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Why do non-profit organizations exist? How to start a non-profit organization (NPO)

NPOs - what kind of organizations these are, some have a rather vague idea. More details about what a non-profit organization means, what are the main features and rules for the functioning of an NPO, and what types of activities an NPO can engage in, are described in this article.

What is an NPO

The definition of a non-profit organization (hereinafter - NPO), from which one can understand what kind of organization - NPO, is contained in Art. fifty Civil Code RF (hereinafter referred to as the Civil Code). In addition, explanations of what NPOs are and what they do are also given in Art. 2 of the Law No. 7-FZ of January 12, 1996 “On Non-Commercial Organizations” (hereinafter referred to as Law No. 7-FZ, the Law on NPOs).

However, just like any other legal entity, an NPO:

is subject to registration in accordance with the procedure regulated by the law "On state registration…” dated 08.08.2001 No. 129-FZ, and added to the official register of legal entities;
must have separate property listed on the balance sheet and pay them for their debts;
have the right to act on their own behalf in the courts;
may exercise other rights and obligations.

The term of functioning of an NPO is not limited by anything, except in cases where otherwise is expressly provided for in its charter.

What do NGOs do

The objectives of the NPO should be different, not related to commerce, for example:

having a public value;
charity;
education;
representation of interests individuals in disputes with more strong point- employer, etc.

However, this does not mean that NGOs cannot engage in commercial activities. The law allows an NPO to engage in commerce if the following conditions are met:

this type of activity is regulated by the charter of the NPO;
engaging in commerce allows you to fulfill the goals for which the NPO was established, and this activity is consistent with these goals;
NPO owns property worth 10,000 rubles. (by analogy with LLC, except for state and private institutions).

IMPORTANT! If an NPO fails to comply with the above rules, it can be held accountable and even liquidated - if gross violation law (see, for example, the appeal ruling of the Supreme Court of the Russian Federation dated September 20, 2017 No. APL17-367).

For more information about the types of commerce that an NPO can engage in, see the article "Finance in non-profit organizations (nuances)" .

Types and forms of NCOs

When answering the question "What kind of organizations - NGOs?" mention should be made of their classification. First of all, NCOs differ in both types and forms.

Thus, all NGOs (as well as any commercial enterprises) are subdivided:

to corporate (hereinafter referred to as NCOs);
unitary (hereinafter - NKUO).

NCOs can be formed in the following forms (Clause 3, Article 50 of the Civil Code):

consumer cooperative (hereinafter - PC, for example, garage cooperative, etc.);
public organization (political party, etc., hereinafter - NGO);
social movement;
association (union);
partnership of property owners (hereinafter - TSN);
a Cossack society registered in the official register of Cossack societies in the Russian Federation;
community of indigenous peoples of the Russian Federation (hereinafter referred to as KIPN);
fund;
institution (state, municipal and private);
an autonomous non-profit organization (hereinafter - ANO);
religious organization;
public law company (hereinafter referred to as PPC);
bar association;
law office, bar association;
state corporation (hereinafter referred to as the state corporation);
notary office.

What is a corporate non-profit organization

The answer to the question "What does a non-profit organization created as a corporation mean?" given in Art. 65.1 of the Civil Code. Thus, the main features of NPOs are:

the possibility for its participants to be considered members of an NPO;
the participants have a place in the supreme body of the NPO.

The above opportunities for NPO participants also endow them with related rights and obligations, which include (Article 65.2 of the Civil Code):

the right to determine the course of action and choose the leadership of the NPO;
request information about the activities of the NPO, including in the form of accounting reports, etc.;
apply to the court with a request to invalidate decisions or transactions made by the head of the NPO, etc.

In the form of NGOs can be created:

associations;
notary chambers;
Cossack societies;
OKMN.

The remaining forms of NCOs are used as unitary ones, in which there is no membership of participants.

What is a socially oriented NPO

A separate type of NPOs are socially oriented organizations (hereinafter - SO NPOs), whose activities are related to the settlement of socially significant issues, the improvement of civil society, etc. social directions(Article 2.1 of Law No. 7-FZ).

However, one indication in the charter for the implementation of the above activities is not enough to be considered a SO NPO. The procedure for recognizing an NPO as socially oriented and including it in the relevant list maintained by the Ministry of Justice of the Russian Federation (hereinafter referred to as the Ministry of Justice) is established by the Decree of the Government of the Russian Federation “On the Register ...” dated January 26, 2017 No. 89.

So, in order to be classified as a SO NPO, it is necessary to submit the following documents to the Ministry of Justice:

application for recognition of a SO NPO;
a conclusion issued by the authorized body on the compliance of the quality of socially significant services provided by NPOs with the norms provided for by law.

The status of a SO NPO allows it to receive state support, which can be expressed in monetary terms, the provision of tax benefits, etc. (Article 31.1 of Law No. 7-FZ).

Thus, it is possible to figure out what kind of organizations - NPOs - by analyzing the norms of the Civil Code and the law on NPOs. An NPO is a legal entity established for other than commercial purposes, such as cultural, charitable, etc. However, an NPO can also engage in commerce, however, all income received from such activities must be directed to the implementation of its main goals.

Differences between the forms of non-profit organizations are determined in Russian legislation by a wider range of features compared to commercial organizations. These features include the nature

goals of the organization,

property rights of the founders,

the composition of the founders,

presence or absence of membership in the organization.

The ban on the distribution of profits is the same for all forms of non-profit organizations. However, legislation in countries with market economy usually contains positive characteristics of the possible goals of the creation and activities of this enterprise. European and American legislation distinguishes between three types of purposes, namely the benefit of society and the public interest, the benefit of its members and the provision of mutual benefit, religious purposes.

To the number goals or activities, which are considered as beneficial to society, as a rule, include the following: health care, education, science, culture, art, enlightenment, protection of the environment, protection of human rights.

Organizations whose purpose of creation is related to ensuring the interests the members of these organizations are the following: trade unions and societies, business associations, trade associations and chambers, clubs, veterans' unions, etc.

According to Russian legislation, non-profit organizations can be created to achieve social, charitable, cultural, as well as educational, scientific and managerial goals, health protection, development of physical culture and sports. Satisfying the spiritual and other non-material needs of citizens, protecting the rights and legitimate interests, providing legal assistance, as well as for other purposes aimed at achieving public benefit. Non-profit organizations include the following:

consumer cooperative

social or religious organization

Non-commercial partnership

autonomous non-profit organizations

institutions

State. corporation

associations legal entities into associations or unions.

This list of forms of non-profit organizations is not exhaustive and may be supplemented by federal laws.

consumer cooperative - voluntary association citizens and legal entities on the basis of membership in order to meet the material and other needs of its members. The creation of a consumer cooperative is carried out by combining the property share contributions of its members. Members of this cooperative bear subsidiary responsibility for its obligations.

Public and religious organizations are voluntary associations of citizens on the basis of their common interests and to satisfy spiritual or other material needs. Members of public and religious organizations do not retain rights to property transferred to these organizations, including membership fees. They are not liable for the obligations of public and religious organizations in which they participate as members. In turn, organizations are not liable for the obligations of their members.

Non-commercial partnership - is an organization created to assist its members in achieving goals that are not related to making a profit. Property transferred to a non-profit partnership by its members is the property of the partnership. The members of the partnership are not liable for its obligations, and the partnership is not liable for the obligations of its members. The main feature of this form in comparison with other forms of non-profit organizations is that when leaving the partnership or liquidating the organization, its former member can receive part of the property within the value of the property contributed by him when joining this partnership.

Fund used for different values. The Fund as a form of non-profit organization is created on the basis of voluntary property contributions and pursues social, charitable, cultural, educational, scientific, sports and other socially useful goals. A foundation is an organization that does not have a membership. The founders of the foundation lose their rights to the transferred property and the property belongs to the foundation itself. The founders are not liable for the obligations of the fund created by them, and the fund is not liable for the obligations of its founders. In order to control the activities of the fund, a board of trustees should be created in it, which will supervise its activities, make various decisions by other bodies of the fund and ensure their implementation, the use of the funds of the fund and the observance of the legislation by the fund. Wherein board of trustees carries out its activities on a voluntary basis, i.e. free of charge.

Autonomous non-profit organization is established by citizens or legal entities on the basis of voluntary property contributions for the purpose of providing services in the field of education, healthcare, culture, science, law, physical culture and sports, as well as other services. This organization has no membership. The founders of an autonomous non-profit organization do not retain the rights to property transferred by them to the ownership of this organization. The founders are not liable for the obligations of an autonomous non-commercial organization, and at the same time it is not liable for the obligations of its founders. Vieste with the fact that the founders supervise the activities of this organization in the manner prescribed by the statutory documents. At the same time, such an organization should have a supreme collegial governing body. The forms of the foundation and the autonomous non-profit organization are very close. The difference lies in the purpose of creation and in the order of management. An autonomous non-profit organization is created to provide services in the field of education, healthcare, science, etc. The goals of the foundation are more general: social, charitable, cultural and other socially useful goals. The functional role of foundations in market economies is to accumulate money and distribute it by providing subsidies, grants, allowances, and so on.

Institutions are a non-profit organization owned by its founder. Institutions can be state, municipal and private. The owner fully or partially finances the institution and bears subsidiary liability for its obligations. The institution uses the property of the owner in accordance with the purposes of its creation. Accordingly, the institution has less autonomy than non-profit organizations of other forms.

State Corporation is a non-profit organization that does not have membership, created on the basis of federal law by a federal government body to carry out social management and other socially useful functions. Property transferred to the state corporation becomes its property and the state is not responsible for the obligations of the corporation.

Associations of legal entities are created to coordinate the business activities of their members, as well as to represent and protect their common interests. These organizations are not entitled to engage in activities that bring profit.

Charity organization - this special kind non-profit organizations that can be created in the forms public organization, foundations or institutions. The activities of such organizations are regulated by the federal law on charitable activities and charitable organizations. The law imposes stricter requirements on charitable organizations than on other non-profit organizations. But at the same time, the state provides charitable organizations with additional benefits in the form of tax incentives. Charitable activity is the voluntary activity of citizens or legal entities for the disinterested or preferential transfer of property to other citizens or legal entities, including funds, disinterested performance of work, provision of services or other support.

A non-state non-profit organization created to carry out charitable activities is registered as a charitable organization, while having a collegiate supreme governing body, whose members perform their duties free of charge. At the same time, there are a number of restrictions on the use of property of charitable organizations.

participation of a charitable organization in households is not allowed. societies with others.

the organization can spend no more than 20% of the total amount of funds spent by it for the financial year on the remuneration of administrative and managerial personnel.

to finance charitable programs should be used at least 80% received for financial income from non-release operations, proceeds from institutions of a different nature, households. companies and incomes from business income permitted by law.
At least 80% of the amount of each charitable donation must be spent by the organization for its main purposes within a period of not more than one year from the date of receipt of this donation, unless otherwise agreed upon for spending the funds transferred.
Founder charitable organization cannot purchase from her or sell to her any goods, services or works on terms more favorable than in transactions with other persons. Also, charitable organizations are not allowed to use their funds to support political parties, movements, groups and companies. The law establishes requirements for the transparency of the activities of a charitable organization, namely, information on the size and structure of income, property, expenses, remuneration of employees, all this is not a commercial secret, and information on ongoing activities should be available to the public. By revising various forms non-profit organizations in the budget code uses the concept of a budgetary institution.

A budgetary institution is understood as an organization created by state authorities or local governments to carry out managerial, socio-cultural, scientific, technical and similar functions, the activities of which are financed from the relevant budget or state. off-budget fund. Organizations endowed with state or municipal property on the basis of the right of operational management and not having the status of a federal state-owned enterprise are also recognized as budgetary institutions. Thus, all state and municipal institutions are budgetary institutions. The Budget Code requires that the financing of the activities of a budgetary institution from the relevant budget be carried out on the basis of an estimate of income and expenses, which should reflect all types of income and expenses of the institution. The use of budgetary funds should be carried out on the basis of this estimate (in accordance), while the institution retains the right to independently spend only those funds that were received from extrabudgetary sources. At present, in order to provide the population with various types of services for which the state has assumed responsibility, it is necessary to use an organization that has different economic forms. At the moment, there are 2 legal forms in which state non-profit organizations can be created: state. corporations and institutions. State. the corporation can be used only for the creation of individual federal organizations. State. or municipal institutions are of the type of state-administrative-controlled non-profit organization.

T. about. Currently, there is no legal form of a state non-profit organization that can be classified as a publicly controlled non-profit organization.

This necessitates the creation of a new organizational and legal form that would have the appropriate characteristics and meet the following requirements:

The main purpose of the activity is not related to the recovery of profit, and the subject and purpose of the activity must be defined in the charter.

It is allowed to create organizations, both by one and several founders.

The founders endow the organization with property that remains in their ownership, while direct tasks of the owners of the transferred property of the organization are not provided.

A key role in the management of the organization is played by the collective body or supervisory board, formed by the founders with the involvement of the public. He controls the direction and scope of the organization's activities and approves its financial plan.

Financing of the organization's activities by the founders and buyers is carried out on the basis of agreements.

Profits are directed to the development of organizations and cannot be distributed among the founders.

This form of organization ensures its greater autonomy in relation to the founders than an organization created in the form of an institution. But at the same time, a control mechanism is used, which is carried out by the supervisory board appointed by the founder. The introduction of a new organizational and legal form will ensure the effective functioning of state and municipal organizations, however, for a number of organizations such as hospitals, schools, higher educational establishments, clubs, museums and orphanages, it is advisable to maintain the status of an institution, since it is important to ensure administrative control over the spending of funds allocated by the state.

Organizational and economic forms of entrepreneurial activity .

Classification of enterprises according to the forms of ownership of capital.

Depending on the nature of ownership of capital, all enterprises and firms are divided into public and private. At a state enterprise, federal or local authorities act as the organizer of production. As a rule, state entrepreneurial activity covers those areas of the economy that are not attractive to private business, and the state is forced to fill this gap in order to ensure a more even development of the state economy. The state enterprise is in unequal conditions compared to private farms, and in the process of functioning, the backlog of state enterprises from private ones, as a rule, is aggravated.

As for private firms, their forms include:

sole firms. The owner is one person.

Partnership. Several owners.

Joint-Stock Company. A company where the share is confirmed by a block of shares.

Cooperatives. They are a society, an association of people whose activities are aimed not so much at making a profit, but at helping and assisting members of cooperatives in their common activities. As a rule, such organizations break up after the implementation of their functions or turn into other societies.

People's enterprises are production cooperatives, the owners of which are also their employees. This form is attractive because it combines the economic interests of workers and owners, simplifies the decision-making process and reduces the bureaucratization of the management process.

In the modern economy, the leading role is played by Joint-Stock Company, whose activities are aimed at both the national and global markets. JSC is mainly associated with serial and mass production or the provision of services in trade, financial and other areas.

A non-profit organizational unit under the state - NCOP under the state, has as the main goal of its activity, the development and increase of positive energy aimed at achieving generally accepted, public benefits. NCOP under the state to be created to achieve public social, charitable, cultural, educational, health, political, scientific and managerial goals, in the areas of protecting the health of citizens, development physical education and sports, meeting the spiritual and other non-material and material needs of citizens, protecting the rights, legitimate interests of citizens and organizations, resolving disputes and conflicts, providing legal assistance, as well as for other purposes aimed at achieving public benefits. Non-profit organizational units may not engage in entrepreneurial activity, even if this activity is aimed at achieving the goals of the organization, thereby excluding the fact of corruption and fraud on the part of persons authorized in this jurisdiction [appointed individuals. persons for this post].

Fundamentals of the functioning of non-profit organizations.

Non-profit organizations (NPOs) are organizations established for the purpose of producing goods and services. The status of NCOs does not allow them to serve as a source of profit for their founders. Thus, in the Civil Code of the Russian Federation, a non-profit organization is defined as an organization that does not have profit making as the main goal of its activities and does not distribute the profits received among the participants. Non-profit organizations are created to achieve social, charitable, educational, scientific and managerial goals, as well as other goals.

The organizational and legal forms of non-profit organizations are:

institution;

public organization (association);

consumer cooperative;

non-commercial partnership;

autonomous non-profit organization;

association of legal entities (association and union).

The Federal Law of November 12, 1996 "On Non-Commercial Organizations" applies to all non-commercial organizations established or being created on the territory of the Russian Federation insofar as otherwise is not established by other federal laws. This federal law defines the forms of NCOs.

The Federal Law of May 19, 1995 “On Public Associations” defines a public association as “a voluntary, self-governing, non-profit formation created on the initiative of citizens united on the basis of a common interest in order to achieve the common goals specified in the charter of a public association”, and gives it the following organizational and legal forms:

public organization;

social movement;

public fund;

public institution;

body of public initiative;

The founding documents of the NPO are:

charter approved by the founders (participants, property owner) for a public organization (association), foundation, non-profit partnership, private institution and autonomous non-profit organization;

the memorandum of association concluded by their members and the articles of association approved by them for the association or union.

To register a non-profit organization upon its creation, the authorized body or its territorial body shall be provided with:

statement;

founding documents;

the decision to establish an organization;

information about the founders;

document confirming the payment of the state fee.

The executive body of an NPO may be collegiate and (or) sole. The supreme governing bodies of NCOs in accordance with their constituent documents are:

a collegiate supreme governing body for an autonomous NPO;

general meeting of members for a non-profit partnership, association (union).

The competence of the governing bodies of NCOs includes:

change of charter;

formation of executive bodies;

approval of the annual report, balance sheet, financial plan.

A feature of a foreign non-profit non-governmental organization is that it was created outside the territory of the Russian Federation in accordance with the legislation of a foreign state, and its founders (participants) are not state bodies.

Autonomous, private, budgetary institutions also stand out among NGOs.

A private institution is a non-profit organization created by the owner (citizen or legal entity) to carry out managerial, socio-cultural or other functions of a non-commercial nature.

Features of the legal status of budgetary institutions are defined by the Budget Code of the Russian Federation. Yes, Art. 161 of the Budget Code determines that state-financed organization carries out operations on spending budgetary funds in accordance with the budget estimate, it does not have the right to receive credits (loans), independently acts in court as a defendant for its monetary obligations, ensures the fulfillment of its monetary obligations specified in the executive document, within the limits brought to it budget commitments.

In order to increase the efficiency of spending budgetary funds through the transition to the financial provision of public services on the basis of the state task and the principles of per capita financing, the process of reorganization of budgetary institutions into autonomous institutions is underway.

In accordance with federal law No. 174-FZ of November 3, 2006 “On Autonomous Institutions”, autonomous institutions can be created by establishing them or by changing the type of an existing state or municipal institution. An autonomous institution is a non-profit organization created by the Russian Federation, a constituent entity of the Russian Federation or a municipality to perform work, provide services in order to exercise the powers of state authorities provided for by the legislation of the Russian Federation, the powers of local governments in the fields of science, education, health care, culture, social protection, employment population, physical culture and sports. The income of an autonomous institution is at its own disposal and used by it to achieve the goals for which it was created.

A community organization is a non-profit organization. Its status is regulated by paragraph 6 of Chapter 4 of the Civil Code of the Russian Federation, which contains rules on non-commercial corporate organizations, and special laws: "On non-profit organizations" dated 12.01.1996 No. 7-FZ (hereinafter - Law No. 7-FZ) and "On public associations" dated 05.19.1995 No. 82-FZ (hereinafter - Law No. 82-FZ) .

Goals of creating a public organization

When creating a public organization (hereinafter - NGO), it is necessary to focus on the norms of Law No. 82-FZ, since in paragraph 3 of Art. 6 of Law No. 7-FZ, although a public organization is recognized as one of the forms of non-profit organizations, a reference is made to Law No. 82-FZ for clarification of the features of its status.

In Art. 123.4 of the Civil Code, the following definition is given: PA is an association of citizens created on a voluntary basis and on the basis of common interests. The purpose of the creation of an NGO is to satisfy non-material and spiritual needs, to represent and protect those interests that are common, and to implement other goals that do not contradict the law.

According to Art. 8 of Law No. 82-FZ PA is one of the forms of public associations and is created on the basis of joint activities to protect common interests and achieve the statutory goals of united citizens. When compared with the norms of the Civil Code of the Russian Federation, it can be seen that Law No. 82-FZ does not consider such goals of creation as:

representation of interests;
satisfaction of non-material needs;
implementation of goals that are not statutory.

According to the principle “Lexspecialisderogatgenerali” (“special right cancels the general one”), confirmed by the decision of the Constitutional Court of 08.11.2005 No. 439, which says that in the event of a conflict between laws, priority should be given to a later law and a special law, in this case the law No. 82-FZ.

Thus, an NGO is not entitled to set goals in its activities that are not statutory. Similarly, it is necessary to act when identifying other discrepancies in the text of the Civil Code and Law No. 82-FZ.

The procedure for creating a public organization

According to paragraph 1 of Art. 123.5 of the Civil Code of the Russian Federation, when creating an NGO, the number of its founders cannot be less than 3. Art. 18 of Law No. 82-FZ specifies that there must be at least 3 individuals, the rest of the founders can be legal entities - public associations.

To create a new non-profit organization, the founders will have to convene a congress, conference or general meeting where they will be required to:

make a decision to create
approve the charter;
create management and control and audit bodies.

The NGO is considered to be established and will have the right to carry out its activities as a public association, that is, to protect the interests of members and act to achieve common goals from the moment all these decisions are made. It receives the rights of a legal entity only after state registration (Article 18 of Law No. 82-FZ) with the Ministry of Justice of the Russian Federation (Article 13.1 of Law No. 7-FZ).

Documents must be submitted for registration no later than 3 months from the date of approval of the charter, if the founders have decided to register and continue to work as a legal entity (see paragraph 9 of article 21 of law No. 82-FZ). From the moment the decision is made, the founders acquire the status of members.

When creating, the issue of the territorial sphere of activity of the NGO should also be resolved. In accordance with Art. 14 of Law No. 82-FZ, it can be:

local;
regional;
interregional;
all-Russian.

If an NGO is created as an all-Russian NGO, it may use the words "Russian Federation" or "Russia" in its name without the appropriate permission of the Government of the Russian Federation, such as, for example, the public organization "All-Russian Society of Motorists".

Charter of a non-profit public organization

The charter is the only founding document public organization, its members do not conclude a memorandum of association. In paragraph 2 of Art. 123.5 of the Civil Code of the Russian Federation states that the charter of a non-profit public organization must include:

Name;
location (city or other settlement);
goals of creation and activity;
membership conditions;
data on the order of management;
information about the rights of its members related to property;
information on the procedure for distributing the assets of the PA after its liquidation.

Similar provisions are contained in Art. 29 of Law No. 82-FZ, supplementing the list with information about the territory and structure of the public organization. The charter may, in addition to the main ones, include any clauses at the discretion of its members that do not contradict the current legislation.

If the PA uses any symbols in its activities, its description should be included in the charter, possibly in the form of an appendix. The charter, together with the annexes, is drawn up in the form of a single document, if the organization has territorial subdivisions, they are required to accept the charter of the parent NGO.

You can read about the procedure for preparing the charter in the article "Charter of a non-profit organization - a sample of 2017-2018". Changes to the charter are made in the same manner in which it is adopted, by decision of the supreme governing body (Article 8 of Law No. 82-FZ).

Activities of public organizations

The activities of the PA must be specified in its charter. According to the rules of Art. 50 of the Civil Code of the Russian Federation, non-profit organizations can carry out income-generating activities, if this is provided for by their charters, only insofar as this serves to achieve the goals for which they were created, and if it corresponds to such goals.

Even if they are engaged in entrepreneurial activities within these limited limits, they cannot be recognized as small businesses (see the decision of the Arbitration Court of the Republic of North Ossetia dated November 24, 2014 in case No. A61-3482/2014).

According to paragraph 1 of Art. 51 of Law No. 7-FZ, PAs may have territorial subdivisions. They realize the goals of the NGO, while being independent legal entities, and not its branches or divisions, but operate on the basis of a single charter.

The Ministry of Justice of the Russian Federation has the right to conduct documentary audits of the activities of the NGO in accordance with paragraph 1 and subpara. 30.10 p. 7 of the regulation on the Ministry of Justice Russian Federation, approved by Decree of the President of the Russian Federation "Issues of the Ministry of Justice of the Russian Federation" dated October 13, 2004 No. 1313.

The Ministry of Justice oversees:

implementation of the NGO legislation on non-profit organizations and public organizations;
use of property for the purposes provided for by the charter.

Based on the checks, warnings and orders are issued that are subject to mandatory execution (see the decision of the Arbitration Court of Moscow dated December 14, 2016 in case No. A40-189391 / 16).

Membership in public organizations

A public organization is a non-profit organization based on the principle of membership. According to Art. 8 of Law No. 82-FZ, members of an NGO can be both individuals and legal entities, which in turn are public associations. Restrictions for legal entities or their types may be established by the charter of an NGO, Law No. 82-FZ, and other federal laws.

According to Art. 123.6 of the Civil Code of the Russian Federation, a member of an NGO bears obligations and exercises corporate rights, including the right to free use of the organization's services. According to Art. 6 of Law No. 82-FZ, the intention to become a member or join the goals declared by a public organization must be expressed in a statement or other document that will allow the management of the NGO to keep records of members.

All members of the NGO are equal. They may be elected to the governing and auditing bodies on an equal footing. Failure to perform duties or abuse of rights may result in expulsion from the PA in a manner that should be described in the charter.

Management in a public organization

For OO according to Art. 8 of Law No. 82-FZ, a 2-tier management structure is used: governing and executive bodies. The governing bodies are formed in 2 types:

The supreme body is a conference or general meeting.
The permanent body is an elected collegiate body. He reports to the conference.

In addition to the supreme management bodies, executive bodies are formed in the PA. Usually, a sole body manages an NGO (chairman or president, as paragraph 2 of article 123.7 of the Civil Code of the Russian Federation recommends), but if the law or charter obliges this, a collegial executive body is formed in the organization, which can be called the board, council or presidium, which is also recommended in the mentioned article.

The supreme body has the exclusive right to make decisions on:

determining the amount of membership fees (clause 1, article 123.7 of the Civil Code of the Russian Federation);
defined in paragraph 2 of Art. 65.3 of the Civil Code (among them is a change in the charter, the formation of management bodies, reorganization and liquidation).

According to Art. 8 of Law No. 82-FZ between higher collegiate body and a permanent collegial body may share competence on the following issues:

statements finished report and reporting;
participation in the capital of other legal entities;
creation of branches;
definitions of the auditor;
sole proprietorship executive body and termination of his powers.

It follows from the meaning of the article that the creation of a collegial executive body, the election of its members remains entirely within the jurisdiction of the supreme body - the conference or general meeting.

Property of a public organization

According to Art. 30 of Law No. 82-FZ, a public company can own any assets, including shares, by right of ownership. Separately, the right of PAs to own funds is allocated mass media and publishing houses. These assets must be organized or acquired through own funds OO.

The sources of property creation are:

membership fees;
voluntary donations from third parties;
income from events and social activities.

Members of the NGO completely lose the right to the property they contributed to the NGO, including admission and membership fees. Even if a public organization is liquidated, they do not have the right to receive part of the property left after liquidation. This property is directed to purposes corresponding to the goals of the liquidated NGO (Article 26 of Law No. 82-FZ).

The owner of the property is a public organization. It has the right to its territorial divisions on the basis of Art. 32 of Law No. 82-FZ to allocate property on the right of operational management.

Associations and unions of public organizations

The right to unite NGOs in unions or associations is provided for in paragraph 3 of Art. 123.4 of the Civil Code of the Russian Federation. According to the provisions of Art. 13 of Law No. 82-FZ, public associations of any organizational and legal form, including NGOs, have the right to form associations or unions. A new person adopts an independent charter or memorandum of association and acquires legal capacity from the moment of its state registration. Its members fully retain their legal capacity as a legal entity. Unions and associations are recognized as an independent organizational and legal form by the legislator in Art. 123.8 of the Civil Code of the Russian Federation.

Such associations are the owners of the property that is acquired to support their activities (Article 32 of Law No. 82-FZ). According to Art. 5.1 of Law No. 82-FZ, associations and unions also have the right to create territorial divisions. In the charter of the association, it is possible to determine whether these branches will also be branches of its members.

A number of inconsistencies between the norms of the Civil Code of the Russian Federation and Law No. 82-FZ are proposed to be eliminated in the Concept for the harmonization of legislation on NCOs with the Civil Code of the Russian Federation, prepared jointly working group Ministry of Justice of Russia and the Council under the President of the Russian Federation for the development of civil society and human rights, approved by the Ministry of Justice.

Transformation and liquidation of a public organization

According to paragraph 4 of Art. 123.4 of the Civil Code of the Russian Federation, an OO can be transformed:

to an association (union);
fund;
autonomous non-profit organization.

The liquidation of the PA can be carried out voluntarily and involuntarily. The activities of the NGO in accordance with the norms of Art. 42 of Law No. 82-FZ may be suspended in case of violation of laws or conduct of activities that do not comply with the norms of the charter. If the submission requirements are not met, the body that prepared it may suspend the activities of the PA for a period of up to 6 months.

If even after this the violations were not eliminated or the NGO significantly violated the law, caused damage to legally protected interests, then according to the norms of Art. 44 of Law No. 82-FZ, an NGO can be liquidated in a judicial proceeding. Disputes on the forced liquidation of non-commercial legal entities are considered in courts of general jurisdiction in accordance with the rules of the CAS RF (clause 3 of the Resolution of the Plenum of the Supreme Court of the Russian Federation of December 27, 2016 No. 64).

Voluntary liquidation is carried out in the manner prescribed by Art. 26 of Law No. 82-FZ, by decision of the supreme governing body. The property remaining after the liquidation must be spent for the purposes specified in the charter, and in the case of forced liquidation, the fate of the property may be determined on the basis of a court decision. Solutions liquidation commission about the fate of the property are published in the press.

The existence of a public organization as one of the forms of non-profit organizations is regulated by the norms of several regulations. Compliance of its work with their requirements is controlled by the state, and non-compliance with them, for example, engaging in entrepreneurial activities, may be a reason for liquidation.