The concept of non-profit organizations. Forms of non-profit organizations

21.10.2019

Today, many have heard about non-profit organizations, which are abbreviated as NPOs, but have a vague idea of what they are. Let's try to figure out what NPOs are, what they do, what technologies they use in their work and who actually works in them, who needs their activities and who supports them.

In law

A non-profit organization is an organization that does not have profit as the main purpose of its activities and does not distribute the profits received among participants.

The activities of NPOs cover the widest range of life issues modern man. The law states that:

Non-profit organizations can be created to achieve social, charitable, cultural, educational, scientific and management goals, to protect the health of citizens, development physical culture and sports, satisfying the spiritual and other non-material needs of citizens, protecting the rights and legitimate interests of citizens and organizations, resolving disputes and conflicts, providing legal assistance, as well as for other purposes aimed at achieving public benefits.

Federal law dated 04/05/2010 N 40-FZ, clause 2.1 was introduced, which identified a special group of socially oriented NPOs (SO NPOs), i.e. NGOs carrying out activities aimed at solving social problems and development of civil society in Russian Federation. Note that neither state corporations, nor state-owned companies, nor political parties cannot be socially oriented NPOs, or rather have this legal status.

In order for an NPO to become a SO NPO, it is necessary that the following types of activities be specified in the organization’s constituent documents, and, accordingly, in practice the organization deals with such issues. Article 31.1 of the Federal Law “On Non-Profit Organizations” defines the list of activities of SO NPOs:

social support and protection of citizens;
preparing the population to overcome the consequences of natural disasters, environmental, man-made or other disasters, to prevent accidents;
providing assistance to victims of natural disasters, environmental, man-made or other disasters, social, national, religious conflicts, refugees and internally displaced persons;
security environment and animal protection;
protection and in accordance with established requirements maintenance of objects (including buildings, structures) and territories of historical, religious, cultural or environmental significance, and burial sites;
providing legal assistance free of charge or on a preferential basis to citizens and non-profit organizations and legal education of the population, activities to protect human and civil rights and freedoms;
prevention of socially dangerous forms of behavior of citizens;
charitable activities, as well as activities in the field of promoting charity and volunteering;
activities in the field of education, enlightenment, science, culture, art, healthcare, prevention and protection of public health, propaganda healthy image life, improving the moral and psychological state of citizens, physical culture and sports and promoting these activities, as well as promoting spiritual development personalities;
formation of intolerance towards corrupt behavior in society; (Clause 10 introduced by Federal Law dated December 30, 2012 N 325-FZ)
development of interethnic cooperation, preservation and protection of the identity, culture, languages and traditions of the peoples of the Russian Federation; (Clause 11 introduced by Federal Law dated December 30, 2012 N 325-FZ)
activities in the field of patriotic, including military-patriotic, education of citizens of the Russian Federation. (Clause 12 introduced by Federal Law dated July 2, 2013 N 172-FZ)

NPO forms

On September 1, 2014, changes came into force in Chapter 4 of Part 1 of the Civil Code of the Russian Federation (hereinafter referred to as the Civil Code of the Russian Federation), according to which all legal entities (both commercial and non-profit) are divided into corporations and unitary legal entities (Article 65.1 GK).

Corporate legal entities (corporations)- these are legal entities whose founders (participants) have the right to participate (membership) in them and form their supreme body.

Thus, now NPOs can be created in the following organizational and legal forms:

public organizations, which include political parties and those created as legal entities trade unions (trade union organizations), social movements, public amateur bodies, territorial public self-governments (Chapter 3 §6 of the Civil Code of the Russian Federation);
associations (unions), which include, among other things, non-profit partnerships, self-regulatory organizations, associations of employers, associations of trade unions, cooperatives and public organizations, commercial and industrial, notary and bar chambers (Chapter 4 §6 of the Civil Code of the Russian Federation);
Cossack societies included in the state register of Cossack societies in the Russian Federation (Chapter 6 §6 of the Civil Code of the Russian Federation);
indigenous communities small peoples Russian Federation(Chapter 3 §6 of the Civil Code of the Russian Federation).

Unitary legal entities- these are legal entities whose founders do not become participants and do not acquire membership rights in them. NPOs can be created in the following organizational and legal forms:

funds, which include public and charitable foundations (Chapter 1 §7 of the Civil Code of the Russian Federation);
institutions, which include government agencies (including state academies of sciences), municipal institutions and private (including public) institutions (Chapter 2 §7 of the Civil Code of the Russian Federation);
autonomous non-profit organizations (Chapter 3 §7 of the Civil Code of the Russian Federation);
religious organizations (Chapter 4 §7 of the Civil Code of the Russian Federation).

Support measures

financial, property, information, consulting support, as well as support in the field of training, additional professional education of employees and volunteers of socially oriented non-profit organizations;
providing socially oriented non-profit organizations with benefits for paying taxes and fees in accordance with the legislation on taxes and fees;
procurement of goods, works, services to meet state and municipal needs from socially oriented non-profit organizations in the manner established by the legislation of the Russian Federation on the contract system in the field of procurement of goods, works, services to meet state and municipal needs;
providing legal entities that provide material support to socially oriented non-profit organizations with benefits for paying taxes and fees in accordance with the legislation on taxes and fees.

Also organ state power and a local government body may transfer ownership and (or) use of SO NPOs to the state or municipal property, which should be used only for its intended purpose.

In practice, such a support measure is not sufficiently developed, since the goal of the municipality’s activities is positioned as “attracting profit to the treasury,” and the activities of the non-profit sector cannot be aimed at making a profit. Therefore, it is not profitable to lease municipal property to SO NPOs if money is used as a measure. There is another point of view on the part of officials, which is that since the founders of an NPO decided to create it, then they must take care that the organization has its own premises. This point of view is partly based on Article 26 of the analyzed law, where the following are indicated as sources of formation of NPO property:

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

Own business activity

The law provides for the possibility of conducting entrepreneurial activity NPO but “only insofar as it serves the achievement of the purposes for which it was created and corresponds to the specified purposes, provided that such activities are specified in its constituent documents.” It is necessary that the activities of an NPO that generates profit meet the goals of creating a non-profit organization.

But sometimes, in practice, a situation arises when social activists are not ready to enter the market with their services, and there are many reasons for this. The main one is not the willingness to change your worldview. A traditional social activist does good deeds, does it because this is his need, this is his essence spiritual world. And he is faced with the fact that it is necessary to provide this service - “to do good deeds” for money, that is, for a certain percentage. This situation is similar to what is happening now in the education system: teachers are persistently explained that their task is not to raise and educate a child, but to provide “ educational service", where the teacher acts as a salesperson. This approach is unacceptable for many people, ministers by nature.

At the same time, the services that NPOs produce must be standardized and systematized in one way or another, this is especially important when it is necessary to calculate the cost of this service. The state expects that NPOs will produce their services at least 20-30% cheaper than the average in the services market. Moreover, if an NPO receives a subsidy from the government in Karelia, then it undertakes to provide the declared service free of charge to the population of the region.

Personnel issue - Who works in the NPO

IN social partnership The desire to achieve results is very important. It’s one thing to defend political rights and engage in chatter, and another thing to solve practical problems on the ground. It is important not to replace the activities of authorities with the help of volunteers and NGO leaders, but to solve problems through joint efforts.

At the same time, today there is an unpreparedness of most NPOs for systematic practical activities aimed at solving problems. Instead, organizations implement a series of activities, often unrelated to each other. And only after a certain time has passed, the organization begins to outline the strategic goals of its NPO. Often, a revision of the goals of an NPO’s activities leads to both its reorganization and its liquidation.

In order for the activities of NPOs to move to another level: from small, almost spontaneous projects to systematic work, it is necessary to have trained personnel who are capable of not only organizing the event, but also have sufficient management competencies. In the conditions of the Karelian reality, which is practically no different from the average in Russia, most often in NGOs that are created to solve socio-economic issues, volunteers, emotional people who are interested in issues of serving society, work. These people are usually workers social sphere: education and science, culture and art. With the exception of professional associations and NPOs, which are essentially commercial organizations, but registered in the form of an NPO.

In addition to adopting strategically important decisions, the head of an NPO must be prepared both in the legal, economic, and socio-political fields. According to current legislation, the head of an NPO bears responsibility as the head of a legal entity. Moreover, the activities of NPOs in Russian realities depends entirely on its leader. Since the work, as a rule, is not systematized, the processes are not debugged, communications occur spontaneously and the same situation is repeated every time, the same difficulties arise, the same mistakes are made. Functional responsibilities NPO specialists are not identified and often the manager himself, in one person, performs the functions of an accountant, an organizer, a lecturer, etc.

He is a god, he is a reaper, he is a priest.

conclusions

Today, the training of professional personnel for the non-profit sector is carried out both by the NPOs themselves (both Russian and foreign) and in some universities in the specialty “social work”. But this work is not systematic in nature and does not ensure a constant flow of personnel into the non-profit sector, since work in NPOs, in most cases, does not bring in much income.

It seems that in order for the non-profit sector to become a real partner of the state in solving key socio-economic issues, it is necessary to create conditions for its continuous improvement. This, as we have already said, includes the training and retraining of professional personnel, a clear and precise financing system, and a system of measures of property, administrative and information support. As long as there is no infrastructure in the NPO system, it is very difficult to talk about the development of the industry.

NPOs themselves must work more with the environment - both from the point of view of communications and from the point of view of systematic work, increase public confidence in their activities and enter into long-term planning and cooperation. Attracting both volunteers and incorporating new members into their organizations is one of the mechanisms for developing the non-profit sector. People have already matured to move from discussing the problems of the local community to solving them.

Uniting NPOs into unions and associations can also bring certain results, since when efforts are combined, the result becomes more significant. Even now we see results from the coordinated work of NGO resource centers, but the number of such resource and methodological centers, especially in the regions, is clearly not enough.

Non-profit organizations (hereinafter referred to as NPOs) are one of two large groups of legal entities (the other group includes commercial organizations). Basic distinctive feature non-profit organizations is that (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 profit as their main goal;
not distributing the profit received as a result of their activities among their participants (clause 1 of article 50 of the Civil Code of the Russian Federation).

An approximate list of purposes for creating NPOs is enshrined in clause 2 of Article 2 N 7-FZ “On Non-Profit Organizations” dated January 12, 1996 (hereinafter referred to as the Federal Law on NPOs). According to this law, NPOs can be created for:

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

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

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

So, for example, according to clause 1 of Article 19 N 74-FZ “On Peasant (Farm) Economy” dated 06/11/2003, a peasant (farm) enterprise is created for the purpose of carrying out activities for the production, processing and sale of agricultural products, according to Article 1 –3, 6, 20–26 N 63-FZ “On advocacy and the legal profession in the Russian Federation” dated May 31, 2002, the purpose of creating bar associations and other legal entities is to protect the rights and freedoms of citizens, provide citizens with qualified legal assistance, represent the interests of citizens .

The specific goals of creating NPOs are enshrined in their constituent documents, and, depending on the purpose, NPOs belong to one type or another, in which particular area they will carry out their activities.

Among the principles of organization and activities of NPOs, special importance is attached to the principle of their independence.

The independence of NPOs is ensured, first of all, by the fact that they are legal entities, and, as for all legal entities, in their respect, among other things, the procedure for their creation and liquidation, the procedure for formation, the competence of their management bodies are legislated, NPOs are given a separate property.

In relation to some forms and types of NPOs, the principle of independence is specifically enshrined in law.

So, for example, this was done in relation to religious associations, organizations (Article 4, 6, 25 N 125-FZ “On Freedom of Conscience and Religious Associations” dated September 26, 1997), the Bar (Article 3 N 63-FZ “On advocacy and advocacy in the Russian Federation" dated May 31, 2002), etc.

Types and forms of non-profit organizations

According to current legislation, NPOs can be created in various forms, for example, the Civil Code of the Russian Federation in paragraph 3 of Art. 50 provides more than 15 possible shapes.

All NPOs, depending on whether it is created on the basis of membership or not, are divided into two large groups (types): A) non-profit corporate organizations and b) non-profit unitary organizations.

To non-profit corporate organizations, in accordance with Art. 123.1 of the Civil Code of the Russian Federation, includes organizations that meet the following criteria (in addition to the criteria common to all non-profit organizations):

are created on the basis of membership, i.e. founders (participants) receive the right to membership in the NPO;
the founders (participants) of the NPO form the highest management body of the organization;
decision to create a non-profit corporate organization adopted by its founders at a meeting, congress, conference, etc.

Unlike non-profit corporate, non-profit unitary organizations:

do not have a membership;
are created by the decision of one founder;
the decision on the initial formation of the supreme management body of such an NPO is made by one founder.

The legislation specifically distinguishes two independent types of NPOs:

socially oriented non-profit organizations;
performers of public benefit services.

At the same time, according to clause 2.1 of Art. 2, art. 31.1 of the Federal Law on NPOs, socially oriented NPOs are understood as NPOs created for the purpose and carrying out activities to solve social problems, develop civil society, protect objects and territories with special historical, cultural significance(for example, objects of historical and cultural heritage), provision of legal assistance on a free or preferential basis (lawyer education), etc.

The law specifically stipulates that state corporations, state-owned companies and political parties are not recognized as socially oriented NPOs.

In accordance with paragraph 2.2 of Art. 2 of the Federal Law on NPOs, providers of socially useful services are understood as socially oriented NPOs that meet the following criteria:

have been providing socially useful services of appropriate quality for 1 year or more;
are not organizations recognized as foreign agents under Russian law;
have no debts on taxes and fees (mandatory payments).

As stated above, the law provides only sample list types and forms of NPOs (clause 3 of article 50 of the Civil Code of the Russian Federation).

In addition to the specified list, some forms of NPOs are enshrined in paragraph 3 of Art. 2, art. Art. 6 – 11 Federal Law on NPOs (public and religious organizations(associations), communities of small indigenous peoples of the Russian Federation, Cossack societies, non-profit partnerships, etc.).

In turn, the above forms, depending on the purposes of the creation and activities of the NPO, can also be divided into separate types.

Thus, the main regulatory legal act on consumer cooperatives is the Civil Code of the Russian Federation, in particular Art. Art. 123.2, 123.3. At the same time, the procedure for the creation, organization and activities of certain types of consumer cooperatives is determined by special federal laws.

For example, the features of housing and housing-construction cooperatives are highlighted (defined by Articles 110 - 134 of the Housing Code of the Russian Federation), credit cooperatives (Federal Law “On Credit Cooperation” dated July 18, 2009 No. 190-FZ), consumer societies (Law of the Russian Federation “On consumer cooperatives (consumer societies, their unions) in the Russian Federation" dated June 19, 1992 No. 3085-1), housing savings cooperatives (Federal Law "On Housing Savings Cooperatives" dated December 30, 2004 No. 215-FZ, agricultural production and agricultural consumer cooperatives ( Federal Law “On Agricultural Cooperation” dated December 8, 1995 No. 193-FZ), etc.

Note that these forms can, in turn, be divided into several types. For example, agricultural consumer cooperatives, depending on the types of activities carried out, are divided into processing, marketing (trading), livestock, etc. (Article 4 of the Federal Law “On Agricultural Cooperation”).

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The creation of a number of forms of NPOs, the procedure for their organization and activities are regulated by separate special federal laws. This applies, for example, to horticultural, gardening and dacha non-profit associations of citizens (Federal Law “On gardening, vegetable gardening and dacha non-profit associations of citizens” dated 04/15/1998 No. 66-FZ, Federal Law “On gardening and vegetable gardening by citizens for their own needs and on the introduction of amendments to certain legislative acts of the Russian Federation" dated July 29, 2017 No. 217-FZ), homeowners' associations (Article 291 of the Civil Code of the Russian Federation, Articles 135 - 152 of the Housing Code of the Russian Federation), etc.

Foreign NPOs, NPOs with the status of a foreign agent

The legislation specifically addresses the issue of the activities of foreign NPOs on the territory of the Russian Federation.

According to paragraph 4 of Art. 2 of the Federal Law on NPOs, organizations created outside the territory of the Russian Federation are recognized as foreign. At the same time, they must answer general principle creation of an NPO - the main purpose of creation and activity is not to make a profit; the profit received as a result of the activity is not distributed among the founders (participants).

In accordance with paragraph 5 of this article, the activities of a foreign organization can be carried out on the territory of the Russian Federation through the created structural units (depending on the specific form of the NPO and the provisions of its charter - branches, branches, representative offices).

Also, the current legislation specifically distinguishes this type of NPO as “foreign agents”, the procedure for the creation, organization and activities of which has its own characteristics.

An NPO recognized under Russian law as performing the functions of a “foreign agent”, in accordance with clause 6 of Art. 2 of the Federal Law on NPOs are understood as NPOs that meet the following criteria:

get cash(property) from foreign sources, which means foreign states, international organizations Foreign citizens etc.;
participate in political activities on the territory of the Russian Federation in the interests of foreign sources.

The specified Federal Law provides a list of types of activities that are understood as political activity - rallies, demonstrations, participation in activities in elections, referendums, etc. (Part 3, Clause 6, Article 2 of the Federal Law on NPOs). Separately, this paragraph contains a list of types of activities that are not recognized as political activities - activities in the field of cultural education, charitable activities, etc. (Part 4, Clause 6, Article 2 of the Federal Law on NPOs).

Let us note that the compliance of these norms with the Constitution of the Russian Federation is confirmed, among other things, by the Resolution of the Constitutional Court of the Russian Federation dated April 8, 2014 No. 10-P.

Rights and activities of a non-profit organization, non-profit organizations as business entities

Like all legal entities, NPOs have their own legal capacity.

As a general rule, according to Art. 49 of the Civil Code of the Russian Federation, a legal entity may have civil rights(and carry out activities) that correspond to the goals of its activities.

At the same time, some federal laws defining legal status certain types of NPOs, the rights (powers) of NPOs are specifically stipulated.

So, for example, Art. 6 Federal Law “On Agricultural Cooperation”, the powers of an agricultural cooperative include the right to create branches (representative offices), the right to acquire property, including land plots, the right to implement foreign economic activity, the right to conclude agreements aimed at achieving goals in accordance with the charter of the cooperative, etc.

At the same time, the legal capacity of an NPO differs in that it is limited to the goals for which the NPO was created (statutory goals).

At the same time, the legislation does not prohibit NPOs from carrying out entrepreneurial activities in the course of their activities. At the same time, it is specifically stipulated that the profit received by an NPO while carrying out its statutory activities is not subject to distribution among its participants (Clause 1, Article 50 of the Civil Code of the Russian Federation).

In addition, paragraph 4 of Art. 50 of the Civil Code of the Russian Federation establishes a special rule for non-profit organizations - they can carry out income-generating activities if:

the implementation of such activities is provided for by the charter of the NPO;
such activities must meet (correspond to) the goals of creating the NPO;
such activities should contribute to achieving the goals of creating the NPO.

Due to the fact that when carrying out such activities, NPOs act like any other participants in civil circulation, in order to ensure its stability and protect their counterparties in transactions carried out by NPOs, paragraph 5 of this article provides for a special rule: in order to carry out such activities, the NPO must have property, market value no less than size authorized capital provided by law for companies with limited liability(according to Part 1, Clause 1, Article 14 of the Federal Law “On Limited Liability Companies”, this amount is 10,000 rubles).

As a general rule, in other aspects (taxation, licensing, etc.), the entrepreneurial activity of an NPO and, accordingly, the profit received as a result of such activity is recognized as the profit of a legal entity in the usual manner.

It should be noted that if an NPO carries out activities that require a special permit (license), their activities are subject to licensing in a manner common to all business entities.

In a number of cases, special federal laws determine the types of activities for certain forms of NPOs.

A special place when considering the issue of the activities of NPOs is occupied by the characteristics of the activities of NPOs in those areas that have special significance based on the status of the NPOs themselves.

Thus, among NPOs, self-regulatory organizations (hereinafter referred to as SROs) are specially distinguished, which are designed to ensure compliance of the activities of its members with legislation and accepted standards.

According to paragraph 1 of Art. 3 Federal Law “On Self-Regulatory Organizations” dated December 1, 2007 No. 315-FZ (hereinafter referred to as the Federal Law on SROs), SROs are understood as non-profit organizations that:

created on the basis of membership;
unite business entities, depending on the unity of the goods (works, services) produced, or who are professional participants certain type activities.

Self-regulatory organizations are created and operate in various fields Thus, SROs have been created and operate (for example, auditing activities, engineering survey activities, mediation procedures, etc.).

The procedure for the organization and activities of SROs is determined both by the specified Federal Law on SROs and by special federal laws (for example, Federal Law “On Auditing Activities” dated December 30, 2008 No. 307-FZ, Federal Law “On Valuation Activities in the Russian Federation” dated July 29, 1998 No. 135 -FZ, etc.).

When SROs carry out their functions, special importance is attached to the so-called “standards of professional activity”, which are developed by the relevant SROs and the application of which is mandatory for members of these organizations.

Also, the Law on NPOs specifically stipulates that NPOs created in the form of a non-profit partnership, when they acquire the status of SRO, lose the right to carry out entrepreneurial activities.

Non-profit organizations differ in the purposes of their activities.

The definition of non-profit organizations is given in Art. 50 Civil Code of the Russian Federation. They are considered as organizations that do not pursue profit as the goal of their activities and do not distribute the profits between participants.

Organizational and legal forms of non-profit organizations

A non-profit organization is considered created as a legal entity from the moment of its state registration V established by law ok.

The Civil Code of the Russian Federation (Articles 116-121) provides for the following organizational and legal forms of non-profit organizations:

consumer cooperatives;
public and religious organizations;
funds;
institutions;
associations of legal entities (associations and unions).

Consumer cooperatives

A consumer cooperative is recognized as a voluntary association of citizens and legal entities on the basis of membership in order to satisfy the material and other needs of the participants, carried out by combining property assets of its members share contributions. The name of a consumer cooperative must contain an indication of the main purpose of its activities, as well as the word “cooperative” or the words “consumer union” or “consumer society” (Article 116 of the Civil Code of the Russian Federation). The difference between a consumer cooperative and a consumer cooperative is that it is not a commercial organization, although under certain conditions it may have characteristics characteristic of it.

Public and religious organizations (associations)

Public and religious organizations (associations) are recognized as voluntary formations of citizens that have united in accordance with the procedure established by law. based on common interests to satisfy spiritual or other non-material needs. Public and religious organizations can carry out business activities only to achieve the goals for which they were created and in accordance with these goals.

Such associations can be created in one of the following organizational and legal forms: public organization; social movement; public fund; public institution; public initiative body.

Public organizations are created on the initiative of their founders - at least three individuals. The founders, along with individuals, may include legal entities - public associations.

Funds

The Foundation is a non-profit organization that does not have a membership, established by citizens and (or) legal entities based on voluntary property contributions and pursuing social, charitable, cultural, educational or other socially beneficial goals (Articles 118-119 of the Civil Code of the Russian Federation).

Property transferred to the foundation by its founders is considered the property of the foundation. The founders are not liable for the fund's obligations. The Foundation has the right to create or participate in them.

Establishment

An institution is an organization created by the owner to carry out managerial, socio-cultural and other functions of a non-profit nature and financed by him in whole or in part (Article 120 of the Civil Code of the Russian Federation).

The institution is liable for its obligations with the funds at its disposal (Clause 2 of Article 120 of the Civil Code of the Russian Federation). The institution is fully or partially financed by the owner. The property of the institution is assigned to it with the right of operational management.

Associations of legal entities (associations and unions)

Associations of legal entities are associations and unions that are created for the purposes of:

coordination of business activities of commercial organizations;
protection of general property interests of commercial organizations;
coordination of advocacy.

The constituent documents of associations (unions) are the constituent agreement signed by its members and the charter approved by them. Members of associations (unions) retain their independence and the right of a legal entity (Articles 121-123 of the Civil Code of the Russian Federation).

It differs from commercial ones in the lack of financial interest of participants. The main tasks facing them must be charitable, social, socially beneficial, scientific or other of a socially significant nature.

It is the type of non-profit organization that plays a role in what activities they will carry out in the future. The classification of NPOs is based on the principle of the relationship of property rights between the founder and the legal entity, breaking them down by form. The organizational and legal form allows non-profit organizations to be divided into the following types:

Endowed with the right of ownership (partnerships, business entities).
Having no property (unions, associations, religious or charitable organizations).

Further, the forms of NPOs are divided into several varieties (there are about 30 of them). At the same time, the organizations themselves can perform similar functions, differing only in name and representing different legal forms. Therefore, from the entire list there are several main types of NPOs. More about them later.

Types and areas of activity

It should be noted that, although non-profit organizations cannot have a material interest, they have the opportunity to carry out activities. We are talking about attracting additional funds by selling products of our production in order to continue to fulfill our primary task before society.

The Foundation is a non-profit organization deprived of membership (based on Article 50 “Commercial and non-profit organizations” of the Civil Code of the Russian Federation), which continues to function thanks to and on a voluntary basis. Its goal is to develop education, science, culture and social relations.
A religious/public organization/association, like a foundation, operates on a voluntary basis. Contributions for their activities come from voluntary contributions of their members. The main goals of this type of NPO are charitable, cultural and social functions.
A private institution basically has an owner who has created an organization to perform functions limited to a non-profit nature. Founder in in this case can be either a legal entity or an individual.
In addition to other NPOs, Russia contains on its territory a number of state corporations, in which membership is not provided, and the property is provided to the Russian Federation for purposes defined at the legislative level. They are mainly of a managerial and social nature.
Non-commercial partnership is included in the types of non-profit organizations, as an NPO, whose goal is charity, management, and support in solving social issues. In this case, the founders are individuals or legal entities.
Associations of legal entities, as well as unions and associations are created for the purpose of more successful coordination between commercial organizations. At the same time, their main difference from business institutions is their non-profit nature.
An autonomous institution is an NPO, which can be formed either by Russia, represented by the current government, or by a separate subject of the Russian Federation. The main purpose of its creation is the implementation of local self-government in the areas of healthcare, scientific and cultural services. First of all, organizations of this form carry out tasks of a state nature.
An autonomous non-profit organization has no membership and was created to provide services in the cultural, educational, health, legal, and scientific fields. The activities of NPOs are carried out at the expense of voluntary property contributions from participants. In this case, the participants lose the right of ownership of the property after its transfer to the disposal of the ANO.
is presented in the form of various public associations that are founded to solve managerial and social problems. Most NPOs of this type are membership based. For example, housing construction or housing cooperatives provide citizens with housing. A consumer cooperative may be called a non-profit partnership or a non-profit partnership, depending on its chosen goals.

In accordance with the legislation of the Russian Federation, NPOs can be classified according to the right to manage their activities, the right to own, use and dispose of the property transferred to them, if it is in federal ownership.