Thinking about opening an NPO? We'll tell you how to register, what to take into account and how to submit reports.

Why a non-profit organization might be needed at all, what it is, what types of non-profit organizations there are, what are the features of accounting and how to submit reports and not forget anything - we’ll tell you in today’s article.

Let's start with the basics. Non-profit organizations are those that do not set as their goal to make a profit, and if they receive it in the course of their activities, they do not distribute it among their participants (members), unlike, for example, limited liability companies.

For information on regulating the activities of NPOs, see the Civil Code and the Federal Law “On Non-Profit Organizations” dated January 12, 1996 No. 7-FZ. In addition, there are other legislative acts on specific forms of organizations.

The main thing for NPOs is socially useful activities aimed at achieving social, charitable, cultural, educational, scientific goals, as well as the development of physical culture and sports, improving the health of the population, satisfying spiritual needs, protecting rights and freedoms, etc.

There are quite a few forms of NPOs and they are listed in Article 50 of Chapter 4 of the Civil Code of the Russian Federation:

• Consumer cooperatives. The most famous are housing, housing construction, garage and credit. The first two can subsequently be converted into a property owners' partnership. For example, you first build a house, uniting in a cooperative, and then, becoming the owners of finished housing, you turn into an HOA.
• Public organizations. These are trade unions, political parties and even amateur activities. Individual public organizations can unite into associations (unions) or transform into an autonomous non-profit organization or foundation. This is an association of people who have united due to common interests, the desire to protect them and other common goals.
• Social movement.
• Associations (unions). These include several subcategories - non-profit partnerships, self-regulatory organizations, associations of employers, associations of trade unions, cooperatives and public organizations, chambers of commerce and industry. At least you should be familiar with the concept of SRO. These organizations have significant influence in construction; sometimes without membership in an SRO it is impossible to carry out activities or receive a government contract.
• Real estate owners' associations. These are HOA, SNT, ONT (garden non-profit partnership). A very common type of NPO. If you live in a high-rise building, own a dacha or a plot of land, then most likely you have already received membership in such organizations. TSN is necessary for joint ownership, use and disposal of property that is in common ownership or in common use.
• Funds . Including public and charitable ones. According to Article 123.17 of the Civil Code, these include organizations that do not have membership, established by citizens and (or) legal entities on the basis of voluntary property contributions and pursuing charitable, cultural, educational or other social, publicly beneficial goals.
• Institutions. And not only state or municipal, but also private. They are created to carry out managerial, socio-cultural and other similar functions.
• Autonomous non-profit organizations. Its definition is similar to the definition of a foundation; it is created for the purpose of providing services in the fields of education, healthcare, culture, science and other areas of non-profit activity.
• Public law companies. For them there is a separate federal law dated July 3, 2016 No. 236-FZ. It is created on the basis of a federal law or a decree of the President of the Russian Federation, as well as through the reorganization of a state corporation (with some exceptions).
• State corporations (what a surprise). They are established by the Russian Federation. For example, this is Roscosmos or the Deposit Insurance Agency.
• This is followed by more specific ones - Cossack societies, communities of indigenous peoples of the Russian Federation, religious organizations, bar associations and institutions, notary chambers.

Your eyes are wide open, right? The list is truly impressive, and considering that there are also subforms, you can get completely confused. And yet there are a lot of NGOs now. At least the same HOAs, gardening non-profit partnerships, building cooperatives appear like mushrooms after rain.

Non-profit organizations may qualify for grants. In order to highlight only those that have the legal right to do so, they came up with a register of socially oriented non-profit organizations (SONCO). It was published by the Ministry of Economic Development back in the summer.

To take grants into account, you need to draw up estimates and remember to report on the intended use of funds. Use 1C: Accounting for a non-profit organization to keep records.

However, many of the organizations included in it raise questions. In fact, the very mechanism for classifying organizations as non-profit is questionable. For example, some educational institutions earn such amounts that a suspicion arises - is it true that they were not created for profit? Synergy University is included in the register, and yet its revenue last year amounted to 4 billion rubles.

If you are interested in government support and hope to receive help from the Presidential Grants Fund in the future, then consider which non-profit organizations cannot receive it :

• government organizations, state-public and public-state (yes, they are different) organizations;
• consumer cooperatives;
• political parties;
• SRO;
• employers' associations;
• associations of cooperatives;
• chambers of commerce and industry;
• TSN;
• bar and notary chambers;
• legal education;
• microfinance organizations (oddly enough, they are also NPOs)

The rest are not excluded from the number of applicants.

But before developing vigorous activity, you need to register.

The concept and essence of NPOs

An NPO is a non-profit organization. That is, it is an economic entity that was not created to make a profit from carrying out its main activities (clause 1 of Article 123.1 of the Civil Code of the Russian Federation). The key goal of creating a non-profit enterprise is to carry out socially significant tasks or other issues. Typically, NPO activities are carried out in the following areas:

• education;
• culture;
• medicine;
• social services;
• charity;
• resolving conflicts and disputes;
• legal advice and support for citizens;
• sport;
• spiritual development;
• and so on.

Please note that NPOs have the right to receive income from certain types of activities. But it is impossible to distribute profits between participants. Funds can be used for the economic needs of the organization.

How the state provides support to socially oriented NPOs

Support for socially-oriented non-profit organizations is provided at the state level. We list the main types and forms of assistance to NPOs:

1. financial (subsidies);
2. property (providing possession and (or) use of state or municipal property without the right to sell or transfer to third parties);
3. information (providing free use of state information and telecommunication systems, free air time on TV);
4. additional professional education (including retraining and advanced training);
5. tax benefits;
6. government procurement

It should be noted that for legal entities that provide financial assistance to NPOs, the state provides incentives in the form of tax benefits.

Types and forms of NPOs

The initial stage of the instructions on what is needed to open an NPO is to determine the type of organization to be created. The current legislation provides for the following organizational and legal forms of non-profit structures:

• Cossack societies;
• communities of indigenous peoples of the Russian Federation;
• state corporations and companies;
• associations (unions), for example, associations of disabled people or veterans;
• consumer cooperatives;
• public and religious organizations (associations);
• notary chambers;
• HOA;
• funds;
• non-profit partnerships;
• state, budgetary and private institutions;
• autonomous non-profit organizations.

Legal regulation of the activities of non-profit structures is defined in several categories of regulations; they indicate what is necessary to open an NPO. The main documents are:

1. Civil Code of the Russian Federation.
2. Federal Law No. 7-FZ of January 12, 1996 “On NPOs”.

These standards are required to be applied by all NPOs without exception. But for certain types of organizations and enterprises, additional regulatory acts are provided:

1. Federal Law of July 11, 2001 No. 95-FZ.
2. Federal Law of May 19, 1995 No. 82-FZ.
3. Federal Law of December 5, 2005 No. 154-FZ.
4. Federal Law of December 30, 2004 No. 215-FZ.

Paragraph 28 of Order No. 455 of the Ministry of Justice of Russia dated December 30, 2011 (as amended on November 21, 2017) lists all the documents for opening a non-profit organization.

Bar Chambers

Chambers of Lawyers are recognized as non-profit organizations based on compulsory membership and created in the form of a Chamber of Lawyers of a constituent entity of the Russian Federation or the Federal Chamber of Lawyers of the Russian Federation to implement the goals provided for by the legislation on advocacy and the legal profession. The Bar Association of a constituent entity of the Russian Federation is a non-profit organization based on compulsory membership of all lawyers of one constituent entity of the Russian Federation. The Federal Chamber of Lawyers of the Russian Federation is a non-profit organization that unites the chambers of lawyers of the constituent entities of the Russian Federation on the basis of compulsory membership. The specifics of the creation, legal status and activities of the bar chambers of the constituent entities of the Russian Federation and the Federal Chamber of Lawyers of the Russian Federation are determined by the legislation on advocacy and the legal profession.

Who can establish an NPO

The founders, that is, the creators of an economic entity, must meet several mandatory requirements at once. Only legally capable and adult citizens can act as creators. Legal entities already registered in the Russian Federation have the authority to establish an NPO. The right to create is reserved to public legal entities. This is the Russian Federation, the constituent entities and municipalities of our country.

The number of founders is not limited by the current legislation. Consequently, any number of founders can participate when registering a new entity. But the requirements for the number of participants of an NPO are established depending on the organizational and legal form. Please note the following regulations:

1. When creating a public organization, there must be at least 3 participants (Article 123.5 of the Civil Code of the Russian Federation).
2. When establishing a union, 2 or more participants are assigned (Article 123.9 of the Civil Code of the Russian Federation).

The creation of a non-profit organization is possible only in three cases (Article 13 of Law No. 7-FZ):

Property of a private institution

A private institution does not have the right to alienate or otherwise dispose of property that is assigned to it by the owner . Also, a private institution does not have the right to alienate or otherwise dispose of property that was acquired by the institution at the expense of funds allocated to it by the owner for the acquisition of such property. A private institution has the right to carry out activities that generate income. However, the charter of a private institution must provide for income-generating activities. Income received from income-generating activities and property acquired from these incomes are at the independent disposal of a private institution.

An institution, without the consent of the owner, has no right to dispose of real estate and especially valuable movable property that is assigned to it by the owner or acquired by the institution at the expense of funds allocated to it by the owner for the acquisition of this property. may dispose of other property that it has under the right of operational management , unless otherwise provided by law.

You can find detailed information about registering a private institution on the Private Institutions page.

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Stages of creating a non-profit organization

The procedure for establishing an NPO differs from registering a commercial company or individual entrepreneur. There are many differences. It is necessary to comply with legal procedures, prepare draft documents, and hold meetings. But essentially, the step-by-step instructions for starting a non-profit organization 2021 consists of only four steps.

Stage No. 1. Preparation.

At the preparatory stage, the founders of a non-profit organization will have to perform the following actions:

1. Agree with all participants, creators and founders on the procedure for creating a new economic entity.
2. Determine the order of operation of the enterprise.
3. Designate the location of the institution and obtain official assurance that the NPO being created has the right to conduct activities and be located at this address.
4. Prepare draft documents required for registration of an economic entity.

Stage No. 2. Discussions.

The second stage involves an organized meeting of the participants, creators and founders of the future legal entity. A meeting or session of participants is held to resolve the following issues:

• make a collegial decision on the establishment of an NPO;
• approve the charter and other constituent documentation;
• consolidate the management bodies (directorate) of the company;
• approve the order for registration of a legal entity;
• draw up the minutes of the meeting in the prescribed manner.

Stage No. 3. Registration.

At the third stage, step-by-step instructions for opening an NPO provide for registration of a legal entity with government departments. To do this you need:

• fill out an application according to the established form (form P11001);
• pay the state duty (Article 333.33 of the Tax Code of the Russian Federation);
• submit an application to the Ministry of Justice of the Russian Federation at the location of the legal entity being created.

Then you will have to wait for the official decision of the government department.

Stage No. 4. Start of activity.

Having received registration documents from the Ministry of Justice, you need to register with Rosstat, the Social Insurance Fund and the Pension Fund of the Russian Federation. Then you should open a current account with a banking organization. If necessary, make a seal or stamp. Now the organization can begin to carry out activities.

Lawyer formations that are legal entities

Legal entities, which are legal entities, are recognized as non-profit organizations created in accordance with the legislation on advocacy and the legal profession for the purpose of carrying out legal activities by lawyers. Legal entities, which are legal entities, are created in the form of a bar association, a law office or a legal consultation. The specifics of the creation, legal status and activities of legal entities that are legal entities are determined by the legislation on advocacy and the legal profession.

What documents are needed to open

To create a non-profit entity, you need to complete a whole package of documents. The table contains documents for opening an NPO 2020: forms and registration rules.

Property of public associations

In public organizations, from the moment of state registration, the collegial permanent governing body of the organization exercises the rights of the owner of property that comes to the organization, as well as created and acquired property at its own expense.

On behalf of public funds, the rights of the owner of property that goes to the public fund and created and acquired property at the expense of their own funds are exercised by the permanent governing body of the Fund, which is specified in the charter of the relevant public Fund.

In interregional and all-Russian public organizations, the regional branches of which carry out their activities on the basis of a single charter of these organizations, the owners of the property are public organizations as a whole. Regional branches of an interregional and all-Russian public organization have the right to operationally manage property assigned to them by the owner.

In public organizations that unite territorial organizations as founders or members in a union or association, the owner of the property that was created and acquired for use in the interests of the organization is the union or association. Territorial organizations that are members of a union or association as founders or members are the owners of the property they own.

You can find out more about registering public organizations on the Public Organizations page.

Application for registration with the Ministry of Justice

One of the mandatory documents to be provided during registration is a standard application. Ordinary companies and firms are registered through the tax office. Non-profit organizations - through the Ministry of Justice of the Russian Federation.

The application form is the same for all legal entities. The form is fixed by Order of the Federal Tax Service of Russia dated January 25, 2012 No. ММВ-7-6/ [email protected] The structure of the document is quite complex. Please note important design requirements:

1. Please indicate in the form the full name of the legal entity registered with the Ministry of Justice. This detail must fully comply with the charter of the NPO.
2. If a company is created by several founders at once, then you will have to fill out information for each one separately.
3. The applicant must indicate a specific citizen during registration. This may be an individual - the founder, director of the organization that acted as the founder, or another authorized person. If there are several applicants, you will have to issue sheets separately for each.
4. The applicant's signature must be certified by a notary office. The completed form should be signed only in the presence of a notary.
5. The application will have to be accompanied by a full package of documents specified in clause 28 of Order of the Ministry of Justice of Russia dated December 30, 2011 No. 455 (as amended on November 21, 2017).

IMPORTANT!
The deadline for submitting documents for registration to the Ministry of Justice is three months from the date of approval of the protocol on the creation of an NPO.

But the period for consideration of the application depends on the category of the registered economic entity:

• 17 days - in general cases;
• 33 days - for public organizations;
• 30 days - for political parties;
• 33 days - for religious companies, or 6 months and 3 days - if it is necessary to conduct a state examination.

If registration is refused

There are plenty of reasons for refusing to register an NPO. All grounds are enshrined in paragraph 1 of Art. 23.1 of Law No. 7-FZ. Let us outline the main problems:

1. An incomplete package of documents was provided.
2. Significant errors were discovered in the documentation.
3. The database already contains a registered organization with a similar name, OPF.
4. Incorrect information was provided during registration.
5. The founders are persons who do not have the authority to create legal entities.
6. Other reasons.

Refusal to register is not a reason to give up. If a negative decision is made without reason, it is permissible to challenge it in court. If there are justified reasons for the refusal, it is recommended to eliminate errors and shortcomings and resubmit the documents.