In accordance with Article 50 of the Civil Code, all legal entities in the Russian Federation are subdivided into non-commercial ones.

Target commercial organizations- receiving profit and its distribution among all participants.

The list of types of commercial organizations is closed. These include:

1) business companies and partnerships;

2) unitary, state;

3) production cooperatives.

Non-profit organizations are created Non-profit organizations do not set the goal of making a profit. They have the right to exercise, but the profit cannot be distributed among the participants, it is spent in accordance with the purposes for which the organization was created. During the creation of a non-profit organization, a bank account, estimate and personal balance must be formed. List of those specified in the code non-profit organizations is not exhaustive.

So which legal entities are non-profit organizations?

Non-profit organizations include:

1) Religious, public organizations and associations.

They carry out activities in accordance with the purposes for which they were created. The participants are not responsible for the obligations of the organizations, and those, in turn, for the obligations of the members;

2) Non-profit partnerships - established by citizens or legal entities. persons and non-profit organizations based on the principle of membership, to assist members of the organization in carrying out activities that are aimed at achieving the set goals;

3) An institution is also a form of a non-profit organization - an organization funded by the owner, which was created to carry out managerial and other functions of a non-profit nature. In case of insufficiency of the property of the institution, the owner bears subsidiary liability for obligations.

4) Autonomous non-profit organizations. They are created to provide services in the field of education, culture, health care, sports, and other services on the basis of property contributions.

5) All kinds of foundations belong to non-profit organizations. The foundation is an organization that does not have a membership, pursuing charitable, social, cultural goals and created on the basis of property contributions. She has the right to engage in entrepreneurial activities to achieve the goals of creation.

6) Associations and unions. They are created by commercial organizations to coordinate entrepreneurial activity and protection of property interests.

7) Non-profit organizations also include consumer cooperatives- associations (voluntary) citizens and legal entities created to meet material and other needs on the basis of combining share property contributions.

Each of the forms of a non-profit organization has its own characteristics that meet the goals of its creation.

Creation of a non-profit organization.

Registration takes place within 2 months. It is necessary to prepare documentation for registration:

Information about the address of the location;

Registration application, notarized;

Constituent documents;

The decision to create a non-profit organization;

State fees.

The non-profit organization was created from the moment state registration, after which it can carry out its activities. Such an organization does not have a term of activity, so it may not re-register. In the event of liquidation of a non-profit organization, payments are made to all creditors, and the remaining funds are spent for the purposes for which the organization was created.

A non-profit organization is a legal entity that does not pursue profit-making as the main goal of its activities and does not distribute the received profit among its participants.

The main features of non-profit organizations in comparison with commercial legal entities are as follows. First, unlike commercial organizations, non-profit organizations are not professional participants in property relations. Therefore, for non-commercial legal entities, the legislator establishes a special (target) legal capacity (clause 1 of article 49 of the Civil Code) and allows them to use their property only to achieve the goals specified in their constituent documents(clause 4 of article 213 of the Civil Code).

In modern reality, it turns out that some of the types of legal entities are generally difficult to attribute to non-profit organizations, since in many aspects of their activities they are, in fact, commercial (non-profit partnerships, some of the types of state corporations). Due to these circumstances, it is very important to clearly define the criteria for differentiating legal entities into commercial and non-commercial organizations.

In the literature, in connection with this, diametrically opposite positions have developed. In the domestic doctrine of civil law, the following main features of a non-profit organization are distinguished:

- lack of profit as the main goal of the activity;

- a ban on the distribution of profits between members of a non-profit organization;

- the possibility of creating non-profit organizations not only in those organizational and legal forms that are provided for by the Civil Code of the Russian Federation, but also in the forms provided for by other federal laws;

- special legal personality;

- the intended use of the property remaining upon liquidation 1.

A.V. Gabov concluded that not all of these signs in combination can serve as a factor in distinguishing commercial organizations from non-commercial ones, since they often do not find their confirmation in law enforcement practice 2. For example, the lack of profit-making as the main goal of the activity stumbles upon the possibility of non-profit organizations to engage in entrepreneurial activity. The ban on the distribution of profits between the parties does not fit with the provisions of Art. 116 of the Civil Code of the Russian Federation, dedicated to the activities of consumer cooperatives and establishing that income received by a consumer cooperative from entrepreneurial activity is distributed among its members. The sign of the intended use of property remaining upon liquidation is contradicted, for example, by the right of members of such a non-profit organization as a non-profit partnership to receive property and distribute it among the members of the partnership in accordance with their property contribution. 3

As a result of the foregoing, another researcher, D.V. Novak - proposes to single out only one universal feature of a non-profit organization - impossibility of distribution among the participants of the received profit 1. D.I. Stepanov 2, who identifies two main approaches as basic approaches to differentiating legal entities into commercial and non-commercial: functional ("altruistic") and economic.

A non-profit organization, in accordance with the functional approach, will be an organization that does not have profit-making as the main goal of its activities and is focused on educating citizens, promoting the ideals of humanism and kindness, for which such an organization will carry out, for example, educational activities or hold cultural events.

The economic approach (or the so-called business approach) to defining the essence of a non-profit organization, according to D. Stepanov, are not the declared goals of the creation and activities of a legal entity, but the actual economic relations, in which specific types of activity are considered as they are present in the real life of a legal entity (and not as they are spelled out in the documents on its creation). According to D.I. Stepanov, the modern vector of development of the scientific differentiation of legal entities into commercial and non-commercial should proceed from a more progressive economic approach, which is characteristic of many developed legal orders. 3

The use of the functional approach will be an obstacle to the development of the activities of non-profit organizations in Russia, since it is based on the regulatory-explicit and even permissive procedure for the creation of such legal entities. This can actually make such a form of organization completely unattractive for participation in civil law turnover. With such an approach, it will be necessary to clearly develop criteria for the “goals of activity” of a non-profit organization, as well as specific types of these goals, which should be of a non-commercial nature, which, in the opinion of D.I. Stepanov, it is very difficult to do. one

I.P. Sinners generally refuses to recognize the division of legal entities into commercial and non-commercial 2. Comparing commercial and non-profit organizations, he notes that, despite the difference in their attitude to profit, its distribution and use, profit is still not the main basis for classification. More significant in comparison with it, according to the scientist, are the following:

- the subject of the transaction (a person who has declared himself and (or) registered as an entrepreneur or as a commercial organization;

- the subject of activity (making business transactions or solving managerial, socio-cultural and other tasks).

Analyzing both of the above criteria, I.P. Sinners comes to the conclusion that the definition of "non-profit organization" is incorrect from a formal-logical point of view, since it does not convey the meaning of the subject in question, and the definition, from the point of view of all logical constructions, should have a positive, not negative, meaning 3. In this regard, the researcher proposed to abandon the definition of "non-profit organization" and go to a more correct term from his point of view and known to the pre-revolutionary Russian civil law and the legislation of many European countries, the term "civic organization". By the latter, the author understands an organization pursuing a social, cultural and other goal and carrying out as its main any activity, except for entrepreneurial. 4

This approach has not become widespread in the domestic civil law. The term “civil” in our situation cannot be considered a good one, since it does not allow, due to its multi-conceptual nature, to distinguish such an organization from a commercial one. If a non-profit organization is a civil organization, then why can't a “civil” organization be a commercial organization?

Analyzing all the points of view, Nuzhdin T.A. believes that two main features that characterize a non-profit organization should be retained in the legislation - the main purpose of the activity of such an organization cannot be making a profit, and such profit should not be distributed among the participants of this legal entity. one

To give the first of the named signs a basic character, it is necessary to clarify terminologically at the legislative level the possibility of a non-profit organization to engage in entrepreneurial activity, replacing the corresponding structure with “auxiliary economic activity”. Other signs of a non-profit organization (special legal personality and the targeted nature of the use of property in the liquidation of a non-profit organization) should be optional and take into account the specifics of a particular organizational and legal form. Special legal personality will not be a universal feature due to the possibility for a non-profit organization to carry out another “auxiliary economic activity". 2

According to Art. 2 of the Law on Non-Commercial Organizations, a non-profit organization is an organization that does not have profit making as the main goal of its activities and does not distribute the received profit among its participants. The law also stipulates that 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, satisfying the spiritual and other intangible needs of citizens, protecting the rights and legitimate interests of citizens and organizations, resolving disputes and conflicts, providing legal assistance, as well as for other purposes aimed at achieving public goods.

Socially oriented non-profit organizations are non-profit organizations created 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, the development of civil society in Russian Federation, as well as the types of activities provided for in Article 31.1 of the Law on Non-Profit Organizations, namely:

- social support and protection of citizens;

- preparation of the population to overcome the consequences of natural disasters, environmental, man-made or other disasters, to prevent accidents;

- rendering assistance to victims of natural disasters, environmental, man-made or other disasters, social, national, religious conflicts, refugees and internally displaced persons;

- security environment and animal protection;

- protection and, in accordance with the established requirements, the maintenance of objects (including buildings, structures) and territories of historical, religious, cultural or environmental significance, and burial sites;

- provision of legal assistance free of charge or on a preferential basis to citizens and non-profit organizations and legal education of the population, activities to protect human and civil rights and freedoms;

- prevention of socially dangerous forms of behavior of citizens;

- charitable activities, as well as activities in the field of promoting charity and volunteering;

- activities in the field of education, enlightenment, science, culture, art, health care, prevention and protection of the health of citizens, propaganda healthy way life, improving the moral and psychological state of citizens, physical culture and sports and promoting these activities, as well as promoting the spiritual development of the individual.

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, stipulated by federal laws.

Also the Law on Non-Profit Organizations in Part 4 of Art. 2 gives the concept of a foreign non-profit non-governmental organization, which is legally understood as an organization that does not have profit as the main goal of its activities and does not distribute the received profit between the participants, created outside the territory of the Russian Federation in accordance with the legislation of a foreign state, the founders (participants) of which are not government bodies.

For some types of non-profit organizations, there are restrictions on the lesson certain types activities (clause 2 of article 24 of the Law on non-profit organizations). For example, institutions financed by the owner can be participants in business companies and investors in limited partnerships only with the permission of the owner, unless otherwise provided by law (clause 4 of article 66 of the Civil Code).

Secondly, the main purpose of the activities of a non-profit organization cannot be profit-making (clause 1 of article 50 of the Civil Code; clause 1 of article 2 of the Law on non-profit organizations). The performance of non-commercial legal entities in civil circulation is due to the need to provide material support for their main activity, which should not be entrepreneurial. They are created to achieve social, charitable, cultural, educational, scientific and managerial goals, develop physical culture and sports, to protect health, meet the spiritual and other intangible needs of citizens, protect the rights and legitimate interests of citizens and organizations, resolve disputes and conflicts, provide legal assistance for other purposes aimed at achieving public goods (paragraph 2 of article 2 of the Law on non-profit organizations).

The distinction between commercial and non-commercial organizations, as noted in the literature 1, is a weak point of modern civil legislation. The organizational and legal form of a legal entity is a set of specific features that objectively stand out in the system common features legal entity and significantly distinguishing this group legal entities from everyone else. Therefore, if the features organizational structure a legal entity, ways of separating its property, its responsibility, ways of acting in civil circulation (at least one of these aspects) distinguish it from the rest, then we are dealing with an independent organizational and legal form of a legal entity. Otherwise, we are talking about separate types of organizations within the same organizational and legal form.

Despite the fact that all non-profit organizations are allowed, albeit with restrictions, to engage in entrepreneurship, they can carry out such activities only insofar as it serves to achieve the goals for which they were created and corresponds to these goals (clause 3 of article 50 of the Civil Code ). In particular, non-profit organizations can carry out profitable production of goods and services that meet the goals of creating a non-profit organization, as well as acquire and sell securities, property and non-property rights, participate in business companies or limited partnerships as contributors (paragraph 2 of Art. 24 of the Law on Non-Profit Organizations). It seems that under conditions market economy non-profit organizations should not be prevented from performing the necessary business transactions, and within the limits established by law, to earn funds themselves and to dispose of them, since otherwise they will not be able to fully carry out their main activities.

For example, an educational institution may conduct entrepreneurial activities provided for by its charter, including the sale and lease of its property; provide paid educational services and others. Moreover, from a fiscal point of view, the activity of an educational institution for the sale of its products (works, services) is classified by law as entrepreneurial only in the part in which the income received from this activity is not sent directly to this educational institution and (or) to direct the needs of the provision, development and improvement of the educational process (including wages) in that educational institution(art. 47 Federal law of July 10, 1992 "On Education" 1).

In the legislation governing the legal position certain types non-profit organizations, a very strange principle prevailed. The basis legal regulation no features are put legal form, the structure of the subjects of law (as one might expect), and the specifics of the scope of their activities. Thus, the Federal Law "On Agricultural Cooperation" dated December 8, 1995 No. 193-FZ 2 combines in one document the norms governing the position of both production and consumer cooperatives in agriculture, seeing in them much more similarity than differences. Similarly, the Federal Law "On Charitable Activities and Charitable Organizations" of August 11, 1995 No. 135-FZ 3 unites such different types legal entities, such as foundations, public organizations, institutions only on the grounds that they are engaged in charity. According to Sergeev A.P. And Yu.K. Tolstoy, the unproductiveness of such a legislative approach is obvious. one

At the same time, the current legislation allows the use of forms of non-commercial legal entities in order to reduce the taxable base. So, in accordance with paragraph 2 of Art. 11 of the Federal Law of March 20, 1996 "On the market valuable papers»2 the activities of the stock exchange can be carried out by a legal entity in the form of a non-commercial partnership or joint stock company... It is not surprising that many stock exchanges (the Moscow Central Stock Exchange, etc.) were created in the form of a non-profit partnership, since the taxation of a non-profit organization is more favorable than a commercial one.

Thirdly, according to general rule the founders (participants, members) of a non-profit organization are not entitled to distribute among themselves the profit (income) received from its activities (clause 1 of article 50 of the Civil Code). The exception is some types of non-commercial legal entities, the very design of which implies the distribution of the profits received by the organization between its founders (participants, members). For example, income received by a consumer cooperative from permitted entrepreneurial activities carried out by the cooperative in accordance with the law and the charter are distributed among its members (clause 5 of article 116 of the Civil Code).

Fourth, upon liquidation of a non-profit organization, the property remaining after the satisfaction of creditors' claims is directed in accordance with its constituent documents for the purposes for which it was created and (or) for charitable purposes, unless otherwise provided by law. In cases where its use in accordance with the constituent documents of a liquidated non-commercial legal entity is impossible, the property turns into state revenue (clause 1 of article 20 of the Law on Non-Commercial Organizations). The exception is consumer cooperatives and non-profit partnerships, whose members are entitled to receive a liquidation quota, unless otherwise provided by law or the constituent documents of this legal entity (clause 7 of article 63 of the Civil Code; clause 3 of article 8 of the Law on non-profit organizations).

Until recently, there was a rule (clause 1 of article 65 of the Civil Code), according to which non-commercial legal entities, except for consumer cooperatives, charitable and other foundations, could not be declared insolvent (bankrupt). According to paragraph 3 of Art. one current law on bankruptcy, any non-profit legal entity, with the exception of institutions, political parties and religious organizations, can be recognized as insolvent (bankrupt) 1.

Fifth, non-commercial legal entities can be created in organizational and legal forms provided for not only by the Civil Code of the Russian Federation, but also by other federal laws (paragraph 1, clause 3, article 50 of the Civil Code).

1.2. Types of non-profit organizations

The organizational and legal forms of non-commercial legal entities are much more diverse than commercial ones. It should be noted that established by the Civil Code open list non-profit organizations with the possibility of its expansion by separate federal laws, the permission of these entities to engage in entrepreneurial activity led to an unjustified increase in the number of their forms. Within the framework of one type, there may be several types of non-profit organizations, the status of which is regulated not only by the Civil Code, but also by federal laws and others. legal acts RF.

I.V. Nikiforov attempted to classify non-profit organizations into the following groups 1:

1) classical classification - corporations (trade unions, consumer cooperatives, non-profit partnerships, etc.) and organizations that do not have membership (social movements, foundations, public institutions, public initiative bodies, autonomous non-profit organizations);

2) managing organizations and community organizations (alliances) 22. The general purpose of managing organizations is to manage property or perform functions that, for whatever reason, the founder does not want (or cannot) perform independently on his own behalf. To them I.V. Nikiforov includes foundations, institutions, homeowners' associations, consumer cooperatives, autonomous non-profit organizations. Alliances (communities) should be created to achieve goals and socio-political goals that are subsidiary to the main professional (economic) activity. 2

Based on these goals, the author distinguishes alliances (communities) into two groups: socio-political non-profit organizations (public organizations, public institutions, social movements, public funds, political parties, public initiative bodies, national and cultural autonomies) and auxiliary organizations created for assistance to their members in the implementation of the main economic or other professional activity(non-profit partnerships, employers' associations, chambers of commerce) 3;

3) the organization of mutual and social benefits. I. V. Nikiforov refers to mutually beneficial organizations as organizations focused on the mutual benefit of their members (unions and associations, consumer non-profit organizations and non-profit partnerships). According to the scientist, the organizations of public benefit should include those organizations, the goals of which are in the sphere of the functioning of society, and not the self-interests of the participants. one

The lack of clear criteria for the classification of non-profit organizations in the civil law doctrine was the reason for the fact that at the legislative level there was a whole lump of conflicting regulations governing various organizational and legal forms of non-profit organizations. 2

The Civil Code provides for the following organizational and legal forms of non-profit organizations:

1) consumer cooperative;

2) public or religious organization (association);

3) an association of legal entities (association or union);

4) fund;

5) institution.

Other federal laws significantly expand this list, allowing for the possibility of creating non-commercial legal entities also in the following forms:

1) a non-profit partnership, including an association of homeowners; horticultural, horticultural or dacha partnership;

2) non-commercial partnership;

3) an autonomous non-profit organization;

4) a state corporation;

5) a commodity exchange;

6) a chamber of commerce and industry;

7) associations of employers.

In turn, the Law on Non-Profit Organizations introduces the following forms of non-profit organizations:

- public and religious organizations (associations). According to Art. 6 of the Law on non-profit organizations, public and religious organizations(associations) are voluntary associations of citizens who, in the manner prescribed by law, have united on the basis of their common interests to satisfy spiritual or other non-material needs and have the right to carry out entrepreneurial activities corresponding to the goals for which they were created.

- communities of the indigenous small-numbered peoples of the Russian Federation. According to Art. 6.1 of the Law on Non-Commercial Organizations by the communities of the indigenous small-numbered peoples of the Russian Federation (the forms of self-organization of persons belonging to the indigenous peoples of the Russian Federation and united by consanguineous (family, clan) and (or) territorial-neighborly principles, in order to protect their original habitat, are recognized, preservation and development of traditional way of life, management, crafts and culture and has the right to carry out entrepreneurial activities that correspond to the goals for the achievement of which it was created;

- Cossack societies. According to Art. 6.2 of the Law on Non-Commercial Organizations Cossack societies are recognized as forms of self-organization of citizens of the Russian Federation, united on the basis of common interests in order to revive the Russian Cossacks, protect their rights, preserve the traditional way of life, business and culture of the Russian Cossacks. Cossack societies are created in the form of khutor, stanitsa, city, district (yurt), district (department) and military Cossack societies, whose members, in accordance with the established procedure, assume obligations to perform state or other service. Cossack societies are subject to entry into the state register of Cossack societies in the Russian Federation, have the right to carry out entrepreneurial activities that correspond to the goals for the achievement of which it was created;

- funds. According to Art. 6.2 of the Law on Non-Profit Organizations the fund is recognized as a non-profit organization that does not have membership, established by citizens and (or) legal entities on the basis of voluntary property contributions and pursuing social, charitable, cultural, educational or other socially useful goals;

- state corporations. According to Art. 7.1 of the Law on Non-Commercial Organizations, a state corporation is a non-profit organization without membership, established by the Russian Federation on the basis of a property contribution and created to carry out social, managerial or other socially useful functions. The state corporation is created on the basis of federal law. The property transferred to the state corporation by the Russian Federation is the property of the state corporation;

- state-owned companies. In accordance with the provisions of Art. 7.2 of the Law on Non-Profit Organizations, a state-owned company is a non-profit organization that does not have a membership and was created by the Russian Federation on the basis of property contributions to provide public services and performing other functions using state property on the basis of trust management. The state company is created on the basis of federal law;

- non-profit partnerships. As stated in Art. 8 of the Law on Non-profit Organizations, a non-profit partnership is a membership-based non-profit organization established by citizens and / or legal entities to assist its members in carrying out activities aimed at achieving the goals provided for paragraph 2 of Article 2 The Law on Non-Profit Organizations;

- private institutions. According to Art. 9 of the Law on Non-Commercial Organizations, a private institution is a non-commercial organization created by an owner (citizen or legal entity) to carry out managerial, socio-cultural or other functions of a non-commercial nature;

- state and municipal institutions. Article 9.1 of the Law on Non-Commercial Organizations refers to state, municipal institutions institutions that are created by the Russian Federation, a constituent entity of the Russian Federation and municipal entity respectively;

- budgetary institutions. According to Art. 9.2 of the Law on Non-Commercial Organizations, a budgetary institution is a non-commercial organization created by the Russian Federation, a constituent entity of the Russian Federation or a municipal formation to perform work, provide services in order to ensure the implementation of the powers of the respective bodies provided for by the legislation of the Russian Federation state power (government agencies) or local government bodies in the fields of science, education, health care, culture, social protection, employment of the population, physical culture and sports, as well as in other areas;

- autonomous non-profit organizations. As stated in Art. 10 of the Law on Non-profit Organizations, an autonomous non-profit organization is a non-profit organization without membership, created to provide services in the field of education, health care, culture, science, law, physical culture and sports and other areas. An autonomous non-profit organization can be created as a result of its establishment by citizens and (or) legal entities on the basis of voluntary property contributions. In cases provided for by federal laws , an autonomous non-profit organization can be created by transforming a legal entity of another organizational and legal form;

- associations of legal entities (unions, associations). Article 11 of the Law on Non-Commercial Organizations states that commercial organizations, in order to coordinate their business activities, as well as represent and protect common property interests, may, by agreement among themselves, create associations in the form of associations or unions, which are non-commercial organizations. In this case, non-profit organizations can voluntarily unite into associations (unions) of non-profit organizations.

Most non-profit organizations, like commercial ones, are corporations, i.e. are built on the basis of a fixed membership: consumer cooperatives, public organizations, non-profit partnerships, etc. However, there are non-profit legal entities that are not corporations: institutions, foundations, autonomous non-profit organizations, etc.

Mixed forms are also found among non-profit organizations. Charitable public or religious organizations can be called institutions with a corporate structure, since in their form they are corporations, but in fact they are institutions (Articles 6, 7, 10, 15 of the Law on Charitable Activities and Charitable Organizations; Articles 8, 10 Law on freedom of conscience and on religious associations 1). A significant difference between these organizations from classical corporations is the fact that even if a charitable public or religious organization is based on membership, not every of its members can participate in the management of the organization and its property. The supreme governing body of a charitable organization is its collegial body, formed in the manner prescribed by the charter of this organization (Article 10 of the Law on Charitable Activities and Charitable Organizations).

On the contrary, the Russian Academy of Sciences, the Russian Academy of Medical Sciences, the Russian Academy of Education, the Russian Academy of Arts, and other sectoral academies of sciences with state status can serve as examples of corporations created in the form of an institution. Formally, these legal entities are non-profit organizations - institutions (Article 120 of the Civil Code). However, in accordance with the legislation of the Russian Federation and the charters of these academies, they are endowed with the right to manage their activities, the right to own, use and dispose of the property transferred to them, which is in federal ownership. In particular, they differ from institutions in that they can include structural units- legal entities, having the right to create, reorganize and liquidate them, assign federal property to them, approve their charters and appoint leaders (Article 6 of the Federal Law of July 12, 1996 "On Science and State Scientific and Technical Policy" 1) ...

Today, the following organizational and legal forms, types and types of non-profit organizations operate in the domestic legal field: consumer cooperative (housing accumulative 2, agricultural 3, credit consumer cooperatives 4, etc.); public and religious organizations (associations) 5; fund; institution 6; association of legal entities (association or union); non-profit partnership; collegia of advocates, law offices and chambers of lawyers 7; autonomous non-profit organization; state corporation; state company; homeowners' association 8; horticultural, vegetable gardening or dacha non-profit partnership 1; community of small peoples of the North, Siberia and Of the Far East 2; union (association) of small business entities; commodity exchange 3; chamber of commerce and industry 4; notary chamber 5; association of employers 6; self-regulatory organization of management companies 7; self-regulatory organization of bankruptcy commissioners 8; non-state Pension Fund 9 ; State Academy of Sciences 10.

2. NON-PROFIT ORGANIZATIONS AS ENTREPRENEURS

2.1 Institutions as subjects of entrepreneurial activity

The problem of the possibility of non-profit organizations carrying out entrepreneurial activities in the literature is given enough great attention and mainly through the prism of the fact that non-profit organizations are not entitled to carry out the relevant activities, since this contradicts the legal essence of these legal entities. one

T.A. Nuzhdin agrees with G.E. Avilov and E.A. Sukhanov, who believe that “ classical approaches to the essence of a legal entity is also predetermined by the need to maintain a clear legislative division of legal entities into commercial and non-commercial organizations. Doing business under the guise of a non-profit organization also deliberately distorts the purpose of the corresponding organizational and legal form ”2.

Current legislature(Clause 2. Article 24 of the Federal Law “On Non-Commercial Organizations”) determines that a non-commercial organization can carry out entrepreneurial activity only insofar as it serves to achieve the goals for which the organization was created. Such activities are recognized as the profitable production of goods and services that meet the goals of creating a non-profit organization, as well as the purchase and sale of securities, property and non-property rights, participation in business companies in partnerships as a participant.

Without a doubt, the stated legislative norm distorts the essence of a non-profit organization, in essence, does not differentiate it from organizations with a commercial profile of activity. As a result, the classification of legal entities in Russian civil law de. facto. is undefined. At the same time, prohibit non-profit organizations from engaging in any additional activities within the framework of the statutory goals and objectives, it means blocking their activities as a whole, which can lead to the forced liquidation of a number of such organizations 1.

An organization created by the owner to carry out functions of a non-profit nature and financed in whole or in part by the owner is called an institution.

The overwhelming majority of institutions that exist in Russia today are government institutions. The organizational and legal form of the institution turns out to be optimal for the introduction into civil circulation of entities that require a limited amount of rights, which is necessary only for the material and technical support of their activities. Local and central authorities government controlled, law enforcement agencies with broad powers in the field of administrative, financial, criminal law, turn out to be quite modest actors in the field of property and value relations. The law also allows the creation of institutions and any other subjects. Limitations of this right may be contained in regulations governing the legal status of certain types of legal entities. So, according to Part 3 of Art. 7 of the Law "On Charitable Activities and Charitable Organizations" Charity organization can be created in the form of an institution only if its founder is another charitable organization (of any kind).

As stated in Art. 9.2 of the Law on Non-Commercial Organizations, state and municipal institutions are institutions created by the Russian Federation, a constituent entity of the Russian Federation and a municipal formation. The types of state, municipal institutions are autonomous, budgetary and state-owned. At the same time, the functions and powers of the founder in relation to state institution created by the Russian Federation or a constituent entity of the Russian Federation, municipal institution created by the municipality, unless otherwise established by federal laws, regulatory legal acts of the President of the Russian Federation or the Government of the Russian Federation, are carried out respectively by the authorized federal body executive authority, executive authority of a constituent entity of the Russian Federation, local government.

Part 1 of Article 115 of the Civil Code of the Russian Federation states that in the cases and in the manner provided for by law on state and municipal unitary enterprises, on the basis of state or municipal property may be created unitary enterprise on the right of operational management (state enterprise).

According to Art. 120 of the Civil Code of the Russian Federation, an institution is a non-profit organization created by the owner to carry out managerial, socio-cultural or other functions of a non-commercial nature.

In turn, according to Art. 9.2 of the Law on Non-Commercial Organizations, a budgetary institution is recognized as a non-commercial organization created by the Russian Federation, a constituent entity of the Russian Federation or a municipal formation to perform work, provide services in order to ensure the implementation of the powers of government bodies (state bodies) or local self-government bodies, respectively, of state authorities (state bodies) or local self-government bodies provided for by the legislation of the Russian Federation in areas science, education, health care, culture, social protection, employment, physical culture and sports, as well as in other areas. At the same time, the law establishes that a budgetary institution carries out its activities in accordance with the subject and objectives of the activity, determined in accordance with federal laws, other regulatory legal acts, municipal legal acts and the charter.

State (municipal) tasks for a budgetary institution in accordance with the main types of activities provided for by its constituent documents are formed and approved by the relevant body exercising the functions and powers of the founder.

A budgetary institution carries out, in accordance with state (municipal) tasks and (or) obligations to the insurer for compulsory social insurance, activities related to the performance of work, the provision of services related to its main activities in the areas indicated in the chat. 1 tbsp. 9.2 of the Law on Non-Profit Organizations

A budgetary institution does not have the right to refuse to fulfill a state (municipal) assignment.

At the same time, a budgetary institution has the right, in excess of the established state (municipal) assignment, as well as in cases determined by federal laws, within the established state (municipal) assignment, to perform work, provide services related to its main activities provided for by its constituent document. , in the areas specified in paragraph 1 of Art. 9.2 of the Law on commercial organizations, for citizens and legal entities for a fee and on the same conditions when providing the same services. The procedure for determining the specified fee is established by the relevant body exercising the functions and powers of the founder, unless otherwise provided by federal law.

A budgetary institution has the right to carry out other types of activities that are not the main types of activities, only insofar as it serves to achieve the goals for which it was created, and corresponding to the specified goals, provided that such activities are indicated in its constituent documents.

An autonomous institution according to Art. 2 of the Law on Autonomous Institutions is a non-profit organization created by the Russian Federation, a constituent entity of the Russian Federation or a municipal formation to perform work, provide services in order to exercise the powers of state authorities, powers of local self-government bodies in the fields of science, education, health care, culture provided for by the legislation of the Russian Federation. , funds mass media, social protection, employment of the population, physical culture and sports, as well as in other areas in cases established by federal laws (including when holding events to work with children and youth in these areas). And according to Art. 4 of the Law on Autonomous Institutions refers to activities directly aimed at achieving the goals for which autonomous institution created.

A distinctive feature of the institution is the nature of its rights to the property used. Institutions are the only type of non-profit organization that does not have the right of ownership, but only the right of operational management of property. This is due to the close property relationship between the institution and its founder.

The smaller than that of other non-profit organizations, the volume of rights to property (Articles 296, 298 of the Civil Code) is compensated by the subsidiary liability of the owner for the obligations of the institution. Collection on the debts of an institution can only be levied on its monetary funds and property independently acquired by it 1. Thus, the property transferred to the institution by the owner is reserved from foreclosures, which is quite natural.

The founding document of an institution is only its charter, approved by the owner. The name of the institution must include an indication of the owner of the property and the nature of the institution's activities, for example: "Private Museum of A. A. Korneev."

In turn, the Budget Code of the Russian Federation in Article 161 defines a budgetary institution as an organization that was created by the state authorities of the Russian Federation, state authorities of the constituent entities of the Russian Federation or local governments to perform managerial, socio-cultural, scientific and technical or other functions of a non-commercial nature. This activity is financed from the relevant budget (extra-budgetary fund) according to the estimated income and expenses.

It can be seen from these definitions that the main objectives of the activities of budgetary institutions are the provision of public services. Institutions should not be created to make a profit - after all, their services are provided free of charge or at approved rates. But these tariffs nevertheless form the revenue side of the budget.

The Civil Code of the Russian Federation allows that non-profit organizations can carry out entrepreneurial activities (clause 3 of Art. 50 of the Civil Code of the Russian Federation). But this is possible to the extent that it helps to achieve the goals for which they were created. Entrepreneurial activities must be consistent with the main goals of creating a non-profit organization. Consequently, such an activity can only be optional and in no way basic.

The definition of entrepreneurial activity is given in clause 3 of part 1 of article 2 of the Civil Code of the Russian Federation. Its main features are: independence of management, implementation at one's own risk, focus on making a profit, regularity, proper status of the person implementing it.

Entrepreneurial activity cannot be the main activity of a budgetary institution, which is a non-profit organization. However, the legislator could not fail to take into account the fact that in the conditions of Russian reality, institutions have to participate in commodity relations, which is due to the lack of financing by public owners of their main activities related to the achievement of public goods. Thus, there is a tendency for public institutions to switch to a self-financing system.

In addition, an institution is primarily a legal entity, a kind of fiction designed to participate in civil circulation and ensure its dynamics through the implementation of entrepreneurial activity.

In accordance with paragraph 2 of Art. 298 of the Civil Code of the Russian Federation, on the basis of constituent documents, institutions are granted the right to engage in activities that generate income, which are at the independent disposal of institutions.

It should be noted that the law in relation to the category of "institution" contains two concepts: income-generating activity (clause 2 of article 298 of the Civil Code of the Russian Federation) and entrepreneurial activity (clause 3 of article 50 of the Civil Code of the Russian Federation), about the identity or differences of which the law does not mention.

In Art. 298 of the Civil Code of the Russian Federation, there are two regimes of property of the institution: prescribed by the estimate and independent. The latter is associated with income-generating, and not with the entrepreneurial activities of the institution. Activities that generate income are recognized by the legislator as a variant of the main activity. Within the meaning of the aforementioned norm, if, in accordance with the constituent documents, the institution is granted the right to independently carry out the same activity that is financed according to the estimate, then such activity is income-generating. The entrepreneurial activity of an institution is a different matter: it is carried out insofar as it serves to achieve the goals for which the institution was created, and corresponding to these goals (part 2, clause 3, article 50 of the Civil Code of the Russian Federation), i.e. entrepreneurial activity is allowed as a side, additional, auxiliary activity of the institution.

However, there are also special characteristics inherent in this activity, which are due to the legal status of budgetary institutions. It is worth dwelling on some of them. Firstly, the income received from such activities, the institution has the right to spend only for the implementation of the tasks assigned to it, while, like the funds received from the owner, the income received from entrepreneurial activity is also spent exclusively according to the estimate, that is, again, they are confirmed intended purpose. Secondly, the entrepreneurial activity of a budgetary institution is auxiliary in relation to the main activity and is carried out only with the permission of the founder-owner, enshrined in the constituent documents of the budgetary institution. This situation is primarily due to the nature of a budgetary institution - a non-profit organization created for certain purposes, as well as the legal regime of property located in operational management thirdly, the entrepreneurial activity of budgetary institutions is carried out under their own property responsibility. However, it has a limited character, since a budgetary institution is responsible for its obligations only by the funds under its management.

And the last thing that distinguishes entrepreneurial activities carried out budgetary institutions, this is the legal regime Money received from entrepreneurial activities, as well as property acquired at their expense.

2.2. Non-profit partnerships as business entities

A non-profit organization, whose members retain the rights to its property, created to assist its members in the conduct of generally useful activities, is called non-profit partnership.

A non-commercial partnership is the owner of the property transferred to it and is not responsible for the obligations of its members, and the latter are not responsible for the obligations of the partnership. Its supreme governing body is general meeting members.

According to Art. 8 of the Law on Non-Profit Organizations, a non-profit partnership is a membership-based non-profit organization established by citizens and (or) legal entities to assist its members in carrying out activities aimed at achieving the goals provided for in paragraph 2 of Article 2 of the Law on Non-Profit Organizations.

Property transferred to a non-profit partnership by its members is the property of the partnership. Members of a non-commercial partnership are not liable for its obligations, and a non-commercial partnership is not liable for the obligations of its members, unless otherwise provided by federal law.

Typical representatives of this organizational and legal form of legal entities are horticultural, horticultural and suburban non-profit partnerships 1, as well as stock exchanges 2. Commodity exchanges by their structure also gravitate towards organizational form non-commercial partnership, although a number of authors distinguish them as an independent type of non-commercial legal entities 3.

One of the types of non-commercial partnership is a self-regulatory organization (SRO), the legal status of which is established by a separate Federal Law dated 01.12.2007 No. 315-F3 “On self-regulatory organizations". SRO unites subjects of entrepreneurial or professional activity of the same type to ensure uniform rules for its implementation and production control over its implementation. In the future, it is planned that with the popularization of SROs and their creation in various fields of activity, the state will gradually abandon its supervisory functions, since they will be performed by SROs.

In addition, other non-profit partnerships can be created:

- to meet socio-economic needs (non-commercial partnerships of residents for the improvement of the territory, for the implementation of gasification of the village, horticultural, vegetable gardening or dacha non-commercial partnerships);

- to satisfy sports interests (for example, equestrian clubs);

- to meet common cultural interests (artists 'associations, writers' clubs);

- for self-regulation of internal professional aspects of activities (bar associations, notaries, self-regulating organizations of builders, appraisers), etc.

These examples are far from complete list areas in which non-profit partnerships can be formed.

Since the purpose of the partnership's activities in accordance with the provisions of the Federal Law "On Non-Commercial Organizations" is to assist the members of the partnership in carrying out activities aimed at achieving social and other socially beneficial benefits, the partnership cannot, for example, choose the type of activity - "Providing social services with provision or without provision of accommodation ", which corresponds to the goals of creating an autonomous non-profit organization, as defined by Article 10 of the Federal Law" On Non-Profit Organizations ".

A non-commercial partnership has the right to carry out entrepreneurial activities corresponding to the goals for the achievement of which it was created, unless the non-commercial partnership has acquired the status of a self-regulatory organization.

Income from entrepreneurial activities should be directed to the statutory goals of the partnership. Perhaps this is the main criterion in determining whether a partnership is legitimate or not to carry out this or that commercial activity, because determine if it matches commercial activity the goals of creating a partnership is often impossible or extremely difficult (due to the very widely stated goals of creation).

Entrepreneurial activity is recognized as the profit-making production of goods and services that meet the goals of creating a non-profit organization, as well as the purchase and sale of securities, property and non-property rights, participation in business companies and participation in limited partnerships as a contributor (Clause 2, Article 24 of the Federal of the Law "On Non-Profit Organizations").

A non-profit partnership keeps records of income and expenses from entrepreneurial activities (clause 3 of article 24 of the Federal Law "On Non-Commercial Organizations").

3. LIABILITY OF NON-PROFIT ORGANIZATIONS UNDER OBLIGATIONS

Civil liability is a type of legal liability and is associated with the restoration of violated rights and the compulsory execution of an unfulfilled obligation.

It occurs for violation of contractual obligations of a property nature or includes compensation for moral damage. Full compensation for harm is the main principle of civil liability. one

Civil liability is based on sanctions associated with additional encumbrances for the offender (imposition of an additional civil liability or deprivation of the right belonging to the offender). It is necessary to distinguish measures of civil liability from measures of protection of civil rights (sanctions aimed at preventing or suppressing an offense or restoring the situation that existed before the offense - recognition of a right, an award to fulfill an obligation in kind, recognition of a contested transaction as invalid, etc.). 2

The features of civil liability include the following:

- measures of influence entailing unfavorable consequences of a property nature;

- compensation for the violated right of the injured party;

- proportionality of liability to the nature of the harm caused;

- application of equal measures of responsibility to different participants in civil relations for homogeneous offenses.

Civil liability performs the following functions:

- compensatory;

- stimulating;

- warning;

- penalty.

The forms of civil liability are:

- compensation for losses;

- payment of a penalty;

- loss of the deposit;

- loss of withheld, mortgaged property, etc.

Depending on the basis, this liability is divided into the following types: contractual and non-contractual (by law). Depending on the nature of the distribution of responsibility, it is divided into share, joint and several, subsidiary, regressive.

The basis for civil liability is the composition of a civil offense. The conditions of this liability are the unlawful behavior of the debtor; the occurrence of losses of the creditor; the presence of a causal link between the behavior of the debtor and the occurrence of losses from the creditor; the debtor's fault.

According to O.N. Sadikov, civil liability can be defined as the application of sanctions to the offender-debtor in the interests of another person (creditor), which are expressed in unfavorable consequences property nature. The harm can be material or moral. one

In the absence of one or more conditions of liability, it cannot be imposed, unless otherwise provided by law or contract. The absence of the debtor's fault relieves him of responsibility for violation of the obligation (except for special subjects). Compulsory collection of the debtor's property, as a general rule, is possible only through a judicial procedure. The application of remedial sanctions should be carried out on the basis of appropriate procedural forms.

One of the signs of any legal entity, including a non-commercial one, is "independent property responsibility." The ability to bear independent property responsibility is expressed in the fact that the organization is responsible for its obligations with the property belonging to it. The principle of independent civil liability of a legal entity is enshrined in Art. 56 of the Civil Code of the Russian Federation. one

Responsibility should be viewed from two perspectives:

- in relation to participants, founders (internal responsibility),

- in relation to counterparties for transactions, budgetary and extrabudgetary funds for the payment of various compulsory payments, taxes (liability of external manifestation).

As a side in civil contract, a non-profit organization voluntarily assumes obligations in accordance with the signed agreement, and failure to fulfill such obligations entails bringing the organization to responsibility.

A legal entity has the right to voluntarily compensate for damage caused by non-performance or improper performance of the contract. If the first party refuses to fulfill its obligations, the second party has the right to demand satisfaction of the claims in court. 2

In this case, it is necessary to take into account the fact that transactions on behalf of a non-profit organization are carried out executive bodies... When exercising civil rights in excess of powers, a dispute arises as to which entity is responsible. Therefore, when considering the issue of liability, one cannot ignore such a category as a conflict of interest.

The phrase "conflict of interest" is new to Russian civil law.

The essence of the "conflict of interest" is disclosed in Article 27 of the Law on Non-Commercial Organizations, but the very concept of "the concept of a conflict" is not given. A possible conflict situation can be traced through the completion of a transaction by a non-profit organization, in which there is an interest on the part of a number of subjects. The legal status of stakeholders, a list of possible actions - all this is clearly spelled out in the named article. one

An interested party transaction generates Negative consequences and a conflict of interest arises between stakeholders and the non-profit organization. The introduction of a ban on such transactions reflects the possibility of participation of non-profit organizations in entrepreneurial activities permitted by law.

Thus, it can be concluded that the legislation does not have a clear legalized definition of a conflict of interest, but provides grounds for its occurrence. Unlike commercial organizations, where the legislator leads a conflict of interest through committing major transactions and transactions in which there is an interest, for non-profit organizations it is possible to determine responsible person through the category conflict of interest.

Thus, non-profit organizations bear responsibility on an equal basis with other subjects of law.

The basis for legal responsibility is an offense, and the assignment of responsibility is possible only in a certain procedural order. It should be noted that such a kind of non-profit organization as public associations are subject to liability not only for acts damaging the interests of the state, but also for decisions and actions that infringe on the rights of citizens who enjoy judicial protection in this case.

When studying the issue of responsibility, the article focuses on a new civilistic category - the conflict of interests in a non-profit organization. Unlike commercial organizations, where a conflict of interest occurs in the execution of large transactions and transactions in which there is an interest, in non-commercial organizations the category of “conflict of interest” is aimed at establishing a responsible person in legal relations, which fully reveals one of the elements of the civil-legal status of non-commercial legal entities.
Liability of participants in a legal entity for the debts of an organization Procedure and specifics of liquidation of a legal entity within the framework of civil law Persons participating in the civil procedure Persons contributing to justice in civil proceedings

Non-profit organizations - legal entities that do not pursue profit-making as the main goal of their activities and do not distribute the received profit among the participants (Article 50 of the Civil Code of the Russian Federation).

Distinguishing non-profit organizations from commercial ones:

• for non-profit organizations economic activity is auxiliary, ensuring their participation in property turnover, and the civil status of these organizations is of secondary importance;
• commercial organizations carry out economic activities, which are the main for them and are fully regulated by civil law.

Unlike commercial organizations, non-commercial organizations are not professional participants in property relations. Therefore, for non-commercial legal entities, the legislator establishes special (target) legal capacity(Clause 1 of Art. 49 of the Civil Code) and allows the use of their property only to achieve the goals specified in their constituent documents (Clause 4 of Art. 213 of the Civil Code).

The performance of non-commercial legal entities in civil circulation is due to the need to provide material support for their core business that doesn't have to be entrepreneurial.

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 intangible needs of citizens, protect the rights, legitimate interests of citizens and organizations, resolve disputes and conflicts, the provision of legal assistance, as well as for other purposes aimed at achieving public goods (Article 2 of the Federal Law of 12.01.1996 N 7-FZ "On non-profit organizations").

Thus, non-profit organizations carry out activities aimed at the formation of public goods, they are the strongholds of the infrastructure of civil society. They participate not in production, but in the redistribution of material wealth (national product). In all other respects, non-profit organizations are full and permanent participants in property turnover along with commercial organizations.

More details

A non-profit organization can be created as a result of:

1. its institutions;
2. reorganization of another non-profit organization of the same organizational and legal form;
3. as a result of reorganization in the form of transformation of a legal entity of another organizational and legal form (in cases stipulated by federal laws).

The decision to create a non-profit organization as a result of its establishment is made by its founders (founder).

A non-profit corporate organization is the owner of its property.

The charter of the non-profit corporate organization it may be provided that decisions on the creation of other legal entities by the corporation, as well as decisions on the participation of the corporation in other legal entities, on the creation of branches and on the opening of representative offices of the corporation are made collegial body corporations.

A non-profit organization is considered to be created as a legal entity from the moment of its state registration in accordance with the procedure established by law, owns or in operational management of separate property, is responsible (except for cases established by law) for its obligations with this property, can acquire and exercise property and moral rights, bear obligations, be a plaintiff and a defendant in court.

A non-profit organization must have its own balance sheet and / or budget.

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

A non-profit organization has the right to open bank accounts in the Russian Federation and outside its territory in accordance with the established procedure, with the exception of cases established by federal law.

The non-profit organization has a seal with the full name of this non-profit organization in Russian.

A non-profit organization has the right to have:

• stamps and forms with their name;
• symbols - emblems, coats of arms, other heraldic signs, flags and hymns, the description of which must be contained in the constituent documents.

List of non-profit organizations

Institution- a unitary non-profit organization created by the owner to carry out managerial, socio-cultural or other functions of a non-commercial nature (Article 123.21 of the Civil Code of the Russian Federation).

Autonomous non-profit organization - a unitary non-profit organization that does not have membership and was created on the basis of property contributions from citizens and (or) legal entities in order to provide services in the fields of education, health care, culture, science and other areas of non-commercial activity (Article 123.24 of the Civil Code of the Russian Federation).

Religious organization - voluntary association constantly and on legal grounds citizens of the Russian Federation or other persons living in the territory of the Russian Federation, formed by them for the purpose of joint confession and dissemination of faith and registered in the manner prescribed by law as a legal entity (local religious organization), an association of these organizations (centralized religious organization), as well as created by the said association in accordance with the law on freedom of conscience and on religious associations for the purpose of joint confession and dissemination of faith, an organization and (or) a governing or coordinating body created by the said association (Article 123.26

A business entity with the rights of a legal entity performing socially significant functions.

The source of material support for the subjects of this category are membership fees, grants and donations. The goals of the formation of non-profit enterprises are prescribed in the constituent documents or statutes, and the activities are subject to the provisions of Articles 116-121. Civil Code RF.

Distinctive features

Non-profit enterprises are companies (groups of persons) formed to solve socially significant problems in the field of legal protection and cultural development of the population. To obtain this status, the organization must provide certain services for more than one year and pay on time statutory taxes.

Non-profit organizations differ from business entities by the following features:

• non-profitability;
• a moratorium on certain types of activity;
• a ban on the establishment of organizations of certain forms of business;
• permission to engage in entrepreneurship only to the extent necessary to fulfill the goals specified in the organization's statute;
• inability to initiate bankruptcy proceedings and repayment of obligations to creditors through the sale of the company's property (does not apply to consumer cooperatives).

The property of non-profit enterprises is formed from donations from members of the organization and third parties. The founders do not have the right to use the assets transferred to the association for their own benefit, except in cases of creating funds to raise funds for the treatment or material support of the relatives of the group members.

If the founder decides to abolish the subject, the proceeds from the sale of his property are directed to the fulfillment of the goals specified in the statute.

Kinds

The Civil Code of the Russian Federation provides for two classifications of non-commercial enterprises:

• By funding sources. Organizations that receive funds or material values from foreign companies, foreigners or stateless persons, are called foreign agents... Enterprises financed from government programs, donations from companies registered within the Russian Federation or from Russians who are private individuals are classified by the law as non-profit organizations (NPOs).
• By occupation and organization of work. The category includes consumer cooperatives, institutions, foundations, public and religious organizations, and unions and associations of legal entities.

Consumer cooperatives are a group of individuals and legal entities, united by the principle of membership on the basis of share contributions, aimed at meeting the material, spiritual and other needs of the participants. The name of the company should reflect the purpose of its establishment, as well as the phrases "consumer society", "consumer union" or the word "cooperative". The organization is allowed to engage in entrepreneurship within the framework of the implementation of the tasks specified in the statutory documents.

Fund - an NPO that performs socially useful tasks through the use of property provided by its founders. These companies do not offer membership or mandatory shares. They can organize business companies or participate in them. Foundations are required to regularly provide board of trustees reports on the purposes and methods of using the property entrusted to them. Public and religious organizations are understood as a union of three or more citizens who voluntarily united in accordance with the procedure approved by the state for the realization of common interests of an intangible nature. The category includes:

• membership-based organizations;
• movements without the possibility of obtaining membership;
• enterprises created to protect the material interests of participants;
• associations formed to solve social problems that arise among members of the organization;
• political movements established with the aim of defending the constitutional rights of citizens through rallies, actions, pickets.

Association (union) - a type of association of legal entities, formed on the basis of the constituent agreement and the charter to coordinate the entrepreneurial activities of commercial enterprises and protect their property interests.