Non-commercial organizations include. Institution (non-profit organization)

"I told about what NPOs and what features this type of organizations has.

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On the Internet, full of articles about suitable forms forms (we are also about it). In most of these articles, we are talking about choosing between IP and a commercial organization (LLC or AO), but there are almost nothing about non-profit organizations (NPOs). It can be said that this is a "twilight zone" of Russian corporate law.

We decided to fill the gap and dispel the common myths. If the article likes, write about it in the comments, will continue to destroy legends.

Myth is the first: there are few non-commercial organizations and they have no money

According to official statistics, NGOs constitute up to 17% of Russian legal entities. Non-commercial organizations several times more than the same joint-stock companies; They have a corresponding turn.

Not only charitable and religious organizations include not only the public sector, almost all educational organizations, all public clinics, consumer cooperatives (parking, HOA, country cooperatives, and so on), development institutions like Fryria or Asi and many other various structures.

At the same time, the sphere of NGOs is very poorly settled. Not in the sense of "not settled in general," as cryptocurrency, but in the sense that the regulation is very fragmentary and internally contradictory.

The Central Law "On Non-Profit Organizations" covers the maximum half of the species of NGOs, the rest are hiding in specialized laws like "On charitable organizations", "On public associations" and so on. Many of these laws were written back in the 1990s and have not been updated before compliance with the changed Civil Code.

In the resulting place, a non-specialist is very difficult to understand: nowhere is not even a list of existing forms of non-profit organizations. At the same time, the constituent documents of the NGO, in contrast to the same LLC, carefully subtract specialists from the Ministry of Justice - the first time to register without experience is almost impossible.

Non-profit organizations also have additional statuses related to the type of their activities. For example, a charity status is auchevka for an ordinary non-profit fund, which allows you to pay less taxes, but it doubles the number of papers.

Now it is necessary to apply not only the law "On NGO", but also "charitable" legislation, as well as submit special reporting. Obtaining and updating licenses (for example, education, treatment, and so on) further complicates the work of the organization's lawyer.

Myth second: non-profit organizations can not engage in entrepreneurship

This myth is generated by the initial confusion in terms. According to the Civil Code, entrepreneurial activity is an independent, risky and systematic profit. Let me remind you, profit is when income exceeds costs.

Obviously, if the expenses of the organization are that commercial, which is non-commercial - will exceed its income, it will simply go bankrupt. Therefore, non-profit organizations can not just can, but should also engage in entrepreneurship to stay afloat - or exist on membership fees and donations, for which few people are capable.

In general, non-profit organizations can exercise the same activity as commercial: supply goods, provide services, perform work and so on. Rare exceptions relate to individual licenses (for example, NPO cannot become a bank).

However, there is a really important difference in activities between commercial and non-profit organizations: this is the so-called target legal capacity of NGOs. Unlike commercial organizations that are entitled to do what they want, non-commercial are limited to the goals prescribed in the Charter.

This should guarantee that some "Foundation for the rescue of homeless cats" will not start financing Middle Eastern Salafis. In practice, the founders of the NGOs are prescribed in the Charter "has the right to engage in any activity that makes income" and thus solve the problem of target legal capacity.

Myth Three: Non-commercial organizations do not pay taxes

It seems logical - so far non-commercial organizations do not compete with commercial, the state should support them for the sake of the public goods being created. But not in Russia.

The Russian tax system provides for practically the same taxes for all organizations, including non-commercial. Not very fair, but as it is. But the NPO has the right to use all the same tax regimes as "big" societies: for example, a simplistic to not pay VAT.

From this rule there are exceptions in favor of NGOs, but they are very small. Do not pay taxes from membership contributions association and union (for example, trade unions); Also, NPOs do not pay taxes with gratuitous donations.

There are a number of benefits for charitable organizations, which are applied, provided that at least 80% of the revenue, such an organization distributes in order of charitable assistance. Otherwise, non-profit organizations pay taxes on a par with commercial.

Myth Fourth: Non-commercial organizations are used for manipulations

Because of the last investigations, the reputation of "collips" was entrusted for the NGO. This is at the same time myth and not myth.

Non-commercial organizations are really used to conceal the beneficiaries, that is, the true business owners. There are so-called autonomous organizations that have formally no owners and beneficiaries: they exist on themselves.

Such a company, after registration, works without shareholders and participants, can create subsidiaries (including commercial), dispose of its own property, but the beneficiaries have no. Consequently, any attempt to disclose information will be in a dead end.

Do not improve the reputation of NGOs and regular scandals with the distribution of presidential grants. Organizations that are denied, especially on formal reasons, always declare corruption - and it is impossible to check it, since the procedure is really opaque.

However, all these "cutting" scandals overlap by one factor that distinguishes non-commercial organizations from commercial: from NPO is really difficult and expensive to bring money. Almost all NGOs are not entitled to pay dividends to its founders; They have been accomplished to spend their statutory goals, and if the goals are achieved - to give the state.

Therefore, even if you create NPOs and entrepreneurial activities earn money, to bring them extremely difficult and costly.

As for the receipt of grants - this is also not so simple. First, to reclaim the grant, first you need to practice socially useful activities for quite a long time at your own expense. Secondly, the registration of the receipt and execution of the grant is a mountain of paper; Reporting there is not that complicated, but very exhausting.

And thirdly, grants are usually small: up to several million rubles. In practice, it is much easier to earn this money than to try to "spill" them from state, and not as an example is safer.

Why do NKO generally need

After all, the question is naturally listed, the question arises: if the NGO does not give advantage, then who creates them at all?

First, social entrepreneurs who are already engaged in non-commercial activities - NPOs makes grants and donations, which is prohibited for commercial organizations. If there are competent lawyers and accountants, you can build a whole holding from NPOs and save a little on taxes.

Secondly, some activities are available only for non-commercial organizations - for example, training (except for additional education), self-regulation (SRO), housing management (HOA) and so on. Therefore, to create a kindergarten or school, a trade union or a chamber of commerce, you need to register NPOs in the Ministry of Justice.

Hello, friends! The conversation will go about NGOs - non-commercial organizations. We constantly register and accompany NGOs (more than 200 per year), this is our main specialization and beloved job. On the Internet on the subject of creating NPOs is full of old, not professional and trite outdated information. If you are interested in the topic related to the design in 2018 and the further work of NGOs, here you will find answers to the main questions. Or learn the answers that need to know.

Here is a list of questions of people who thought about the design of NGOs:

NKO - what is it and do I need it? What is the essence of NPO?

Non-profit organizations following the names are organizations whose purpose, non-profit activities in certain directions. NKO has no beneficiaries or owners who receive interest, income or dividends. NPO cannot have in order to maintain business activities, operates in a non-profit field in the directions that the law clearly describes.

If it is easier for NPOs in the area: education, science, culture, sports, health, ecology, charity, protecting legal rights and freedoms I.T.D. All these activities are socially oriented and fully spelled out in Article 31.1 of the Federal Law "On Non-Profit Organizations".

Non-profit organizations are subject to two main laws, the law on non-profit organizations and the Civil Code. And the main regulatory body is the Ministry of Justice.

NGOs also have a number of advantages. It acting in a non-commercial field, in many cases, have an advantage over commercial organizations. Often, receipts are completely exempt from taxation. Has an advantage in cooperation with government agencies. The opportunity to participate in grants and obtaining state support allocated specifically for NPOs. Obtaining an area from a state, such as an office or sports, to implement its goals. The presence of social deduction of NDFL, which may receive individuals sponsoring non-commercial organizations.

In essence, the goal of the state and NGOs often coincide, for example, the development of science or sports. And if a non-profit organization is achieved in its activities, it is in the interests of the state to help her, through grants, premiums or subsidies. This in turn helps non-commercial organizations to implement their programs.

Features of non-commercial organizations and what are they?

The consequence of the absence of NPO owners is that all property of a non-profit organization belongs only to her. In fact, the manager is engaged in the head, who can be called the Chairman, director, president or any more. The main thing is that the leader choose members of NGOs, all members are equal, and to limit any of the members of the law is prohibited.

It is important to say that species of NPOs are quite a lot. You can divide them in two main features. The first is the place of registration, where the package of documents for registration and in the future changes in the statutory documents are submitted. This is the Federal Tax Service or Ministry of Justice. The second sign is whether the organization is founded on membership. When you create NKOs not based on membership, this is your project, and you have the opportunity to control it by investing resources and forces in it. It is very difficult to do this in the NPO membership based, you are, in fact, are the initiator of the project, which in the future will develop by the forces and the vision of the numerous group of people. You can keep control only by staying the leader of the movement and your authority.

1 group. Registered in the Ministry of Justice not based on membership:

• (Autonomous non-profit organization)

2 group. Registered in the Ministry of Justice based on membership:

• Cossack society

3 group. Registered in FTS based on membership.

• Consumer cooperatives

4 group. Registered in FTS not based on membership.

• State institutions
• Casual institutions
• Municipal institutions

It is important to say that it is very difficult, rather in most cases it is impossible. It is easier to establish a new NGO. Responsibly approach the choice of NKO form.

What is needed to create a non-commercial organization?

It is necessary to answer a few major issues and have the necessary documents.

It is necessary to determine what non-commercial field you will act and most importantly how you will implement our goals.

Having answered the first question, you can decide on the NGO form that you need to create.

Depending on the form, you will need at least one to three passports of the founders.

Determine the composition of the NGO controls, their positions and copies of the passport.

Full and abbreviated name of your future NGO.

Have data for a legal address, it may be an office (warranty letter from the office owner) or the home address of one of the founders (provided that he is the owner of the apartment).

4000 rubles per state duty

Approximately 3,600 rubles for notary services.

Step-by-step instructions for registration of NGOs.

You decided to create an NGO, and the first question to start:

For registration, at least one founder is needed, in some forms two, but three people are necessary in the mandatory collegial control body. Those. One person can be a founder, head and member of the collegial management body and two more only by members of the collegial governance. All the main questions solve exactly the collegial government, and not the founder.

- We choose the name for our NGO.

The question is more difficult than you may seem. First, the name must be unique. Secondly consist of three parts: legal form, reflection of the nature of your activity, the name itself. For example: an autonomous non-erocer organization for the development of culture and art "Zarya", as you see it consists of three mandatory parts. The name should determine the nature of your activity, as a result of your goals and the composition of the future statute. From here it follows an important limitation, in fact, the names of your activity will be determined and you cannot engage in all social oriented activities. For example, a sports organization will not be able to engage in ecology. It is also impossible to just so international, all sorts of state authorities, other forms (fund, Union, Association), etc. Foreign symbols and words are not allowed. If a rare name is used or a little-known Russian word, it is better to attach an explanatory letter with its description. Not everyone knows what typery, including employees of the Ministry of Justice, who can take it for a foreign word.

- We are determined with the legal address.

The legal address is the official location of the organization, and registration of ANO occurs at the location of the legal address. So where to take it? There are several ways.

The easiest way, the legal address provides one of the founders to its apartment, a prerequisite, the apartment must be owned. If the property is owned, then the consent of the remaining participants.

The second way - the legal address will be an office under the lease agreement, because The organization has not yet been created, the office's owner gives you a guarantee letter, which will make a lease agreement with you and agree that there will be a legal address of the organization.

There is a third way in practice, the most dubious - "buying a legal address", the owner provides you with a warranty letter, but after registration it provides you with the organization's postal support. It is cheaper than to remove the office, but it's worth going on this path with proven partners. You can get to the "black-rubber" address and get a refusal of the Ministry of Justice or after the design of NPOs to have the ability to open a settlement account.

- Registration of documents for filing to the Ministry of Justice.

Next, the most difficult stage. Registration of a package of documents for registration of NGOs. This package of documents is submitted to the regional Ministry of Justice, not to be confused with the Ministry of Justice of Russia. For example, in Moscow, this is the Ministry of Justice of Moscow. The Ministry of Justice in the Moscow region is also in Moscow.

The minimum package for registration consists of:

• Charter 3 copies
• Solution (protocol) 2 copies
• Application certified by notary - 1 copy
• Applicant signed by the applicant - 1 copy
• Receipt of payment of state duty (original)

Separately, I would like to pay attention to the NGO Charter.

The charter should reflect exactly your nature of activity, goals and objectives of the organization, activities. All these items are formed in harmony with the name of the organization! The Charter indicates: the name of a non-profit organization, location, goals and subject of activity, information about branches and representative offices. Also, the charter determines the procedure for making changes, reorganization or liquidation of a non-profit organization, the procedure for monitoring the organization's activities.

NKO registration procedure in the Ministry of Justice

The procedure for registration of NGOs in the Ministry of Justice is radically different from the registration of LLC. The registration itself consists of four stages, and often you can only hear the deadlines of some that misleading people.

I will say easier, a complete registration date, from the moment of filing documents to the Ministry of Justice, takes no less than 1.5 months. And these one and a half months consist of five stages in which at least 4 people take part. This is one of the reasons why speeding up registration is very difficult, and if you succeed, it will be only a few days. I will describe these stages:

1. Documents are submitted to the Ministry of Justice, accepts them in the "Specialist at Accept" window.

• The first option "Failure" in registration, with this everything is clear. All from the beginning, re-payment of state duty and almost always repeated costs of notaries.
• The second version of "finalization", if there are minor notes on the charter, the specialist calls the applicant to the number specified in the statement and asks to make changes. It is important if you miss the call and you will not find your specialist today, tomorrow will be a refusal!. So it is better to know the appointed specialist and his phones in advance. Accordingly, repeated costs of notaries and duties do not arise. After the "refinement" of the examination may take again 3 weeks, and the registration time has increased dramatically.
• Third option positive decision, cheers. But it is only the middle of the way.

3. The Ministry of Justice itself sends a package document in the FTS (tax), they go about a week.

4. Documents are tested in the FTS, it is not as strict as in the Ministry of Justice. And here solutions can only be two. Positive or negative solution. If negative, then you get to the top of the way. In the case of a positive solution, the registration numbers of the Inn and OGRN are assigned, with the introduction of legal entities into a single register. From now on, NPO exists. You can take an extract from the register and on the basis of it to make some actions.

5. Documents of the established organization are still traveling back to the Ministry of Justice.

6. The Ministry of Justice receiving documents from the FTS, issues an additional certificate of registration of a non-profit organization. It is important to say that this testimony is signed by the head of the Ministry of Justice. In this connection, this stage can be easily stretched from one to two or three weeks, and any challenge to the conscience of a specialist in the "window" or on the phone, the situation will not change. He will simply not dare to report your discontent to the highest leadership.

Having received a package of documents in the Ministry of Justice, be sure to check if errors are not allowed when making basic data to an incorporation, for example, in Ph.O. Founders and managers, addresses, name, I.T. d.

Then make the seal, it is necessary to do this. Freated from seals can only be LLC and IP. And be sure to receive in Rosstat (statistics) "Notification" with statistical codes.

We collect what happened in a beautiful package and open the current account in the bank you like. Does this leader and better do it immediately. Without the current account, the NGOs rarely can exist, and over time to do it becomes more and more difficult. NKO without a current account, this is generally a separate article for conversation.

Costs associated with NPO registration.

Let's go through. After minor expenses related to the preparation of documents, paper and ink. There are notarial costs and make up a minimum of 3500r, if we have 1-2 founder. Next, the state duty is 4000r., Which must be paid in the bank on the receipt. The costs associated with the opening of the current account are approximately 2-3 tr., It should be noted that in state banks the price is higher than in the commercial, but their reliability is no doubt. Please note that when the Bank's license is reviewed, an organization in 95% of cases loses its funds on the settlement accounts.

Separately I would like to say. After the creation, the organization will carry permanent costs associated with the conduct of the current account 1-3,5 tr. Depending on the bank. As well as accounting on the NGO worthy accountant will leave at least 2000r per month.

Rules of work and obligations of NGOs.

This topic is very voluminous, we will try to disassemble the three main questions, respectively:

1. Where can NKO work?
2. Who monitors the work of NPOs?
3. The principle of NGO activities.

Where can NKO work?

In the charter, any NPO is prescribed the territorial scope of activities, if it is simpler - these are the regions in which NGOs can act. By default, the main region will be the one in which your legal address is. In additional regions, NPOs are valid on the basis of branches or departments. Depending on the NGO form, you can open branches, branches or both of these types at the same time. It is important to say that for each form, the expansion of the territorial sphere is implemented in different ways. This is necessary to read separately. I designate their difference.

Branches are independent structural units with their registration data and settlement accounts in banks. Their creation leads to a new edition of the NGO Charter. The structure of the organization and the principle of management in the presence of branches is completely changing. Branches are discovered for example ANO.

Departments are created by internal documents, do not lead to the creation of a new edition of the charter and do not lead to indigenous changes in NPOs. But not in every form of NPO, it is possible to open offices. Separations for example can be discovered in a public organization.

There are forms that the territorial sign is not as important, for example, funds. Funds are inherently collecting and distributed. Their activities are built on the assistance or joint implementation of social projects with other NGOs. They usually simply have no need for branches or departments. They perfectly achieve their goals, relying on one single region, redistributing the collected resources.

Separately, you need to say about all-Russian organizations and NPOs, which simply, it is impossible to use it, for each form of NGOs there are their own rules. For a public organization, this is an action on the territory of more than 43 regions of Russia, such as the opening of more than 43 branches. For the Association (Union), this is a period of activity for more than 5 years, more than a third of the regions and unique activities that still need to prove.

International status and use of the relevant name. For this you need to do three steps. Create NGOs. Then create a representative office of your NGO in another country according to its laws. The third step, having all the documents on the created representative office, submit documents to the Ministry of Justice of Russia to the new charter, name and status. Often ask how to create "World NGOs", the answer is in no way, it is impossible to make it impossible and there is no concept of such a law.

Who monitors the work of NPOs?

NGO activities are somewhat more complicated than the activities of commercial organizations. NPO controls mostly the Ministry of Justice and Tax (FTS). The principle and target of control is very different. If you describe all the subtleties, there is not enough books, but the main principles, we will try to designate.

The Ministry of Justice controls whether the activities of the NGO, the law on non-profit organization correspond to the law. It is checked with the activities of the NGO of its charter and is legally spent the means. It is the Ministry of Justice that makes complaints about the activities of the NGO and decides on its forced liquidation. Every year it receives reporting from NAO confirmation of activities, basic financial and economic indicators and composition of management bodies. Checks the target use of the received funds and the legality of their use within the framework of the non-commercial field. In essence, the Ministry of Justice carries the supervisory function, in case of inconsistencies, it makes a prescription to eliminate the shortcomings or eliminates NPOs.

Tax (FTS) executes several other functions. All NPOs, as part of its charter, can engage in income generated by taxes. Reports and declarations are provided in the tax quarterly. Based on the reporting and analysis of the composition of the current account operations, the FTS verifies the accuracy and payment of taxes. In other words, the FTS performs fiscal control functions. And in case of detection of violations, the NGOs penalizes, blocks the current accounts, requires explanations from the head, if the data was provided with incomplete, contradictory or unreliable.

Also, all NPO reporting is provided in the FIU, FSS and Rosstat, even if NPO activities or employees do not have.

Principle of activity of NGO

After the creation or annually, the NGO holds a general meeting of members. At this meeting, within the framework of the NGO Charter, the NGO development plan is determined in the current year. Simply put, members solve the main principles and goals of their NGOs, determining the goal of the next year, possibly developing a specific program. Perhaps the mechanism for the implementation of socio-oriented activities is determined.

The second important question is how the given goals will be achieved at what funds. Definct sources of income generation. Accordingly, measures and promotions can be planned to attract funds, such as confined to holidays or solemn dates. Perhaps the main source of funds is assumed to the activity that causes income, and it is necessary to describe the development of this direction.

The third question is the estimate for the current year. Having determined the objectives of the non-profit organization and sources at the expense of which they will be implemented. Members of the meeting form a estimate with the planned amount of income for each article and their target use on the planned goals. It is important to say that the estimate should not be accurately fulfilled during the year, it is only a plan. According to the result of the year, the actual estimate is drawn up, members of the meeting are studying the estimates planned and actual in order to take into account the experience of the past year and to be able to better plan the next year.

I would like to notice that the estimates in the NGO can not at all, because Financial operations are absent completely, and the statutory activities, goals and objectives are fully implemented. For example, a public organization operates at the expense of its members and volunteers, which are free of charge or at their own expense, fully implementing the goal of enlighteing and consulting the population about its rights. As you can see financial transactions can be minimal or even completely absent.

Separately, I note that the taxes of income (income from the sale of goods and services) is mainly taxed, which is the source of the formation of NPO receipts. Receive income is permissible only in the framework of those activities that are in the Charter (write purely commercial activities in the charter, as trade, Agenic services, construction of buildings and structures, etc. Ministry of Justice will not give you upon registration or changes). By itself, this activity can not be the purpose of NPO. The exception is the construction of the activities of some ANO. When they carry out the activities of an income, such as the provision of services for sports, and sections at cost. Without receiving any financial result, Ano immediately performs its main statutory goal - the development of sports, i.e. The goals of such an ano does not change, this is the development of sports, it simply turns out that the authorized activities and activities that cause income is merged into the fulfillment.

Conclusion.

Here, the foundations of knowledge about non-profit organizations that should know everyone who is interested in this topic were described. Separately for each form of NPO, we have our own sections, it is also possible to freeze with deployed articles on issues that are raised here in general terms.

If you have something to say, write in the comments, will be happy to answer.

Also leave your comments below, discuss together.

- This is an organization whose purpose is not profit, but the implementation of cultural, educational, charitable tasks. Such objectives may be the protection of the rights of citizens, the development of sports and propaganda of a healthy lifestyle, the satisfaction of the spiritual needs of citizens.

Non-profit enterprises: characteristics

Non-profit firms have a number of features that are not peculiar to commercial organizations:

• Non-profit enterprises can be engaged exclusively by the type of activity that is registered in the constituent documents.

• NGOs may have forms provided for not only by the Civil Code, but also by other legislative acts.

• Non-profit organizations do not become bankrupt when they are not able to fulfill obligations to creditors (except consumer cooperatives). When a non-profit company is eliminated by the decision of the founder, the property remaining after the calculations with creditors is sold, and are sent to the goals recorded in the constituent documents.

• NAO can do business, but only to the extent that it is necessary to achieve the main goal of functioning.

Forms of non-profit organizations

The list of possible legal forms of non-profit enterprises appears in the Federal Law "On Non-Profit Organizations". Possible forms:

• Public Association - An organization based on the overall interest of the participants. Public Association is created on the initiative of the minimum of three founders. The associations are counted:

- public organizations - suggest membership;

- movement - Do not have membership;

- institutions - The goal is to protect the interests of the participants;

- amateurian authorities - such organizations are formed to solve social problems of members (search for housing or work);

- political Party - It is formed in a prison and is guided by the purpose of presenting the interests of citizens in the authorities.

• Religious organizations - These are organizations whose goals are the distribution of faith and training of the propagandable religion of followers.

• Consumer cooperatives- These are memberships that act to meet the needs of members in services and goods. In order for the initial property of the consumer cooperative to be formed, each of the members in joining the association is obliged to make a mutual. The cooperative is created on the basis of the principles of voluntaryness of the entry and availability of information and has such distinctive features:

It is believed to satisfy material needs;

Maybe entrepreneurship - revenues are distributed in equal shares between members or go to pay for the needs of the association.

• – an organization existing to achieve socially useful goals through the use of property provided by its founders. Foundation as NGOs has the following distinctive features:

- legal entities may establish funds;

- The fund does not imply membership;

- The fund is obliged to regularly publish reports, how the property transferred to it is used.

• Association - Association of several legal entities. The purpose of creating an association is to coordinate the activities of member organizations and the protection of their interests. The Association is not obliged to be responsible for one of its members, but the members themselves are subsidiary responsibility for the obligations of the association.

• - an organization created by combining monetary and property contributions. Charitable foundation can be formed in one of two ways:

The Foundation finds a patronage (sponsor) who donates money for charitable goals. The state can also be a state.

Foundation makes money independently.

A combination of both methods is also possible.

Charitable Fund as a form of a non-profit organization has such features:

Authorities and local self-government are deprived of the opportunity to participate in the charity foundation.

The structure does not provide membership.

Mandatory condition for a charity foundation - the formation of a controlling instance that is called title board of Trustees.

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As you know, all organizations in Russia can be divided into three sectors: state, commercial and non-commercial. And if everything is clear with the first two species, the latter makes us think. What objects relate to non-commercial organizations? We offer you to reflect on this further.

Non-commercial organizations include ...

First definition. NGO, a non-profit organization - a structure that does not claim its main task to make a profit, as well as non-distributing among its participants.

The goals of creating NGO are the following:

• cultural;
• social;
• charity;
• scientific;
• educational;
• managerial;
• political;
• protection of citizens' health;
• development of sports, physical education;
• satisfaction of intangible (spiritual) needs;
• protection of the legitimate interests of private and legal entities;
• legal assistance;
• other useful things for society.

Objects that relate to non-commercial organizations have the right to engage in entrepreneurial activities. But only if it is aimed at achieving the main social goal.

It is important to note that non-profit organizations performing certain functions of self-government bodies, the state and at the same time do not resort to the assistance of these, are called non-governmental.

Characteristic NGO

To brighten the structures that belong to the NGO, we suggest you familiarize yourself with the following characteristic:

1. Founder: Any face.
2. Frames: Painted staff and attracted faces.
3. Money remuneration of participants: regular employees - the salary, the work of volunteers, volunteers are not paid, the services of attracted persons are a contract for the provision of services.
4. The main objectives of the activity: as a rule, socially significant.
5. Sources of financing: state budget (but only if the founder of the organization is a state), borrowed capital, revenue from entrepreneurial activities (with a number of restrictions), investments and donations. Membership fees also occur. Moreover, the overwhelming number of NPOs exists at the expense of them without referring to the above sources. Frequently used grants, including state. Also, a lot of NGOs allocate them with their only source of financing.

Types of NGOs

Non-commercial organizations include:

1. Cooperatives: garage-building, consumer (credit, housing, agricultural, sales, horticultural, supplied, livestock, vegetable, processing).
2. Unions.
3. Association.
4. Universities.
5. Autonomous non-commercial associations.
6. State Corporation.
7. Charity organisations.
8. State companies.
9. Cossack society.
10. Natural, national parks, reserves.
11. Municipal and state budgetary, government and autonomous education.
12. Non-governmental associations.
13. Non-profit partnership.
14. HOA, GK, LCD.
15. Miscellaneous Social Associations: Political Parties, Public Funds, Movements, Organizations, Trade Unions, Funds of Public Amateurities.
16. Combining legal entities.
17. Mutual insurance society.
18. Unions of employers.
19. Communities of small indigenous peoples.
20. Religious association, group, organization.
21. Country, garden, garden non-commercial association.
22. Territorial public association.
23. Chamber of Commerce and Industry.

NKO hybrids

Speaking about which organizations belong to non-commercial, it is important to note the hybrid forms with commercial (private) structures. These include:

1. Companies in public interest (United Kingdom).
2. Public benefit corporation (USA).
3. Major-friendly society with a limited share of responsibility (USA).
4. Corporation with social useful goals (Germany).
5. Charitable Society with liability restriction (Germany).

NKO in Russia

In Russia, there are more than 30 types of NPOs to the forms of non-commercial organizations. Many of them have similar functions, and differences - only in the names. All associations regulate the Civil Code of the Russian Federation (chapter 4, paragraph 6), FZ "On non-commercial organizations." Specific activities of individual NGOs are controlled by the relevant legislation.

We list some features of these organizations in the Russian Federation:

1. Received foreign grants are not taxable.
2. Since 2008, specialized presidential grants are allocated for NPO support.
3. In 2015, the so-called register of unwanted organizations was introduced. Any international or foreign NGOs can get there, which represents a threat to the Russian state system.
4. In 2017, an order prescribes the issuance of grants to those non-profit organizations that are socially significant, civilian activities.

NAO in our country is a fairly common type of association, numbering not one dozen forms. They are combined by common goals, the NGO team characteristic. In relation to such organizations, both general regulatory norms and specific ones are valid.