In accordance with Article 50 of the Civil Code, all legal entities in the Russian Federation are subdivided into commercial organizations and non-profit organizations.
The purpose of commercial organizations is to obtain profit and its distribution among all participants.
The list of types of commercial organizations is closed. These include:
1) business associations and partnerships;
2) unitary, state-owned municipal enterprises;
3) production cooperatives.
Non-profit organizations are created by physicaland legal entities. Non-profit organizations do not set goals for profit. They have the right to carry out entrepreneurial activities, but profits can not be distributed among the participants, it is spent in accordance with the purposes for which the organization was created. During the creation of a non-profit organization, a bank account, a budget and a personal balance must be formed. The list of non-commercial organizations specified in the code is not exhaustive.
So what are the legal entities to non-profit organizations?
Non-profit organizations include:
1) Religious, public organizations and associations.
They carry out activities in accordance with the purposes for which they are created. Participants are not responsible for the obligations of organizations, and those in turn on the obligations of members;
2) Non-profit partnerships - establishedcitizens or jur. persons and membership-based non-profit organizations, to assist members of the organization in carrying out activities that are aimed at achieving the set goals;
3) The form of a non-profit organizationis also an institution - an organization financed by the owner, which is created for the implementation of managerial and other non-commercial functions. If the property of the institution is insufficient, the owner bears subsidiary responsibility for the obligations.
4) Autonomous non-profit organizations. They are created to provide services in the field of education, culture, health, sports, other services on the basis of property contributions.
5) Non-commercial organizations includevarious kinds of funds. A foundation is an organization that does not have membership, pursuing charitable, social, cultural goals and created on the basis of property contributions. She has the right to engage in order to achieve the goals of creating entrepreneurial activities.
6) Associations and unions. They are created by commercial organizations to coordinate business activities and protect property interests.
7) Non-commercial organizations areeven consumer cooperatives - associations (voluntary) of citizens and legal entities created to meet material and other needs through the pooling of unitary property contributions.
8) and others.
Each of the forms of a non-profit organization has its own characteristics that meet the goals of its creation.
Creation of a non-profit organization.
Within 2 months there is a registration. It is necessary to prepare documentation for registration:
- containing information about the founders;
- information about the address of the location;
- application for registration, notarized;
- constituent documents;
- the decision to establish a non-profit organization;
- receipt for payment of state duty.
A non-profit organization was created from the momentstate registration, after which it can carry out its activities. The period of activity of such an organization is absent, so it may not re-register. In the event of liquidation of a non-profit organization, payments are made to all creditors, and the remaining funds are spent on the purposes for which the organization was created.