Non-profit organizations have the right to engage. The employee's working conditions are not established. The employment contract is concluded in

Legal entities that do not have profit as the main purpose of their activities and do not distribute the profits received among participants are non-profit organizations. Separation of a non-profit organization from a number of other legal entities is possible only if such an organization simultaneously has both characteristics characterizing it. The exception is consumer cooperatives, which have the right to distribute income received from business activities carried out by them within the framework of their statutory legal capacity. This feature of consumer cooperatives is completely justified, since this form of non-profit organization is created and operates precisely to satisfy the material and other needs of its members (housing, household), while other non-profit organizations have as their main intangible goals aimed at achieving public benefits, in particular, social, charitable, cultural, educational, scientific, managerial, protecting the health of citizens, developing physical education and sports, protecting the rights, legitimate interests of citizens and organizations, providing legal assistance, etc.

Unlike commercial organizations, which can be created in the forms strictly provided for by the Civil Code, the list of forms of non-profit organizations is open and can be supplemented by federal laws.

Current legislation establishes a number of requirements for the implementation of entrepreneurial activities by non-profit organizations, compliance with which is mandatory for them. Firstly, entrepreneurial activity should not be the main purpose of a non-profit organization, otherwise it turns into a commercial one. Secondly, non-profit organizations can carry out business activities only to achieve the goals for which they were created and in accordance with these goals, i.e. entrepreneurial activities of non-profit organizations must meet two conditions:

serve the achievement of the organization's goals, i.e. strengthen its material and technical base, be a source of formation of property used for the purposes of the organization, attract to work members of the organization who have physical disabilities and are deprived of the opportunity to work under normal conditions (blind, deaf), and also contribute to the implementation of other socially useful goals of the organization;

comply with the statutory goals of the organization and do not go beyond the scope of its statutory legal capacity.

The possibility of non-profit organizations carrying out entrepreneurial activities in general has an ambiguous assessment. It allows non-profit organizations in modern conditions of insufficient funding for culture, education, sports, healthcare, and management to resolve issues of strengthening their material and technical base and further development. The activities of public organizations of disabled people, which involve the blind, deaf, and people with other health defects in socially useful work and promote social rehabilitation, deserve every possible encouragement. However, under the guise of non-profit organizations, using a preferential regime of legal regulation, diverse entrepreneurial activities began to be carried out, having as the main goal not socially useful tasks. This situation has cast a shadow on many positive initiatives.

What is the entrepreneurial activity of non-profit organizations and in what forms can it be carried out?

The entrepreneurial activity of a non-profit organization is recognized as the profit-generating production of goods and services that meet the goals of creating a non-profit organization, as well as the acquisition and sale of securities, property and non-property rights, participation in business companies and participation in limited partnerships as an investor. The various types of business activities that non-profit organizations have the right to carry out can be divided into two groups:

entrepreneurial activity carried out directly by a non-profit organization;

entrepreneurial activity carried out through the creation and participation in commercial organizations.

And here we can answer the question posed above: does the participation of the organization, for example, in a joint-stock company that produces non-core goods for this non-profit organization, contradict the requirements of the Civil Code regarding the compliance of the entrepreneurial activities of a non-profit organization with its statutory legal capacity? It seems that no, but only if the income from the shares will be used for the purposes of the organization and in accordance with its statutory legal capacity. This is what distinguishes the entrepreneurial activity of non-profit organizations, carried out directly by them, and their entrepreneurial activity associated with the creation and participation in commercial organizations.

For certain types of non-profit organizations there are restrictions on engaging in entrepreneurial activities. Thus, associations (unions) of commercial organizations can carry out entrepreneurial activities only by creating business entities or participating in them. If, by decision of the participants, an association (union) is entrusted with conducting business activities, such an association (union) is transformed into a business company or partnership. non-profit legal entrepreneurial

The legislation also establishes restrictions on the ability of non-profit organizations to participate in certain obligations. Thus, only commercial organizations can act as financial agents under a financing agreement for the assignment of a monetary claim, parties to a commercial concession agreement. As a general rule, only a commercial organization can act as a trustee.

The legislation of the Russian Federation may establish other restrictions on the entrepreneurial activities of non-profit organizations. Restrictive norms are aimed primarily at protecting non-profit organizations from excessive “commercialization”, so that entrepreneurial activity does not become an obstacle for non-profit organizations in carrying out their statutory activities aimed at satisfying socially beneficial goals.

In general, restrictions on the entrepreneurial activities of non-profit organizations are very insignificant and allow them to take an active part in economic turnover. In terms of the possibilities for carrying out various transactions, the legal capacity of a non-profit organization is essentially not much different from the legal capacity of a commercial organization.

This circumstance, as well as the ability of non-profit organizations to bear independent property liability (except for institutions), allows individual authors to raise reasonable, in our opinion, questions about whether most non-profit organizations have the economic prerequisites for applying insolvency (bankruptcy) procedures to them.

Property and income acquired by non-profit organizations as a result of their business activities, as a rule, become their property and are recorded on the organization’s balance sheet. The exception is the income of institutions received from business activities and property acquired from these incomes, which come to the independent disposal of the institution and are also accounted for on a separate balance sheet. Any commercial organization (except for an institution) is liable for its obligations with the property in its ownership. The institution is responsible for its obligations with the funds at its disposal. If they are insufficient, the owner of the relevant property bears subsidiary liability for his obligations.

When liquidating a non-profit organization, the property remaining after satisfying the claims of creditors, unless otherwise established by federal laws, is directed in accordance with the constituent documents for the purposes for which the non-profit organization was created and (or) for charitable purposes, and if it is impossible to use it in accordance with with constituent documents - turns into state income. The Law on Non-Profit Organizations establishes the specifics of distribution of property remaining after satisfying the claims of creditors for non-profit partnerships. Such property is subject to distribution among the members of the non-profit partnership in accordance with their property contribution and no more than this contribution, unless otherwise established by special federal laws and the constituent documents of the non-profit partnership. The peculiarities of the distribution of property of a liquidated non-profit partnership bring this form of non-profit organizations closer to business companies and partnerships, however, we note that the property of a liquidated business company (partnership) becomes the property of the participant (partner) without limiting its size by the limits of the contribution to the authorized (share) capital.

Non-profit organization- a legal entity that does not have profit generation as the main goal of its activity and does not distribute the profits received among participants. The Federal Law “On Non-Profit Organizations” is in force.

Separation of a non-profit organization from a number of other legal entities is possible only if such an organization simultaneously has both characteristics characterizing it (making profit is not the main goal; does not distribute profits between participants). The exception is consumer cooperatives, which have the right to distribute income received from business activities carried out by them within the framework of their statutory legal capacity.

The list of forms of non-profit organizations is open. The Law on Non-Profit Organizations, within the framework of discretionary legal regulation, along with consumer cooperatives, public, religious organizations (associations), institutions, foundations, associations (unions) provided for by the Civil Code of the Russian Federation, also included non-profit partnerships, non-profit autonomous organizations, and state corporations in the list of non-profit organizations.

Requirements for the implementation of entrepreneurial activities by non-profit organizations, the observance of which is mandatory for them:

entrepreneurial activity should not be the main purpose of a non-profit organization, otherwise it turns into a commercial one;

non-profit organizations can carry out business activities only to achieve the goals for which they were created and in accordance with these goals; the latter means that the entrepreneurial activities of non-profit organizations must meet two conditions: a) serve the achievement of the organization’s goals; b) comply with the statutory goals of the organization and not go beyond the scope of its statutory legal capacity (the Law on Non-Profit Organizations specifies only the first condition, but the norms of the Civil Code of the Russian Federation take precedence, and it specifically enshrines the special legal capacity of non-profit organizations).

Entrepreneurial activity A non-profit organization recognizes the profit-generating production of goods and services that meet the goals of creating a non-profit organization, as well as the acquisition and sale of securities, property and non-property rights, participation in business companies and participation in quality partnerships. The various types of business activities that non-profit organizations have the right to carry out can be divided into two groups: a) business activities carried out directly by a non-profit organization; b) carried out through the creation and participation in commercial organizations. Does the participation of a non-profit organization, for example, in a joint-stock company that produces non-core goods for this non-profit organization, contradict the requirements of the Civil Code of the Russian Federation regarding the compliance of the entrepreneurial activities of a non-profit organization with its statutory legal capacity? It seems that no, but only if the income from the shares will be used for the purposes of the organization and in accordance with its statutory legal capacity.

For certain types of non-profit organizations there are restrictions on engaging in entrepreneurial activities. Thus, associations (unions) of commercial organizations can carry out entrepreneurial activities only by creating or participating in business entities. The legislation also establishes restrictions on the ability of non-profit organizations to participate in certain obligations. Thus, only commercial organizations can act as financial agents under a financing agreement for the assignment of a monetary claim, parties to a commercial concession agreement. Restrictive norms are aimed primarily at protecting non-profit organizations from excessive “commercialization”, so that entrepreneurial activity does not become an obstacle for non-profit organizations in carrying out their statutory activities aimed at satisfying socially beneficial goals.

Property and income acquired by non-profit organizations as a result of their business activities, as a rule, become their property and are recorded on the organization’s balance sheet. The exception is the income of institutions received from business activities and property acquired from these incomes, which come to the independent disposal of the institution and are also accounted for on a separate balance sheet. Any non-profit organization (except for an institution) is liable for its obligations with the property in its ownership. The institution is responsible for its obligations with the funds at its disposal. If an institution has insufficient funds, its owner bears subsidiary liability for its obligations. The point of view is both scientifically substantiated and legally supported that the income received by an institution from entrepreneurial activities becomes the property of the institution, since only the owner can independently dispose of the property.

When liquidating a non-profit organization, the property remaining after satisfying the claims of creditors, unless otherwise established by federal laws, is directed in accordance with the constituent documents for the purposes for which it was created and (or) for charitable purposes, and if it is impossible to use it in accordance with constituent documents - turns into state income.

As for non-profit partnerships, its property is subject to distribution among the members of the non-profit partnership in accordance with their property contribution and no more than this contribution, unless otherwise established by special federal laws and the constituent documents of the non-profit partnership.

Question 27. Associations in the field of business activities (legal issues). Legal forms of participation of associations in business activities.

Association of commercial organizations– a form of integration, the participants of which carry out coordinated business activities. The classification of entrepreneurs' associations can be carried out according to a number of criteria. Yes, from the point of view organizational and legal forms associations should be distinguished: associations (unions) and non-profit partnerships, holdings, financial and industrial groups, associations of entrepreneurs based on a simple partnership agreement.

*Concepts: Association (union)- a non-profit organization, which is a contractual association of commercial organizations created for the purpose of coordinating their business activities and protecting common property interests. Financial and industrial group (FIG)— a form of organizational association of legal entities for the purpose of technological and economic integration. Holding (holding company)- a combination of the main (parent) company (partnership) and subsidiary business companies conducting coordinated business activities and interconnected by relations of economic dependence and control, allowing the main (parent) company (partnership) to determine the conditions for conducting business activities by the subsidiaries.

By criterion economic content, based on the purpose of creating an association, the principles of centralization of certain production, economic, commercial functions, distribution of powers between the participants of the association, there are: concerns, conglomerates, consortiums, cartels, syndicates, pools, etc.

*Concepts: Concern— a way of organizing interaction between business entities by centralizing production, scientific, technical, foreign economic functions, financial and investment activities, as well as service and commercial services. The concern represents an economic unity; Centralized management is a distinctive feature of the concern. Conglomerate- a set of diverse organizations that do not have any common production bases, but are united by organizational or financial ties. Consortium- a temporary contractual association of business entities that retain legal independence, created for the purpose of implementing large projects.

Entrepreneurial activities of non-profit organizations, how to withdraw money from an NPO.

Cartel- a contractual form of association of economic entities, the participants of which, while maintaining the status of a legal entity, financial, production and commercial independence, determine the general sales policy and pricing in order to increase influence on commodity markets. Syndicate- a cartel-type entrepreneurial association, whose participants sell their goods through a single trading office, which can also purchase raw materials for the syndicate participants. Pool- a contractual form of a business association, the participants of which do not lose legal independence, created to consolidate funds and minimize business risks in order to distribute income received from joint activities at the end of the “pool” period. Pools have become widespread in the field of insurance, trading, exchange, patent and other services.

The goals of associations can be realized as a result of the formation of a certain legal form. For example, concerns, as a rule, are embodied in the form of a holding company; cartels, consortia, pools can be created in the form of a simple partnership. Syndicates, which have a specialized trading and sales office in their structure, in modern market conditions can acquire the organizational form of financial and industrial groups or holding companies.

By way of organizing the association(voluntary or forced) we can distinguish between vertical and horizontal types. Vertical type associations or unequal associations based on economic subordination and control include holding companies themselves, as well as holding type associations: unitary enterprises with business companies (partnerships) in which they have a controlling stake, non-profit organizations with business companies created by them . Horizontal type associations or equal associations based on voluntary cooperative relations include contractual forms of associations: associations (unions), non-profit partnerships, simple partnerships. Financial and industrial groups, defined in legislation as a set of legal entities, (1) acting as main and subsidiary companies or (2) wholly or partially combining their assets on the basis of an agreement on the creation of a financial industrial group, depending on the form of creation, can be classified in accordance with the criterion of voluntariness of creation to the first or second group.

It is possible to classify associations according to the criterion legal personality. From the point of view of the traditional civil law approach, which recognizes only legal entities as collective subjects of civil legal relations, only associations (unions) are considered legal entities; all other associations that do not have the status of a legal entity are non-legal. We adhere to the point of view existing in the legal literature about the possibility of recognizing partial legal personality for business associations that are not legal entities. Holding companies and financial industrial groups have partial (incomplete) legal personality or its individual elements, since in certain cases they become subjects of public relations regulated by the rules of law. Thus, in Article 4 of the Law on Competition in Commodity Markets, the legislator, ignoring the form (shell) of a legal entity, considers financial industrial groups and other groups of persons connected by relationships of dependence as single economic entities.

Associations (unions) are legal entities with all the ensuing legal consequences, including: independent property liability for their obligations, property in their ownership, the ability to act in civil transactions on their own behalf. Members of the association retain their independence and rights as a legal entity. The association is not liable for the obligations of its members; members of the association bear subsidiary liability for its obligations in the amount and manner provided for by the constituent documents. Associations can engage in entrepreneurial activities only by creating business entities and participating in them.

Non-profit partnership is a membership-based non-profit organization established by citizens and/or legal entities to assist its members in achieving goals aimed at achieving public benefits. Such goals, along with others, may include protecting the interests of participants, resolving disputes and conflicts, providing legal assistance, etc. The qualification of non-profit partnerships uniting commercial organizations as associations of entrepreneurs is confirmed by the Law on the Securities Market, which obliges the creation of stock exchanges in the organizational and legal form of non-profit partnership (Part 2, Article 11).

ABOUT Holdings and financial industrial groups cm. Question 28.

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ANO Digital Economy, ANO Internet Development Institute and ANO Agency for Strategic Initiatives to Promote New Projects signed an agreement on cooperation in the field of Personnel and Education. The signing took place on February 13 in Moscow at the All-Russian forum “Mentor”.

ANO Digital Economy, Iran and ASI signed an agreement on cooperation in the field of education

The agreement aims to unite the efforts of the Parties in the formation and development of the human resources potential of the digital economy and provides for joint actions to improve the education system in order to provide the digital economy with competent personnel, as well as the development of favorable conditions for mastering new professions necessary for the development of the digital economy of Russia.

According to the signed document, the organizations will cooperate in the development and launch of new educational projects that contribute to the development of the digital economy, in the promotion and popularization of professions and competencies that are promising for the digital economy.

Can an independent non-profit organization conduct business and make a profit?

The agreement also provides for joint participation in the development of documents aimed at coordination and interaction with authorities and interested organizations related to the “Personnel and Education” direction of the “Digital Economy of the Russian Federation” program.

“The digital transformation of the economy can be carried out by change leaders who are well versed in both modern technologies for working with data and promising business models for their use. It is extremely important to join forces to involve the maximum possible number of first-class experts and professional platforms, federal and regional authorities"

General Director of ANO Digital Economy

“The signing of the agreement is an important step that will allow us to consolidate the resources of the three organizations towards a common goal - a significant increase in highly qualified personnel not only in the field of technology, but also in the field of management, where there is a clear shortage of professionals capable of acting in the conditions of digital transformation”

Director of the ANO "Institute for Internet Development"

“The digital economy also includes startups that can only find personnel on the open market. But the education system does not train such specialists en masse, and due to the demographic decline, we expect a serious shortage of people who have algorithmic thinking, understand programming, work with data, and understand how digital platforms work. Therefore, our common efforts are aimed at developing digital literacy, including among the adult population, at creating accelerated training programs, new forms of general, secondary, vocational and higher education in order to provide the labor market of the digital economy with in-demand specialists.”

Director of the “Young Professionals” direction of the ANO “Agency for Strategic Initiatives to Promote New Projects”

ANO "Digital Economy" was created to provide services in the development of the digital economy in the Russian Federation, including by supporting socially significant projects and initiatives in this area, as well as coordinating interaction between the business community in the digital economy, scientific and educational organizations, other communities and bodies state power.

ANO "Institute for Internet Development" is an organization created to develop the modern technology industry in Russia (Internet, software and media), increase the competitiveness of Russian companies and corporations through the use of Internet technologies, and develop the ecosystem of Internet entrepreneurship and business in Russia.

ANO "Agency for Strategic Initiatives to Promote New Projects" created by order of the Government of the Russian Federation. The initiative to create the Agency belongs to the President of the Russian Federation Vladimir Putin. The Agency's activities are aimed at implementing initiatives important for the development of the country's economy in such areas as improving the investment climate in the constituent entities of the Russian Federation, staffing industrial growth, the National Technology Initiative (NTI) and the Digital Economy. The Agency also supports commercial, social and educational projects in terms of overcoming administrative and regulatory barriers, conducting comprehensive assessments and attracting funding (through financial and development institutions).

Can non-profit organizations engage in entrepreneurial activities?

In order to understand the answer to this question, let's try to understand how commercial enterprises differ from non-profit organizations.

A non-profit organization is created to resolve issues of a group of people united by common goals and interests. As a rule, these structures solve social problems, engage in charity work, and contribute to the development of education, healthcare, and culture. Some types of non-profit structures, for example, charitable foundations, direct contributions received on a voluntary basis from individuals and organizations to provide assistance to needy citizens, to build schools, hospitals, kindergartens, etc.

The profit received as a result of the activities of a non-profit enterprise is not distributed among the participants, but is directed towards solving the problems for which the organization was created. This is the main difference from commercial companies created specifically for the sake of making a profit, which, after paying all taxes, remains at the disposal of the participants of the company.

Interaction between non-profit and commercial organizations

Sometimes it is beneficial for for-profit organizations to merge with non-profit enterprises if they have common goals or their interaction helps both parties. Such organizations are called associations (unions). In this case, both parties retain the rights of legal entities. Entrepreneurship is important for most non-profit firms because financial resources are needed to solve any social problem. The law does not prohibit non-profitable companies from participating in business. This helps to effectively solve assigned tasks.

Non-profit organization as a founder of a commercial enterprise

A non-profit organization can be the founder of a commercial enterprise. This is provided by law. For example, an autonomous non-profit organization (an autonomous non-profit organization) engaged in educational activities has the right to become the sole founder of an LLC, which will be engaged in trade, production, intermediary and other types of activities. At the same time, enterprises pay taxes and keep accounting records separately, as two different organizations. Other non-profit firms may act similarly.

ConsultantPlus: note.

Art. 15 not for religious organizations, the State Company "Avtodor".

Action p.p. 1, 1.1 - 1.3 tbsp. 15 not for budgetary and government institutions.

Article 15. Founders of a non-profit organization

1. The founders of a non-profit organization, depending on its organizational and legal forms, may be fully capable citizens and (or) legal entities.

(as amended by Federal Law No. 18-FZ of January 10, 2006)

(see text in previous)

1.1. Foreign citizens and stateless persons legally located in the Russian Federation may be founders (participants, members) of non-profit organizations, except for cases established by international treaties of the Russian Federation or federal ones.

(clause 1.1 introduced by Federal Law dated January 10, 2006 N 18-FZ)

1.2. Cannot be a founder (participant, member) of a non-profit organization:

1) 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;

2) a person included in the list in accordance with Federal Law of August 7, 2001 N 115-FZ “On combating the legalization (laundering) of funds obtained by criminal means and the financing of terrorism”;

3) a public association or religious organization whose activities have been suspended in accordance with Article 10 of the Federal Law of July 25, 2002 N 114-FZ “On Combating Extremist Activities” (hereinafter referred to as the Federal Law “On Combating Extremist Activities”);

(as amended by Federal Law dated December 31, 2014 N 505-FZ)

(see text in previous)

4) 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;

5) a person who does not meet the requirements of federal laws for the founders (participants, members) of a non-profit organization that determine the legal status, procedure for the creation, activities, reorganization and liquidation of certain types of non-profit organizations.

(Clause 5 introduced by Federal Law dated July 17, 2009 N 170-FZ)

(clause 1.2 introduced by Federal Law dated January 10, 2006 N 18-FZ)

1.2-1. A person who was previously a leader or a member of the governing body of a public or religious association or other organization, in respect of which, on the grounds provided for by the Federal Law “On Combating Extremist Activities” or the Federal Law of March 6, 2006 N 35-FZ “On Combating Extremist Activities” terrorism”, the court made a decision on liquidation or prohibition of activities that has entered into legal force, cannot be the founder of a non-profit organization for ten years from the date of entry into legal force of the corresponding court decision.

(clause 1.2-1 introduced by Federal Law dated December 31, 2014 N 505-FZ)

1.3. The number of founders of a non-profit organization is not limited, unless otherwise established by the federal law.

A non-profit organization can be founded by one person, with the exception of cases of establishing non-profit partnerships, associations (unions) and other cases provided for by federal law.

(clause 1.3 introduced by Federal Law dated 05/08/2010 N 83-FZ)

2. The founder of a budget or government institution is:

1) Russian Federation - in relation to a federal budget or government institution;

2) a subject of the Russian Federation - in relation to a budgetary or government institution of a subject of the Russian Federation;

3) municipal entity - in relation to a municipal budgetary or government institution.

(clause 2 as amended by Federal Law dated 05/08/2010 N 83-FZ)

(see text in previous)

3. Unless otherwise provided by federal law, the founders (participants) of non-profit corporations, founders of funds and autonomous non-profit organizations have the right to withdraw from the founders and (or) participants of these legal entities at any time without the consent of the remaining founders and (or) participants, by sending in accordance with the Federal Law “On State Registration of Legal Entities and Individual Entrepreneurs”, information about your registration with the registration authority. If the last or only founder and (or) participant leaves the founders and (or) participants, he is obliged, before sending information about his withdrawal, to transfer his rights as a founder and (or) participant to another person in accordance with federal law and the charter of the legal entity.

The rights and obligations of the founder (participant) of a non-profit corporation or the rights and obligations of the founder of a foundation or an autonomous non-profit organization in the event of his withdrawal from the list of founders and (or) participants terminate from the date of amendments to the information about the legal entity contained in the unified state register of legal entities. A founder (participant) who has withdrawn from the founders (participants) is obliged to send a notice of this to the relevant legal entity on the day of sending information about his withdrawal from the founders (participants) to the registration authority.

Ask a question to the duty lawyer,

3 introduced by Federal Law No. 7-FZ of January 31, 2016)

4. Unless otherwise provided by federal law and the charter of a legal entity, individuals and (or) legal entities have the right to join the founders (participants) of a non-profit corporation, the founders of a foundation and an autonomous non-profit organization with the consent of other founders and (or) participants.

Non-profit organizations, on the basis of Article 24 of Law No. 7-FZ, have the right to carry out activities not prohibited by current legislation. Entrepreneurial activities must correspond to the purposes for which the non-profit organization was created and which are specified in the constituent documents. Now, due to changes in legislation, it is more correct to say not “entrepreneurial activities of NPOs”, but

Law No. 7-FZ and the Civil Code (Article 50) allow non-profit organizations to conduct business activities, but only insofar as this serves to achieve the goals for which the non-profit organization was created. According to Article 24 of Law No. 7-FZ, the following are recognized as entrepreneurial activities:

• production of goods, performance of work and provision of services that generate profit and meet the goals of creating an NPO;
• acquisition and sale of securities;
• implementation of property and non-property rights;
• participation in business companies and participation in limited partnerships as an investor.

A non-profit organization may carry out business activities only to achieve specified goals or to provide additional sources of financing. Profits from business activities are not subject to redistribution between members or participants of a non-profit organization, but are directed towards achieving the goals for which it was created. For non-profit organizations, the criteria for compliance of business activities with the charter are not defined by law. The concept of “compliance criteria” and special laws on certain types of non-profit organizations are not disclosed.

In such a situation, the only way out is to determine in the charter of the NPO what commercial activities this organization is entitled to engage in. In this case, the founders can provide for several types of commercial activities. In this regard, there are no restrictions in Law No. 7-FZ.

To understand in what cases NPOs can engage in entrepreneurial activities, we will give examples.

Entrepreneurial activities of NPOs - examples

Let’s say one of the goals of creating an NPO is to protect the health of citizens. The organization maintains a boarding house, and all income received from the sale of vouchers is used to maintain it, create more comfortable conditions for recreation, and for other similar purposes. Under such conditions, the activities of a non-profit organization related to the sale of vouchers to third-party buyers can be recognized as entrepreneurial, but consistent with the main goals of creating this non-profit organization. In this case, the current legislation on NPOs is not violated.

Suppose an educational institution sells alcohol or tobacco products and directs all proceeds from business activities to the development of the educational process. Such activities clearly do not correspond to the goals for which this organization was created - the upbringing and education of students.

Does a non-profit foundation have the right to engage in hotel business?
Alexander

Federal Law of January 12, 1996 N 7-FZ (as amended on November 28, 2015) “On Non-Profit Organizations” Article 24. Types of activities of a non-profit organization

1. A non-profit organization may carry out one type of activity or several types of activities that are not prohibited by the legislation of the Russian Federation and correspond to the goals of the activities of the non-profit organization, which are provided for by its constituent documents.
The main activities of budgetary and state institutions are recognized as activities directly aimed at achieving the goals for which they were created. An exhaustive list of activities that budgetary and government institutions can carry out in accordance with the purposes of their creation is determined by the constituent documents of the institutions.
The legislation of the Russian Federation may establish restrictions on the types of activities that non-profit organizations of certain types have the right to engage in, and in the case of institutions, including certain types.
Certain types of activities can be carried out by non-profit organizations only on the basis of special permits (licenses). The list of these types of activities is determined by law.
Materials published by a non-profit organization performing the functions of a foreign agent and (or) distributed by it, including through the media and (or) using the Internet information and telecommunications network, must be accompanied by an indication that these materials were published and (or) distributed by a non-profit organization performing the functions of a foreign agent.

The effect of the first paragraph of paragraph 2 of Article 24 (in terms of the acquisition and sale of securities and participation in limited partnerships as an investor) does not apply to budgetary and government institutions (clauses 4.1 and 4.2 of Article 1 of this document).

note.
On the participation of institutions in business companies and partnerships, see the Civil Code of the Russian Federation.

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

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

note.

Paragraph 3 of Article 24 does not apply to government institutions (Article 1 of this document).

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

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

note.

Paragraph 4 (with the exception of paragraph five) of Article 24 does not apply to government institutions (Article 1 of this document).

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

In accordance with paragraph 1 of Art. 50 of the Civil Code of the Russian Federation, a non-profit organization (NPO) is an association that does not pursue profit as a goal and does not distribute the funds received among its members. NPOs are created to solve socially significant social, economic, cultural, scientific problems, protect the health of citizens and their physical development, as well as satisfy their non-material needs (Clause 2, Article 2 of the Law “On Non-Profit Organizations” dated January 12, 1996 No. 7).

According to paragraph 2 of Art. 2 of the Civil Code of the Russian Federation, entrepreneurial activities of non-profit organizations (as well as commercial ones) are understood as activities aimed at regularly generating income and carried out by an entrepreneur (or legal entity) independently, at his own risk. Profit can be received from the use of property, sale of goods, provision of services or performance of work. The main feature that allows one to qualify an income-generating activity as entrepreneurial is the systematic nature of the receipt of funds. Thus, making a profit from one-time transactions cannot be the basis for recognizing the activities of an organization or individual as entrepreneurial.

NPOs do not have the right to set the goal of their functioning to generate income; accordingly, formally, as a general rule, they are not subjects of entrepreneurial activity. Meanwhile, individuals who establish NPOs often face the question of whether non-profit organizations can carry out business activities in addition to their main activities. We will answer it further.

Can non-profit organizations carry out activities that generate income?

In paragraph 2 of Art. 24 of Law No. 7 states that NPOs have the right to undertake income-generating activities while simultaneously meeting the following conditions:

• funds received in the course of carrying out income-generating activities are used to finance its statutory goals (money can be used to pay for the labor of persons with certain physical limitations, such as blindness, deafness, etc., to improve the material and technical base of the association and pay for utilities accounts, as well as for solving various socially significant problems);
• the possibility of performing such actions is recorded in the company’s constituent documents.

At the same time, according to clause 3 of Art. 24 of Law No. 7, an NPO is obliged to keep records of income and expenses arising as a result of its business and other profit-generating activities.

NPOs with the right to carry out entrepreneurial activities

The list of forms of NPOs is established by the provisions of Chapter II of Law No. 7, according to which the following have the right to independently engage in business:

• public and religious organizations (Article 6);
• communities of indigenous peoples of the Russian Federation (Article 6.1);
• Cossack societies (Article 6.2);
• funds (Article 7);
• state corporations (Article 7.1);
• state-owned companies (Article 7.2);
• non-profit organizations, provided that they do not have the status of a self-regulatory organization (Article 8);
• private institutions (Article 9);
• State unitary enterprises and municipal unitary enterprises (Article 9.1);
• budgetary institutions (Article 9.2);
• autonomous NPOs (Article 10).

In addition, some NPOs have the right to engage in income-generating activities by creating business entities or participating in them. For example, funds (Article 7 of Law No. 7), autonomous non-profit organizations (Clause 5 of Article 123.24 of the Civil Code of the Russian Federation).

The given list of NPOs is open. The current Civil Code of the Russian Federation establishes additional organizational and legal forms in which a non-profit association can operate. However, not every one of them receives the right to engage in business - in some cases this is partially or completely prohibited by law.

Legislative restrictions on the implementation of entrepreneurial activities of NPOs

In accordance with paragraph. 2 p. 2 art. 24 of Law No. 7, the legislator may impose certain restrictions on the income-generating activities of individual NPOs. Examples of such restrictions include:

• a ban on participation in business companies in which third parties are members, for charitable organizations (clause 4, article 12 of the law “On Charitable...” dated 08/18/1995 No. 135);
• establishing a closed list of types of activities that political parties can engage in (information, printing and advertising activities, provided that they are aimed at promoting the party; production and sale of objects with their own symbols; sale and leasing/leasing of movable and immovable property belonging to the party , paragraphs 3 and 4 of Article 31 of the Law “On Political...” of July 11, 2001 No. 95);
• a complete ban on entrepreneurship for bar chambers (clause 10, article 29 of the law “On the Bar...” dated May 31, 2002 No. 63), etc.

Can a non-profit organization provide paid services?

Based on the definition of entrepreneurial activity given in paragraph 2 of Art. 2 of the Civil Code of the Russian Federation, we can conclude that as part of its implementation, a company can not only produce goods or perform work, but also provide certain services. It follows from the very essence of entrepreneurship that the provision of such services is carried out on a reimbursable basis. The legislator does not prohibit NPOs from engaging in entrepreneurial activities, and therefore does not exclude the possibility of them providing paid services. There is only one limitation: the money received must be used to achieve the goals of the NPO, and not distributed among its founders (participants).

It is worth remembering that the paid services provided must be directly related to the goals of creating a company (Clause 2, Article 24 of Law No. 7). For example, an association that unites teachers and professors has the right to develop and sell teaching aids and textbooks, provide exam preparation services, or provide tutoring. At the same time, it will not be able to produce food or provide services for holding special events. Violation of this rule may entail the recognition of the concluded contract for the provision of services as void (clause 2 of Article 168 of the Civil Code of the Russian Federation), and also become the basis for the forced liquidation of the company on the basis of a court decision made at the request of a government agency or local government body (clause 4 Article 61 of the Civil Code of the Russian Federation).

Types of activities of NPOs

In accordance with paragraph 1 of Art. 24 of Law No. 7 An NPO may engage in one or more types of activities if it is:

• not prohibited by current Russian legislation (the legislator may establish restrictions on the implementation of certain types of activities for certain categories of NPOs);
• corresponds to the goals of the organization’s functioning as stated in its charter.

According to paragraph 2 of Art. 24 of Law No. 7 NPOs have the right to carry out the following types of income-generating activities:

• production of goods and provision of services;
• purchase and sale of securities (stocks, bonds, etc.);
• purchase and sale of rights (both property and non-property);
• participation in business companies;
• obtaining investor status in limited partnerships.

When carrying out entrepreneurial activities, NPOs do not have the right to enter into transactions that contradict the types of activities and operational goals stated in the charter. That is why, when planning to register an NPO, you should think about the direction in which the association will work and what kind of paid services it will provide.

If the business activity of a non-profit organization requires obtaining a special permit for its implementation (license), such permission will have to be issued in the manner established by the law regulating work in this area. The list of such types of activities is also determined by current legislation, and no differences are provided for commercial and non-profit organizations.

OKVED for NPOs

The basis for opening a new non-profit organization is an application drawn up in form P11001, approved by order of the Federal Tax Service of the Russian Federation “On approval...” dated January 25, 2012 No. ММВ-7-6/25@. Sheet I of the said application must contain information about the activity codes of the registered association, selected in accordance with the All-Russian Classifier of Types of Economic Activities (OKVED), put into effect by the order of Rosstandart “On the adoption...” of January 31, 2014 No. 14-st.

The application must indicate:

• code of the main activity of the association;
• codes of its additional activities.

For certain types of activities of NPOs, special codes are used. For example, code 87.90 can be used by organizations providing residential care services:

• in orphanages;
• children's boarding schools and hostels;
• temporary shelters for the homeless, etc.

If an NPO plans to conduct additional activities that qualify as entrepreneurial, it will need to indicate the corresponding codes in an additional window. It is worth remembering that the entrepreneurial activities of non-profit organizations

must be interconnected with the main direction of functioning for which they are created.

The selected OKVED codes must also be indicated in the charter of the NPO submitted for registration.

How to change selected OKVED codes

If the founders (participants) of the NPO decided on the need to carry out certain actions that qualify as entrepreneurial, after the constituent documents have been registered, they will have to be amended.

To do this, an application drawn up in form P13001 is submitted to the registration authority. It indicates the updated OKVED codes selected by the founders of the NPO. The document will need to be accompanied by a decision to make changes, as well as a new version of the charter. You will have to pay to make changes. The amount of the state duty, in accordance with clause 3 of Art. 333.33 of the Tax Code of the Russian Federation, is 800 rubles.

Violation of this rule entails the imposition of a fine on the official representing the NPO, the amount of which varies from 5 thousand to 10 thousand rubles. (clause 4 of article 14.25 of the Code of Administrative Offenses of the Russian Federation).

So, the answer to the question of whether non-profit organizations can engage in entrepreneurial activity is, in some cases, positive. An NPO has the right to engage in profit-generating activities, but on the condition that the funds received will be used by it to achieve the goals of its functioning as set out in the charter. NPOs do not have the right to distribute earned assets among their own founders (participants). In addition, there should be no additional restrictions on the implementation of such actions established by current federal laws. If an NPO plans to conduct commercial activities, it will have to include information about this in the registration application, indicating in it the OKVED codes corresponding to the chosen direction. In the course of carrying out business activities, non-profit organizations may provide paid services to the population and legal entities, provided that this does not contradict the statutory goals of the association.