There are NCOs. Can a non-profit organization establish an LLC. Chapter VII. Final provisions

NPO or not commercial organizations- so it is customary in society to call this type of activity. NPOs can hardly be called a direct business, but you can definitely make money against this background. Generally speaking, the business itself rests on the enthusiasm of intermediaries, investors and the very group of people who created such an organization.

The very essence of the creation of an NPO lies in the possibility of defending their interests from a legal entity, enlisting the support of a specific organization to achieve the goal. Additionally, non-profit organizations are created in order to attract the attention of a "third party". A striking example of this is Ford, as one of the forms of NCOs. For its existence, third-party money is taken. But, it is not always possible to work exclusively on a voluntary basis.

Where does the money come from and how to make a profit?

With the form it became clear. Now it remains a little to figure out where the income from non-profit organizations can come from. Again, we give vivid examples - the church, a religious organization, an institution, a partnership, a party, and so on.

In fact, there are a lot of forms of NGOs, they are prescribed in the legislation and every penny of profit must go to the benefit of the organization itself. But, all income is tax-free. If a grandmother goes to church and bears part of her pension for the construction of the church itself and for assistance, for maintenance, then the state does not have the right to take taxes from this part of the income.

You can also give an example of how a fund created for the benefit of a ban on the demolition of a historically important building, with the help of donations and outside support, achieves its goal, but at the same time earns about $45,000. So without taxes, on some donations.

Such an industry can evoke the opinion of a goldmine. In part, it is. If speaking from legal entity, then NGOs require constant funding and there are several forms allowed by the state:

1. Donations and contributions on a voluntary basis;
2. Entrepreneurial activity;
3. Receipt from the founders of the organization;
4. Income from equity participants in the organization.
Assistance for NGOs can also be in the form of refusing to pay for the operation of the premises or the provision of property for use.

More about finance.

Established non-profit organizations can use their funds only with the general consent of the association. At the same time, an income estimate can be created and even an independent balance sheet can be created.

The estimate can display financial plan organizations. Such a plan is divided into quarters and even for a whole year. It is here that the income and expenditure of funds, as well as their movement, is recorded. At the same time, the funds received must correspond to the target costs. At the same time, such a principle of distributing funds does not oblige to spend all income in the first year of existence, but can stretch over several years.

In any case, investing money in a specific goal will allow in the future to get a good profit for all for all NPO participants. But, even for this type of activity, a so-called business plan is needed to create.

Documentary part.

For creatingNGOs the following package of documents is required:

1. First of all, an application is created from a legal entity. The review period is 3 months;
2. Payment of the state fee - from $50 to $200, depending on the chosen type of NPO;
3. Minutes of the founding decision of the NCO;
4. Charter, founding documentation;
5. Details of the NCO;
6. Documents for the right to own the premises, equipment (lease agreement, purchase receipts).
The paperwork step can be costly, costing owners about $250.

Room.

Starting a non-profit organization needs to rent a space. To do this, they often rent an apartment, an office in a business center or a separate room. The building itself should be with all communications for the convenience of the employees themselves. These are generally accepted communications: electricity, gas, water, heating.

For work, for example, the fund is enough for 40 square meters. And if the goal of the organization is to receive charity for refugees or poor families, then the area should be many times larger. Since a large number of visitors can come there every day. The interior in the room can be modest, classic, without frills. If you have to pay rent, it will cost about $150-300.

Equipment.

The room must be provided for work. To do this, you need to buy the following equipment:

1. Computers - about $700;
2. Phones - $200;
3. MFP or scanner, printer, copier - $400;
4. Boards - $80;
5. Equipment for presentations - $130.
You also need office furniture: tables, chairs, sofas, cabinets, shelves, possibly a safe, office chairs, interior items. As mentioned above, furniture can be purchased or donated to NGOs. But, nevertheless, it is worth considering $2,000 for this aspect.

Workers.

Even NGOs require staff to be hired. Usually, office workers or administrators, marketers, and an accountant act as roles. The entire staff can be 5 people, or it can reach up to a hundred, especially if your fund is really large, then enough workers are needed.

Some people can work on a voluntary basis, but more than half will be registered for work and have a certain amount wages. The minimum that you will need to count on is $ 1.5 thousand.

If again we turn to the fund, then the maximum number of people should know about it. The fact that you are raising funds should be announced on TV and radio with details, indicated in magazines and newspapers, described on the boards of your city. Volunteers also usually help with this. They are ready to stand on a voluntary basis and ask those who have to turn to your problem. In addition, campaigns, meetings, meetings can be held as a kind of attraction to your non-profit organization. It is worth preparing at least $ 300 for advertising.

List of costs.

CreationNGOs forces you to invest in four main areas:

1. Paperwork - $250;
2. Premises - $150-300;
3. Equipment - 2 thousand $;
4. Personnel - $1.5 thousand;
5. Advertising - 300.

Opening an NPO entails an investment of at least $4,000. The calculation was carried out on the example of the organization of the fund.

How about profit?

Returning again to the creation of the fund, the profit can be really big. It can represent thousands of dollars per month, which can be spent on the construction or renovation of the selected facility. For example, on average, one fund receives about $5,000-8,000 per month. But investors can be both individuals and legal entities, regardless of activity and status.

Development.

Even this industry can develop. You can create a large fund with many branches throughout the country, as long as the goal or problem created is really relevant. Still, turning to the western side of the world, NGOs have been working and developing in Europe and the USA for several years now, which, according to the law, have the opportunity to give only 35% of their own income for the needs of the organization itself, and the rest can safely be called income. Perhaps soon in our country they will pay more attention to this aspect and offer a similar opportunity.

Read also:

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

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

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

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

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

ConsultantPlus: note.

Abs. 1 p. 2 art. 24 (regarding the acquisition and sale valuable papers and participation in limited partnerships as a contributor) does not apply to budgetary and state-owned institutions.

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

(see text in previous edition)

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

(see text in previous edition)

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

(see text in previous edition)

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

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

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

A list of options for supporting SO NPOs is also indicated, in particular, through the provision of subsidies that are financed by the federal budget, as well as the budgets of the constituent entities of the Russian Federation and the local level. What do SO NPOs do?

The activities of these organizations are related to:

  • solution of public and social problems;
  • preparing citizens to prevent injuries and other accidents, to cope with the devastating consequences of natural disasters, as well as man-made and environmental threats;
  • social assistance to the population;
  • providing practical assistance to migrants and refugees affected by military conflicts, natural disasters, man-made accidents, environmental pollution;
  • with available legal advice for citizens and NGOs;
  • security function of protection of flora and fauna;
  • protection of human rights and freedoms;
  • conservation of objects that have religious, cultural, historical, environmental value;
  • charity, volunteering;
  • measures related to the prevention of forms of behavior dangerous to society among the population;
  • promoting the formation of a negative attitude of society towards corruption.
  • science, education, culture, preventive measures, art, sports and spiritual development of citizens;
  • promoting the mental health of people;
  • education of the patriotic spirit of all age categories of citizens;
  • flourishing international cooperation, promoting the preservation of traditions, cultural and linguistic values ​​of ethnic groups and peoples of the Russian Federation;
  • preventive firefighting activities and participation in fire extinguishing, rescue operations;
  • social adaptation of migrants;
  • performing search operations that can reveal unknown burial places, reveal the remains of the military who died or went missing defending the Motherland;
  • organization of activities that contribute to the social, medical and labor rehabilitation of citizens who use drugs.

Since 2016, new rules have been introduced for the preparation of NPO reports, the differences are as follows:

  • the third section of the form is now called "Target funding", it should describe data on target funds;
  • now, in the explanatory note to the completed balance sheet, specific additional reporting data should be indicated;
  • small associations may use simplified reporting forms;
  • now SO NCOs are not singled out as a separate category of associations.

SO NPOs using the simplified taxation system and engaged in scientific, cultural, educational activities, social services, and another non-commercial activities have the right not to pay mandatory contributions social insurance if an employee of the SO NPO is temporarily disabled or has become a mother.

Such benefits are available to employees of the SO NPO in the event that in the year preceding the transition to preferential terms, at least 70% of the income of the non-profit structure will be received from target activity established by the statute.

Goals pursued by non-profit organizations

According to the legislation of the Russian Federation, each commercial organization serves as an activator of certain social processes. Employees of NGOs should consider their work, which promotes the good of people, as a vocation.

But, unfortunately, some employees of non-profit organizations, instead of caring first of all about the development of social values, care about replenishing their pockets. And in general, today there are few honest people who want to promote some ideas instead of taking care of their enrichment.

It happens that foreigners become employees of NGOs and conspire under this system, which was financed from abroad.

If non-profit organizations work only in their field of activity, then this will serve as the development of social, cultural, legal values.

The main objectives of the NPO are:

  • protect the rights and freedoms of citizens;
  • develop and popularize sports and healthy lifestyle life;
  • take care of the non-material needs of the population;
  • supervise the implementation of legislative activities.

According to statistics, approximately 50% of citizens are ready to participate in charity (to some extent). For example, people willingly donate food or clothes, thus they take part in the activities of non-profit associations.

While others believe that material assistance does not solve the problems of the disadvantaged, but multiplies the number of "needy".

What can draw people's attention to non-profit organizations

People with a skeptical mindset speak negatively about how NGOs manage funds, believing that the bulk of the money goes to the accounts of the leaders of the association. However, every financial transaction is open to the public.

The following factors attract attention:

  • trust plays an important role in the cooperation of the population with non-profit organizations (if a person does not trust an NGO, then nothing will attract him);

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

What is an NPO, goals of creation, independence

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

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

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

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

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

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