The role of peoples in the historical process. Historical process and its participants

In Russia there are about thirty forms of non-profit organizations (NPOs). Some of them have similar functions and differ only in name. The main types of NPOs are established by the Civil Code and the Law “On Non-profit commercial organizations» No. 7-FZ dated January 12, 1996. There are other regulatory documents that determine the operating procedures of specific forms of NPOs. We will talk about all types in our article.

Types of non-profit organizations

Since 2008, the president has approved special grants to finance NPOs. Over six years, their volume reached 8 billion rubles. They were mainly received by associations controlled by the Public Chamber. The law identifies the following main forms of NPOs:

1. Public and religious associations. This is a community of citizens created voluntarily on the basis of common interests. The purpose of creation is to satisfy spiritual and non-material needs.
2. Communities of Nations small numbers. People unite based on territoriality or blood relationship. They protect their culture, way of life, habitat.
3. Cossack societies. They have the goal of preserving the traditions and culture of the Russian Cossacks. Members of NPOs undertake to bear military service. Such organizations are farm, city, yurt, district and military.
4. Funds. Created to provide social assistance in matters of charity, education, culture, etc.
5. Corporations. Serve to perform social and managerial functions.
6. Companies. Provides services using state property.
7. Non-profit partnerships (NP). Based on the property contributions of members. Pursue goals aimed at achieving public goods.
8. Institutions. They are divided into municipal, budgetary and private. Formed by a single founder.
9. Autonomous organizations (ANO). They are created to provide services in various areas. The list of participants may change.
10. Associations (unions). They function to protect professional interests. Read also the article: → “”.

Choosing the type of NPO, setting goals

An initiative group is being formed to create an NPO. You need to decide what type of organization will be registered. The primary role in the choice is played by the assigned tasks. They come in two types:

1. Internal - an NPO is created in the interests of its members, for their needs and problem solving (NP).
2. External - activities are carried out in the interests of citizens who are not participants in the NPO (foundation, autonomous non-profit organization).

For example, a tennis club that provides its members with a tennis court and the opportunity to play for free - internal goals; if a school for young tennis players is organized at this NGO - external goals. When determining the nature of the work, it is necessary to take into account existing regulations this moment interests of members of the association and possible prospects.

When choosing a public fund, the number of founders, the possibility of accepting new members, and the property rights of participants are important.

The table will help you decide on the type of OPF of the organization being created:

Example. Kennel Club Membership

A group of people are planning to create a club for amateur dog breeders. The goal of the NGO is to exchange experience in breeding breeds, introduce new training methods, help in purchasing animals, and organize exhibitions.

On initial stage it should be established whether the NPO will have members or not. Membership is more suitable for the activities of this club, since it is possible to create more favorable conditions compared to strangers. For example, benefits for the purchase of breeds, feed, etc.

By establishing privileges for members, the club will attract new members, accordingly its popularity will increase, and the amount of contributions will increase. As an OPF for this direction activity, a public organization or NP is most suitable.

Features of NPOs, their difference from commercial organizations

NPOs have some features that distinguish them from commercial structures:

1. Limited legal capacity. Associations can function only in those areas that are specified in their constituent documents and relevant laws.
2. Working in the interests of society. The NPO does not set itself the goal of making a profit.
3. Running a business. An NPO can engage in commerce only within the framework of achieving its statutory goals. Profits are not distributed to members.
4. Wide choice of organizational and legal forms (OLF). When creating an NPO, an OPF suitable for specific tasks is selected in accordance with the law.
5. Not declared bankrupt (except for foundations and cooperatives). If a debt to creditors arises, the court cannot declare the organization insolvent. The NPO can be liquidated and the property used to cover the debt.
6. Financing. The NPO receives assets from participants, as well as donations, voluntary contributions, government grants, etc.

Each OPF NPO has its own characteristics. For example, members of cooperatives have the right to share income among themselves.

Advantages and disadvantages of different types of NPOs

Each of the OPF non-profit associations has its own advantages and disadvantages. They are reflected in the table.

Unitary NPOs, that is, those without members, have the advantage of quickly solving difficulties that arise. Disadvantages include the problem of making final decisions with a large number of founders.

Example. Disadvantage of a unitary NPO

Eight people created the charitable organization “Help”, headed by the Board of Founders. The NPO worked successfully, but some of the founders moved, some retired. There is only one manager left. There was a need to amend the Charter. It is impossible to make a decision without voting. It is impossible to gather the remaining founders.

In this example, time is wasted and the organization itself may close. When choosing an OPF, you should be sure of the seriousness of your partners’ intentions. The disadvantages of all forms of NPOs are:

• Compliance of activities with the goals approved in the Charter;
• Complicated registration process;
• Specifics of registration of constituent papers, taking into account work tasks;
• Responsibility of the applicant for the information presented in the documents;
• Refusal to register at the slightest inaccuracy in the papers;
• Lengthy verification of documents by the Ministry of Justice;
• Inability to distribute profits.

Advantages:

• Doing business together with social work;
• May have no assets;
• Lack of liability of participants for obligations;
• Simplified reporting;
• Target amounts are not taxable;
• Inherited property is not subject to income tax.

Differences in the main forms of NPOs

The table shows the differences between the main forms of NPOs.

Purposes of creating different forms

• Funds - the formation of property through voluntary contributions and its use for public needs. They have no members. They can engage in entrepreneurship to achieve goals.
• Associations - protection of the interests of participants on the basis of an agreement. They are created commercial structures for organizing business management.
• Public organizations - collaboration to achieve the set objectives. They are created by an initiative group of 10 people who share common interests.
• Religious associations - professing and introducing citizens to faith, worship, rituals, teaching religion.
• Consumer cooperative - improving the property status of members, providing them with goods and services through the pooling of contributions. When leaving membership, a person receives his share.
• Institutions - performing cultural, social, managerial, and other non-profit tasks. The funds are contributed by the founder.
• ANO - provision of educational, medical, sports and other services.
• NP - achieving social well-being in all spheres of life: healthcare, culture, art, sports. This form suitable for rendering various types services.
• Communities small peoples created by citizens voluntarily. They must consist of at least three members. People unite on the basis of common interests, territory of residence, traditions, crafts in order to preserve their way of life, culture, and economic principles. These NPOs can engage in commercial activities to fulfill their assigned tasks. When leaving the community, a citizen has property rights.

Taxation and accounting

If a public association does not have commercial activities and taxable assets, it reports to the tax authorities once a year.

Presents a balance sheet, Form 2 and a report on the targeted expenditure of funds. NPOs submit reports to the extra-budgetary fund on a quarterly basis. For pensions - form RSV-1, for social insurance - 4-FSS. NPOs report on the following taxes: VAT, profit, property, land, transport. Accounting forms 1 and 2 are also submitted to Rosstat at the end of the year. NPOs that use the simplified tax system annually submit a single tax return.

For all non-profit structures, it is mandatory to provide information on the average number of employees and income certificates when paying wages. These documents are submitted to the tax office at the end of the year.

• Consumer cooperative. He is engaged in entrepreneurship. Submits reports in full on a quarterly basis. Has no benefits. The board of the NPO is responsible for the information submitted to tax authorities and for data published in the media. The annual report is subject to verification by the audit commission of the NPO before submission.
• Religious associations. They don't pay personal income tax. When receiving money and property abroad, NPOs of this form must account for these receipts separately from others. Organizations must submit information on the results of their work to the Ministry of Justice. The NPO is obliged to publish the same data. The report must be submitted by April 15.
• Accounting in NP does not provide benefits and is carried out according to almost the same requirements as in commercial companies.
• Funds. It is necessary to take into account the sources of funds. Accounting and tax reports are submitted in accordance with the general procedure.
• Associations. Accounting is carried out according to estimates. It is drawn up for a year and contains a plan for spending and receiving money.
• Cossack associations submit information about their numbers to the Ministry of Justice. The annual report is prepared by the Ataman.

For all types of NPOs, funds received to solve statutory problems are not subject to income tax. Funds, the receipt of which has a specific purpose and is not related to the sale of goods, performance of work or services, are not subject to VAT. Payments for services to disabled people are exempt from personal income tax.

Category “Questions and Answers”

Question No. 1. What is the peculiarity of the formation of ANO?

A characteristic feature of the ANO is that employees cannot constitute more than 1/3 of all members of the governing body.

Question No. 2. Which NPOs are exempt from VAT?

Associations of disabled people are exempt from paying VAT, unitary enterprises at health care and social protection institutions, organizations whose staff includes more than 50% disabled people.

Question No. 3. What is the register of unwanted NPOs?

In May 2015, the President signed the Undesirable Organizations Law. These include foreign non-governmental NGOs that pose a threat to the Constitution, defense capability and security of the Russian Federation.

Question No. 4. What kind of reporting do NPOs submit to the Ministry of Justice?

Information about the work of NPOs, the composition of management, and income from foreign sources is annually submitted to the Ministry of Justice.

Question No. 5. How do political parties report at the end of the year?

Parties, within 30 days after the end of the quarter, submit information about the receipt and expenditure of funds to the Central Election Commission, and a summary report is submitted by April 1 of the following year.

So there is a large number of types of NPOs. When choosing a suitable form, you should take into account the goals of creating the organization and other features established by law for each public fund.

Every year in Russia the number of non-profit organizations increases. This allows us to improve the quality of life of the population, develop democratic values, and effectively combat the complex social problems“by the hands” of volunteers from non-profit organizations. The importance of choosing to create one type of non-profit organization or another is determined by their purpose and organizational differences. We will look at this in more detail in the article.

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

Non-profit organizations (NPOs) are a type of organization whose activities are not based on the acquisition and maximization of profit and there is no distribution of it among the members of the organization. NPOs 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 purposes of their creation

In accordance with the Law of the Russian Federation “On Non-Profit Organizations”, NPOs operate in the established forms:

• Public and religious organizations. They are created by voluntary agreement of citizens to satisfy spiritual and other non-material needs.
• Communities of small indigenous peoples of the Russian Federation. Such peoples unite on the basis of kinship, territorial proximity to preserve culture and traditionally accepted way of life.
• Cossack societies. Communities of citizens to recreate the traditions of the Russian Cossacks. Their participants undertake obligations to perform public or other service. Such NPOs are formed by farmstead, stanitsa, city, district and military societies Cossacks
• Funds. They are formed through voluntary contributions from citizens or legal entities for the purpose of charity, support of cultural and educational events, etc.
• State corporations. Established by the Russian Federation at the expense of a material contribution. They are formed to implement 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 to form various public goods.
• Private institutions. They are created by the owner for the purpose of implementing functions of a non-commercial nature, including managerial, socio-cultural.
• State, municipal institutions. Created by the Russian Federation, subjects of the Russian Federation and municipalities. They can be autonomous, budgetary and government-owned. The main goals include the implementation of powers in socio-cultural areas.
• Autonomous non-profit organizations. They are formed with the aim of providing social required services in different 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 performing 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 for-profit organizations

Let's consider the main differences between NPOs and commercial ones on the following points:

• goals of organizations. Unlike commercial organizations, whose main goal is to maximize profits, the activities of NPOs are based on various intangible goals (charity, cultural revival etc.);
• profit. For a commercial organization, net profit is distributed among participants and reinvested in the business processes of the enterprise for its further development and economic efficiency. Profit non-profit organization may only engage in activities consistent with its non-commercial goals. At the same time, NPOs can engage in relevant income-generating 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 Charitable Organizations,” NPOs have the right to spend up to 20% of their total annual financial resources on wages. In NPOs, unlike commercial ones, employees cannot receive bonuses and allowances in addition to their salary;
• source of investment. In commercial organizations, profit, funds from investors, creditors, etc. are used for reinvestment. In NPOs, support from international grants, the state, social funds, volunteer fundraising, participant contributions, etc. is widespread.

Features of the application of the simplified taxation system for non-commercial organizations

The annual financial statements of NPOs include:

• balance sheet;
• report on the intended use of funds;
• attachments to the balance sheet and report in accordance with regulations.

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

• for nine months of activity, the income of an NPO is no 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 no more than 100 employees in the reporting period;
• NPOs do not include branches;
• the residual value of 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 records of non-profit organizations that have switched to the simplified tax system.

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

In this case, the NPO is obliged to pay the so-called single tax, namely:

• according to the “Income” type of taxation, you need to pay 6% on various receipts considered income;
• for a taxable object, “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 further development NPOs as a powerful engine for realizing various social needs.

According to the current legislation of the Russian Federation, a non-profit organization can carry out one or more types of activities that are not prohibited by the Law and correspond to the goals of the activity provided for by its constituent documents.

The legislation of the Russian Federation establishes certain restrictions on the types of activities that non-profit organizations of certain organizational and legal forms have the right to engage in. Certain types of activities can be carried out by non-profit organizations only on the basis of special permits (licenses).

According to the Law of the Russian Federation “On Non-Profit Organizations”, a non-profit organization can carry out entrepreneurial activities only to achieve the goals for which it was created. The Law recognizes such activities as the profit-generating production of goods and services that meet the goals of establishing a non-profit organization, as well as the acquisition and sale of securities, property and non-property rights, participation in business companies and participation in limited partnerships as an investor.

A non-profit organization is considered created as a legal entity from the moment of its state registration in the manner prescribed by law, has separate property in its ownership or operational management, is liable (with the exception of institutions) for its obligations with this property, can acquire and exercise property and non-property rights in its own name , bear responsibilities, be a plaintiff and a defendant in court.

A non-profit organization must have an independent balance sheet or budget.

A non-profit organization is created without a limitation on the period of activity, unless otherwise established by the constituent documents of the non-profit organization.

In this case, a non-profit organization has the right:

In accordance with the established procedure, open bank accounts on the territory of the Russian Federation and outside its territory;

Have a seal with the full name of this non-profit organization in Russian;

Have stamps and forms with your name, as well as a duly registered emblem. A non-profit organization has a name containing an indication of its organizational and legal form and the nature of its activities. A non-profit organization whose name is registered in the prescribed manner has the exclusive right to use it. The location of a non-profit organization is determined by the place of its state registration. The name and location of a non-profit organization are indicated in its constituent documents.

The sources of formation of property of a non-profit organization in monetary and other forms are:

Regular and one-time receipts from the founders (participants, members);

Voluntary property contributions and donations;

Revenue from the sale of goods, works, services;

Dividends (income, interest) received on shares, bonds, other securities and deposits;

Income received from the property of a non-profit organization;

Other receipts not prohibited by law.

Laws may establish restrictions on the sources of income of non-profit organizations individual species.

The sources of formation of the property of a state corporation can be regular and (or) one-time receipts (contributions) from legal entities.

List of organizational and legal forms of non-profit legal entities provided for in Art. 116-123 of the Civil Code of the Russian Federation, is not exhaustive. It has already expanded significantly due to many special regulations regulating the activities of certain types of organizations: Federal Law of January 12, 1996 No. 7-FZ “On Non-Profit Organizations”, Federal Law of May 19, 1995 No. 82-FZ “On Public Associations” , Federal Law of December 30, 2006 N 275-FZ “On the procedure for the formation and use of endowment capital of non-profit organizations.”

Types of non-profit organizations:

1. Association and union - a non-profit organization that is created by uniting commercial or non-profit organizations in order to coordinate their activities, as well as to represent and protect common property interests.

2. An autonomous non-profit organization is a non-profit organization that does not have membership, established by citizens and (or) legal entities on the basis of voluntary property contributions.

3. Non-profit partnership is a membership-based non-profit organization that does not have the goal of making a profit, established by citizens and (or) legal entities to assist its members in carrying out activities.

4. Institution - a non-profit organization created by the owner to provide non-commercial services of a specific type: managerial, socio-cultural and others.

5. Foundations are non-profit organizations that do not have membership, established by citizens and (or) legal entities on the basis of voluntary property contributions, pursuing social, charitable, cultural, educational or other socially beneficial goals.

6. A homeowners’ association is a form of association of homeowners for joint management and ensuring the operation of a complex of real estate in a condominium, ownership, use and, within the limits established by the legislation of the Russian Federation, disposal of common property. In November 2007, the State Duma adopted amendments to the law “On Non-Profit Organizations” regarding the simplification of the procedure for state registration of homeowners’ associations, as well as horticultural, gardening, country and garage non-profit associations of citizens. Public association - created on the initiative of their founders - at least three individuals. The number of founders for the creation of certain types of public associations may be established by special laws on the relevant types of public associations.

7. Political Party is a public association created for the purpose of participation of citizens of the Russian Federation in political life society through the formation and expression of their political will, participation in public and political actions, in elections and referendums, as well as for the purpose of representing the interests of citizens in government bodies state power and local governments.

8. A trade union is a voluntary public association of citizens bound by common production and professional interests in the nature of their activities, created for the purpose of representing and protecting their social and labor rights and interests.

9. Religious association- a voluntary association of citizens of the Russian Federation, other persons permanently and legally residing in the territory of the Russian Federation, formed for the purpose of jointly professing and spreading the faith and having characteristics corresponding to this purpose.

10. Credit consumer cooperative - a consumer cooperative of citizens, created by citizens who voluntarily united to meet the needs for mutual financial assistance.

11. An agricultural consumer cooperative is an agricultural cooperative created by agricultural producers and (or) citizens running personal subsidiary plots, subject to their mandatory participation in the economic activities of the consumer cooperative.

12. A housing savings cooperative is a consumer cooperative created as a voluntary association of citizens on the basis of membership in order to meet the needs of the cooperative members in residential premises by combining the members of the cooperative with shares.

13. Housing or housing construction cooperative - a voluntary association of citizens and (or) legal entities on the basis of membership in order to meet the needs of citizens for housing, as well as manage residential and non-residential premises in a cooperative building.

14. Gardening, vegetable gardening or dacha non-profit association (gardening, vegetable gardening or dacha non-profit partnership, horticultural, vegetable gardening or dacha consumer cooperative, horticultural, vegetable gardening or dacha non-profit partnership) - a non-profit organization established by citizens on a voluntary basis to assist its members in solving common problems social and economic tasks of gardening, truck farming and dacha farming).

NPOs are created without a limitation on the period of activity, unless otherwise established by the founders of the non-profit organization.

NPOs may have civil rights, corresponding to the goals of the activity provided for in its constituent documents, and bear the responsibilities associated with this activity.

The activities of some forms (all public associations) of NPOs are allowed without state registration, but in this case the organization does not acquire the status of a legal entity and cannot own separate property or on the basis of other material rights. Only having the status of a legal entity, an organization can, on its own behalf, acquire property and non-property rights, bear responsibilities (be a participant in civil circulation, conduct economic activity), to be a plaintiff and defendant in court. Legal entities are required to have an independent balance sheet or estimate, a bank account, and be registered with tax and other control and accounting government bodies.

The Civil Code of the Russian Federation and the Law “On Non-Profit Organizations” define the following organizational and legal forms of non-profit organizations:

• Consumer cooperatives
• Funds
• Institutions
• Nonprofit partnerships
• State corporations

Public and religious organizations (associations)

Consumer cooperatives.

Funds

Institutions

Nonprofit partnerships

Autonomous non-profit organizations

Associations of legal entities (associations and unions)

State corporation

To register a non-profit organization according to the law, the following constituent documents are required:

• Charter approved by the founders (participants) for public organization(association), foundation, non-profit partnership and autonomous non-profit organization;
• The constituent agreement concluded by their members and the articles of association approved by them for the association or union;
• The owner's decision to create an institution and the charter approved by the owner for the institution.