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Affiliation of a non-profit organization with non-profit organizations. Reorganization of non-profit organizations (NPOs)

The result of the reorganization procedure of a non-profit organization is the termination of one legal entity and the emergence of a new one organizational structure. Simultaneously with the change in form, rights and obligations are transferred from the reorganized organization in full or in part. We will tell you in the article how the reorganization takes place. non-profit organizations.

The reorganization is carried out mainly in voluntarily. The decision to change the structure and organizational form of an NPO is made by the organization’s management body. Each type of reorganization has distinctive features. A list of NPOs has been established for which specific types reorganization.

Transformation of NPOs into autonomous non-profit organizations: features

Non-profit organizations operating autonomously (ANO) are used in communities, the purpose of which is to provide free services or other kind of disinterested or preferential assistance. Features of the ANO are indicated in the table:

Conditions for doing business Characteristic
The organization has no membershipThe organization is managed by the founders
The property transferred by the founders becomes the property of the ANOUpon leaving the membership, the founders do not have the right to receive the previously contributed property.
The founders are not liable for the organization’s obligationsLiability may be covered by assets on the balance sheet
The organization has the right to operateProfit belongs to the organization and is used to solve problems

General procedure for reorganization

The chosen form of changing the structure of the enterprise affects the document flow. Installed at the same time general order processing transactions in accordance with deadlines. The reorganization procedure differs in the length of the registration period. The phased implementation of the reorganization is shown in the table:

Actions Deadlines Explanations
Consideration by the founders of the issue of reorganizationThe decision is made during the meeting, meeting, conferenceA protocol is issued on the decision made with detailed description forms of reorganization
Submitting a notice of the commencement of reorganizationForm P12003 is submitted within 3 days from the date of the decision and recorded in the protocolThe document is submitted to the territorial office of the Ministry of Justice
Publication of information about the beginning of the reorganization in the official publicationPublication is carried out 2 times with an interval of 30 daysInformation about the start of reorganization is used by persons having claims
Submission of documents to new organizationsProduced after 3 monthsDocuments are submitted to the Ministry of Justice

The list of required documents is posted on the official website of the Ministry of Justice. The list is different for each type of reorganization.

If new persons arise as a result of reorganization, a statement of sample P12001 is included in the documents.

If any data inconsistencies or incorrectly submitted information are detected, registration will be denied. The territorial department of the Ministry of Justice is responsible for checking the data.

Merger as a form of reorganization of NPOs The reorganization of an NPO in the form of affiliation is considered completed at the moment of entry into the register of data on the termination of the existence of the affiliated organization. The entry is made simultaneously with the change in the data of the person to whom the connection is being made or at a later period, not limited by a specific period. A document that reflects in detail the elements of succession is deed of transfer

  • , in the preparation of which the following features are taken into account:
  • The document contains a detailed list of rights and obligations transferred by succession. Read also the article: → “”.
  • The form is required to be submitted to the Federal Tax Service when changes are made. In the absence of a document, registration of the reorganization is refused.

The act is signed by all parties to the procedure and approved by the founders.

Simultaneously with the act, it is required to submit an agreement on accession. The documents include a statement of sample P16003, informing the authorities about the termination of the activities of the merging person.

Submission of documents is carried out in the quantity established by law. The number of copies of documents for registration in the accession form is indicated in the table.

Reorganization in the form of merger can be carried out simultaneously for several organizations. Transformation of an NPO into a commercial organization Transformation of a non-profit structure into commercial enterprise not made for everyone

  • organizational forms. Transfer is permitted for non-profit organizations formed in the form of:
  • A private institution created by the owner. The property transferred to the institution is under responsible management of the organization.

A controversial issue is the possibility of converting public organizations into LLCs, JSCs, the procedure for transferring which is not described by law.

Reorganization in the form of mergers or accession to other public organizations is not prohibited. The legislation establishes a direct ban on funds. Reorganization of funds is carried out only in the form of liquidation.

Transformation of NPOs into LLCs: rules When an NPO is transferred to a commercial organization LLC, the structure and composition of members are preserved and transformed into the founders of the enterprise. The procedure for transferring an NPO to a commercial organization obliges to change the rights of founders who do not have paid shares authorized capital

. A non-profit structure presupposes the equality of all members, which follows from the participation of individuals in the activities of the NPO on an equal basis.

Division as a form of reorganization

When conducting business, sometimes there is a need to disaggregate education. The organization is divided and, after transformation, several persons are obtained, the number of which is not limited. The procedure is considered completed after an entry is made in the register about the termination of the existence of the reorganized organization.

  • At the stage of preparing documents for separation, the following is required:
  • Convene a meeting and approve the decision on reorganization.
  • Determine the functions of each newly created organization.
  • Make decisions on the details of new organizations, constituent documents and other important organizational issues.
  • Draw up a transfer deed for the distribution of property and money owned by the non-profit organization.

Determine the order in which projects in progress at the original organization will be completed.

Decisions adopted by the general meeting or conference are included in the minutes. Documents are used to submit for registration.

Separation with the creation of new organizational forms

  • The procedure for allocating a person consists of preserving the existing organization and simultaneously creating new persons. Succession of new organizations arises in a limited manner. To carry out the procedure, before submitting documents, you need to go through the preparatory stage:
  • Convene a general meeting, conference of founders, members of the association, union and other persons participating in the conduct of activities and having the right to make decisions.
  • Place on the agenda the issue of reorganization in the form of a spin-off. Make a decision on the inventory of property, Money
  • Review and approve the transfer deed. Decisions made are recorded in protocols.

An example of paying taxes during reorganization in the form of a spin-off

An NPO in the form of a non-profit partnership of SRO prospectors and designers announced a reorganization in the form of the allocation of NP prospectors. In the process of conducting general activities the organization used in its activities property contributed by the membership fee and not transferred to the new organization.

After the separation of the NP, the transformed organization considered it necessary to divide the amount of property tax for the period of joint use between its own and the newly formed organization. During the inspection, the Federal Tax Service collected the full amount from the SRO of the designers. Conclusion: there is no succession in tax obligations during reorganization in the form of a spin-off.

Merger by consolidation

The consolidation of non-profit organizations is carried out to improve the efficiency of project implementation. In the process of reorganization, existing entities cease to exist with the formation of new organizations. The rights and obligations of existing non-profit organizations are transferred to the new legal entity.

An act on the transfer of rights is drawn up. The composition of the provisions of the constituent documents is approved without taking into account the previous conditions for conducting business. The new non-profit organization must determine the form of taxation.

An example of changing conditions after a merger

ANO "Sever" and ANO "Parnas" decided to reorganize in the form of a merger. In addition to their statutory activities, organizations provided paid services. ANO "Sever" used the UTII system for taxation.

After the merger, it turned out that the application for registration as a UTII payer should be submitted again. When using a system with a generally installed system, you will need to maintain separate accounting. Conclusion: post-merger tax system records will need to be re-submitted.

Category “Questions and Answers”

Question No. 1. What to do if at the time of making the decision to transfer the NPO to a commercial organization there are unclosed projects?

Difficulty of transition to commercial structure is associated with the conduct of activities at the time of change in structure, for example, work on a specific project. In this case, the work must be stopped with a refund or continued as a charity.

Question No. 2. Can an autonomous non-profit organization be reorganized in the form of a merger?

An NPO registered in the form of an ANO has the right to formalize reorganization in the form of affiliation with any type of NPO. Joining commercial organizations not provided.

Question No. 3. How is the amount of property of an NPO received during reorganization in the form of allocation or division determined?

The transfer of property is carried out as a result of the creation of a separation balance sheet and the conclusion of a transfer deed. The amount of transferred property is determined by persons who have the right to make decisions. For example, in a non-profit partnership the decision is made by the general meeting of founders, in a union - by the members who signed the agreement.

Question No. 4. Is forced liquidation of an enterprise in the form of an NPO allowed?

The liquidation of compulsory NPOs can be carried out by decision of the control authorities. To carry out liquidation, you must have a court decision.

Question No. 5. If several organizations are involved in the reorganization of an NPO, which of the participants in the process must submit information to the Bulletin?

Mandatory notification of reorganization is submitted on behalf of all participants in the process. The last announcement is presented by the organization that joined later than the other entities.

Reorganization is the basis for the termination of the activities of a legal entity and differs from liquidation by succession, that is, the transfer of the rights and obligations of the reorganized legal entity to other persons.

Features of succession during reorganization depend on its form. Along with general questions carrying out reorganization, the same for all legal entities, the greatest difficulty in relation to non-profit organizations (hereinafter referred to as NPOs) is the problem of acceptable forms of reorganization.

The procedure for reorganizing non-profit organizations determined Civil Code Russian Federation(hereinafter referred to as the Civil Code of the Russian Federation), the Federal Law “On Non-Profit Organizations”, other federal laws (on certain non-profit organizations). For example, in accordance with the Federal Law “On Public Associations”, the reorganization public association carried out by decision of the congress (conference) or general meeting. Property of a public association that is legal entity, passes after its reorganization to newly emerged legal entities in the manner prescribed by the Civil Code of the Russian Federation.

The current legislation establishes the following forms of reorganization of non-profit organizations: 1) merger; 2) accession; 3) separation; 4) selection; 5) transformation. Moreover this list is comprehensive. The distinction is made by law according to the criterion of succession.

When legal entities merge, the rights and obligations of each of them are transferred to the newly created legal entity in accordance with the transfer deed.

When a legal entity is merged with another legal entity, the rights and obligations of the merged legal entity are transferred to the latter in accordance with the transfer deed.

When a legal entity is divided, its rights and obligations are transferred to the newly created legal entities in accordance with the separation balance sheet.

When one or more legal entities are separated from a legal entity, the rights and obligations of the reorganized legal entity are transferred to each of them in accordance with the separation balance sheet.

When a legal entity of one type is transformed into a legal entity of another type (change of organizational and legal form), the rights and obligations of the reorganized legal entity are transferred to the newly emerged legal entity in accordance with the transfer deed. The specifics of the transformation of a non-profit organization are established in Article 17 of the Federal Law “On Non-Profit Organizations”.

Based on the provisions of the Civil Code of the Russian Federation, two types of reorganization can be distinguished: 1) voluntary; 2) forced.

Voluntary reorganization of a legal entity (merger, accession, division, separation, transformation) can be carried out by decision of its founders (participants) or a body of the legal entity authorized to do so by the constituent documents. In cases established by law, reorganization of a legal entity in the form of its division or separation of one or more legal entities from its composition is carried out by decision of authorized state bodies or by court decision.

That is, forced reorganization can be applied only in relation to its two forms - division or separation and only by decision of authorized state bodies or by court decision.

In addition, in cases established by law, reorganization of legal entities in the form of merger, accession or transformation can be carried out only with the consent of authorized state bodies.

A prerequisite for reorganization is the formation of a transfer deed or separation balance sheet. The transfer deed and the separation balance sheet must contain provisions on the succession of all obligations of the reorganized legal entity in relation to all its creditors and debtors, including obligations disputed by the parties, approved by the founders (participants) of the legal entity or the body that made the decision on the reorganization of legal entities, and presented along with the constituent documents for state registration newly emerged legal entities or changes to constituent documents existing legal entities.

Failure to submit a transfer deed or separation balance sheet, respectively, along with the constituent documents, as well as the absence in them of provisions on succession of obligations of the reorganized legal entity, entails refusal of state registration of newly emerged legal entities.

The legislation provides additional guarantees for the rights of creditors of a reorganized legal entity. Thus, a legal entity, within 3 working days after the date of the decision on its reorganization, is obliged to: writing inform the body that carries out state registration of legal entities (the Ministry of Justice of Russia and its territorial bodies) about the start of the reorganization procedure, indicating the form of reorganization. If two or more legal entities participate in the reorganization, such notification is sent by the legal entity that last made the decision on reorganization or by a certain decision on reorganization. Based on this notification, the body carrying out state registration of legal entities enters into the Unified State Register legal entities a record that a legal entity (legal entities) is (are) in the process of reorganization.

The reorganized legal entity, after making an entry in the Unified State Register of Legal Entities about the start of the reorganization procedure twice, with a frequency of 1 time per month, places in the funds mass media, in which data on the state registration of legal entities is published (the journal "Bulletin of State Registration", notification of its reorganization. In the case of participation in the reorganization of 2 or more legal entities, the notification of reorganization is published on behalf of all legal entities participating in the reorganization by the legal entity, the last one to make a decision on reorganization, or a specific decision on reorganization, the notice of reorganization contains information about each legal entity created (continuing activities) as a result of the reorganization participating in the reorganization, the form of reorganization, a description of the procedure and conditions for creditors to submit their claims, and other information provided for. by law.

By general rule, established by law, a non-profit organization is considered reorganized from the moment of state registration of the newly emerged organization (organizations).

However, when another organization joins it, the first of them is considered reorganized from the moment an entry on the termination of the activities of the affiliated organization is made in the Unified State Register of Legal Entities.

State registration of an organization (organizations) newly emerged as a result of reorganization and entry into the Unified State Register of Legal Entities of an entry on the termination of the activities of the reorganized organization (organizations) is carried out in the manner established by federal laws:

In accordance with Art. 14 of the Federal Law “On State Registration of Legal Entities and individual entrepreneurs» for state registration of non-profit organizations created through reorganization, the following is submitted: an application for state registration of each newly emerging legal entity created through reorganization; constituent documents of each newly emerging legal entity created through reorganization; decision on reorganization of a legal entity; merger agreement in cases provided for by federal laws; transfer deed or separation balance sheet; document confirming payment of state duty.

Bogatyrev A-M.Kh.,

and about. Head of the Department for Non-Profit Organizations

Directorate of the Ministry of Justice of Russia for the Karachay-Cherkess Republic

Probably many now know that an autonomous non-profit organization is a non-profit autonomous institution of a unitary type, including foundation, religious and other organizations. However, the features of such an organization (its differences from other organizational and legal forms) are few known.

The key characteristic is the absence of a membership form of participation. It arises on the basis of property shares of individuals and legal entities. The purpose of the institution is to provide services in social spheres: for example, sports, healthcare, educational, legal and scientific activities.

Despite the fact that ANO is an autonomous non-profit organization, this institution has the right to conduct entrepreneurial activity. But only those types that correspond to its organizational goals and are required to achieve them. Therefore, such non-profit institutions are very common in the Russian Federation. The following can be created in the ANO format: medical institutions (health centers, clinics), boarding houses, legal organizations, sports clubs.

Naturally, the first question that arises for persons wishing to form such an institution is: how to register an autonomous non-profit organization. Before proceeding with registration, the institution must be actually formed and only after this (when the required package of documentation is formed) do they begin the registration stage.

ANO: creation process

The founders of this type of institution are individuals and legal entities. Difference from other enterprises: the founder of an autonomous non-profit organization can be one person. The founders also use the services provided by this company, but only on an equal basis with other persons.

The founders are not liable for the debts of the institution they formed, as well as the autonomous non-profit organization for the debts of the founders.

The board of directors in the ANO is carried out by the founders in accordance with the procedure regulated by the Charter. The highest management body of the ANO – General meeting its founders.

The founders organize a permanently functioning body with a collegial type of government. They appoint a sole executive body (general director, chairman), usually choosing a candidate from among the founding individuals.

Procedure for registering an independent non-profit organization in Moscow

It is worth mentioning that the decision to establish an independent non-profit organization is made by its founders (or by the sole founder independently). Within 3 months from the date of making the decision to organize an autonomous non-profit organization, a package of documentation must be submitted to the competent authority authorized to register the new institution. It is necessary to pay the appropriate state fee for this case. Documents for registration of an independent non-profit organization: Charter, application form, receipt indicating payment of state duty, legal address information, decision. Depending on the profile of the ANO, other documentation may be required, including: a visa for foreign founders, extracts from registers of foreign legal entities, approval of the use of the name. Important: the state fee for registering an independent non-profit organization is paid in advance (even before submitting documents to government agencies).

Upon completion of registration of an autonomous non-profit organization, according to the current procedure, information about the new autonomous non-profit organization is also entered into the Unified State Register of Legal Entities. Do not forget that registering an independent non-profit organization yourself is enough complex procedure. It is better to entrust this event to professionals. With a power of attorney, any person can carry out all the necessary registration actions for you.

What documents are required to open an independent non-profit organization?

The basic constituent documentation of the ANO is the Charter, which states the following:

  • a name containing information about the type of activity and including the phrase “autonomous non-profit organization”;
  • location;
  • management procedure;
  • goals, subject of activity;
  • methods of forming property;
  • procedure for editing constituent documentation;
  • procedure for dealing with property during liquidation;
  • other information that does not contradict current regulations.

ANO can also conclude Memorandum of association, not subject to registration, unlike the Charter, but necessary to regulate the life of the institution. Such an agreement may stipulate: the conditions for the transfer of material assets, the procedure for organization, the withdrawal of the founders from the ANO and other provisions.

Formation of ANO property

The founders form the property basis of the non-profit autonomous institution. Property, transferred by the founders in ANO, becomes the property of this institution. Therefore, the founders lose their rights to the property they transferred to the ANO.

Withdrawal from the founders of ANO

According to current legal norms, withdrawal from the founders of an autonomous non-profit organization can be done at your own discretion. But the inclusion of a new founder is possible only by a general decision of the founders of the organization.

Special attention should also be paid to the fact that since 2014, it has become necessary to enter the relevant information into the Unified State Register of Legal Entities when founders enter/exit an autonomous non-profit organization. The editorial board, in addition to the register, is recorded in the Charter, if such data is not indicated therein.

Reorganization of ANO

An independent non-profit organization, by decision of its founders, can be transformed into a fund.

1.1. This document defines the Company's policy with limited liability" " (hereinafter referred to as the Company) regarding the processing of personal data.

1.2 This Policy has been developed in accordance with the current legislation of the Russian Federation on personal data.

1.3 This Policy applies to all processes of collection, recording, systematization, accumulation, storage, clarification, extraction, use, transfer (distribution, provision, access), depersonalization, blocking, deletion, destruction of personal data carried out using automation tools and without the use of such means.

1.4. The policy is strictly followed by the Company's employees.

  1. Definitions

Personal Information- any information relating to a directly or indirectly identified or identifiable individual (subject of personal data);

operator - government agency, municipal body, legal or individual, independently or jointly with other persons organizing and (or) carrying out the processing of personal data, as well as determining the purposes of processing personal data, the composition of personal data to be processed, actions (operations) performed with personal data;

processing of personal data- any action (operation) or set of actions (operations) performed using automation tools or without the use of such means with personal data, including collection, recording, systematization, accumulation, storage, clarification (updating, changing), extraction, use, transfer (distribution, provision, access), depersonalization, blocking, deletion, destruction of personal data;

automated processing of personal data- processing of personal data using computer technology;

dissemination of personal data- actions aimed at disclosing personal data to an indefinite number of persons;

provision of personal data- actions aimed at disclosing personal data to a certain person or a certain circle of persons;

blocking of personal data- temporary cessation of processing of personal data (except for cases where processing is necessary to clarify personal data);

destruction of personal data- actions as a result of which it becomes impossible to restore the content of personal data in the personal data information system and (or) as a result of which material media of personal data are destroyed;

depersonalization of personal data- actions as a result of which it becomes impossible without using additional information determine the ownership of personal data to a specific subject of personal data;

personal data information system- the totality of personal data contained in databases and ensuring their processing information technologies and technical means.

  1. Principles and conditions for processing personal data

3.1. The processing of personal data is carried out on the basis of the following principles:

1) The processing of personal data is carried out on a legal and fair basis;

2) The processing of personal data is limited to the achievement of specific, predetermined and legitimate purposes. Processing of personal data that is incompatible with the purposes of collecting personal data is not permitted;

3) It is not allowed to combine databases containing personal data, the processing of which is carried out for purposes incompatible with each other;

4) Only those personal data that meet the purposes of their processing are subject to processing;

6) When processing personal data, the accuracy of personal data, their sufficiency, and, if necessary, relevance in relation to the stated purposes of their processing are ensured.

7) The storage of personal data is carried out in a form that makes it possible to identify the subject of personal data no longer than required by the purposes of processing personal data, unless the period for storing personal data is established by federal law, an agreement to which the subject of personal data is a party, beneficiary or guarantor. The processed personal data is subject to destruction or depersonalization upon achievement of the processing goals or in the event of loss of the need to achieve these goals, unless otherwise provided by federal law.

8) The Company in its activities proceeds from the fact that the subject of personal data provides accurate and reliable information during interaction with the Company and notifies Company representatives about changes in his personal data.

3.2. The company processes personal data only in the following cases:

  • processing of personal data is carried out with the consent of the subject of personal data to the processing of his personal data;
  • the processing of personal data is carried out in connection with the participation of a person in constitutional, civil, administrative, criminal proceedings, proceedings in arbitration courts;
  • processing of personal data is necessary for the execution of a judicial act, an act of another body or official subject to execution in accordance with the legislation of the Russian Federation on enforcement proceedings (hereinafter referred to as the execution of a judicial act);
  • processing of personal data is necessary for the execution of an agreement to which the subject of personal data is a party or beneficiary or guarantor, as well as for concluding an agreement on the initiative of the subject of personal data or an agreement under which the subject of personal data will be a beneficiary or guarantor;
  • the processing of personal data is necessary to protect the life, health or other vital interests of the subject of personal data, if obtaining the consent of the subject of personal data is impossible;

3.4. The company has the right to entrust the processing of personal data of citizens to third parties on the basis of an agreement concluded with these persons.
Persons processing personal data on behalf of LLC Law Firm“Start” undertake to comply with the principles and rules for the processing and protection of personal data provided for by Federal Law No. 152-FZ “On Personal Data”. For each person, a list of actions (operations) with personal data is determined that will be performed by the legal entity processing personal data, the purposes of processing, the obligation of such a person to maintain confidentiality and ensure the security of personal data during their processing is established, and requirements for the protection of processed personal data are specified. data.

3.5. If the Company entrusts the processing of personal data to another person, liability to the subject of personal data for the actions the specified person is borne by the Company. The person processing personal data on behalf of the Company is responsible to the Company.

3.6. The Company does not make decisions based solely on automated processing of personal data that give rise to legal consequences in relation to the subject of personal data or otherwise affect his rights and legitimate interests.

3.7. The company destroys or depersonalizes personal data upon achieving the purposes of processing or in the event of the loss of the need to achieve the purpose of processing.

  1. Subjects of personal data

4.1. The company processes personal data of the following persons:

  • employees of the Company, as well as entities with whom civil contracts have been concluded;
  • replacement candidates vacant positions in company;
  • clients of LLC Legal Company "Start";
  • users of the website of LLC Legal Company "Start";

4.2. In some cases, the Company may also process personal data of representatives of the above-mentioned personal data subjects authorized on the basis of a power of attorney.

  1. Rights of personal data subjects

5.1. The subject of personal data whose data is processed by the Company has the right to:

5.1.1. Receive from the Company within the time limits provided for by law the following information:

  • confirmation of the fact of processing of personal data by LLC Legal Company “Start”;
  • on the legal grounds and purposes of processing personal data;
  • about the methods used by the Company for processing personal data;
  • about the name and location of the Company;
  • about persons who have access to personal data or to whom personal data may be disclosed on the basis of an agreement with LLC Legal Company "Start" or on the basis federal law;
  • a list of processed personal data relating to the citizen from whom the request was received and the source of its receipt, unless a different procedure for providing such data is provided for by federal law;
  • about the terms of processing of personal data, including the periods of their storage;
  • on the procedure for a citizen to exercise the rights provided for by the Federal Law “On Personal Data” No. 152-FZ;
  • name and address of the person processing personal data on behalf of the Company;
  • other information provided for by the Federal Law “On Personal Data” No. 152-FZ or other federal laws.

5.1.2. Request clarification of your personal data, their blocking or destruction if the personal data is incomplete, outdated, inaccurate, illegally obtained or is not necessary for the stated purpose of processing.

5.1.3. Withdraw your consent to the processing of personal data.

5.1.4. Demand elimination misconduct Company in relation to his personal data.

5.1.5. Appeal against the actions or inaction of the Company in Federal service for supervision in the field of communications, information technology and mass communications or in judicial procedure in the event that a citizen believes that Start Legal Company LLC processes his personal data in violation of the requirements of Federal Law No. 152-FZ “On Personal Data” or otherwise violates his rights and freedoms.

5.1.6. To protect your rights and legitimate interests, including compensation for losses and/or compensation for moral damage in court.

  1. Responsibilities of the Company

6.1. In accordance with the requirements of Federal Law No. 152-FZ “On Personal Data”, the Company is obliged to:

  • Provide the subject of personal data, upon his request, with information regarding the processing of his personal data, or, on legal grounds, provide a reasoned refusal containing a reference to the provisions of the Federal Law.
  • At the request of the personal data subject, clarify the processed personal data, block or delete if the personal data is incomplete, outdated, inaccurate, illegally obtained or is not necessary for the stated purpose of processing.
  • Keep a log of requests from personal data subjects, which should record requests from personal data subjects to receive personal data, as well as facts about the provision of personal data in response to these requests.
  • Notify the subject of personal data about the processing of personal data if the personal data was not received from the subject of personal data.

The following cases are exceptions:

The subject of personal data is notified of the processing of his personal data by the relevant operator;

Personal data was obtained by the Company on the basis of federal law or in connection with the execution of an agreement to which the subject is a party or beneficiary or guarantor.

Personal data was obtained from a publicly available source;

Providing the subject of personal data with the information contained in the Notice of processing of personal data violates the rights and legitimate interests of third parties.

6.2. If the purpose of processing personal data is achieved, the Company is obliged to immediately stop processing personal data and destroy the relevant personal data within a period not exceeding thirty days from the date of achieving the purpose of processing personal data, unless otherwise provided by the agreement to which the subject is a party, beneficiary or guarantor personal data, another agreement between the Company and the subject of personal data, or if the Company does not have the right to process personal data without the consent of the subject of personal data on the grounds provided for by No. 152-FZ “On Personal Data” or other federal laws.

6.3. If the subject of personal data withdraws consent to the processing of his personal data, the Company is obliged to stop processing personal data and destroy personal data within a period not exceeding thirty days from the date of receipt of the said withdrawal, unless otherwise provided by an agreement between the Company and the subject of personal data. The Company is obliged to notify the subject of personal data about the destruction of personal data.

6.4. If a subject receives a request to stop processing personal data in order to promote goods, works, and services on the market, the Company is obliged to immediately stop processing personal data.

6.5. The company is obliged to process personal data only with the written consent of the subject of personal data, in cases provided for by Federal Law.

6.7. The company is obliged to explain to the subject of personal data the legal consequences of refusal to provide his personal data if the provision of personal data is mandatory in accordance with Federal Law.

6.8. Notify the subject of personal data or his representative about all changes concerning the corresponding subject of personal data.

  1. Information about the measures taken to protect personal data

7.1. When processing personal data, the Company takes the necessary legal, organizational and technical measures to protect personal data from unauthorized or accidental access, destruction, modification, blocking, copying, provision, distribution of personal data, as well as from other unlawful actions in relation to personal data.

7.2. Ensuring the security of personal data is achieved, in particular:

  • identifying threats to the security of personal data during their processing in information systems ah personal data;
  • application of organizational and technical measures to ensure the security of personal data during their processing in personal data information systems necessary to fulfill the requirements for the protection of personal data, the implementation of which ensures the levels of personal data security established by the Government of the Russian Federation;
  • application of past in the prescribed manner procedure for assessing the compliance of information security means;
  • assessing the effectiveness of measures taken to ensure the security of personal data before putting into operation the personal data information system;
  • taking into account computer storage media of personal data;
  • detecting facts of unauthorized access to personal data and taking measures;
  • restoration of personal data modified or destroyed due to unauthorized access to it;
  • establishing rules for access to personal data processed in the personal data information system, as well as ensuring registration and accounting of all actions performed with personal data in the personal data information system;
  • control over the measures taken to ensure the security of personal data and the level of security of personal data information systems.
  • assessment of the harm that may be caused to subjects of personal data in the event of a violation of the legislation of the Russian Federation in the field of personal data, the relationship between this harm and the measures taken aimed at ensuring compliance with the legislation of the Russian Federation in the field of personal data.

Reorganization of non-profit organizations can take place in the following forms:

  • merger- association of non-profit organizations of the same organizational and legal form, as a result of which a new NPO is created;
  • accession- a form of reorganization in which one NPO merges with another. Such reorganization takes place only within the framework of one organizational and legal form;
  • separation- a form of reorganization, as a result of which one NPO is divided into several others. Reorganization of this type is possible only within the framework of one organizational and legal form;
  • allocation- a form of reorganization in which the process of creating a new NPO of the same organizational and legal form as the existing one takes place. At the same time, both organizations continue to exist;
  • transformation- a form of reorganization, the result of which is the creation of a new NPO with a different legal entity.

In all types of reorganization, rights and obligations are transferred in accordance with the procedure of universal succession.

The service “Reorganization of a Non-Profit Organization” includes:

  • oral consultation on issues of reorganization of a Non-Profit Organization;
  • expertise current documents NPO;
  • development of a reorganization plan, coordination of the procedure and timing of the reorganization;
  • preparation of a complete package of documents for the reorganization procedure of non-profit organizations;
  • representation and support of the reorganization procedure of a non-profit organization in the Ministry of Justice.

Additionally you can order:

  • accounting support of the reorganization procedure;
  • production of seals for organizations created during the reorganization process; receiving a letter with assigned species codes economic activity; notifications about registration of non-profit organizations in Pension Fund and the Social Insurance Fund;
  • obtaining licenses to carry out activities subject to licensing (educational activities);
  • development of personnel documentation and employment contracts with personnel, mandatory local acts;
  • creation of a contractual base (development of standard and individual contracts for conducting activities);
  • other services necessary for the successful implementation of activities.

The Cliff company's comprehensive approach to the procedure for reorganizing non-profit organizations, including high-quality preparation of documents, examination of existing documents, approval of a ready-made package of documents, allows us to carry out the procedure for reorganizing non-profit organizations without wasting extra time and effort on the part of the Client.

Positive experience:

  • Cliff's lawyers successfully carried out the reorganization procedure in the form of transformation of a Non-Profit Partnership engaged in educational activities, without first bringing the name and legal form into compliance with the Civil Code, into an Autonomous Non-Profit Organization, while maintaining the current license of the organization;
  • Cliff company successfully carried out the procedure for joining two Regional public organizations working in the field of human rights protection. The nuance of the procedure was that public organizations were in different regions.

List of required documents for each non-profit organization participating in the reorganization procedure:

  • copy of the charter;
  • a copy of the registration certificate of the NPO with the assigned OGRN number;
  • a copy of the certificate of registration with the tax authority;
  • information about higher and executive body an existing NPO;
  • address of the location of the NPOs being created in the process of reorganization;
  • information about the founders of the NPOs being created;
  • information about the executive body of the NPO being created.

Additionally, notary expenses and state fees are paid.

Registration of the Association in as soon as possible

By forces best employees law firm"Cliff" Association was registered in the shortest possible time. A feature of the project is the shortest possible time for preparing and approving documents of a non-profit organization for subsequent obtaining status self-regulatory organization. The client continues to cooperate with Cliff in obtaining the status of a self-regulatory organization.

Cliff lawyers have completed a project to incorporate a non-profit educational organization. In addition to the necessary registration actions, the lawyers prepared all the documentation necessary for translation educational process(employees and students from the affiliated company). Thanks to legal consultations, it was possible to avoid conflicts with the employees of the Institution, as well as claims from students. Thanks to this merger, in addition to the financial recovery of the main company, it was possible to save jobs for more than 50 teachers of a small educational organization that was on the verge of bankruptcy.