The number of non-profit organizations is growing every year in Russia. This allows us to improve the quality of life of the population, develop democratic values, and effectively combat the complex social problems"hands" of volunteers from non-profit organizations. The importance of choosing the creation of one or another type of non-profit organizations is due to their target and organizational differences. Let's take a closer look at this in the article.

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

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

Types of non-profit organizations and the purpose of their creation

In accordance with the law of the Russian Federation "On Non-Commercial Organizations", NPOs operate in the established forms:

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

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

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

The difference between non-profit organizations and commercial organizations

Consider the main differences between NPOs and commercial ones in the following points:

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

Features of the application of the simplified system of taxation of NCOs

The annual financial statements of the NPO include:

• balance sheet;
• report on the intended use of funds;
• appendices to the balance sheet and the report in accordance with regulatory enactments.

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

• for nine months of activity, the income of NCOs is not more than 45 million rubles. (calculated for the year in which the organization draws up documents for the transition to the simplified tax system);
• the average number of employees is not more than 100 employees in the reporting period;
• NCOs do not include branches;
• the residual value of the assets is not more than 100 million rubles;
• absence of excisable products.

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

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

At the same time, the NPO is obliged to pay the so-called single tax, namely:

• according to the type of taxation "Income", you need to pay 6% from various receipts that are considered income;
• for the object of taxation "Income minus expenses" is 15% of the difference between income and expenses, or 1% if income does not exceed expenses.

Today, it is important for the country to promote the further development of NGOs as a powerful engine for the implementation of various social needs.

in the most common category organizational structures Russia includes companies. And, although their formation is not related to business and income generation, NPOs are related to profit-making activities. What is the main activity of NGOs - we will consider in our material.

Basics

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

The creation of an NPO is aimed at conducting the main activity, which is supported by the state in order to implement social programs. To include:

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

What's special?

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

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

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

Not every non-profit organization can be declared bankrupt in the standard procedure. The process of liquidation of NCOs does not affect political parties, institutions, religious communities, since there is no division of property in these structures. Despite the fact that there is no specific term for the existence of an NPO, the formation of a non-profit type company with a limited period of validity is legally allowed.

Areas of activity

Depending on the structure of organizations, the main area of ​​activity of NCOs covers the following areas:

• Healthcare.
• Charity.
• Social protection.
• Education.
• Legal protection.
• Culture.
• Religion.
• Ecology.
• housing problems.
• Interethnic relations.
• Analytics.
• Spheres of professional level.
• Development of civil defense of the population.

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

Main positions

An organization of a non-profit type acts as an entity that unites citizens to participate in solving social and public problems. The principles of the creation and existence of NCOs must correspond to the field of activity and the foundations of the organization.

The existence of NCOs is based on the following principles:

1. Self control. Within the association, control over the direction of activity is carried out, a systematic assessment of its quality is carried out.
2. Public benefit. The organization implements and supports the interests of society, attracts the attention of the authorities and the media to social problems.
3. Cooperation. The NPO develops partnerships with stakeholders in order to achieve the goals of the association.
4. Responsibility. The Association is responsible to target audience society and must consider the implications of their work for environment, citizens, other associations.
5. Legal regulations. The activities of NCOs do not contradict the law, they are subject to the constituent documents of the organization.
6. Availability. Information about the activities, missions and income of the association is open to interested citizens. An NPO may close access to data, the disclosure of which may adversely affect its existence, if this is not prohibited by law.
7. The freedom of action. The association is free to choose the direction of activity and the method of implementing its goals. The NPO openly expresses its position and supports it in relation to social problems.
8. Democratic governance. The leadership of an NPO informs members about the missions, legal conditions and objectives of the organization. The work is carried out on the principle of mutual respect and democracy. NPO members have the right to openly discuss issues related to the goals and work of the organization.

An NPO may close access to data, the disclosure of which may adversely affect its existence, if this is not prohibited by law.

A non-profit type organization does not use its advantages that discriminate against other organizations. The actions or omissions of an NPO should not lead to negative results or infringement of the rights of other companies.

Conclusion

Non-profit organizations pursue a specific goal that improves the position of certain social groups. The main activity of an NPO must strictly obey the founding documents of the company, support the principles of its existence and work for the benefit of the public.

Non-profit organizations (hereinafter referred to as NPOs) are one of two large groups of legal entities (the other group includes commercial organizations). The main distinguishing feature of non-profit organizations is (and this follows from their very name) that they are not created for the purpose of carrying out commercial activities.

What is an NPO, goals of creation, independence

Non-profit organizations are understood as those created in the educational, cultural and other areas specified in their founding documents, purposes, and:

• not having as the main goal the extraction of profit;
• not distributing the profit received as a result of their activities among their participants (clause 1 of article 50 Civil Code RF).

An indicative list of goals for the creation of NCOs is enshrined in clause 2 of Article 2 N 7-FZ “On Non-Commercial Organizations” dated 12.01.1996 (hereinafter - the Federal Law on NCOs). According to this law, NGOs can be created for:

• achievement of social, charitable, spiritual, cultural, educational, scientific and managerial goals;
• development physical culture and sports, protection of rights and legitimate interests citizens, etc.

This list is not exhaustive, this paragraph provides that NCOs can be created for other purposes aimed at achieving public benefits.

In addition, the goals of the creation and activities of NPOs are fixed by separate federal laws.

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

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

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

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

Materials published by a non-profit organization acting as a foreign agent and (or) distributed by it, including through the mass media and (or) using the information and telecommunications network "Internet", must be accompanied by an indication that these materials have been published and (or) distributed by a non-profit organization acting as a foreign agent.

ConsultantPlus: note.

Abs. 1 p. 2 art. 24 (in terms of the acquisition and sale of securities and participation in limited partnerships as a contributor) does not apply to budgetary and state institutions.

2. A non-profit organization may carry out entrepreneurial and other income-generating activities only insofar as it serves the achievement of the goals for which it was created and corresponds to the specified goals, provided that such activities are indicated in its constituent documents. Such activity is the profitable production of goods and services that meet the goals of creating a non-profit organization, as well as the acquisition and sale of securities, property and non-property rights, participation in business companies and participation in limited partnerships as a contributor.

(see text in previous edition)

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

(see text in previous edition)

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

(see text in previous edition)

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

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

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

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

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

2.2. A non-profit organization that performs socially useful services is a socially oriented non-profit organization that provides public services for one year or more. useful services good quality, is not a non-profit organization performing the functions of a foreign agent, and has no debts on taxes and fees, other prescribed by law Russian Federation mandatory payments.

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

(see text in previous edition)

4. Under the foreign non-profit non-governmental organization in this federal law means an organization that does not have profit making as the main goal of its activities and does not distribute the profits received among the participants, established outside the territory of the Russian Federation in accordance with the legislation of a foreign state, the founders (participants) of which are not state bodies.

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

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

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

ConsultantPlus: note.

P. 6 Art. 2 does not apply to religious organizations, associations of employers, chambers of commerce, state corporations, state companies, as well as to NPOs, state and municipal institutions, international funds created by them.

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

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

This activity is carried out in the following forms:

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