the company;
the right of shareholders to receive income (dividend);
additional incentives for staff.

production cooperatives. This is a voluntary association of citizens on the basis of membership for a joint production or other economic activity based on their personal labor or other participation and the association of its members (participants) of property share contributions. Members production cooperative bear subsidiary liability for its obligations. The profit of the cooperative is distributed among its members in accordance with their labor participation. The property remaining after the liquidation of the cooperative and the satisfaction of the claims of its creditors are distributed in the same manner.

State and municipal unitary enterprises. A unitary enterprise is a commercial organization that is not endowed with the right of ownership of the property assigned to the owner. The property of a unitary enterprise is indivisible and cannot be distributed by contribution (shares, shares). Including between employees of the enterprise. Only state and municipal enterprises can be created in the form of unitary enterprises.

Unitary enterprises are divided into two categories:

unitary enterprises based on the right of economic management;
unitary enterprises based on the right of operational management.

The right of economic management is the right of an enterprise to own, use and dispose of the owner's property within the limits established by law or other legal acts.

The right of operational management is the right of an enterprise to own, use and dispose of the property of the owner assigned to it within the limits established by law, in accordance with the goals of its activities, the tasks of the owner and the purpose of the property.

The right of economic management is wider than the right of operational management, i.e. an enterprise operating on the basis of the right of economic management has greater independence in management. Enterprises can create various associations.

The procedure for the creation and liquidation of enterprises

Newly created enterprises are subject to state registration. From the moment of state registration, the enterprise is considered established and acquires the status of a legal entity. For the state registration of an enterprise, the founders present the following documents:

an application for registration of an enterprise, drawn up in any form and signed
founders of the enterprise;
founding agreement on the establishment of the enterprise;
the charter of the enterprise, approved by the founders;
documents confirming the contribution of at least 50% authorized capital enterprises on account;
certificate of payment of the state fee;
a document confirming the agreement of the antimonopoly authority to establish an enterprise.

The memorandum of association must contain the following information: the name of the enterprise, its location, the procedure for managing its activities, information about the founders, the size of the authorized capital, the share of each founder in authorized capital, procedure and method of making contributions by the founders to the authorized capital.

The charter of the enterprise must also contain information: the organizational and legal form of the enterprise, name, location, size statutory fund, the composition and procedure for the distribution of profits, the formation of funds of the enterprise, the procedure and conditions for the reorganization and liquidation of the enterprise.

For individual organizational and legal forms of enterprises, the constituent documents (constituent agreement and charter), in addition to those listed, contain other information.

State registration is carried out within three days from the date of submission required documents or within thirty calendar days from the date postal item indicated in the receipt of payment of constituent documents. Denial of state registration of an enterprise may be made if the submitted documents do not comply with the law. The decision to refuse state registration may be appealed in court.

Termination of the activity of the enterprise can be carried out in the following cases:

by decision of the founders;
in connection with the expiration of the period for which the enterprise was created;
in connection with the achievement of the purpose for which the enterprise was created;
in the event that the court recognizes the registration of the enterprise as invalid, in connection with the violations of the law or other legal acts committed during its creation, if these violations are irreparable;
by a court decision, in case of carrying out activities without a proper permit (license) or activities prohibited by law, or with repeated or gross violation law or other legal acts;
in case of recognition of the enterprise as insolvent (bankrupt), if it is unable to satisfy the claims of creditors.

An important point in the creation and liquidation of enterprises is also informing the Federal Tax Service at the place of registration of the enterprise, as well as providing tax service information about opening or closing a current account. Interaction with the Federal Tax Service is generally mandatory at any stage of the business, and you should not forget about it, because. Fines are provided for failure to provide certain information and reports.

Organizational and legal form

An economic entity is a form of an economic entity recognized by the legislation of a particular country, fixing the method of fixing and using property by an economic entity and its consequences arising from this. legal status and purpose of the activity.

Organizational and legal form- a way of fixing and using property by an economic entity and its legal status and business goals arising from this.

In the all-Russian classifier of organizational and legal forms (OKOPF) (OK 028-99 (as amended by amendment N 1/99)) each legal form corresponds to a two-digit digital code, the name of the organizational legal form, collection algorithm.

Classification of organizational and legal forms in the Russian Federation

There are the following types of organizational and legal forms of economic entities (hereinafter also OPF):

OPF of economic entities that are legal entities-commercial organizations

Partnerships
Society
Joint stock companies
Unitary enterprises
- Unitary enterprises based on the right of economic management
- Unitary enterprises based on the right of operational management
Other

OPF of economic entities that are legal entities-non-profit organizations

Public associations (including religious associations)
- Bodies of public initiative
Foundations (including public foundations)
Institutions (including public institutions)
Communities of Indigenous Peoples
Associations legal entities(associations and unions)
Associations of peasant (farm) households
Horticultural, horticultural or dacha non-profit partnerships

OPF of economic entities without the rights of a legal entity

Ordinary partnerships

BTF examples

state and municipal institutions

The simplest name for the OPF of state institutions is FGU (federal) and GU (regional, Moscow and St. Petersburg). Sometimes the word “budgetary” is added to the OPF, for example, in the OPF forestry, correctional colonies. The name of the OPF may include the word "regional" and even the name of the subject of the Russian Federation: " Novosibirsk region”, “the city of Moscow”, but not necessarily.

OPF of state institutions:

Federal government agency
Regional State Institution (State Regional Institution), OSU
government agency
federal state state-financed organization

Federal State Budgetary Institution of Science

Regional state budgetary institution
State budgetary institution of the Novosibirsk region
State budgetary institution of the city of Moscow
State budget institution
State (municipal) public institution

Educational, healthcare and cultural institutions have their own OPF names:

OPF of educational institutions:

federal state autonomous educational institution higher vocational education
State educational institution of higher professional education
State educational institution of secondary vocational education
State educational institution
Municipal budgetary educational institution
Municipal preschool educational institution

OPF of military educational institutions:

Federal State Military Educational Institution of Higher Professional Education
State military educational institution of higher professional education

OPF of health care institutions:

Federal Public Health Institution
Public Health Institution
Municipal Health Institution

OPF of cultural institutions:

Federal State Institution of Culture
State Budgetary Institution of Culture of the Sverdlovsk Region
State institution of culture of the city of Moscow

Unusual OPFs:

Regional state educational institution for orphans and children left without parental care
State Special Rehabilitation Educational Institution of Secondary Vocational Education - College for the Disabled
Federal State Educational Institution of Secondary (Complete) general education "Astrakhan Suvorov Military School of the Ministry of Internal Affairs Russian Federation» - does not have an indication of "military".

state and municipal unitary enterprises

OPF of unitary enterprises:

Federal State Unitary Enterprise
State Regional Unitary Enterprise
State unitary enterprise
Municipal unitary enterprise

Sources

Chapter 4
Federal Law No. 82-FZ of May 19, 1995 "On public associations"
Decree of the State Standard of the Russian Federation of March 30, 1999 N 97(as amended on 06/09/2001) "On the adoption and implementation of all-Russian classifiers" (together with " all-Russian classifier forms of ownership” OK 027-99)

Links

The choice of the organizational and legal form of the enterprise - an article by Doctor of Economics, Professor Adukov

Wikimedia Foundation. 2010 .

Las Casas, Bartolome de
Victor Emmanuel II

See what "Organizational and legal form" is in other dictionaries:

Organizational and legal form - Legal form in which the registration and activities of a legal entity are carried out. Examples of organizational and legal forms are an open joint stock company, a closed joint stock company, a limited partnership, a limited company ...

FORM OF OWNERSHIP ORGANIZATIONAL AND LEGAL- Organizational form of ownership of the means of production, enshrined in national legislation Glossary of business terms. Akademik.ru. 2001 ... Glossary of business terms

Legal form of activity- organizational and managerial form of activities of authorized entities. Its legal essence is that it is based on the prescriptions of law and always entails the onset of certain legal consequences. Unlike actual... Theory of state and law in schemes and definitions

FORM OF OWNERSHIP, ORGANIZATIONAL AND LEGAL - organizational form ownership of the means of production enshrined in national legislation ... Big Economic Dictionary

Legal system- This article or section needs to be revised. Please improve the article in accordance with the rules for writing articles ... Wikipedia

Joint stock companies- The organizational and legal form of an enterprise that, for its obligations to creditors, is liable only for the property that belongs to it. Shareholders do not bear any responsibility to creditors, they only risk ... Terminological dictionary of a librarian on socio-economic topics

General partnership- Organizational legal form commercial organization. A partnership is recognized as full, the participants of which (general partners), in accordance with the agreement concluded between them, are engaged in entrepreneurial activities on behalf of the partnership and ... ... Vocabulary: accounting, taxes, business law

MEETING OF THE FEDERATION COUNCIL- organizational and legal form of consideration by the upper chamber of the Federal Assembly of issues referred by the Constitution of the Russian Federation to its jurisdiction. The regulations of the Federation Council provide that the chamber holds meetings from September 16 of the current to 15 ... ... Encyclopedic Dictionary "Constitutional Law of Russia"

Knowledge of what the organizational and legal forms of a legal entity are will be needed first of all by those who decide to open their own business. Having received information about what they are like, it is easier for a future businessman to determine which form is suitable for him to create his own company.

Page content

Before choosing a legal form, it is necessary to decide on the following questions:

How will the company be financed? Whether it will be necessary to attract investors or only the owner will invest in the company.
Does the owner want to run the business on his own or hire a director, accountant and other employees?
How big will the business be, what is the expected monthly and annual turnover?
Which settlement with counterparties is preferred: cash or non-cash?
Is it possible to sell the business in the future?

The form of doing business depends on the solution of these issues, as well as the number of reporting forms and the frequency of their delivery.

What is the legal form of the enterprise

Before proceeding to the consideration of organizational and legal forms, it is necessary to understand what it is.

Organizational and legal forms of a legal entity (OPF) are forms of activity that are directly enshrined in the legislation of the country and determine the rights, obligations and procedure for disposing of the assets of a legal entity.

The main criteria by which legal entities are classified are:

Activity goals.
Forms of ownership.
Participant rights.
The composition of the owners.

The Civil Code of the Russian Federation includes two main forms of doing business:

Commercial companies. The main goal that they pursue in the course of their activities is to make a profit that the owners of the company distribute among themselves.
non-profit organizations. They are not created for profit, and if profit does arise, it is not distributed among the founders, but spent on statutory purposes.

Classification of commercial organizational and legal forms

Organizational legal forms of commercial organizations, in turn, are also divided into several types:

Business partnerships - there are full and based on faith (Article 69.82 of the Civil Code of the Russian Federation). The difference between them is in the degree of responsibility of the comrades (participants). In a full society, they are liable for the obligations of the society with all their property, and in a faith-based (limited) society - only within the limits of their contributions.
Business companies (Articles 87, 96 of the Civil Code of the Russian Federation) - joint-stock companies (JSC). The capital of an LLC consists of the contributions of the participants and is divided into shares, while in a joint-stock company the capital is divided into a certain number of shares.
Production cooperatives (Article 106.1 of the Civil Code of the Russian Federation) - citizens unite in such organizations voluntarily on the basis of membership and share contributions. Such cooperatives are based on the personal labor of their members.
Economic partnership - is quite rare and is practically not mentioned in the Civil Code of the Russian Federation, it is regulated by a separate law No. 380-FZ.
Peasant economy (Article 86.1 of the Civil Code of the Russian Federation) - an association of citizens for conducting Agriculture. It is based on their personal participation in business and property contributions.

To commercial structures in accordance with Art. 113 of the Civil Code of the Russian Federation also includes unitary organizations, which are of two types:

state;
municipal.

Important! The property of unitary enterprises is recognized as indivisible and cannot be distributed in the event of their liquidation.

Classification of forms of non-profit organizations

The organizational and legal forms of non-profit organizations assume that the monetary profit received in the course of their activities goes to the implementation of the statutory goals and objectives, often these are social, educational or humanitarian goals. Non-profit organizations have the great advantage of being exempt from most taxes. This is readily used by businessmen.

It is beneficial to establish non-profit forms of organization in the areas of education, the media, and communities of interest. They are such widows:

A consumer cooperative (Article 123.2 of the Civil Code of the Russian Federation) is not a forced association of people and their property for the implementation of entrepreneurial activities, joint projects.
Public and religious organizations(Articles 123, 26, 123.4 of the Civil Code of the Russian Federation) - a united group of people who, in their own way, united to meet non-material needs (for example, spiritual, political, professional, etc.).
Foundation (123.17 of the Civil Code of the Russian Federation) - does not have a membership, an organization established by legal entities and / and citizens, which exists thanks to voluntary contributions. Such an organization can be liquidated only by a court decision. May have goals: charitable, cultural, social, educational.
Association of Real Estate Owners (Article 123.12) - unites owners of apartments and other buildings, including cottages and land that are in common use.
Association and Union - based on membership, created to represent common interests, including socially useful and professional.
Cossack societies - are regulated by separate legislation (No. 154-FZ). Created for voluntary service.
Communities of Indigenous Peoples of the Russian Federation small numbers(Article 123.16 of the Civil Code of the Russian Federation) - such communities are created in order to protect the original habitat and preserve the traditions of nationalities.
Institutions (Article 123.21 of the Civil Code of the Russian Federation) - are created for managerial, social or cultural purposes.
Autonomous non-profit organizations(Article 123.24 of the Civil Code of the Russian Federation) - involves the provision of services in the field of education. medicine, culture, science, etc.

All information about each of the forms of management, as well as their pros and cons, we systematized in the table:

Name of OPF	Short title	Definition
Commercial organizations		Organizations whose main goal is to make a profit and distribute it among the participants
Business partnerships		Commercial organizations in which contributions to the share capital are divided into shares of the founders
General partnership	Fri	A partnership whose participants (general partners) on behalf of the partnership are engaged in entrepreneurial activities and are liable for its obligations not only with their contributions to the share capital of the PT, but also with their property
Faith partnership	TNV	A partnership in which, along with general partners, there is at least one participant of a different type - a contributor (limited partner) who does not participate in entrepreneurial activities and bears risk only within the limits of his contribution to the share capital of TNV
Business companies		Commercial organizations in which contributions to the authorized capital are divided into shares of the founders
Limited Liability Company	OOO	A business company, the participants of which are not liable for its obligations and bear the risk only within the limits of their contributions to the authorized capital of the LLC
Additional Liability Company	ODO	A business company, the participants of which jointly and severally bear subsidiary (full) liability for its obligations with their property in the same multiple for all of the value of their contributions to the authorized capital of the ALC
Public corporation	OJSC	A business company, the authorized capital of which is divided into a certain number of shares, the owners of which can alienate their part without the consent of other shareholders. Shareholders bear risk only to the extent of the value of their shares
Closed Joint Stock Company	Company	A joint-stock company whose shares are distributed only among its founders or other predetermined circle of persons. Shareholders of a CJSC have a pre-emptive right to acquire shares sold by its other shareholders. Shareholders bear risk only to the extent of the value of their shares
Subsidiary business company* (subspecies economic society, not OPF)	DRL	A business company is recognized as a subsidiary if the decisions it makes, due to one circumstance or another, are determined by another business company or partnership (predominant participation in the authorized capital, according to an agreement or otherwise)
Dependent economic company* (a subtype of a business company, not an OPF)	ZHO	A business company is recognized as a dependent company if another company has more than 20% of voting shares joint-stock company or more than 20% of the authorized capital of a limited liability company (LLC)
Production cooperatives		Voluntary association of citizens on the basis of membership for joint production or other economic activities based on personal labor participation and association by its members of property share contributions (to the cooperative's share fund)
Agricultural artel (collective farm)	SPK	A cooperative created for the production of agricultural products. It provides for 2 types of membership: a member of a cooperative (works in a cooperative and has the right to vote); associate member (has the right to vote only in certain cases provided for by law)
Fishing artel (collective farm)	PKK	A cooperative established for the production of fish products. It provides for 2 types of membership: a member of a cooperative (works in a cooperative and has the right to vote); associate member (the right to vote is vested only in certain cases provided for by law)
Cooperative farm (koopkhoz)	SKH	A cooperative created by the heads of peasant farms and (or) citizens leading personal subsidiary plots for joint activities for the production of agricultural products based on personal labor participation and the combination of their property share contributions (land plots of peasant farms and private household plots remain in their ownership)
Unitary enterprises		A unitary enterprise is recognized as an enterprise that is not endowed with the right of ownership of the property assigned to it by the owner. Only state and municipal enterprises can be unitary
State (state) enterprise	GKP	A unitary enterprise based on the right of operational management and created on the basis of property that is in federal (state) ownership. A state-owned enterprise is created by decision of the Government of the Russian Federation
municipal enterprise	MP	A unitary enterprise based on the right of economic management and created on the basis of state or municipal property. Created by decision of the authorized government agency or local government
Peasant (farm) economy* (not an OPF)	KFH	The legal form of the organization of agricultural production, the head of which is recognized from the moment of its state registration individual entrepreneur, is vested with the right to make all decisions on its management, bears full responsibility for its obligations. Within the framework of the KFH, its members unite their property, take part in its activities by personal labor. By obligations of the peasant farm its members are liable within the limits of their contributions
Non-Profit Organizations		Organizations that do not pursue the goal of making a profit and do not distribute the profits received among the participants
consumer cooperative	PC	Voluntary association of citizens and legal entities on the basis of membership in order to meet the material and other needs of the participants, carried out by pooling property shares by its members. Provides 2 types of membership: member of the cooperative (with the right to vote); associate member (has the right to vote only in certain cases provided for by law)
Public and religious organizations		Voluntary association of citizens on the basis of common interests to meet spiritual or other non-material needs. The right to carry out entrepreneurial activities only to achieve the goals of the organization. Participants do not retain ownership of the property transferred to the organization
Funds		An organization that does not have membership, established by citizens and (or) legal entities on the basis of voluntary property contributions, pursuing social, charitable, cultural, educational or other socially useful goals. The right to engage in entrepreneurial activities to achieve their goals (including through the creation of business companies and participation in them)
Institutions		An organization created by the owner to carry out managerial, socio-cultural or other functions of a non-commercial nature and financed by him in whole or in part
Associations of legal entities		Associations (unions) created by legal entities in order to coordinate business activities and protect their property interests. Members of the association retain their independence and the rights of a legal entity

Which OPF to choose

The most common business forms are LLC and JSC.

Limited Liability Company LLC

The organizational and legal form of an LLC is a company whose capital consists of contributions from its participants, they do not bear the risk of losses associated with activities in the amount of their contributions.

Advantages:

It is easier to create an LLC than other OPF legal entities.
The liability of the founders is limited by the size of their contributions.
The minimum amount of authorized capital provided by law is relatively small.
As legal entities, LLCs can use bank loans, while their conditions are more beneficial than for.
By choosing special forms of taxation, an LLC can work without an accounting report (or maintain it in a simplified way) and pay taxes according to.
Selling a business is very simple, just change the composition of the founders.

Flaws:

Difficult to resolve disagreements between several founders are not excluded.
More funding is needed to create an LLC than for an individual entrepreneur.
Closing an LLC is more difficult than an individual business (IP), often it takes more than one month.
Important decisions require the consent of all founders.

Limited Liability Organizations are suitable for medium-sized companies planning large turnovers for bank account and attraction of borrowed capital.

This article talks about typical ways to resolve legal issues, but each case is individual. If you want to know how to solve your particular problem - contact our consultant for FREE!

Joint Stock Company (JSC)

According to the Civil Code of the Russian Federation, a joint-stock company has an authorized capital, which is divided into a certain number of shares. Each shareholder has the right to expect to receive dividends and participate in the management of the company

A joint-stock company must necessarily keep accounting records, and they must be published in the public domain. Each issue of shares is registered in a special register. There is also a need to maintain a register of shareholders. The AO must have a qualified lawyer and accountant to track any changes in the legislation, in order to avoid violations, because this promises large fines.

AO to be in a more protected position from raider seizures than LLC. Withdrawal from the founders of a joint-stock company is simple - you need to sell your shares.

This form of business is suitable big business- production and construction companies, banks and financial institutions.

Individual entrepreneurship

You can do business without forming a legal entity. This type of business activity is individual entrepreneurship(IP). This form operation is simple and beneficial for small and medium businesses.

Private entrepreneurship has its advantages and, of course, disadvantages that you need to know and consider:

IP benefits:

Easiest or the same as other forms of doing business.
Opening an IP involves minimal costs.
Accounting is not needed or assumes a simplified form.
Tax can be paid on .
There is only one business owner – the entrepreneur.

Flaws:

The owner bears absolute responsibility for all his property.
It is difficult for an individual entrepreneur to get a loan for a business.
Legal consolidation or separation of capital between partners is difficult to implement.
It is often necessary to pay taxes even when the activity is not carried out or results in losses.
Some contractors prefer to work with legal entities.

Conducting this form of activity prevails among market traders, small shops, salons to provide any services to the public (for example, hairdressers) or online stores.

Amendments made to the Civil Code of the Russian Federation affecting organizational and legal forms

September 1, 2014 there were major changes in Civil Code RF, which significantly changed the classification of OPF:

Now there are no additional liability companies. Their creation is no longer allowed in accordance with the requirements of Art. 66 of the Civil Code of the Russian Federation.
Significant changes have not been made to the LLC, now this company is merged with the ALC.
New concepts appeared: unitary and corporate enterprises. In corporate, founders can participate in management and be elected to management bodies (for example, LLC, JSC, etc.) In unitary, the founder is the state or municipality (SUE, MUP).
Closed and open joint-stock companies were replaced by public (PJSC) and non-public (JSC).

Joint-stock companies that exist as closed and open do not have to re-register OPF under the new rules. At the same time, when making changes to the constituent documents for the first time, they must be brought into line with the new norms of the Civil Code.

The most popular form of management - LLC remained unchanged.

Information about OPF and changes in legislation related to the creation of enterprises various forms property must be owned in order to choose the organizational and legal form of activity that is beneficial for you.

The organizational and legal form of the enterprise fixes the property and the nature of its use, from which it subsequently follows legal status organizations.

Thus, the organizational and legal forms of enterprises determine the legal status and nature of entrepreneurial activity.

In our country, there is a classifier of organizational and legal forms (OKOPF), according to which each form is assigned a digital code.

Classification and types of organizational and legal forms

Depending on the nature of the enterprise, OPF can be divided into:

commercial organizations (enterprises);
non-profit organizations;
organizations without forming a legal entity;
state and municipal organizations;
state and unitary enterprises.

At present, there are four types of organizational and legal forms for enterprises conducting commercial activities:

partnerships;
society;
joint-stock companies;
unitary enterprises.

For non-profit organizations:

consumer cooperatives;
public associations, movements and organizations;
foundations and non-profit partnerships;
partnerships (gardening, country, homeowners);
associations and unions;
non-profit autonomous organizations.

For enterprises that do not form a legal entity, the following types of OPF are provided:

PIF - mutual investment funds;
simple partnerships;
branches, representative offices;
individual entrepreneurship;
farming (peasant) farms.

Criteria for choosing an organizational and legal form

In addition to the nature of the main activity of the enterprise, a number of other factors also influence the choice of organizational and legal form. Among the most significant are:

organizational and technical;
social and economic.

In the first case, the choice of form is carried out based on the number of founders and their characteristics, the scope commercial activities, the nature and novelty of the product being produced, in the second - volumes start-up capital and personal characteristics of both the entrepreneur and his team.

In addition, the choice of the form of the enterprise is limited by the current legislation. So, for example, commercial organizations that have the status of a legal entity have the opportunity to be created only in the form of a partnership of any type, a company (limited liability, open, closed type).

The scale of the enterprise is also important. Yes, for small businesses for small and medium-sized businesses, it is optimal to make a choice in favor of a closed joint-stock company. In this case, the sale of shares is carried out only within a narrow circle of people, as a rule, the founders of the company. open type company implies the possibility of selling shares to a wide range of persons. This type of legal form is beneficial for a large-scale enterprise with a wide branch network, for example, large banks in the country.

Also, when choosing a form of enterprise, the size of the authorized capital is also important. So for CJSC it is 100 units of the minimum wage, for OJSC - 1000 units of the minimum wage.

There is a question that sometimes confuses company owners. This is the organizational and legal form of the company. Although, in a good way, there is nothing complicated in the OPF.

What is OPF

The organizational and legal form (OPF), or as it is sometimes called, “the form of doing business”, is a way of owning and using property (for some, disposal) fixed by the legislation of the country, and, based on this, the purpose of creating and conducting activities.

Since legal entities can be divided into commercial and non-commercial, the purposes here may differ in:

Making a profit - for commercial;
Public interests, education, enlightenment, etc. - for non-commercial.

Commercial legal entities, in turn, are divided into:

Business partnerships and companies - with the right to own, use and dispose of property;
Unitary enterprises - with the right of economic management or operational management of property. They cannot manage it.

Let's take an example. The most common case of commercial legal. persons - LLC, or a limited liability company:

Society - a type of commercial organization, namely a business entity.
Limited liability- means that the company is liable for its obligations within the limits of its property and authorized capital. True, no one has canceled the subsidiary liability of its controlling persons.

Types of organizational and legal forms

Here it is easier to summarize everything in a table:

Commercial organizations
Partnerships	General partnerships
Partnerships	Faith partnerships
Business companies	Limited liability companies
	Non-public joint-stock companies
	Public Joint Stock Companies
Unitary enterprises	Unitary enterprises based on the right of economic management
Unitary enterprises	Unitary enterprises based on the right of operational management
Other	Production cooperatives
	Peasant (farm) households (since January 1, 2010)
	Business partnerships
Non-Profit Organizations
Consumer cooperatives
Public associations	Public organizations
	social movements
	Bodies of public initiative
Political parties
Funds	Charitable foundations
Funds	Public funds
Institutions	federal government agency
	Federal State Autonomous Institution
	Federal state budgetary institution
State corporations
Non-Profit Partnerships
Autonomous non-profit organizations
Communities of Indigenous Peoples
Cossack societies
Associations of legal entities (associations and unions)
Associations of peasant (farm) households
Territorial public self-governments
Associations of property owners
Horticultural, horticultural or dacha non-profit partnerships
Religious organizations
Lawyer formations	Law Office
	law office
	Law office
	law firm
	Law Firm
Notary offices	State notary offices
	Private notary offices
Without formation of a legal entity
Mutual funds
Ordinary partnerships
Individual entrepreneurs