Associations that operate without pursuing commercial goals are classified as legal entities. Therefore, they are required to comply with special legal norms and regulations. These include the procedure mandatory registration. To pass it, pre-drafted and approved statutory documents are required. As a rule, their formation raises a significant number of questions from the founders of the NP.

Registration of a non-profit partnership

Current legislation obliges non-profit organizations to undergo the registration procedure through the Federal tax service. This process includes several stages:

1. The first of them involves the need to draw up constituent documents: the charter of the organization, or the statutory agreement.
2. Next, the approved document must be sent to the Department of the Ministry of Justice (Ministry of Justice). There, specialists will conduct a due examination and decide on the possibility of registering a non-profit organization. The registration form serves as confirmation of a positive decision.
   The document issued by the Ministry of Justice must be submitted to the tax service of the entity where the non-profit partnership is located. Tax officers will complete the registration procedure by entering the relevant information into the Unified State Register of Legal Entities.
3. Only upon the presence of a certificate of entry in the unified register can a society accept members and membership fees, as well as carry out its main activities.

What is a non-profit partnership?

The concept of organizations that are not commercial is usually understood as public and religious associations, professional associations and guilds (for example, the builders' union), interregional commonwealths. They are united by activities that are aimed at developing socially significant, cultural, and scientific issues. The subject of the activity is assistance in these aspects. However, commercial gain is not the goal of such alliances. That is, simply put, such associations are a club of people interested in resolving significant issues free of charge.

Non-profit partnership refers to special type legal entities. Today, a fairly common form of such organizations is the dacha non-profit partnership. These organizations are usually created on the basis of voluntary desire. When answering the question “Dacha non-profit partnership, what is it?” It is worth considering that all non-profit societies have a specific goal, which determines the type of its activity. The goal of the DNP is to resolve issues that affect horticultural and gardening activities. The DNP is formed on the basis of membership fees, is required to register and reflect its activities and its nature in constituent documents.

How to create a non-profit production?

The process of creating partnerships begins with the formation authorized capital. It is determined by the founders of the company and is subsequently reflected in the Charter. This fund can be presented in the form of share capital, as well as share capital. Next, documents are formed that will serve as the basis for further activities of the partnership. They should reflect the basic information that is necessary to regulate important issues regarding the further functioning of the organization. They are approved by a general meeting of members of the non-profit alliance.

After drafting and approval statutory documents, the partnership is subject to mandatory registration. Only after completing all these procedures will it be possible to accept new persons into the list of participants and carry out its activities.

Charter of a non-profit partnership

The most labor-intensive process during the creation and registration of an NPO is the formation of a charter. However, the current federal legislation determines what information must be reflected in it or the charter agreement. Required information includes:

• name of the organization (it is better if it reflects the area of ​​activity, for example “association of professional construction experts and appraisers);
• indication of the organizational and legal form;
• information about the location of the partnership (it can even be registered at the home address of one of the founders).

On title page it is necessary to reflect the name of the document and information about the protocol of its adoption (number, signature).

The text of the statutory document itself may have chapters or sections in its structure, as well as articles defining its provisions. They should contain information about such basic features of society as:

• the purpose of the activity and its subject;
• management procedure;
• list of rights and obligations of NPO members;
• requirements for admission to membership, as well as the procedure for leaving it;
• information about acceptable designations of the company (coat of arms, emblem, logo) and their description;
• information about the structure of the partnership, terms and competence of its governing bodies.

Among other things, the charter must have a section explaining the procedure for operating property owned by the partnership in the event of termination of its activities. It would not be superfluous to explain how changes and amendments to the statutory documents are possible. Disputes regarding such a merger are settled by arbitration.

You can download a sample charter of a non-profit partnership

Law on SRO 315 Federal Law as of 2016

Legal status

In accordance with paragraph 1 of Article 8 of the Federal Law of January 12, 1996 No. 7-FZ “On Non-Profit Organizations” (hereinafter referred to as Federal Law No. 7-FZ) non-profit partnership a membership-based non-profit organization established by citizens and (or) legal entities to assist its members in carrying out activities aimed at achieving the goals provided for in paragraph 2 of Article 2 of Federal Law No. 7-FZ is recognized.

Clause 2 of Article 2 of the said Federal Law determines that it is not commercial organizations, including non-profit partnerships , 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.

In accordance with Article 3 of Federal Law No. 7-FZ non-profit partnership is considered created as a legal entity from the moment of its state registration in the manner prescribed by law.

A non-profit partnership must have an independent balance sheet or budget, is created without limiting the period of activity, unless otherwise established by the constituent documents of the non-profit partnership, has the right, in the prescribed manner, to open bank accounts in the territory Russian Federation and outside its territory.

A non-profit partnership has a seal with full name in Russian, has the right to have stamps and forms with its name, as well as a duly registered emblem.

According to Article 15 of Federal Law No. 7-FZ, the founders of a non-profit partnership can be fully capable citizens and (or) legal entities. The founders and members of a non-profit partnership can be foreign citizens and stateless persons legally present in the Russian Federation.

In accordance with paragraph 1.2 of this article of the Federal Law cannot be a founder or member of a non-profit partnership:

A foreign citizen or stateless person in respect of whom, in accordance with the procedure established by the legislation of the Russian Federation, a decision was made that their stay (residence) in the Russian Federation is undesirable;

A person included in the list in accordance with paragraph 2 of Article 6 of the Federal Law of 07.08.2001 No. 115-FZ “On Combating Legalization (Laundering) cash obtained by criminal means and the financing of terrorism";

Public association or religious organization, whose activities have been suspended in accordance with Article 10 of the Federal Law of July 25, 2002 No. 114-FZ “On Combating Extremist Activities”;

A person in respect of whom a court decision that has entered into legal force has established that his actions contain signs of extremist activity.

According to paragraph 2 of Article 15 of Federal Law No. 7-FZ, the number of founders of a non-profit partnership is not limited. At the same time, a non-profit partnership cannot be established by one person.

In accordance with paragraph 3 of Article 8 of Federal Law No. 7-FZ members of a non-profit partnership has the right:

Participate in the management of the affairs of a non-profit partnership;

Receive information about the activities of the non-profit partnership in the manner established by the constituent documents;

At your discretion, withdraw from a non-profit partnership;

Unless otherwise established by federal law or the constituent documents of a non-profit partnership, upon leaving the non-profit partnership, receive part of its property or the value of this property within the value of the property transferred by the members of the non-profit partnership into its ownership, with the exception of membership fees, in the manner prescribed by the constituent documents of the non-profit partnerships;

To receive, in the event of liquidation of a non-profit partnership, part of its property remaining after settlements with creditors, or the value of this property within the value of the property transferred by the members of the non-profit partnership into its ownership, unless otherwise provided by federal law or the constituent documents of the non-profit partnership.

According to paragraph 5 of Article 8 of Federal Law No. 7-FZ, members of a non-profit partnership may have other rights provided for by its constituent documents and not inconsistent with the law.

According to paragraph 4 of Article 8 of Federal Law No. 7-FZ, a member of a non-profit partnership may be excluded from it by decision of the remaining members in cases and in the manner provided for by the constituent documents of the non-profit partnership, except for cases where the non-profit partnership has acquired the status of a self-regulatory organization.

A member of a non-profit partnership who is excluded from it has the right to receive part of the property of the non-profit partnership or the value of this property in accordance with paragraph five of paragraph 3 of Article 8 of Federal Law No. 7-FZ, except for cases where the non-profit partnership has acquired the status of a self-regulatory organization.

In accordance with Article 14 of Federal Law No. 7-FZ, the constituent document of a non-profit partnership is the charter approved by the founders.

The charter must define the name of the non-profit partnership, containing an indication of the nature of its activities, the organizational and legal form - “partnership”, its location, the procedure for managing activities, the subject and goals of activities, information about branches and representative offices (if any), rights and responsibilities of members, conditions and procedure for admission to membership of a non-profit partnership and withdrawal from it, sources of formation of property, procedure for making changes to constituent documents, procedure for using property in the event of liquidation of a non-profit partnership.

In accordance with paragraph 3 of Article 14 of Federal Law No. 7-FZ, the charter of a non-profit partnership must also contain conditions on the composition and competence of its management bodies, the procedure for their decision-making, including on issues on which decisions are made unanimously or by a qualified majority of votes, and on the procedure for distributing property remaining after the liquidation of a non-profit partnership.

According to paragraph 4 of Article 14 of Federal Law No. 7-FZ changes to the charter non-profit partnership are made by decision of its supreme body management.

The founders of a non-profit partnership, in accordance with paragraph 1 of Article 14 of Federal Law No. 7-FZ, have the right to conclude memorandum of association.

In the constituent agreement, the founders undertake to create a non-profit partnership, determine the procedure for joint activities for its creation, the conditions for transferring their property to the non-profit partnership and participation in its activities, the conditions and procedure for the withdrawal of founders (members) from its composition.

In accordance with paragraph 2 of Article 14 of Federal Law No. 7-FZ, the requirements of the constituent documents of a non-profit partnership are mandatory for fulfillment by the non-profit partnership itself, its founders and members.

Property of a non-profit partnership

According to Article 3 of Federal Law No. 7-FZ, non-profit partnership owns or has operational management separate property, is liable for its obligations with this property, can, in its own name, acquire and exercise property and non-property rights, bear obligations, and be a plaintiff and defendant in court.

In accordance with Article 8 of the said Federal Law, property transferred to a non-profit partnership by its members is the property of the partnership. Members of a non-profit partnership are not liable for its obligations, and a non-profit partnership is not liable for the obligations of its members.

Article 24 of Federal Law No. 7-FZ determines that the sources of formation of property of a non-profit partnership in monetary and other forms are:

Regular and one-time income from the founders and members of the partnership;

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 partnership;

Other receipts not prohibited by law.

The procedure for regular receipts from the founders and members of the partnership is determined by its constituent documents.

In accordance with Article 24 of Federal Law No. 7-FZ, the profit received by a non-profit partnership is not subject to distribution among its members.

A non-profit partnership has the right to carry out entrepreneurial activity, corresponding to the goals for which it was created, except for cases where the non-profit partnership has acquired the status of a self-regulatory organization.

According to Article 24 of Federal Law No. 7-FZ, certain types of activities can be carried out by non-profit partnerships only on the basis of special permits (licenses). The list of these types of activities is determined by law.

In accordance with the specified article of Federal Law No. 7-FZ, a non-profit partnership keeps records of income and expenses for business activities.

In the interests of achieving the goals provided for by the charter, a non-profit partnership can create other non-profit organizations and join associations and unions.

In accordance with Article 16 of Federal Law No. 7-FZ, the reorganization of a non-profit partnership can be carried out in the form of merger, accession, division, separation and transformation.

A non-profit partnership is considered reorganized, with the exception of cases of reorganization in the form of affiliation, from the moment of state registration of the newly emerged non-profit organization (organizations).

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

According to Article 17 of Federal Law No. 7-FZ, non-profit partnership has the right to transform itself into a foundation or an autonomous non-profit organization, as well as into business society in cases and in the manner established by federal law.

In accordance with the specified article of Federal Law No. 7-FZ, the decision to transform a non-profit partnership is made unanimously by the founders.

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

The decision to liquidate a non-profit partnership is made by its founders or an authorized body of the partnership, who appoint a liquidation commission (liquidator) and establish, in accordance with Articles 61-64 of the Civil Code of the Russian Federation and Articles 18-21 of Federal Law No. 7-FZ, the procedure and timing of liquidation.

In accordance with paragraph 1.1 of Article 18 of Federal Law No. 7-FZ, a non-profit partnership can be liquidated in court. An application to the court for the liquidation of a non-profit partnership is submitted by the prosecutor of the relevant constituent entity of the Russian Federation in the manner prescribed by the Federal Law "On the Prosecutor's Office of the Russian Federation", the authorized body in the field of state registration non-profit organizations or its territorial body.

The concept of non-profit partnership * (271) was introduced by the Federal Law “On Non-Profit Organizations”. A non-profit partnership is a membership-based non-profit organization established by citizens and (or) legal entities to assist its members in carrying out activities aimed at achieving non-commercial goals through entrepreneurial activities (Clause 1, Article 8 of the Federal Law “On Non-Profit Organizations”) .

At least two founders can create a non-profit partnership. Individuals and legal entities can act as founders of a non-profit partnership.

The name of a non-profit partnership must contain an indication of its organizational and legal form and a designation of the nature of its activities.

The constituent document of a non-profit partnership is the charter, however, the legislation (Article 14 of the Federal Law “On Non-Profit Organizations”) allows the founders to enter into a constituent agreement if they wish.

In accordance with paragraph 5 of Art. 17 of the Law “On Competition and Restriction of Monopolistic Activities in commodity markets"The Federal Antimonopoly Service of the Russian Federation must be notified by the founders (participants) (one of the founders, participants) within 45 days from the date of state registration (from the date of amendments and additions to the unified state register of legal entities):

on the creation, merger and accession of a non-profit partnership, if its participants (members) include at least 2 commercial organizations;

on changing the composition of members of a non-profit partnership if its members include at least 2 commercial organizations.

These requirements apply to non-profit partnerships that carry out or intend to coordinate the business activities of their participants (members) * (272).

In the form of a non-profit partnership, stock exchanges are created (Article 11 of the Federal Law “On the Securities Market”), bar associations (Article 22 of the Federal Law “On Advocacy and the Bar in the Russian Federation”), notary chambers (Article 24 of the Fundamentals of Legislation of the Russian Federation). Federation on Notaries), horticultural, dacha and gardening non-profit partnerships (Article 4 of the Federal Law "On Gardening, Gardening and Dacha Non-Profit Associations of Citizens"), administrators of the wholesale market trading system (Article 33 of the Federal Law "On Electric Power"), self-regulatory organizations arbitration managers (Article 21-22 of the Federal Law "On Insolvency (Bankruptcy"), self-regulatory organizations of appraisers (Article 22 of the Federal Law "On Valuation Activities"), self-regulatory organizations of professional participants in the securities market (Article 48-50 of the Federal Law " On the securities market").

Members of a non-profit 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 established by the constituent documents;

withdraw from the non-profit partnership at your discretion;

unless otherwise established by federal law or the constituent documents of a non-profit partnership, upon leaving the non-profit partnership, receive part of its property or the value of this property within the value of the property transferred by the members of the non-profit partnership into its ownership, with the exception of membership fees, in the manner prescribed by the constituent documents of the non-profit partnerships;

in the event of liquidation of a non-profit partnership, receive part of its property remaining after settlements with creditors, or the value of this property within the value of the property transferred by the members of the non-profit partnership into its ownership, unless otherwise provided by federal law or the constituent documents of the non-profit partnership.

Members may have other rights provided for by the constituent documents and not inconsistent with the legislation of the Russian Federation.

A member of a partnership may be excluded from it by decision of the general meeting of members of this organization in cases and in the manner provided for by the constituent documents of the partnership.

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

The management procedure in a non-profit partnership is subject to the management rules established by the Federal Law “On Non-Profit Organizations”. The highest governing body is general meeting members whose competence is defined in clause 3 of Art. 29 of the Federal Law "On Non-Profit Organizations". At the same time, the list of issues the resolution of which falls within the competence of the general meeting is exhaustive.

The partnership charter may provide for the creation of a permanent collegial management body.

The general meeting of members of a non-profit partnership is valid if more than half of its members are present at the said meeting.

The decision of the general meeting of partnership members is made by a majority vote of the members present at it. The decision of the general meeting on issues of the exclusive competence of the highest management body of a non-profit partnership is adopted unanimously or by a qualified majority of votes in accordance with the legislation of the Russian Federation and the constituent documents of the partnership.

The current management of the activities of a non-profit partnership is carried out by an executive body, which can be sole or collegial.

The procedure for reorganization and liquidation of a non-profit partnership is regulated by the Civil Code and the Federal Law “On Non-Profit Organizations”.

A non-profit partnership has the right to transform into public organization(association), foundation or autonomous non-profit organization, as well as a business company in cases and in the manner established by federal law (clause 1 of article 17 of the Federal Law “On Non-Profit Organizations”).

According to Art. 20 of the Federal Law “On Non-Profit Organizations”, upon liquidation of a non-profit partnership, the property remaining after satisfaction of the creditors’ claims is subject to distribution among the members of the non-profit 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-profit partnerships.

The property of a non-profit partnership, the value of which exceeds the amount of property contributions of its members, is directed in accordance with the constituent documents of the partnership for the purposes for which it was created and (or) for charitable purposes. If it is not possible to use the property of a liquidated non-profit partnership in accordance with its constituent documents, it turns into state income.

According to Art. 22 of the Federal Law “On Advocacy and the Bar in the Russian Federation”, a special type of non-profit partnership is a bar association, which is created by at least two lawyers * (273).

The Bar Association operates on the basis of the charter approved by its founders and the constituent agreement concluded by them.

The founders and members of the bar association can be lawyers whose information is included in only one regional register.

On the establishment of a college of lawyers, its founders send a notification to the council of the chamber of lawyers by registered mail, which indicates information about the founders, the location of the college of lawyers, the procedure for telephone, telegraph, postal and other communications between the council of the chamber of lawyers and the college of lawyers, and to which are attached notarized copies of the constituent agreement and articles of association.

The Bar Association cannot be transformed into a commercial organization or any other non-profit organization, except in cases of transformation of the Bar Association into a law bureau.

In accordance with Art. 11 of the Federal Law of April 22, 1996 N 39-FZ “On the Securities Market”, a legal entity can carry out the activities of a stock exchange if it is a non-profit partnership. In this case, one member of the stock exchange of a non-profit partnership cannot own 20% or more of the votes at the general meeting of members of such an exchange.

Members of the stock exchange, which is a non-profit partnership, can only be professional participants in the securities market. The procedure for becoming a member of such a stock exchange, leaving and expulsion from members of the stock exchange is determined by such a stock exchange independently on the basis of its internal documents.

A non-profit partnership operating as a stock exchange has special legal capacity. It does not have the right to combine these activities with other types of activities, with the exception of the activities of a currency exchange, a commodity exchange (activities for organizing exchange trading), clearing activities related to the clearing of transactions with securities and investment units of mutual investment funds, and activities for the dissemination of information , publishing activities, as well as with the implementation of activities for leasing property.

Stock exchanges that are non-profit partnerships can be converted into joint stock companies. The decision on such a transformation is made by the members of such a stock exchange by a three-quarters majority vote of all members of that stock exchange.

The Chamber of Notaries is a non-profit organization, which is a professional association based on compulsory membership of notaries * (274) engaged in private practice * (275).

Members of the notary chamber may also be persons who have received or wish to obtain a license for the right to notarial activity.

Notary chambers are formed in each subject of the Russian Federation and have the right to carry out entrepreneurial activities insofar as this is necessary to fulfill its statutory tasks.

The charter of the notary chamber is adopted by a meeting of members of the notary chamber and registered in the manner established for registration of charters public associations(Article 24 of the Fundamentals of the Legislation of the Russian Federation on Notaries).

The Chamber of Notaries represents and protects the interests of notaries, provides them with assistance and promotes the development of private notarial activities; organizes internships for persons applying for the position of notary and improves the professional training of notaries; reimburses the costs of examinations ordered by the court in cases related to the activities of notaries; organizes insurance of notarial activities (Article 25 of the Fundamentals of the Legislation of the Russian Federation on Notaries).

The highest body of the notary chamber is the meeting of members of the notary chamber. When voting, members of the notary chamber who are notaries engaged in private practice have the right of a casting vote, and assistants and notary trainees have the right of an advisory vote.

The notary chamber is led by the board and the president of the notary chamber elected by the meeting of members of the notary chamber. The powers of the governing bodies of the notary chamber are regulated by its charter (Article 26 of the Fundamentals of the Legislation of the Russian Federation on Notaries).

The amount of membership fees and other payments of members of the notary chamber necessary to perform its functions is determined by the meeting of members of the notary chamber.

The notary chamber may demand from a notary (a person replacing a temporarily absent notary) the provision of information about completed notarial actions, other documents relating to his financial and economic activities, and, if necessary, personal explanations in the notary chamber, including on issues of non-compliance with requirements professional ethics(Article 28 of the Fundamentals of the legislation of the Russian Federation on notaries).

Non-profit partnerships also include the administrator of the wholesale market trading system (Article 33 of the Federal Law “On Electric Power Industry”).

The administrator of the wholesale market trading system is a non-profit organization that is formed in the form of a non-commercial partnership, based on the membership of wholesale market entities and the purpose of which is to organize purchase and sale electrical energy on the wholesale market.

The constituent documents of the administrator of the wholesale market trading system provide for:

2) equal representation of suppliers and buyers of electrical energy, including large consumers of electrical energy, on the supervisory board of the administrator of the wholesale market trading system;

3) the procedure for taking into account the interests of all subjects of the wholesale market when making decisions by the administrator of the wholesale market trading system.

A type of non-profit partnership is a self-regulatory organization of arbitration managers * (276). In accordance with Art. 21 of the Federal Law “On Insolvency (Bankruptcy)”, the status of a self-regulatory organization of arbitration managers is acquired by a non-profit organization from the date of inclusion of the said organization in the unified state register of self-regulatory organizations of arbitration managers, the maintenance of which is entrusted to the Federal Registration Service * (277).

The basis for inclusion of a non-profit organization in the unified state register of self-regulatory organizations of insolvency practitioners is the fulfillment by such a legal entity of the following conditions:

the presence of at least 100 arbitration managers as members of this organization * (278);

participation of members in at least 100 (in total) bankruptcy procedures, including those not completed as of the date of inclusion in the unified state register of self-regulatory organizations of arbitration managers, with the exception of bankruptcy procedures in relation to absent debtors;

the presence of a compensation fund or property at the mutual insurance company, which is formed exclusively in monetary form through contributions from members in the amount of at least 50,000 rubles for each member.

The funds of compensation funds or the property of a mutual insurance company cannot be seized for the obligations of a self-regulatory organization, as well as for the obligations of arbitration managers, if the occurrence of such obligations was not related to the implementation of the activities provided for by the Federal Law “On Insolvency (Bankruptcy)”.

The self-regulatory organization of arbitration managers performs the following functions:

ensuring compliance by its members with the legislation of the Russian Federation, rules professional activity arbitration manager;

protection of the rights and legitimate interests of its members;

ensuring information openness of the activities of its members, bankruptcy procedures;

assistance in improving the level of professional training of its members.

The peculiarities of managing a self-regulatory organization of arbitration managers include the fact that, according to clause 4 of Art. 21 of the Federal Law “On Insolvency (Bankruptcy)”, in addition to the executive body, it creates a permanent collegial management body consisting of at least 7 people. The competence of this body includes the approval of operating rules and business ethics members of a self-regulatory organization as arbitration managers. At the same time, this collegial body may also include persons who are not members of the self-regulatory organization of arbitration managers (however, these persons should be no more than 25% of total number members of such a body).

To ensure its activities, a self-regulatory organization of arbitration insolvency practitioners forms a structural unit that monitors the activities of its members as arbitration insolvency practitioners, as well as bodies to consider cases of imposing liability measures on members of the self-regulatory organization for the selection of candidacies of its members for their submission to arbitration courts for approval in the case. about bankruptcy.

If an organization does not have material benefit as its main goal, it is considered non-profit. Such associations are created to function in such areas of society as politics, culture, and scientific research.

Non-profit organizations are charities and other social organizations, teams created to develop self-government in a particular area, etc. The main goals of such associations are to satisfy the non-material (spiritual, physical, educational, legal) needs of the population.

Often commercial organizations unite in non-profit partnerships in order to coordinate their activities and represent their interests. If its participants decide that it is beneficial for them to conduct business activities in a joint format, then the non-profit partnership can be transformed into a business partnership.

Non-profit organizations themselves can, in turn, unite into non-profit associations or non-profit unions. At the same time, none of the participants in such a union loses their rights legal entity and your autonomy. In addition, the association is not responsible for obligations assumed by any of its participants. If a non-profit union wants to start doing business, then it also needs to establish a business company.

Law on Non-Commercial Partnerships

Non-profit associations and unions operate in accordance with paragraph 1 of Article 123.8 of the Civil Code of the Russian Federation. However, there is no law yet that would control their activities, so legal status associations and unions is established by specific standards for each type of non-profit organization.

From September 1, 2014, in accordance with the Civil Code of the Russian Federation, in order to simplify the legislative framework, all non-profit partnerships must be transformed into associations or unions, with amendments to their charter. This is not done at once, but the first time any information in the organization’s Charter is changed. However, such changes are only amendments to the constituent documents, and not a change in the organizational and legal form. In turn, this means that reorganization of the non-profit partnership is not necessary.

Moreover, the legislation allows the words “non-profit partnership” to be left in the name of the organization, provided, of course, that all participants are satisfied with the new name.

Opportunities for unions and associations

According to the September changes to the Civil Code of the Russian Federation, a new self-regulatory organization can now be created in the form of an association or union. However, it is no longer possible to convert an association or union into a non-profit partnership. This type of association has been abolished.

It should also be noted that now the words “association” and “union” do not imply exclusively the association of several partners, and independent organizations can safely include them in their names.

The requirement for the number of founders has also changed - if at least 5 people were required to create a non-profit partnership, then an association or union can be created even by two people.

True, the new rules of law that will now apply to associations and unions (changes in the order of changes in the charter of the fund, and so on) also apply to those organizations that have still retained the status of “non-profit partnership”.

Eat various types non-profit organizations that are intended for certain tasks. And although they are in the same group, the specifics of their activities may differ significantly. Partnerships are one way to organize a non-profit structure that has enough wide range opportunities.

Definition of terms

When considering non-profit partnerships, it is worth understanding that this concept implies an organization that was created for the purpose of conducting generally beneficial activities and providing competent assistance to its members.

It makes sense to give another interpretation of this terminology: this is an association of legal entities and citizens, which sometimes includes commercial organizations. Moreover, one of the main features of such a partnership is the fact that its members have the right to receive part of the organization’s property or its financial equivalent. This right can only be exercised in the event of withdrawal from the partnership. The only thing that cannot be taken away is membership fees.

The main body through which non-profit partnerships are managed can be defined as the meeting of its members. But the basis for the start of the activities of such an organization is the decision of such a meeting.

Advantages of this type of partnership

As a key advantage, one can identify the fact that participants in such an organization should not be held liable for obligations. In turn, the partnership may also not be liable for the obligations of those who are its members.

Due to the fact that a non-profit partnership is a self-regulatory organization, there is no need to establish minimum size property, moreover, it may not exist at all. If any resources were recorded in the documentation, then they can only be used as an authorized fund or for charitable purposes.

Another attractive feature that non-profit partnerships have is the fairly large opportunities within the framework of the formation of governing bodies, as well as the structure of the organization itself. All management nuances are easily fixed in the Charter.

Also, nothing prevents partnership members from opening accounts both in domestic banks and abroad. It is allowed to create various branches, representative offices, any non-profit organizations and join unions, as well as associations.

Disadvantages worth noting

First of all, as soon as the statutory goals have been determined, the organization’s activities must strictly comply with them. As for the profit that is ultimately obtained, its distribution among the participants is not possible.

TO negative aspects This also includes the need to resolve issues related to accounting. Such nuances, as a rule, require certain mental and time expenditures. We must not forget about the need for detailed development of all required documentation.

If you try to look at the activities of a non-profit partnership objectively, it is not difficult to come to several obvious conclusions.

First of all, such shortcomings significantly complicate the implementation of most commercial schemes. Moreover, if the partnership is properly organized, it can be used in the provision of services. Thus, such structures are not suitable for all entrepreneurs, but for some representatives of domestic business they may be relevant.

Features of the charter

As mentioned above, the formed charter of a non-profit partnership is one of mandatory conditions the existence of such an organization.

Therefore, it makes sense to pay attention to the structure of the charter and some of the nuances of its drafting:

1. General provisions. This category includes such items as a description of the organization itself, a statement of the terms of the partnership, a definition of the type of entities that it unites, the right to obtain the status of a legal entity, the opening of branches, etc.
2. Subject of the partnership's activities. In this part of the charter it is necessary to describe the purpose for which the organization carries out its activities and the current rules.
3. Rights and obligations of the partnership. Everything here is quite clear: what the organization has the right to and what responsibilities it is ready to take on.
4. Methods of monitoring the activities of members. This section may contain information about the conditions for conducting scheduled and unscheduled inspections, as well as the procedure for action in case of violations.
5. Conditions of membership in the partnership and requirements for its participants.
6. Rights and responsibilities of members. Regardless of what type of non-profit partnership is being considered, its charter must contain this clause, which details all aspects of the rights and responsibilities of everyone included in the organization.
7. Specialized bodies, as well as management bodies. Here you need to explain what a general meeting of a partnership is, what issues fall within its competence and give the same information regarding the collegial governing body.
8. Actions in case of conflict of interest.
9. Description of the sources of formation of partnership property. When paying attention to this point, do not forget about the procedure for both one-time and regular receipts, as well as accounting.
10. Partnership reporting and accounting.
11. Methods of ensuring property liability of organization members.
12. The procedure for liquidating a partnership, as well as the process of removing information relating to the organization from the state register.
13. Final provisions.

Of course, to draw up such a charter, you need to use the help of a qualified lawyer.

How to create a non-profit organization

A process such as organizing a non-profit partnership begins with registration, which will be discussed in more detail below.

In addition to registering a legal entity, it is necessary to elect and then approve the governing bodies of the partnership. The charter will also require attention, because it must not only be developed, but done so in accordance with all standards current legislation. Moreover, it is mandatory to define and subsequently write down the objectives and goals, as well as methods for their implementation within the framework of the partnership.

It will also be necessary to record the order in which the organization was formed, the standard terms of office of the key managers of the partnership and the decision-making algorithm.

The so-called general meeting should be designated as the supreme governing body. He is given the widest possible range of powers both in the financial and managerial spheres.

Organization registration process

A task such as registering a non-profit partnership can be easily solved with the help of the Ministry of Justice. In this case, you need to be prepared to pay a state fee of 4 thousand rubles. In order to start the process, you must provide the following documents:

• An application signed by an authorized person. The initials, as well as contact information of this person (address, phone number) must be indicated.
• Information about the founders of the partnership (2 copies).
• Three copies of the constituent documentation of the registered organization.
• Documentary confirmation of payment of state duty.
• A decision regarding the creation of a non-profit organization, as well as the approval of its constituent documentation. In this case, the composition of the designated bodies must be provided in two copies.
• The Ministry of Justice will also need to obtain information about the location of the permanent partnership body through which communication can be made with the registered organization.
• If the founder is foreign person, then there will be a need to provide an extract from the register of the country of which he is a citizen. In the absence of such an extract Any will do equivalent document.
• During the registration process, documents may be required confirming the rights to use specific symbols protected by intellectual property law or the name of any citizen of the Russian Federation when forming the name of the partnership.

The Ministry of Justice has no legal grounds for demanding other documents. As for the solution, the registration of a non-profit partnership must be completed within 14 days. The same period is given for refusal.

Activity control

Interregional non-profit partnerships and other types of similar organizations must have not only a clear management system, but also a clear scheme for monitoring activities.

If we talk about coordinating the work of the partnership, it is worth noting that this task is performed by the general meeting. It is this department that develops the strategy, draws up a work plan and prepares the activity report at the end of the year. The implementation of everything that has been drawn up and planned is already the mission of the executive unit, which reports to the general meeting on an ongoing basis.

As for control, it is, as a rule, entrusted to sectoral executive authorities, whose actions are carried out at the Federation level. We are talking about a specialized institution of power that has the ability to operate throughout the country.

Taxes

Regarding the peculiarities of taxation that all non-profit partnerships deal with, first of all you need to pay attention to the main responsibilities of the NCP according to the law. So, such organizations have the status of a profit tax payer, but at the same time those funds that fall into the category of targeted income are not taxed.

It is also worth considering the fact that every non-profit partnership must provide quarterly reporting. There may be several centers representing organizations. In this case, both a simplified system and payment of all categories of taxes separately (not property, profit, land, transport, contributions to pension fund and unified social tax).

Letterheads and stamps

For any legal entity, it is relevant to use a round seal, which contains the name of the organization and its location (in Russian).

At the same time, forms and company stamps can be very different. In order to order their production, you will need to present a copy of the certificate of state registration of a legal entity and registration with the tax authority. According to federal law, there is no need to separately register identification seals.

If you have to change data, the old seal must first be destroyed, and only then a new one must be made.

Social non-profit partnership

Despite the fact that the non-profit sector in the Russian Federation looks much more modest than its Western counterparts, there are still certain movements in this direction. Although not dynamic, the number of non-profit organizations playing an important role in society is constantly growing.

But in order to carry out successful activities, they have to face certain difficulties both in the legislative and administrative spheres. Provide sufficient social services high level and develop steadily in in this direction Current organizations of this type are hampered by the fact of a monopoly in this area.

Conclusion

As you can see, the legislative framework of the Russian Federation allows you to open a non-profit partnership of any profile without any particular difficulties. At the same time, for him effective functioning you will have to make much more effort than in more developed countries.