Do non-profit organizations exercise. Activities of non-profit organizations. The annual financial statements of the NPO include

Entrepreneurial activity non-profit organizations is one of the sources of cash receipts, allowing them to successfully solve problems aimed at achieving the goals of their functioning. In this article, the reader will find information on whether NCOs can carry out entrepreneurial activities, in which cases the legislator grants NCOs the right to conduct it, and also learns how to obtain the legal right to perform certain types of work that brings income to the association.

Non-profit organizations as business entities

In accordance with paragraph 1 of Art. 50 of the Civil Code of the Russian Federation, a non-profit organization (NPO) is an association that does not pursue profit as a goal and does not distribute the funds received among its members. NCOs are created to solve socially significant social, economic, cultural, scientific problems, protect the health of citizens and their physical development, as well as meet their non-material needs (clause 2, article 2 of the law "On Non-Commercial Organizations" dated 12.01.1996 No. 7).

According to paragraph 2 of Art. 2 of the Civil Code of the Russian Federation under the entrepreneurial activity of non-profit organizations (as well as commercial ones) is understood as an activity aimed at the regular extraction of income and carried out by an entrepreneur (or legal entity) independently, at his own risk. Profit can be obtained from the use of property, the sale of goods, the provision of services or the performance of work. The main feature that allows you to qualify income-generating activities as entrepreneurial is the systematic receipt of funds. Thus, making a profit from one-time transactions cannot be the basis for recognizing the activities of an organization or individual as entrepreneurial.

An NPO is not entitled to set income generation as the purpose of its operation, respectively, formally according to general rule they are not subject entrepreneurial activity. Meanwhile, people who establish NPOs often face the question of whether non-profit organizations can carry out entrepreneurial activities, in addition to their main activities. We will answer it further.

Can non-profit organizations carry out activities that generate income

In paragraph 2 of Art. 24 of Law No. 7 states that NPOs have the right to take actions that generate income, while simultaneously observing the following conditions:

funds received in the course of income-generating activities are directed to finance its statutory goals (money can be used to pay for the labor of persons with certain physical disabilities, such as blindness, deafness, etc., to improve the material and technical base of the association and pay utility bills accounts, as well as to solve various socially significant tasks);
the possibility of performing such actions is fixed in the constituent documents of the company.

At the same time, according to paragraph 3 of Art. 24 of Law No. 7, an NPO is obliged to keep records of income and expenses arising from its entrepreneurial and other profitable activities.

NPOs with the right to carry out entrepreneurial activities

The list of NPO forms is established by the provisions of Chapter II of Law No. 7, according to which the following persons have the right to independently engage in entrepreneurship:

public and religious organizations (Article 6);
communities of indigenous peoples of the Russian Federation (Article 6.1);
Cossack societies (Article 6.2);
funds (Article 7);
state corporations (Article 7.1);
state-owned companies (Article 7.2);
non-profit organizations, provided that they do not have the status self-regulatory organization(Art. 8);
private institutions (art. 9);
State Unitary Enterprises and Municipal Unitary Enterprises (Article 9.1);
budgetary institutions (Article 9.2);
autonomous NGOs (art. 10).

In addition, some NCOs have the right to engage in income-generating activities by creating business companies or participating in them. For example, funds (Article 7 of Law No. 7), autonomous NPOs (Clause 5, Article 123.24 of the Civil Code of the Russian Federation).

The above list of NGOs is open. The current Civil Code of the Russian Federation establishes additional organizational and legal forms in which a non-profit association. However, not every one of them gets the right to engage in entrepreneurship - in some cases this is partially or completely prohibited by law.

Legislative restrictions on the implementation of entrepreneurial activities of NPOs

In accordance with par. 2 p. 2 art. 24 of Law No. 7, the legislator may impose certain restrictions on the income-generating activities of individual NPOs. Examples of such restrictions are:

ban on participation in business companies in which third parties are members, for charities(Clause 4, Article 12 of the Law “On Charitable...” dated August 18, 1995 No. 135);
establishing a closed list of activities that political parties can engage in (information, printing and Advertising activity, provided that it is aimed at party propaganda; production and sale of objects with their own symbols; sale and lease/lease of movable and immovable property belonging to the party, paras. 3 and 4 art. 31 of the law "On political ..." dated 11.07.2001 No. 95);
a complete ban on entrepreneurship for bar associations (Clause 10, Article 29 of the Law “On the Bar…” dated May 31, 2002 No. 63), etc.

Can a non-profit organization provide paid services?

Based on the definition of entrepreneurial activity given in paragraph 2 of Art. 2 of the Civil Code of the Russian Federation, we can conclude that within the framework of its implementation, the company can not only produce goods or perform work, but also provide certain services. From the very essence of entrepreneurship, it follows that the provision of such services is carried out on a reimbursable basis. The legislator does not prohibit NGOs from engaging in entrepreneurial activities, and therefore does not exclude the possibility of them providing paid services. There is only one limitation: the money received must be used to achieve the goals of the functioning of the NPO, and not distributed among its founders (participants).

Don't know your rights?

At the same time, it is worth remembering that the paid services provided must be directly related to the goals of creating a company (clause 2, article 24 of law No. 7). For example, an association of educators and teachers may develop and sell teaching aids and textbooks, provide exam preparation services, or engage in tutoring. At the same time, it will not be able to produce food or provide services for holding ceremonial events. Violation of this rule may lead to the recognition of the concluded service agreement as void (clause 2 of article 168 of the Civil Code of the Russian Federation), as well as become the basis for the forced liquidation of the company on the basis of a court decision issued at the suit of a state agency or local government (clause 4 article 61 of the Civil Code of the Russian Federation).

Types of NPO activities

In accordance with paragraph 1 of Art. 24 of Law No. 7, an NPO can be engaged in one or more types of activities if it is:

not prohibited by the current Russian legislation (the legislator may establish restrictions on the implementation of certain types of activities for certain categories of NCOs);
corresponds to the goals of the functioning of the organization, fixed in its charter.

According to paragraph 2 of Art. 24 of Law No. 7, NCOs are entitled to carry out the following types of income-generating activities:

production of goods and provision of services;
purchase and sale of securities (stocks, bonds, etc.);
purchase and sale of rights (both property and non-property);
participation in business companies;
obtaining the status of a contributor in limited partnerships.

Carrying out entrepreneurial activities, NCOs are not entitled to conclude transactions that contradict the types of activities and goals of functioning specified in the charter. That is why, when planning the registration of an NPO, one should consider in what direction the association will work and what kind of paid services it will provide.

In the event that the entrepreneurial activity of a non-profit organization requires obtaining a special permit for its implementation (license), such a permit will have to be issued in the manner prescribed by the law governing work in this area. The list of such activities is also determined by the current legislation, and no differences are provided for commercial and non-commercial organizations.

OKVED for NGOs

The basis for opening a new NPO is an application drawn up in the form P11001, approved by the order of the Federal Tax Service of the Russian Federation “On Approval ...” dated 01.25.2012 No. ММВ-7-6 / [email protected] Sheet I of the said application must contain information about the activity codes of the registered association, selected in accordance with All-Russian classifier species economic activity(OKVED), put into effect by the order of Rosstandart "On the adoption of ..." dated January 31, 2014 No. 14-st.

The application must indicate:

code of the main activity of the association;
codes of its additional activities.

For certain types of NPO activities, special codes apply. For example, the code 87.90 can be used by organizations providing residential care services:

in orphanages;
children's boarding schools and hostels;
temporary shelters for the homeless, etc.

If an NPO plans to conduct additional activities that qualify as entrepreneurial, it will need to indicate the codes corresponding to it in an additional box. At the same time, it should be remembered that the entrepreneurial activities of non-profit organizations

should be interconnected with the main direction of functioning for which they are created.

Selected OKVED codes must also be specified in the charter of the NPO submitted for registration.

How to change the selected OKVED codes

If, however, the founders (participants) of an NPO decide on the need to perform certain actions that qualify as entrepreneurial after the constituent documents have been registered, they will have to be amended.

To do this, an application is submitted to the registration authority, drawn up in the form P13001. It indicates the updated OKVED codes chosen by the founders of the NPO. The document will need to be accompanied by a decision to amend, as well as new version charter. You will have to pay for editing. The amount of the state duty, in accordance with paragraph 3 of Art. 333.33 of the Tax Code of the Russian Federation, is 800 rubles.

Violation of this rule entails the imposition of a fine on the representative of the NPO, the amount of which varies from 5,000 to 10,000 rubles. (Clause 4, Article 14.25 of the Code of Administrative Offenses of the Russian Federation).

So, the answer to the question of whether non-profit organizations can engage in entrepreneurial activities is in some cases positive. An NPO has the right to engage in activities that bring profit, but on the condition that the funds received will be used by it to achieve the goals of its functioning, fixed in the charter. NCOs are not entitled to distribute earned assets among their own founders (participants). In addition, there should be no additional restrictions on the implementation of such actions established by the current federal laws. If an NGO plans to conduct commercial activity, she will have to enter information about this in the application for registration, indicating in it the OKVED codes corresponding to the chosen direction. In the course of carrying out entrepreneurial activities, non-profit organizations may provide paid services to the population and legal entities, provided that this does not contradict the statutory goals of the association.

Institution (non-profit organization)

Kinds

Depending on the owner allocate

State institutions - founders are various government bodies
Municipal institutions - founders are various municipalities
Private founding institutions are commercial organizations .

State or municipal institution

budgetary
autonomous

Features of functioning

Generally, most institutions are state or municipal, i.e. their founders are various state bodies and municipalities.

Not only the state represented by its bodies, but also other participants in civil circulation, including commercial organizations, can create institutions. Institutions are organizations of culture and education, health and sports, bodies social protection, law enforcement agencies and many others.

Since the range of institutions is quite wide, their legal status determined by many laws and other legal acts. It does not establish legislation and uniform requirements for the constituent documents of institutions. Some institutions operate on the basis of a charter, others on the basis of model provision on this type of organization, and some - in accordance with the provisions approved by the owner (founder).

Institutions, unlike other types of non-profit organizations, do not own their property. The owner of the institution's property is its founder. Institutions have a limited right to the property transferred to them - the right of operational management. Institutions that have property under the right of operational management, own, use and dispose of it within the limits established by law, in accordance with the goals of their activities and the tasks of the owner, as well as in accordance with the purpose of the property.

Notes

Legal entities
Commercial	Business partnership (Full On Faith) Limited Liability Company Additional Liability Company Joint Stock Company (Open Closed) Production Cooperative Unitary Enterprise
Non-commercial	Consumer cooperative Public association (Organization Movement Foundation Institution Amateur body Political party) Religious organization Foundation institution
Other	State registration Insolvency Association (union) Individual entrepreneur

Wikimedia Foundation. 2010 .

See what "Institution (non-profit organization)" is in other dictionaries:

- (NPO) an organization that does not have as the main goal of its activity the extraction of profit and does not distribute the profit received among the participants. Non-profit organizations can be created to achieve social, charitable ... Wikipedia

NON-PROFIT ORGANIZATION- in accordance with Art. 46 of the Civil Code, a non-profit organization is a legal entity that does not have profit making as the main goal of its activities and does not distribute the profit received among the participants. Legal entities that are ... ... Legal Dictionary of Modern Civil Law

Institution is a non-profit organization created by the owner to carry out managerial, socio-cultural or other functions of a non-profit nature. The only type of non-profit organization that owns property on ... ... Wikipedia

institution- a non-profit organization created by the owner to carry out managerial, socio-cultural or other functions of a non-profit nature and financed by him in whole or in part. The rights of the institution to the property assigned to it ... ... Accounting Encyclopedia

This term has other meanings, see Institution (meanings). An institution is a non-profit organization created by the owner to carry out managerial, socio-cultural or other functions of a non-profit nature and ... ... Wikipedia

Technical Translator's Handbook

This term has other meanings, see Organization (meanings). This article or section needs revision. Please improve the article according to ... Wikipedia

ESTABLISHMENT OF NON-PROFIT ORGANIZATIONS- 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 and financed in full or in part by this owner. Property… … Big accounting dictionary

institution- 1. An institution is a non-profit organization created by the owner to carry out managerial, socio-cultural or other functions of a non-profit nature ...

Changes and amendments

Chapter I. General Provisions

Article 1. Subject of regulation and scope of this Federal Law

1. Real the federal law determines the legal status, procedure for the creation, operation, reorganization and liquidation of non-profit organizations as legal entities formation and use of property of non-profit organizations, the rights and obligations of their founders (participants), the basics of managing non-profit organizations and possible forms of their support by state authorities and local governments.

2. This Federal Law applies to all non-profit organizations created or being created in the territory Russian Federation, insofar as otherwise is not established by this Federal Law and other federal laws.

3. This Federal Law does not apply to consumer cooperatives. The activities of consumer cooperatives are regulated by the norms of the Civil Code of the Russian Federation, laws on consumer cooperatives, other laws and legal acts.

Article 2. Non-commercial organization

1. 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 profit received among the participants.

2. Non-profit organizations can be created to achieve social, charitable, cultural, educational, scientific and managerial goals, in order to protect the health of citizens, development physical culture and sports, meeting the spiritual and other non-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.

3. Non-profit organizations may be created in the form of public or religious organizations (associations), non-profit partnerships, institutions, autonomous non-profit organizations, social, charitable and other funds, associations and unions, as well as in other forms provided for by federal laws.

Article 3. Legal status of a non-profit organization

1. A non-profit organization is considered to be established as a legal entity from the moment of its state registration in accordance with the procedure established by law, owns or manages separate property, is liable (with the exception of institutions) for its obligations with this property, can, on its own behalf, acquire and exercise property and non-property rights, bear obligations, be a plaintiff and a defendant in court.

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

2. A non-profit organization is created without limiting the period of activity, unless otherwise established founding documents non-profit organization.

3. A non-profit organization has the right to in due course open bank accounts in the Russian Federation and outside its territory.

4. A 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 its name, as well as an emblem registered in the prescribed manner.

Article 4. Name and location of a non-profit organization

1. A non-profit organization has a name containing an indication of its organizational and legal form and the nature of its activities.
A non-profit organization whose name is registered in accordance with the established procedure has the exclusive right to use it.

2. The location of a non-profit organization is determined by the place of its state registration, unless otherwise established in accordance with the law by the constituent documents of the non-profit organization.

3. The name and location of a non-profit organization are indicated in its constituent documents.

Article 5. Branches and representative offices of a non-profit organization

1. A non-profit organization may create branches and open representative offices on the territory of the Russian Federation in accordance with the legislation of the Russian Federation.

2. A branch of a non-profit organization is its separate subdivision located outside the location of the non-profit organization and performing all of its functions or part of them, including the functions of a representative office.

3. A representative office of a non-profit organization is a separate subdivision, which is located outside the location of the non-profit organization, represents the interests of the non-profit organization and protects them.

4. A branch and a representative office of a non-profit organization are not legal entities, are endowed with the property of the non-profit organization that created them, and act on the basis of the regulation approved by it. The property of a branch or representative office is recorded on a separate balance sheet and on the balance sheet of the non-profit organization that created them.

The heads of the branch and representative office are appointed by the non-profit organization and act on the basis of a power of attorney issued by the non-profit organization.

5. A branch and a representative office operate on behalf of the non-profit organization that created them. Responsibility for the activities of its branches and representative offices shall be borne by the non-profit organization that created them.

Chapter II. Forms of non-profit organizations

Article 6. Public and religious organizations (associations)

1. Public and religious organizations (associations) are recognized as voluntary associations of citizens who, in accordance with the procedure established by law, have united on the basis of their common interests to satisfy spiritual or other non-material needs.

Public and religious organizations (associations) have the right to carry out entrepreneurial activities corresponding to the goals for which they were created.

2. Participants (members) of public and religious organizations (associations) do not retain the rights to the property transferred by them to these organizations in ownership, including membership fees. Participants (members) of public and religious organizations (associations) are not liable for the obligations of these organizations (associations), and these organizations (associations) are not liable for the obligations of their members.

3. Features legal status public and religious organizations (associations) are determined by other federal laws.

4. Organizations pursuing religious goals may be created in other forms, statutory.

Article 7. Funds

1. For the purposes of this Federal Law, a foundation is recognized as a non-profit organization without 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.

The property transferred to the foundation by its founders (founder) is the property of the foundation. The founders are not liable for the obligations of the fund they have created, and the fund is not liable for the obligations of its founders.

2. The Foundation uses the property for the purposes determined by the charter of the foundation. The Foundation has the right to engage in entrepreneurial activities that correspond to these goals and are necessary to achieve the socially useful goals for which the Foundation was created. In order to carry out entrepreneurial activities, foundations have the right to create business companies or participate in them.

The Foundation is required to publish annual reports on the use of its property.

3. The board of trustees of the foundation is the body of the foundation and supervises the activities of the foundation, the adoption of decisions by other bodies of the foundation and ensuring their implementation, the use of the foundation's resources, and the foundation's compliance with the law.

The Foundation's Board of Trustees operates on a voluntary basis.

The procedure for the formation and activities of the board of trustees of the fund is determined by the charter of the fund, approved by its founders.

Article 8. Non-commercial partnerships

1. A non-profit partnership is a non-profit organization based on membership, 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 this Federal Law.

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.

2. A non-commercial partnership has the right to carry out entrepreneurial activities that correspond to the goals for which it was created.

3. Members of a non-commercial partnership have the right to:

Participate in the management of the affairs of a non-profit partnership;
receive information about the activities of a non-profit partnership in the manner prescribed by the constituent documents;
withdraw from the non-profit partnership at its own discretion;
unless otherwise established by federal law or the constituent documents of a non-commercial partnership, to receive, upon leaving the non-commercial partnership, a part of its property or the value of this property within the value of the property transferred by members of the non-commercial partnership to its ownership, with the exception of membership dues, in the manner prescribed by the constituent documents of the non-profit partnership;
receive, in the event of liquidation of a non-commercial partnership, a part of its property remaining after settlements with creditors, or the value of this property within the value of the property transferred by members of the non-commercial partnership into its ownership, unless otherwise provided by federal law or the constituent documents of the non-commercial partnership.

4. A member of a non-commercial partnership may be expelled from it by decision of the remaining members in the cases and in the manner provided for by the constituent documents of the non-commercial partnership.

A member of a non-commercial partnership excluded from it has the right to receive a part of the property of the non-commercial partnership or the value of this property in accordance with paragraph five of clause 3 of this article.

5. Members of a non-commercial partnership may also have other rights provided for by its constituent documents and not contradicting the law.

Article 9 Institutions

1. An institution is a non-profit organization created by the owner to carry out managerial, socio-cultural or other functions of a non-profit nature and financed in full or in part by this owner.

The property of the institution is assigned to it by right operational management in accordance with the Civil Code of the Russian Federation.

The rights of an institution to the property assigned to it are determined in accordance with the Civil Code of the Russian Federation.

2. An institution shall be liable for its obligations with the funds at its disposal. In case of their insufficiency, the subsidiary responsibility for the obligations of the institution shall be borne by its owner.

3. Features of the legal status certain types state and other institutions are determined by law and other legal acts.

Article 10. Autonomous non-profit organization

1. An autonomous non-profit organization is a non-profit organization without membership, established by citizens and (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 and other services.

Property transferred to an autonomous non-profit organization by its founders (founder) shall be the property of the autonomous non-profit organization. The founders of an autonomous non-profit organization do not retain the rights to the property transferred by them to the ownership of this organization.
The founders are not liable for the obligations of the autonomous non-profit organization created by them, and it is not liable for the obligations of its founders.

2. An autonomous non-profit organization has the right to carry out entrepreneurial activities corresponding to the goals for the achievement of which the specified organization was created.

3. Supervision over the activities of an autonomous non-profit organization is carried out by its founders in the manner prescribed by its constituent documents.

4. The founders of an autonomous non-profit organization may use its services only for equal conditions with other persons.

Article 11. Associations of legal entities (associations and unions)

1. Commercial organizations for the purpose of coordinating their entrepreneurial activities, as well as representing and protecting common property interests, they may, by agreement among themselves, create associations in the form of associations or unions that are non-profit organizations.

If, by decision of the participants, the association (union) is entrusted with conducting entrepreneurial activities, such an association (union) is transformed into a business company or partnership in the manner prescribed by the Civil Code of the Russian Federation, or it may create a business company to carry out entrepreneurial activities or participate in such a company.

2. Non-profit organizations may voluntarily unite into associations (unions) of non-profit organizations.

The association (union) of non-profit organizations is a non-profit organization.

3. Members of an association (union) retain their independence and the rights of a legal entity.

4. The association (union) is not liable for the obligations of its members. Members of an association (union) bear subsidiary liability for the obligations of this association (union) in the amount and in the manner prescribed by its constituent documents.

5. The name of an association (union) must contain an indication of the main subject of activity of the members of this association (union) with the inclusion of the words "association" or "union".

Article 12. Rights and obligations of members of associations and unions

1. Members of an association (union) have the right to use its services free of charge.

2. A member of an association (union) has the right, at its discretion, to withdraw from the association (union) at the end of fiscal year. In this case, a member of the association (union) bears subsidiary liability for its obligations in proportion to its contribution within two years from the date of withdrawal.

A member of an association (union) may be expelled from it by decision of the remaining members in the cases and in the manner established by the founding documents of the association (union). With regard to the liability of an expelled member of an association (union), the rules relating to withdrawal from the association (union) shall apply.

3. With the consent of the members of the association (union), a new member may enter it. Joining an association (union) of a new member may be conditioned by its subsidiary liability for the obligations of the association (union) that arose prior to its entry.

Chapter III. Creation, reorganization and liquidation of a non-profit organization

Article 13. Creation of a non-profit organization

1. A non-profit organization may be created as a result of its establishment, as well as as a result of the reorganization of an existing non-profit organization.

2. The creation of a non-profit organization as a result of its establishment is carried out by the decision of the founders (founder).

Article 14. Constituent documents of a non-profit organization

1. The constituent documents of non-profit organizations are:

Charter approved by the founders (participants) for a public or religious organization (association), foundation, non-profit partnership 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;
the decision of the owner to establish the institution and the charter approved by the owner for the institution.

The founders (participants) of non-profit partnerships, as well as autonomous non-profit organizations, have the right to conclude a constituent agreement.

In cases provided for by law, a non-profit organization may act on the basis of general position about organizations of this type.

2. The requirements of the constituent documents of a non-profit organization are binding on the non-profit organization itself, its founders (participants).

3. The constituent documents of a non-profit organization must define the name of the non-profit organization, containing an indication of the nature of its activities and organizational and legal form, the location of the non-profit organization, the procedure for managing activities, the subject and goals of the activity, information about branches and representative offices, the rights and obligations of members, conditions and procedure for admission to membership in a non-profit organization and withdrawal from it (in the event that a non-profit organization has membership), sources of formation of property of a non-profit organization, the procedure for amending the constituent documents of a non-profit organization, the procedure for using property in the event of liquidation of a non-profit organization and other provisions, provided for by this Federal Law and other federal laws.

AT memorandum of association founders undertake to create a non-profit organization, determine the procedure joint activities on the creation of a non-profit organization, the conditions for the transfer of its property to it and participation in its activities, the conditions and procedure for the withdrawal of founders (participants) from its composition.

The charter of the fund must also contain the name of the fund, including the word "fund", information about the purpose of the fund; instructions on the bodies of the foundation, including the board of trustees, and on the procedure for their formation, on the procedure for appointing officials fund and their release, the location of the fund, the fate of the property of the fund in the event of its liquidation.

The constituent documents of an association (union), non-profit partnership must also contain conditions on the composition and competence of their governing bodies, the procedure for their decision-making, including on issues decisions on which are taken unanimously or by a qualified majority of votes, and on the procedure for distributing property remaining after liquidation of an association (union), non-commercial partnership.

The constituent documents of a non-profit organization may also contain other provisions that do not contradict the law.

4. Changes to the charter of a non-profit organization are made by decision of its supreme management body, with the exception of the charter of the foundation, which can be changed by the bodies of the foundation, if the charter of the foundation provides for the possibility of changing this charter in such a manner.

If keeping the charter of the foundation unchanged entails consequences that cannot be foreseen when the foundation is established, and the possibility of changing its charter is not provided or the charter is not changed by authorized persons, the right to make changes in accordance with the Civil Code of the Russian Federation belongs to the court upon application of the bodies of the foundation or body authorized to supervise the activities of the fund.

Article 15. Founders of a non-profit organization

1. The founders of a non-profit organization, depending on its organizational and legal forms, may be citizens and (or) legal entities.

2. The number of founders of a non-profit organization is not limited, unless otherwise established by federal law.

A non-profit organization may be founded by one person, with the exception of cases of establishing non-profit partnerships, associations (unions) and other cases provided for by federal law.

Article 16. Reorganization of a non-profit organization

1. A non-profit organization may be reorganized in the manner prescribed by the Civil Code of the Russian Federation, this Federal Law and other federal laws.

2. The reorganization of a non-profit organization may be carried out in the form of a merger, accession, division, separation and transformation.

3. A non-profit organization is considered to be reorganized, except for cases of reorganization in the form of affiliation, from the moment of state registration of the newly established organization (organizations).

When a non-profit organization is reorganized in the form of a merger with it of another organization, the first of them is considered reorganized from the moment an entry is made in the unified state register of legal entities on the termination of the activities of the affiliated organization.

4. State registration of an organization (organizations) newly established as a result of reorganization and making an entry in the unified state register of legal entities on the termination of the activities of the reorganized organization (organizations) shall be carried out in the manner established by the law on state registration of legal entities.

Article 17. Transformation of a non-profit organization

1. A non-profit partnership has the right to be transformed into a public or religious organization (association), a foundation or an autonomous non-profit organization.

2. An institution may be transformed into a foundation, an autonomous non-profit organization, a business entity. The transformation of state or municipal institutions into non-profit organizations of other forms or a business entity is allowed in cases and in the manner established by law.

3. An autonomous non-profit organization has the right to be transformed into a public or religious organization (association) or into a foundation.

4. An association or union has the right to be transformed into a foundation, an autonomous non-profit organization, a business company or a partnership.

5. The decision to transform a non-profit partnership is taken by the founders unanimously, the association (union) - by all members who have concluded an agreement on its creation.

The decision to transform an institution is made by its owner.

The decision to transform an autonomous non-profit organization is made by its supreme management body in accordance with this Federal Law in the manner prescribed by the charter of an autonomous non-profit organization.

6. When a non-profit organization is reorganized, the rights and obligations of the reorganized non-profit organization are transferred to the newly established organization in accordance with the deed of transfer.

Article 18. Liquidation of a non-profit organization

1. A non-profit organization may be liquidated on the basis and in the manner provided for by the Civil Code of the Russian Federation, this Federal Law and other federal laws.

2. The decision to liquidate the foundation can only be taken by the court upon the application of the interested persons.

The fund may be liquidated:

If the property of the fund is not enough to achieve its goals and the probability of obtaining the necessary property is unrealistic;
if the goals of the fund cannot be achieved and the necessary changes to the goals of the fund cannot be made;
in case of deviation of the fund in its activities from the goals provided for by its charter;
in other cases stipulated by federal law.

3. The founders (participants) of a non-profit organization or the body that made the decision to liquidate the non-profit organization shall appoint, in agreement with the body exercising state registration legal entities, a liquidation commission (liquidator) and establish, in accordance with the Civil Code of the Russian Federation and this Federal Law, the procedure and terms for the liquidation of a non-profit organization.

4. From the moment of appointment of the liquidation commission, the powers to manage the affairs of the non-profit organization are transferred to it. The liquidation commission, on behalf of the liquidated non-profit organization, acts in court.

Article 19. Procedure for the liquidation of a non-profit organization

1. The liquidation commission places in the press, which publishes data on state registration of legal entities, a publication on the liquidation of a non-profit organization, the procedure and deadline for filing claims by its creditors. The term for filing claims by creditors may not be less than two months from the date of publication of the liquidation of the non-profit organization.

2. The liquidation commission takes measures to identify creditors and receive receivables, and also notifies writing creditors on the liquidation of a non-profit organization.

3. At the end of the period for the presentation of claims by creditors liquidation commission draws up an interim liquidation balance sheet, which contains information about the composition of the property of the non-profit organization being liquidated, the list of claims submitted by creditors, as well as the results of their consideration.

The interim liquidation balance sheet is approved by the founders (participants) of a non-profit organization or the body that made the decision to liquidate it, in agreement with the body that carries out state registration of legal entities.

4. If the liquidated non-profit organization has (except for institutions) cash insufficient to satisfy creditors' claims, the liquidation commission sells the property of a non-profit organization at public auction in the manner established for the execution of court decisions.

If the liquidated institution has insufficient funds to satisfy the claims of creditors, the latter shall have the right to apply to the court with a claim for satisfaction of the remaining part of the claims at the expense of the owner of this institution.

5. Payment of monetary amounts to creditors of a non-profit organization being liquidated is made by the liquidation commission in the order of priority established by the Civil Code of the Russian Federation, in accordance with the interim liquidation balance sheet starting from the date of its approval, with the exception of creditors of the fifth priority, payments to which are made after a month from the date of approval of the interim liquidation balance sheet.

6. After completion of settlements with creditors, the liquidation commission draws up a liquidation balance sheet, which is approved by the founders (participants) of the non-profit organization or the body that made the decision to liquidate the non-profit organization, in agreement with the body that carries out state registration of legal entities.

Article 20

1. Upon liquidation of a non-profit organization, the property remaining after satisfaction of creditors' claims, unless otherwise established by this Federal Law and other federal laws, shall be directed in accordance with the constituent documents of the non-profit organization for the purposes for which it was created, and (or) for charitable purposes . If the use of the property of a liquidated non-profit organization in accordance with its constituent documents is not possible, it shall be turned into state revenue.

2. Upon liquidation of a non-commercial partnership, the property remaining after satisfaction of creditors' claims is subject to distribution among the members of the non-commercial partnership in accordance with their property contribution, the amount of which does not exceed the amount of their property contributions, unless otherwise established by federal laws or the constituent documents of the non-commercial partnership.

The procedure for using the property of a non-commercial partnership, the value of which exceeds the amount of property contributions of its members, is determined in accordance with paragraph 1 of this article.

3. The property of the institution remaining after the satisfaction of creditors' claims shall be transferred to its owner, unless otherwise provided by laws and other legal acts of the Russian Federation or the constituent documents of the institution.

Article 21. Completion of the liquidation of a non-profit organization

The liquidation of a non-profit organization is considered completed, and the non-profit organization is considered to have ceased to exist after an entry about this is made in the unified state register of legal entities.

Article 22

An entry on the termination of the activities of a non-profit organization is made by the body that carries out state registration of legal entities upon submission of the following documents:

Application for making an entry on liquidation (in case of voluntary liquidation) or on termination of activities of a non-profit organization, signed by a person authorized by the non-profit organization;
decisions of the relevant body on the liquidation or termination of the activities of a non-profit organization;
the charter of the non-profit organization and the certificate of its state registration;
liquidation balance sheet, or deed of transfer, or separation balance sheet;
a document on the destruction of the seal of a non-profit organization.

Article 23

1. State registration of amendments to the constituent documents of a non-profit organization shall be carried out in accordance with the procedure established by the law on state registration of legal entities.

2. Changes to the constituent documents of a non-profit organization shall enter into force from the moment of their state registration.

Chapter IV. Activities of a non-profit organization

Article 24. Types of activities of a non-profit organization

1. A non-profit organization may carry out one type of activity or several types of activity not prohibited by the legislation of the Russian Federation and corresponding to the objectives of the activity of the non-profit organization, which are provided for by its constituent documents.
The legislation of the Russian Federation may establish restrictions on the types of activities that certain types of non-profit organizations are entitled to engage in.

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

2. A non-profit organization may carry out entrepreneurial activity only insofar as it serves the achievement of the goals for which it was created. Such activity is the profitable production of goods and services that meet the goals of creating a non-profit organization, as well as the acquisition and sale of securities, property and non-property rights, participation in business companies and participation in limited partnerships as a contributor.

The legislation of the Russian Federation may establish restrictions on the entrepreneurial activities of certain types of non-profit organizations.

3. A non-profit organization keeps records of income and expenses for entrepreneurial activities.

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

Article 25. Property of a non-profit organization

1. A non-profit organization may own or manage buildings, structures, housing stock, equipment, inventory, cash in rubles and foreign currency, securities and other property. A non-profit organization may own or use land plots indefinitely.

2. A non-profit organization shall be liable for its obligations with its property, which may be levied under the legislation of the Russian Federation.

Article 26

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

Regular and one-time receipts from the founders (participants, members);
voluntary property contributions and donations;
proceeds from the sale of goods, works, services;
dividends (income, interest) received on shares, bonds, other securities and deposits;
income received from the property of a non-profit organization;
other receipts not prohibited by law.

Laws may establish restrictions on the sources of income of certain types of non-profit organizations.

2. The procedure for regular receipts from the founders (participants, members) is determined by the constituent documents of the non-profit organization.

3. The profit received by a non-profit organization is not subject to distribution among the participants (members) of the non-profit organization.

Article 27. Conflict of interest

1. For the purposes of this Federal Law, persons interested in the performance by a non-profit organization of certain actions, including transactions, with other organizations or citizens (hereinafter referred to as interested persons) are recognized as the head (deputy head) of the non-profit organization, as well as a person who is part of to the governing bodies of a non-profit organization or bodies supervising its activities, if these persons are with these organizations or citizens in labor relations, are participants, creditors of these organizations or are in close family relations with these citizens or are creditors of these citizens. At the same time, these organizations or citizens are suppliers of goods (services) for a non-profit organization, large consumers of goods (services) produced by a non-profit organization, own property that is fully or partially formed by a non-profit organization, or can benefit from the use, disposal of property of a non-profit organization.

The interest in the commission of certain actions by a non-profit organization, including the conclusion of transactions, entails a conflict of interests between the interested parties and the non-profit organization.

2. Interested persons are obliged to observe the interests of the non-profit organization, primarily in relation to the goals of its activities, and must not use the possibilities of the non-profit organization or allow their use for other purposes, in addition to those provided for by the constituent documents of the non-profit organization.

The term "opportunities of a non-profit organization" for the purposes of this article refers to property belonging to a non-profit organization, property and non-property rights, opportunities in the field of entrepreneurial activity, information about the activities and plans of a non-profit organization that is of value to it.

3. If an interested person has an interest in a transaction to which a non-profit organization is or intends to be a party, as well as in the event of another conflict of interests between the said person and the non-profit organization in relation to an existing or proposed transaction:

It is obliged to report its interest to the governing body of the non-profit organization or the body supervising its activities before the decision to conclude the transaction is made;

The transaction must be approved by the governing body of the non-profit organization or the body of supervision over its activities.

4. A transaction in which there is an interest and which has been concluded in violation of the requirements of this article may be declared invalid by a court.

The interested person shall be liable to the non-profit organization in the amount of losses caused by him to this non-profit organization.

If losses are caused to a non-profit organization by several stakeholders, their liability to the non-profit organization is joint and several.

Chapter V. Management of a non-profit organization

Article 28

The structure, competence, procedure for the formation and term of office of the governing bodies of a non-profit organization, the procedure for making decisions by them and acting on behalf of the non-profit organization are established by the constituent documents of the non-profit organization in accordance with this Federal Law and other federal laws.

Article 29

1. The supreme governing bodies of non-profit organizations in accordance with their constituent documents are:

Collegiate supreme governing body for an autonomous non-profit organization;
general meeting of members for a non-profit partnership, association (union).

The procedure for managing the fund is determined by its charter.

The composition and competence of the governing bodies of public and religious organizations (associations) are established in accordance with the laws on their organizations (associations).

2. The main function of the supreme governing body of a non-profit organization is to ensure that the non-profit organization complies with the goals for which it was created.

3. The competence of the supreme management body of a non-profit organization shall include the following issues:

Changing the charter of a non-profit organization;
definition priority areas activities of a non-profit organization, principles of formation and use of its property;
formation of executive bodies of a non-profit organization and early termination their powers;
statement annual report and annual balance sheet;
statement financial plan non-profit organization and making changes to it;
creation of branches and opening of representative offices of a non-profit organization;
participation in other organizations;
reorganization and liquidation of a non-profit organization (except for the liquidation of a fund).

The constituent documents of a non-profit organization may provide for the creation of a permanent collegiate governing body, which may be responsible for resolving the issues provided for in paragraphs five to eight of this clause.

Issues stipulated by paragraphs two - four and nine of this paragraph shall be within the exclusive competence of the supreme governing body of a non-profit organization.

4. A general meeting of members of a non-profit organization or a meeting of the collegiate supreme governing body of a non-profit organization is competent if more than half of its members are present at the said meeting or meeting.

The decision of the specified general meeting or meeting is adopted by a majority vote of the members present at the meeting or meeting. The decision of the general meeting or session on issues of the exclusive competence of the supreme governing body of a non-profit organization is taken unanimously or by a qualified majority of votes in accordance with this Federal Law, other federal laws and constituent documents.

5. For an autonomous non-profit organization, persons who are employees of this non-profit organization cannot be more than one third total number members of the collegiate supreme governing body of an autonomous non-profit organization.

A non-profit organization is not entitled to pay remuneration to members of its supreme management body for the performance of the functions assigned to them, with the exception of compensation for expenses directly related to participation in the work of the supreme management body.

Article 30. Executive body of a non-profit organization

1. The executive body of a non-profit organization may be collegiate and (or) sole. He carries out the day-to-day management of the activities of the non-profit organization and is accountable to supreme body management of a non-profit organization.

2. To the competence executive body non-profit organization shall include the resolution of all issues that do not constitute the exclusive competence of other management bodies of the non-profit organization, as defined by this Federal Law, other federal laws and constituent documents of the non-profit organization.

Chapter VI. Non-profit organizations and public authorities

Article 31

1. Bodies of state power and bodies of local self-government create state and municipal institutions, assign property to them on the basis of the right of operational management in accordance with the Civil Code of the Russian Federation and carry out their full or partial financing.

State authorities and local self-government bodies, within their competence, may provide economic support to non-profit organizations in various forms, including:

Provision, in accordance with the legislation, of privileges for the payment of taxes, customs and other fees and payments to non-profit organizations established for charitable, educational, cultural and scientific purposes, in order to protect the health of citizens, develop physical culture and sports, and other purposes established by law, taking into account organizational -legal forms of non-profit organizations;
providing non-profit organizations with other benefits, including full or partial exemption from fees for the use of state and municipal property;
placement among non-profit organizations on a competitive basis of state and municipal social orders;
granting, in accordance with the law, tax benefits to citizens and legal entities that provide financial support to non-profit organizations.

2. It is not allowed to provide tax incentives on an individual basis to individual non-profit organizations, as well as to individual citizens and legal entities providing material support to these non-profit organizations.

Article 32. Control over the activities of a non-profit organization

1. A non-profit organization shall maintain accounting records and statistical reporting in accordance with the procedure established by the legislation of the Russian Federation.

A non-profit organization provides information about its activities to authorities state statistics and tax authorities, founders and other persons in accordance with the legislation of the Russian Federation and the constituent documents of a non-profit organization.

2. The size and structure of income of a non-profit organization, as well as information on the size and composition of the property of a non-profit organization, on its expenses, the number and composition of employees, on their remuneration, on the use of unpaid labor of citizens in the activities of a non-profit organization cannot be the subject of a commercial secret.

Chapter VII. Final provisions

Article 33. Responsibility of a non-profit organization

1. In the event of a violation of this Federal Law, a non-profit organization shall be liable in accordance with the legislation of the Russian Federation.

2. If a non-profit organization has committed actions that are contrary to its goals and this Federal Law, the non-profit organization may be issued a written warning by the body carrying out state registration of legal entities, or the prosecutor may submit a proposal to eliminate violations.

3. If a non-profit organization issues more than two written warnings or recommendations to eliminate violations, the non-profit organization may be liquidated by a court decision in the manner prescribed by Article 19 of this Federal Law and the Civil Code of the Russian Federation.

Article 34. Entry into force of this Federal Law

1. This Federal Law shall enter into force on the day of its official publication.

2. Propose to the President of the Russian Federation and instruct the Government of the Russian Federation to bring their legal acts in line with this Federal Law.

The president
Russian Federation
B. Yeltsin